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.
The Empty Homes Tax applies to residential units in buildings with three or more units that are vacant for more than 182 days in a calendar year, taking effect starting tax year 2024 (returns filed 2025). Tax rates start at $2,500 to $5,000 per unit in year one, escalating in years two and three based on unit size, and reaching as high as $20,000 for a large unit vacant three consecutive years. Owner-occupied units, single-family homes, duplexes, and units actively listed for sale or rent are exempt. Owners file annually with the Office of the Treasurer & Tax Collector. A 2024 trial court ruling against the tax is on appeal; collection proceeds during litigation.
Failing to file or pay the Empty Homes Tax triggers penalties up to 25% of unpaid tax, daily interest, and recordable tax liens against the property; underreporting vacancy invites audit.
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