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San Francisco implements vacancy tax to address uninhabitable buildings post-fire

September 07, 2023 | San Francisco County, California


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San Francisco implements vacancy tax to address uninhabitable buildings post-fire
The San Francisco County government meeting on July 4, 2025, focused on the critical issue of building habitability following fire incidents. A significant discussion centered around the timelines and responsibilities for landlords when a property is deemed uninhabitable due to fire damage.

Officials confirmed that the Department of Building Inspection (DBI) issues notices of violation with specific timelines for necessary repairs. Typically, landlords are required to submit an engineer's report within 72 hours and complete the required work within 90 days. However, this timeline can be extended if landlords demonstrate progress in obtaining permits and starting repairs.

Concerns were raised about the reality faced by tenants, particularly those in rent-controlled units. It was noted that some landlords may delay repairs for years, either due to financial constraints or intentions to evict long-term tenants. This situation often leaves tenants in limbo, waiting for their homes to be restored.

A new residential vacancy tax, set to take effect next year, was highlighted as a potential solution to encourage timely repairs. This tax will impose escalating penalties on landlords who leave their properties vacant for more than two years after a fire, with fines reaching up to $20,000 per unit for significant delays.

The meeting underscored the importance of tenant rights and the need for effective enforcement mechanisms to ensure that landlords fulfill their obligations. The introduction of the vacancy tax is seen as a crucial step in holding property owners accountable and expediting the repair process for affected tenants.

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