Local Taxes & Fees in San Francisco, CA (2026)
1 verified local taxes & fees rules for San Francisco, California, sourced directly from the municipal code and official government pages.
Verified from official government sources
Vacancy Tax
Proposition M (2022), codified at Business and Tax Regulations Code Article 29A, imposes an annual Empty Homes Tax on residential units in buildings with three or more units that sit vacant more than 182 days per year, with rates rising the longer they stay empty.