San Francisco cannot administer or enforce its Empty Homes Tax, Proposition M, after a California Court of Appeal ruling that the measure conflicts with the state Ellis Act. The court affirmed a judgment barring enforcement on September 11, 2026. The city’s Treasurer and Tax Collector says affected owners do not have to file or pay unless the appellate decision is reversed.
What the court decided
In Debbane v. City and County of San Francisco, the California Court of Appeal, First Appellate District, Division One, affirmed the judgment barring San Francisco from administering or enforcing Proposition M. The appellate court’s ruling was based on preemption by the Ellis Act, California’s protection for owners choosing to leave the residential rental business.
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The court reasoned that Proposition M’s significant tax placed a “prohibitive price” on an owner’s choice not to offer residential property for rent. It found an actual conflict with the Ellis Act and held that state law preempts the local measure. The court assumed for its analysis that Proposition M was a tax; it did not decide the plaintiffs’ argument that the measure was a penalty. Nor does a city’s home-rule authority over municipal affairs automatically shield a local tax from conflicting state law.
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What Proposition M would have taxed
Voters approved Proposition M in 2022. It covered certain residential units in buildings with more than two units when a unit was unoccupied, uninhabited, or unused for more than 182 days during a tax year. Those days could be consecutive or nonconsecutive.
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The measure set rates by unit size and increased them for continued vacancy. Its first effective-tax-year rates, as set in the 2022 measure, were:
| Unit size | First effective-tax-year rate | Third consecutive vacancy year |
|---|---|---|
| Under 1,000 square feet | $2,500 | Up to $10,000 |
| 1,000 to 2,000 square feet | $3,500 | Up to $14,000 |
| Over 2,000 square feet | $5,000 | Up to $20,000 |
The third-year figures are subject to inflation adjustment. These are amounts specified in Proposition M, not estimates of collections or of how many units would have been taxed.
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Why “illegal” needs context
The ruling means the City is barred from enforcing Proposition M because the appellate court found it preempted by state law. It is more precise to describe the decision as an Ellis Act preemption ruling than to suggest the court decided every legal challenge to the tax.
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The trial court had also found constitutional violations, but those findings were not needed to resolve the appeal. The Court of Appeal did not decide the remaining constitutional claims. Its opinion also did not resolve whether the measure should be characterized as a tax or a penalty.
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Do owners have to file or pay?
The San Francisco Treasurer and Tax Collector says owners affected by Proposition M are not required to file or pay unless the appellate decision is reversed. The City code’s effective-date provision is conditional: the tax is to take effect on January 1 of the tax year after the calendar year in which the Debbane decision becomes final and appeals are exhausted or the time to appeal has passed. The materials cited here do not establish whether the City has sought further review or when the decision will become final, so check the official city guidance for later updates.
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Sources
- California Court of Appeal opinion, Debbane v. City and County of San Francisco, filed September 11, 2026
- San Francisco Treasurer and Tax Collector: Empty Homes Tax
- City and County of San Francisco, Proposition M (2022)
- San Francisco Business and Tax Regulations Code, Empty Homes Tax provisions
- Trial-court and appellate disposition discussed in the Court of Appeal opinion
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