San Francisco Landlords Take Down City Vacancy Tax Without Trial

San Francisco property owners convinced a California trial court that the city’s new tax on vacant residential units is unconstitutional.

Proposition M, adopted by voters on the 2022 ballot, was slated to become effective in 2025 and would charge property owners an escalating amount for each residential unit that was vacant for more than half of the preceding year.

The California Superior Court for San Francisco County granted summary judgment to the property owners Tuesday, striking down the tax for violating the US Constitution’s Fifth Amendment takings clause by coercing the owners to rent out their property. It also violates ...