San Francisco, California, Proposition M, Create Tax on Certain Vacant Residential Units Initiative (November 2022)

San Francisco Proposition M
Election date November 8, 2022
Topic City tax
Status Approved
Type Initiative

San Francisco Proposition M was on the ballot as an initiative in San Francisco on November 8, 2022. It was approved.

A "yes" vote supported allowing the city to levy a tax on owners of vacant residential units in buildings with three or more units if the units have been vacant for more than 182 days in a year, at a rate between $2,500–5,000 per vacant unit in 2024 with adjustments for inflation in future years, continuing through 2053, and dedicating tax revenue for rent subsidies and affordable housing.

A "no" vote opposed allowing the city to levy a tax on owners of vacant residential units in buildings with three or more units if the units have been vacant for more than 182 days in a year, at a rate between $2,500–5,000 per vacant unit in 2024 with adjustments for inflation in future years, continuing through 2053, and dedicating tax revenue for rent subsidies and affordable housing.

Election results

San Francisco Proposition M
Result		Votes	Percentage
Yes		159,374	54.51%
No		132,989	45.49%

Results are officially certified.

Source

Text of measure

Ballot title

The ballot title for Proposition M was as follows:

“

Shall the City tax owners of vacant residential units in buildings with three or more units, if those owners have kept those units vacant for more than 182 days in a calendar year, at a rate between $2,500–5,000 per vacant unit in 2024 and up to $20,000 in later years with adjustments for inflation, to generate estimated annual revenue of $20–37 million, with the tax continuing until December 31, 2053, and use those funds for rent subsidies and affordable housing?

”

Full Text

The full text of this measure is available here.

Support

Arguments

• San Francisco Democratic Party, Council of Community Housing Organizations, United Educators of San Francisco, Senior and Disability Action, Affordable Housing Alliance, and Community Tenants Association: "Prop M isn’t about taxing those who call San Francisco home. It’s about tackling the large, corporate landlords keeping units vacant, and those wealthy individuals who purchase units but don’t use them. In the first year alone, it is expected that 4,500 new units will return on the market — more than our annual goals — with no increase in taxes, no construction time, no multi-million dollar price tag, and no waiting."
• Latinx Democratic Club: "Many Latino families live in multigeneration homes, as a result, the average Latino household is 30% more crowded than the citywide average, according to the US Census Bureau. It is unfair to hard-working families that 40,000 homes sit vacant. This measure will bring 4,500 units back on to the market, increasing the housing supply in our city. Plus, the millions in rental subsidies Prop M will provide for low-income families and seniors will help folks stay in their homes and not be displaced."
• President of the Board of Supevisors Shamann Walton and Chair of the San Francisco Democratic Party Honey Mahogany: "Since 1970, San Francisco has lost over half of its Black population and this trend shows no sign of stopping unless we take action. The best way to keep San Francisco diverse and hold on to our Black community is by providing more affordable housing. Fixing this problem won't be solved by Prop M alone, but the measure will activate 4,500 empty homes for people to live in while providing millions for affordable housing and rental subsidies."
• San Francisco Women's Political Committee: "Prop M will increase the city's housing supply and raise millions of dollars to fund affordable housing and rental subsidies for seniors and low-income families. Adequate housing is a central component of women's right to equality,"
• Harvey Milk LGBTQ Democratic Club: "LGBTQ residents are at higher risk of displacement and homelessness than the general population. Recent statistics indicate that 27% of the homeless population in San Francisco are LGBTQ. Among homeless youths, 50% are LGBTQ. We need to fix this problem now by activating the estimated 4,500 homes Prop M will provide, which will help lower the cost to rent and buy in San Francisco. Help us alleviate LGBQT homelessness by voting Yes on Prop M."
• Council of Community Housing Organizations and Affordable Housing Alliance: "Prop M will provide for the acquisition of affordable housing and rental subsidies. These funds will help keep working-class San Franciscans from being displaced."
• San Francisco Tenants Union, Affordable Housing Alliance, and Community Tenants Association: "Prop. M will make more homes available, and it will also raise millions of dollars to fund desperately needed affordable housing and rental subsidies for seniors and low-income families."
• United Educators of San Francisco, San Francisco Labor Council, and Service Employees International Union 1021: "The never-ending rise of housing costs is hurting our union membership. lf we don't do something about the 40,000 empty homes that are driving up the cost of living in San Francisco, it will be increasingly difficult for the working class to stay here. We need to add 80,000 homes over the next decade and we need Prop M to help meet that goal by activating unused homes."
• Coalition on Homelessness: "San Francisco has over 40,000 empty homes while over 8,000 folks sleep on the streets every night. The hoarding of vacant units, many of them in rent controlled buildings, is making this issue worse. If we ever want to stop this crisis, we need to do everything in our power to fill these homes, including the taxation of empty units. Vote Yes on Prop M so we can address this serious problem."

