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. On September 11, 2026, the California Court of Appeal affirmed the trial court ruling, holding that the Empty Homes Tax is preempted by state law (Case Number: A172067).
Pursuant to the court judgment and order, the Office of the Treasurer & Tax Collector will stop all work to collect the Empty Homes Tax. Property owners impacted by the tax will not be required to file or pay unless and until the appeals court’s decision is reversed. We will continue to update our website with new developments.
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