👀 Market Update: A Possible New Tax on Second Homes?

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.


Jenn Cho

Jenn Cho


Jenn Cho is a San Diego REALTOR® and founder of Soom Living. Her goal is simple: to create thoughtful resources that help people make informed real estate decisions and feel more connected to San Diego


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