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Commentary

San Francisco Empty Homes Tax

A vacancy tax struck down before it raised a dime.

Housing Finance / TaxesBallot MeasureLiberty check

D · 11/24

1 · The idealist case (in its proponents' own framing)

Tax empty units to push them onto the market.

2 · The realist counter-case

Critics called it an unconstitutional taking.

3 · Predicted vs. measured — with caveats

Prop M (2022) struck down (Oct 2024) as a taking and state-preempted; $0 net.

4 · Liberty check

Pits owners' right to hold property against a use mandate.

5 · The real tradeoff

Legally exposed; no occupancy effect.

Allies & Playbook

If you want to copy this, start here.

No individual sponsor record is catalogued for this policy yet. Start with the primary sources below and the Allies directory.

Sources