San Jose voters approved Measure M in November 2024 authorizing an Empty Homes Tax on residential units left vacant more than half the year. Owners must self-report annually; revenue funds affordable housing and homelessness services, with exemptions for owner death, repairs, and active marketing.
Measure M, approved by San Jose voters in November 2024, authorizes an annual Empty Homes Tax on residential properties unoccupied for more than 182 days in a calendar year. The ordinance is being implemented by the Finance Department through new SJMC chapters and administrative rules, with the first reporting and payment cycle phasing in after rulemaking concludes. Owners of all residential parcels must file an annual occupancy declaration; failure to declare triggers a presumption of vacancy. The measure includes exemptions for units undergoing permitted repairs, owner death or hospitalization, active rental or sale listings, and primary residences. Revenue is dedicated by policy to affordable housing production, homelessness services, and rental assistance programs across the city.
Filing a false occupancy declaration is enforceable as a misdemeanor or administrative penalty. Unpaid Empty Homes Tax becomes a lien on the property with interest; chronic noncompliance refers to the City Attorney for prosecution.
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