In Debbane v. City and County of San Francisco, No. A172067 (Cal. Ct. App. Sep. 11, 2026), the California Court of Appeal upheld the invalidation of San Francisco’s Proposition M, which the voters enacted “to ‘tax’ owners of certain residential units in buildings with more than two units for any unit kept ‘vacant’ for more than 182 days.” Slip op. at 1. The…