Board of Supervisors suspends empty homes tax pending court ruling

The San Francisco Board of Supervisors on March 25 voted to suspend enforcement of the city's empty homes tax, retroactive to Jan. 1, 2024, while the court resolves Eric DeBain v. City and County of San Francisco.

The ordinance, read into the record by the Clerk, amends the Business and Tax Regulations Code to pause collection of the empty homes tax pending a final decision in the DeBain litigation and to reinstate the tax so that it first applies in the tax year immediately following that final decision.

The measure required a two-thirds affirmative vote of the board under Article 29A, Section 29.61 of the Business and Tax Regulations Code. The roll call showed eight ayes and one no; Supervisor Fielder cast the lone no vote. The Clerk announced the ordinance as finally passed following the roll call.

The ordinance text on the record states the suspension is retroactive to Jan. 1, 2024, and provides that the tax will resume in the tax year after the court issues a final ruling in the named case. The measure does not specify administrative steps for notifying taxpayers; those details were not discussed on the floor.

The board took no additional amendments or directions on implementation during the vote. Because the item passed with the eight-vote threshold required by law, it becomes the board's formal action pending the court outcome.

Votes at a glance: Ordinance to suspend the empty homes tax (Eric DeBain litigation) - Vote: 8 ayes, 1 no (Supervisor Fielder) - Legal threshold: two-thirds of full membership (8 votes) required and met - Outcome: Approved

The board moved on to other agenda items after the Clerk announced final passage.