Oakland, CA Local Taxes & Fees: Vacancy Tax (2026)
Key Facts
- Annual rate, residential/nonresidential/undeveloped
- $6,000 per parcel
- Annual rate, condo/duplex/townhouse unit
- $3,000 per unit
- Annual rate, vacant ground-floor commercial
- $3,000 per parcel
- Vacancy threshold
- In use fewer than 50 days/year
- Collector
- Alameda County, on property tax bill
- Revenue use floor for blight cleanup
- At least 25% of proceeds
Summary
Oakland taxes vacant parcels $3,000 to $6,000 a year under the Vacant Property Tax Act. A parcel counts as vacant if it is in use fewer than 50 days in a calendar year, and the tax is collected on the county property tax bill unless the City Council chooses another method.
4.56.030 - Imposition of parcel tax on vacant property. A.A special tax in the amounts set forth below is hereby imposed on every vacant parcel of real property within the City, other than those exempted, as described below. B.The tax constitutes a debt owed by the owner of each parcel to the City... E.Tax Rates.1.The maximum tax rates for each property type shall be as set forth in the table below... Property Type / Annual Tax Rate: Residential $6,000.00 per parcel. Condominium, duplex, or townhouse unit under separate ownership $3,000.00 per vacant residential unit. Nonresidential $6,000.00 per parcel. Parcel with ground floor commercial activity allowed but vacant $3,000.00 per parcel. Undeveloped $6,000.00 per parcel.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 102 | Planning Code: Supplement 59).
Full Breakdown
020, land, residential, or non-residential property in use fewer than 50 days during the calendar year, including condominium, duplex, or townhouse units under separate ownership and ground-floor commercial space that sits unused. 030 sets the maximum annual rates: $6,000 per parcel for residential, nonresidential, or undeveloped parcels; $3,000 per vacant residential condo/duplex/townhouse unit; and $3,000 per parcel for vacant ground-floor commercial space. Unless the City Council picks another collection method, Alameda County levies and collects the tax on the same ad valorem property tax bill and under the same penalties and procedures as regular property taxes, starting with the fiscal year 2020-2021 bill.
030(J) lists exemptions available by application to the City Administrator's Designee (the Finance Director by default): very-low-income owners, financial hardship, non-owner-caused vacancy, active construction with regular inspections, a pending building permit, owners 65+ who qualify as low income, owners on SSI/SSDI under 250% of the 2012 federal poverty guideline, nonprofit owners, and pending planning applications. 050, can only fund homeless services, affordable-housing production, blight and illegal-dumping remediation, and program audits, with at least 25% of annual proceeds reserved for code enforcement and cleanup of blighted vacant properties.
Violations & Fines
Because the tax rides on the county property tax bill, nonpayment triggers the same delinquency penalties, interest, and collection procedures the County applies to regular ad valorem property taxes. Owners who believe they qualify for an exemption must apply to the City Administrator's Designee and may be required to resubmit supporting documentation annually to keep the exemption.
Frequently Asked Questions
How does Oakland decide a parcel is "vacant" for this tax?
What is the annual vacant property tax rate in Oakland?
Can I get an exemption from Oakland's vacant property tax?
Sources & Official References
Other rules in Oakland
California rules heatmap·Compare Oakland to another location·View the California local taxes & fees overview
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Vacancy Tax in Nearby Cities
How other cities in Alameda County handle vacancy tax.