San Francisco voters have approved a measure that will tax the owners of some vacant housing units. Starting on Jan. 1, 2024, landlords who own three or more units that have been vacant 182 days in a given tax year will be taxed between $2,500 and $5,000 per unit. That would increase over time to $20,000 if the units remain vacant. Single-family houses and duplexes will be exempt from the tax.
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