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Housing

Appeals Court Strikes Down San Francisco’s Empty Homes Tax

September 14, 2026 by Brian (Local SF Guide)
Three- and four-story mid-block apartment buildings on Lombard Street, the scale a single-stair rule would cover - San Francisco

A state appeals court ruled on September 11 that San Francisco’s voter-approved Empty Homes Tax conflicts with the Ellis Act and cannot be collected, affirming a 2024 trial court decision.

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