Keep Homes for San Diegans: Support the Empty Second Home and Vacation Rental Tax
San Diego City Council
San Diego’s housing crisis has gone on too long — and working families are paying the price.
Right now, more than 11,000 homes in San Diego sit empty or are used as full-time vacation rentals, while too many San Diegans struggle to find an affordable place to live.
That’s not fair — and it’s not sustainable for our city’s future.
That’s why Councilmember Sean Elo-Rivera is proposing the Empty Second Home and Vacation Rental Tax — a fair, common-sense measure that ensures those using homes as investments or vacation properties contribute their fair share to keeping San Diego livable for the people who actually live here.
How the Empty Second Home and Vacation Rental Tax Helps:
The Empty Second Home and Vacation Rental Tax returns housing to San Diegans by discouraging homes from sitting vacant or being used as commercial, whole-home short-term vacation rentals. Here are just some of the benefits:
- Returns homes to San Diegans for homeownership or long-term rentals
- NO COST to San Diego residents who live in or rent long-term housing
- Holds corporations and nuisance properties accountable
- Requires independent audits and public oversight
This is a commonsense step toward balancing our housing market and stabilizing our city’s finances — without asking working families to shoulder yet another tax.

Why This Matters
Our city has made painful cuts to libraries, rec centers, and neighborhood services just to balance the budget. Meanwhile, investors and absentee property owners are profiting from San Diego’s housing market — often at the expense of the people who live and work here.
If you can afford to own a second home or operate a vacation rental full-time, you can afford to help fund the services that make this city work.
The Empty Second Home and Vacation Rental Tax is about fairness, accountability, and protecting our neighborhoods.
Add Your Name to Support This Policy!
Let’s send a message loud and clear:
- Homes should be for PEOPLE, NOT PROFIT!
- It’s time to make San Diego work FOR San Diegans!
➡️ Add your name today to show your support for a fair, balanced housing policy that keeps homes in our neighborhoods and strengthens the city we all love.
Together, we can build a city where everyone has the chance to live, grow, and thrive — not just visit.
To:
San Diego City Council
From:
[Your Name]
Dear Council,
I’m writing to urge you to support the Empty Second Home and Vacation Rental Tax, a fair and commonsense measure that will help keep homes in San Diego available for San Diegans.
Right now, thousands of homes across our city sit empty or are used exclusively as full-time vacation rentals, while working families, seniors, and young people struggle to find affordable housing. That’s not sustainable — and it’s not fair.
The Empty Second Home and Vacation Rental Tax ensures that those using housing as an investment or vacation asset contribute their fair share to maintaining the city’s essential services — like housing, neighborhood infrastructure, and public safety — and to preserving homes for people who live and work here.
Please stand with the residents of San Diego and support this measure. It’s time to make San Diego work for San Diegans.