When commenting on a law it's important to read the actual text because it usually has surprising effects. https://sfstandard.com/wp-content/uploads/2022/02/Em

When commenting on a law it's important to read the actual text because it usually has surprising effects. https://sfstandard.com/wp-content/uploads/2022/02/Empty-Homes-Tax-Final.docx.pdf https://sfstandard.com/wp-content/uploads/2022/02/Empty-Home... There are many, but I'll list just one for that great SF flavor. You can exclude a vacant residence if it is currently waiting for a building permit. But the exclusion only lasts one year, no matter how long SF takes to approve the permit. If there are multiple permit cycles, only the first year of any can be excluded. Build a new large apartment, and it takes more than a year to lease out? As a nice thank-you from SF for your building contribution, you can now pay that vacancy tax. There is a more general problem here though. This whole thing suffers from Smart Person syndrome, where Smart People will continue tweaking every little detail of life without realizing that they have created a system that is more and more complicated and more and more impossible to deal with. I don't really know how they are going to be able to tell that these units are vacant. Maybe owners should just lie to avoid the expense and hassle of tracking this. That's also not great.