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 purpose of Prop M is to make it too economically painful for property owners to withhold units from the rental market, “thereby increasing the number of housing units available for occupancy.” Id.
Continue Reading San Francisco Vacancy “Tax” Invalidated: You Can’t Be Forced To Rent Your Property









