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What is the Empty Second Home and Vacation Rental Tax?
What is the Empty Second Home and Vacation Rental Tax?
It is a proposed item to go to San Diego voters on the June 2026 ballot.
It establishes an operation tax on extra homes that are not someone's primary residence.
Vacation Homes used periodically
Short-term rentals (Airbnb) operated as unhosted, full-time
Staff Presentation on the tax (Oct 22, 2025)
Empty Second Home and Vacation Rental Tax Fact Sheet
Who doesn't pay the tax?
Who doesn't pay the tax?
99% OF SAN DIEGANS PAY $0
The ballot item is designed to protect locals, not tax them. You are exempt if:
You live in your home. (Primary residences are 100% exempt).
You rent to a long-term tenant. (Long-term rentals are 100% exempt).
You host your primary residence (Tier 2 rentals are exempt).
You host in a unit on the same property where you live
You host in a spare room. (Hosted rentals where you live on-site are exempt).
The Bottom Line: This tax is built for the 1% of properties that function as "mini-hotels" or sit empty—not for your home.
How do I show my support for it?
How do I show my support for it?
Speaking in person at the Jan 28th, 2026 meeting has the most impact.
Add to calendar | Link to meeting details (incl. Zoom)
Otherwise you can send written comment by using the blue button.
Finally, sign the petition.
Rules Committee
Wednesday, January 28th, 2026 @ 9am
CITY ADMINISTRATION BUILDING
COUNCIL CHAMBERS – 12TH FLOOR
202 “C” STREET, SAN DIEGO, CA 92101
Why support the Vacation Home Operation Tax?
Why support the Vacation Home Operation Tax?
Stop the Displacement: Short-term rentals set an artificial price floor that keeps San Diegans from buying & renting homes.
Homes are for People, Not Portfolios: An unhosted investor Airbnb is a home removed from the community.
Targeted Fairness: it applies only to a minority of investors—over a third of whom aren't even local residents.
Protect the Middle Class: Stop further taxation like beach parking fees.
Map of investor STRs in San Diego
Quick Facts
Quick Facts
40% of STR owners have multiple houses in the City of San Diego.
Not "homesharing"
Not "homesharing"
36% are out-of-town STR investors extracting profit from SD housing.
Not locals
Not locals
Over half (50%+) of Airbnbs are held by owners with multiple properties.
Gaming the system
Gaming the system
Facts about the short-term rentals that would be taxed:
Facts about the short-term rentals that would be taxed:
40% of owners holding a Tier 3 & 4 STRO license own more than one property in the City of San Diego
Nearly 30% are units owned by corporations or LLCs.
1/3 of these owners are breaking the "one per owner" intent of the STRO ordinance
Over a third (36%) of these STR owners do not have a mailing address in the City of San Diego
Owners with 5 or more licenses hold 20% of these Airbnb licenses
Over half of STR licenses Tier 3 & 4 are held by an owner with more than one license
17% of Tier 3 & 4 licenses are rental apartments, not single family homes or condos.
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