Los Angeles has not adopted a citywide vacancy tax on empty residential units. Proposals have circulated but no ordinance is in force; San Francisco's Empty Homes Tax remains the California precedent.
Unlike San Francisco, which enacted Proposition M (Empty Homes Tax) in 2022, Los Angeles imposes no annual penalty on residential properties left vacant. The City Council has studied the concept under multiple motions, including a 2022 referral asking for a feasibility report on a vacancy tax to fund affordable housing, but no measure has been placed on the ballot or adopted. Property owners therefore owe no vacancy-specific tax in Los Angeles, though they remain subject to standard property tax, code enforcement on blight, and any homeowner-association rules.
No vacancy tax exists, so no specific penalty applies for keeping a unit empty. However, blight, weeds, and unsecured vacant buildings still trigger LAMC code-enforcement citations.
Los Angeles, CA
Los Angeles imposes Measure ULA, a documentary transfer tax on high-value real-property sales effective April 1, 2023. Funds House LA, financing affordable h...
Los Angeles, CA
Vacant lot owners must remove all waste, debris, excessive vegetation, and inoperable vehicles under LAMC 91.8904 and 98.0708. Vacant structures must be barr...
See how Los Angeles's vacancy tax rules stack up against other locations.
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