Berkeley, CA Local Taxes & Fees: Vacancy Tax (2026)
Key Facts
- Vacancy threshold
- More than 182 days per year
- First-year tax (small unit)
- $3,000 per unit
- First-year tax (other units)
- $6,000 per unit
- Repeat-year tax (small unit)
- $6,000 per unit
- Repeat-year tax (other units)
- $12,000 per unit
- Effective / sunset dates
- Jan. 1, 2024 to Dec. 31, 2034
- Late-payment penalty
- 10% plus 1% monthly interest
Summary
Berkeley's Empty Homes Tax charges owners $3,000 to $6,000 the first year and $6,000 to $12,000 every year after for keeping a residential unit vacant more than 182 days, with the amount doubling for buildings that aren't a condo, duplex, single-family home or townhouse.
For the first calendar year that the Residential Unit is Vacant, the tax shall be $3,000 per Residential Unit in a vacant condominium, duplex, single family dwelling, or townhouse unit under separate residential unit ownership and $6,000 per any other vacant Residential Unit. For the second consecutive calendar year and each subsequent calendar year thereafter that the Residential Unit is Vacant, the tax shall be $6,000 per Residential Unit in a vacant condominium, duplex, single family dwelling, or townhouse unit under separate residential unit ownership and $12,000 per any other vacant Residential Unit.
Official source re-checked September 8, 2026: no newer edition of the code had been published (publisher’s edition: current through Ordinance 8031-NS, passed July 28, 2026).
Full Breakdown
54, the Empty Homes Tax Ordinance, took effect January 1, 2024 and applies to any owner who keeps a Residential Unit vacant, uninhabited or unused for more than 182 days, consecutive or not, in a calendar year. B, the first vacant year costs $3,000 per unit for a condominium, duplex, single-family dwelling, or townhouse under separate ownership, and $6,000 for any other residential unit; the second and each later consecutive vacant year doubles those figures to $6,000 and $12,000, with all rates adjusted annually for Bay Area CPI starting in 2025.
Multiple co-owners are jointly and severally liable for a single tax per unit at the highest applicable rate. 030 excludes several vacancy periods from the count, including a building-permit application period, a two-year rehabilitation or disaster period, a homeowners'-exemption period, a bona fide lease period, and periods tied to an owner's death, medical impairment, or institutional care. 060 exempts 501(c)(3) nonprofits, government entities, and a natural person or trust who owns four or fewer units, including ADUs, as their principal residence and owns no other residential unit in the City. 050. The tax is delinquent 60 days after the City mails a notice, and it expires December 31, 2034 unless voters reauthorize it.
Violations & Fines
An owner who fails to file the required annual return is presumed to have kept the unit vacant for the year under BMC Section 7.54.050.B, shifting the burden to the owner to prove otherwise. Late payment under Section 7.54.070.C draws a 10% penalty plus 1% monthly interest from the due date, and transactions found to have the principal purpose of avoiding the tax are disregarded and trigger an additional penalty equal to the full tax amount owed. Disputed assessments can be appealed to the City Manager within 30 days of the decision under Section 7.54.075.
Frequently Asked Questions
How many days can a Berkeley home sit vacant before the Empty Homes Tax applies?
How much is Berkeley's vacancy tax?
Are small landlords exempt from the Empty Homes Tax?
What happens if an owner doesn't file the required vacancy return?
Sources & Official References
Other rules in Berkeley
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Vacancy Tax in Nearby Cities
How other cities in Alameda County handle vacancy tax.