San Francisco, California, Proposition D, Vacant Property Tax (March 2020)

San Francisco Proposition D
Election date March 3, 2020
Topic Local property
Status a Approved
Type Referral	Origin Lawmakers
List of California measuresCalifornia Proposition 13 (March)California Proposition 14California Proposition 15California Proposition 16California Proposition 17California Proposition 18California Proposition 19California Proposition 20California Proposition 21California Proposition 22California Proposition 23California Proposition 24California Proposition 25Submit

A vacant property tax measure was on the ballot for San Francisco voters in San Francisco County, California, on March 3, 2020. It was approved.

A "yes" vote supported authorizing a vacant property tax on ground floor commercial space in certain commercial districts with revenues dedicated to assisting small businesses.

A "no" vote opposed authorizing a vacant property tax on ground floor commercial space in certain commercial districts with revenues dedicated to assisting small businesses.

A two-thirds (66.67%) vote was required for the approval of Proposition D.

Election results

San Francisco County Proposition D
Result		Votes	Percentage
Yes		195,059	70.09%
No		83,248	29.91%

Results are officially certified.

Source

Text of measure

Ballot question

The ballot question was as follows:

“

"Shall the City tax owners or tenants who keep ground floor retail or other commercial space vacant in some areas of San Francisco, at rates of between $250 and $1,000 per street-facing foot, starting January 1, 2021 and without any expiration date, and use the annual revenues, estimated at a range of a minimal amount to $5 million dollars, to assist small businesses?"

”

Ballot simplification digest

The following analysis of the measure was prepared by Ballot Simplification Committee:

“ The Way It Is Now: The City and County of San Francisco (City) does not tax owners or tenants that keep commercial property vacant. City voters must approve increases in tax revenue spending limits. The Proposal: Proposition D would tax owners or tenants that keep ground floor retail or other commercial space vacant in some areas of the City. The tax, starting January 1, 2021, would be based on two factors: The number of feet facing the street of ground level commercial space that owners or tenants have kept vacant; and How long that commercial space has been kept vacant. Owners would be taxed only if a commercial space has been kept vacant for more than 182 days in a calendar year. Vacant days do not include limited periods when certain permits have been applied for or issued, or a fire or natural disaster has made a commercial space unusable. When tenants or subtenants have kept a commercial property vacant for more than 182 days in a calendar year, they would be taxed instead of owners. Tenants or subtenants that have a two-year or longer lease agreement and operated a business in the leased space for at least 183 days in a row would not be taxed for keeping the space vacant. This vacancy tax would apply as follows: In 2021, owners or tenants would be taxed $250 per street-facing foot; In 2022, owners or tenants would be taxed either $250 or $500 per street-facing foot if the space was kept vacant in the immediately preceding year; and In 2023 and later, owners or tenants would be taxed either $250, $500 or $1,000 per street-facing foot depending on the number of immediately preceding years in a row the space was kept vacant. This vacancy tax would not apply to certain nonprofit organizations. These tax revenues would be used to assist small businesses in the City. Proposition D would increase the Citß annual tax revenue spending limit for four years. A 'YES' Vote Means: If you vote 'yes,' starting January 1, 2021, you want the City to tax owners or tenants that keep ground floor retail or other commercial space vacant in some areas of the City and to use these revenues to assist small businesses. A 'NO' Vote Means: If you vote 'no,' you do not approve this tax. ”

Full text

The full text of the measure is available here.

Path to the ballot

See also: Laws governing local ballot measures in California

This measure was put on the ballot through a 8-0 vote of the San Francisco Board of Supervisors on November 21, 2019.

See also

Local measures

• Local measures in 2020
• Local property on the ballot
• City tax on the ballot
• San Francisco County measures

California

• March 3, 2020 measures in California
• Local ballot measures, California
• San Francisco, California

News and analysis

• State and local preemption conflicts
• Measures advancing national agendas

External links

Suggest a link

• Search Google News for this topic
• San Francisco County Elections Office website