Measure A — City of San Diego — Non-Primary Homes Tax
★★★ IMPORTANT ★★★EXPAND this compressed “About This Race” window (by clicking "Read More") for valuable information. Don't miss it!.☆ MEASURE A ESSENTIALS ☆Placed on the Ballot By: San Diego City Council.Jurisdiction / Measure Type: City of San Diego Municipal Ordinance."Yes" Votes Needed to Pass: 50% + 1 of the total votes cast on the measure by eligible voters..☆ SIMPLIFIED QUESTION ☆Shall the City of San Diego place a tax on non-primary residences (second homes) that are vacant more than 182 days per year?.☆ OFFICIAL QUESTION ☆Measure A. Non-Primary Homes Tax. Shall measure to preserve homes for San Diego residents, by taxing non-primary homes (residential properties vacant more than 182 days per year), excluding owner-occupied primary residences and long-term rentals, at $8,000 in 2027 and $10,000 in subsequent years with annual inflation adjustments, with higher rates for corporate-owned properties, generating up to $24 million annually for city services, with annual independent audits, until ended by voters, be adopted?.☆ WHAT YOUR "YES" OR "NO" VOTE MEANS ☆A “Yes” vote is a vote in favor of the tax. A “No” vote is a vote against the tax.Source: City Attorney's impartial analysis, ballot title and summary. NOTE: Parts of that document were later updated by the Superior Court's Peremptory Writ of March 26, 2026..……………………………………………………………….................................★ LEAGUE OF WOMEN VOTERS ANALYSIS (PROS & CONS) ★Source: The League of Women Voters of San Diego..Pros & Cons PENDING as of 4/6/2026.……………………………………………………………….................................★ OFFICIAL INFORMATION ★The source of the following information was either documents on the San Diego City Clerk 2026 Election Information Page, or correspondence with the City Clerk's office.IMPORTANT UPDATE: A peremptory writ was issued by the San Diego Superior Court on March 26, 2026, instructing the San Diego City Clerk to make certain changes to the wording of Measure A. Since the linked documents still contain the uncorrected wording, VOTE411 volunteers have transcribed them below to include the mandated changes..☆ BALLOT TITLE ☆City of San Diego Non-Primary Homes Tax..☆ SUMMARY ☆This measure would amend the San Diego Municipal Code by amending Chapter 3, Article 2, by adding Division 1, sections 32.0101 through 32.0123 relating to a Non-Primary Homes Tax that will impose a new tax of $8,000 in the first year and starting at $10,000 in subsequent years on all non-primary residences left vacant for more than 182 days per calendar year (Non-Primary Homes), plus an additional charge of $4,000 in the first year and starting at $5,000 in subsequent years for all Non-Primary Homes owned by a corporate entity. The tax amount and additional charge will be subject to annual increases based upon Consumer Price Index: All Urban Consumers for the San Diego - Carlsbad Area for All Items beginning in calendar year 2029. The tax will not apply to owner-occupied primary residences, long-term residential leases, and other Non-Primary Homes under certain exemptions, such as during periods of military service, certain natural disasters, and after an owner’s death..The Non-Primary Homes Tax is intended to discourage extended vacancies and housing speculation and encourage long-term leases and property sales, increasing the housing available for occupancy. The new tax is also intended to raise funds for municipal services to be deposited into the City’s General Fund, which can be used for general City services..The Council of the City of San Diego (City Council) placed the measure on the ballot, and it will pass if it is approved by a majority vote of those qualified voters who vote on the measure. The amendments would take effect after the results of the election are certified by a resolution of the City Council. If adopted, collection of the tax is expected to commence January 1, 2027..