On October 31, 2024 the San Francisco Superior Court ruled that the Empty Homes Tax violates the Federal and State Constitutions and is preempted by California law (Case Number: CGC-23-604600). On November 26, 2024, the court issued its judgment and order, which prohibits the City from enforcing or administering the tax effective December 6, 2024.
Pursuant to the court judgment and order, the Office of the Treasurer & Tax Collector will immediately stop all work to collect the Empty Homes Tax. Property owners impacted by the tax will not be required to file or pay by the original deadline of April 30, 2025, or any other deadline, unless and until the trial court’s decision is reversed on appeal. The City intends to appeal this decision. We will continue to update our website with new developments.
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