San Diego has a proposed Empty Homes Tax (Measure A) heading to a vote in June 2026. If passed, it would apply to second homes or non-primary residences that sit vacant for more than ~6 months (182 days) per year—with a potential tax starting around $8,000+ annually.
The goal? To encourage unused homes to be lived in or added to the rental market.
A few important notes:
It’s not law yet (vote is June 2026)
Implementation would take time, even if passedNo immediate impact on purchases happening now
Key Takeaway
If you’re considering a second home, investment property, or a home for part-time use, this is something to keep on your radar—especially if the home may sit empty for extended periods.