☆ IMPARTIAL ANALYSIS ☆The City of San Diego (City) placed Measure A on the ballot for the voters to decide whether to amend the San Diego Municipal Code (Municipal Code) to add a tax of $8,000 in the first year and starting at $10,000 in subsequent years on all non-primary residences left vacant for more than 182 days per calendar year (Non-Primary Homes), plus an additional charge of $4,000 in the first year and starting at $5,000 in subsequent years for all Non-Primary Homes owned by a corporate entity. The tax amount and additional charge will be subject to annual increases based upon Consumer Price Index: All Urban Consumers for the San Diego - Carlsbad Area for All Items beginning in calendar year 2029..The tax will not apply to owner-occupied primary residences, long-term residential leases, and other Non-Primary Homes under certain exemptions, such as during periods of military service, certain natural disasters, and after an owner’s death. The City does not currently charge a tax on Non-Primary Homes..Estimates show that there are approximately 5,140 homes in the City that are potentially subject to the tax proposed by this measure. This is a “general tax,” not a “special tax,” because this measure does not legally restrict the use of tax revenue to any specific purposes. The proceeds may be used for general municipal services and all lawful public purposes..If approved by a majority of the voters at the June 2, 2026, election, as authorized by California law, the City will begin charging the new tax on January 1, 2027. The tax would be due no later than April 1 for the previous calendar year and collected annually. Proceeds from the tax would be deposited into the City’s General Fund. A report containing the amount of monies collected from the Non-Primary Homes Tax, number of homes subject to the tax, and qualified exemptions and exclusions will be submitted annually to the City Council, by September 15 of each year. All proceeds generated by the Non-Primary Homes Tax shall be included in the annual audit of the City’s Annual Comprehensive Financial Report conducted by the City’s outside independent auditor..A “Yes” vote is a vote in favor of the tax. A “No” vote is a vote against the tax. Measure A will be approved if it receives a simple majority of “Yes” votes. .This measure was proposed by Councilmember Sean Elo-Rivera, and the City Council voted to place it on the ballot. If approved by a majority of the qualified voters voting on the measure, the Municipal Code would be amended after the election results are certified by a resolution of the City Council. If adopted, the collection of the new tax is expected to begin on January 1, 2027, and the measure will remain in effect until amended or repealed by the voters..Source: City Attorney's impartial analysis, ballot title and summary, plus changes later mandated by Superior Court's Peremptory Writ (March 16, 2026)..☆ FISCAL IMPACT STATEMENT ☆Mayor/Independent Budget Analyst/City Auditor's fiscal analysis(NOTE: This document still refers to Measure A as the “Empty Homes Tax,” rather than the “Non-Primary Homes Tax.”.☆ ARGUMENTS ☆NOTE: Ballot arguments are the opinions of the authors and have not been fact-checked by any official agency. Also, these versions of the arguments may still refer to Measure A under its former title..Argument in Favor of Measure A, signed by:George Duardo, President, San Diego City Firefighters Local 145Brigette Browning, President, San Diego & Imperial Counties Labor Council, AFL-CIOJohanna Hester, Board Member, Alliance San Diego Mobilization FundStephen Russell, President/CEO, San Diego Housing FederationSean Elo-Rivera, San Diego City Councilmember.Argument Against Measure A, signed by:Mark Kersey, President, San Diego County Taxpayers AssociationRick Gentry, Former President, San Diego Housing CommissionDelores "Dee" Chavez, Past President, Latino American Political AssociationChino Torres, Navy VeteranAndrew Bañez, President, Filipino-American Chamber of Commerce of Greater San Diego..☆ FULL TEXT OF THE PROPOSED ORDINANCE ☆San Diego City Council Ordinance No. O-22071..☆ CAMPAIGN FINANCE DISCLOSURES ☆Source: City of San Diego Electronic Filing System.Committees in Support of Measure A:None known as of 3/21/2026..Committees in Opposition to Measure A:SAN DIEGANS AGAINST THE PRIVACY-INVADING HOUSING TAX, A COALITION OF LOCAL RESIDENTS, TAXPAYERS, SMALL BUSINESSES AND HOUSING PROVIDERS SPONSORED BY REALTORSSan Diego Citizens for Accountable Government (other committee name: Reform California with Carl Demaio - Ballot Measure Committee).………………………………………………………………..................................★ ADDITIONAL INFORMATION ★.(Pending)
