Yesterday morning, the San Francisco Superior Court struck down the residential vacancy tax in San Francisco. The Superior Court found that the vacancy tax violated the Constitution as an unlawful afford to the Takings Clause, Substantive Due Process, and Equal Protection; and is an unlawful burden on privacy interests and is pre-empted by the state’s Ellis Act.
We are so proud to be part of a real estate coalition led by the SF Apartment Association that challenged the residential vacancy tax, both at the ballot and in the courts. As it stands today, the residential vacancy tax is no longer in effect! This is a key victory for homeowners, our clients, private property rights, and residents of San Francisco.

The City has made it clear that they will appeal the decision, and so there is still further debate ahead and we will need to continue our advocacy. Credit and gratitude should be given to the SF Apartment Association, who led this fight, the Small Property Owners of San Francisco, individuals’ plaintiffs Eric and Andrew Debbane, Robert Friedland, and Natasha Zec, and our attorney Chris Skinnell, of Nielsen Merksamer Parinello Gross & Leoni.
If you would like to read the court’s decision, you can find itĀ HERE.

Thank you so much for all your work and everything you do for our industry, clients, and the city!
Sincerely,

Jay Cheng
Government Affairs
San Francisco Association of Realtors