Opposition

Arguments

• San Francisco Apartment Association: "The proponents of this new punitive taxation scheme have purposefully exempted wealthy single-family homeowners with truly unoccupied pied-a-terres in a cynical move to win votes and deceive voters. So why misrepresent the total number of vacancies citywide? Why write a tax measure that picks and chooses which types of homes it taxes? Our leadership has failed to address the housing crisis and refuses to allow new housing to be built, continuously voting down projects which would create hundreds of affordable housing units. Voters should reject the vacancy tax and demand real solutions which truly address our housing crisis."
• Small Property Owners of San Francisco Institute: "This new tax was created by elected officials who also voted against the creation of hundreds of new homes proposed for various vacant lots throughout the city! Supervisor Preston has proclaimed that there are "40,000 vacant homes" in San Francisco. Less than 10% of that number are actually purposely held off the market by owners who may want to use them in the future for their retirement and who hope to avoid the expensive legal battles associated with reclaiming one's own property form a sitting tenant."
• San Francisco Taxpayers Association: "It’s a red herring. Just another city bureaucratic expense. Attorneys —including our City Attorney—will be in court forever arguing over legalities and constitutionality of this measure should it pass. What’s “vacant” and what’s a second home? Is a remodel a “vacancy”? What if the remodel takes more than a year? And on and on. This is the same City government that hasn’t been able to put a dent in the homeless situation plaguing our streets for the past 30 years and now City Hall has another false panacea to throw at us in Prop M."

Path to the ballot

See also: Laws governing local ballot measures in California

This initiative was placed on the ballot through a successful initiative petition drive. A total of 8,979 signatures were required by July 11, 2022, to place an initiative ordinance on the San Francisco ballot in 2022. The measure was certified for the ballot on July 14, 2022.

How to cast a vote

See also: Voting in California

See below to learn more about current voter registration rules, identification requirements, and poll times in California.

How to vote in California

Poll times

All polls in California are open from 7:00 a.m. to 8:00 p.m. Pacific Time. An individual who is in line at the time polls close must be allowed to vote.

Registration

Check your voter registration status here.

To vote in California, an individual must be a U.S. citizen and California resident. A voter must be at least 18 years of age on Election Day. Pre-registration is available at 16 years of age. Pre-registered voters are automatically registered to vote when they turn 18.

Automatic registration

California automatically registers eligible individuals to vote when they complete a driver's license, identification (ID) card, or change of address transaction through the Department of Motor Vehicles. Learn more by visiting this website.

Online registration

See also: Online voter registration

California has implemented an online voter registration system. Residents can register to vote by visiting this website.

Same-day registration

California allows same-day voter registration.

Californians must be registered to vote at least 15 days before Election Day. If the registration deadline has passed for an upcoming election, voters may visit a location designated by their county elections official during the 14 days prior to, and including Election Day to conditionally register to vote and vote a provisional ballot, which are counted once county election officials have completed the voter registration verification process. The state refers to this process as Same Day Voter Registration.

Residency requirements

To register to vote in California, you must be a resident of the state. State law does not specify a length of time for which you must have been a resident to be eligible.

Verification of citizenship

See also: Laws permitting noncitizens to vote in the United States

California's constitution requires that voters be U.S. citizens. When registering to vote, proof of citizenship is not required. Individuals who become U.S. citizens less than 15 days before an election must bring proof of citizenship to their county elections office to register to vote in that election. An individual applying to register to vote must attest that they are a U.S. citizen under penalty of perjury.

As of November 2024, two jurisdictions in California had authorized noncitizen residents to vote for local board of education positions through local ballot measures. Only one of those jurisdictions, San Francisco, had implemented that law. Noncitizens voting for board of education positions must register to vote using a separate application from the state voter registration application.

All 49 states with voter registration systems require applicants to declare that they are U.S. citizens in order to register to vote in state and federal elections, under penalty of perjury or other punishment. Seven states — Alabama, Arizona, Georgia, Kansas, Louisiana, New Hampshire, and Wyoming — have laws requiring verification of citizenship at the time of voter registration, whether in effect or not. One state, Ohio, requires proof of citizenship only when registering to vote at a Bureau of Motor Vehicles facility. In three states — California, Maryland, and Vermont — at least one local jurisdiction allows noncitizens to vote in some local elections. Noncitizens registering to vote in those elections must complete a voter registration application provided by the local jurisdiction and are not eligible to register as state or federal voters.

Verifying your registration

The secretary of state's My Voter Status website allows residents to check their voter registration status online.

Voter ID requirements

California does not require voters to present identification before casting a ballot in most cases.

On September 29, 2024, Gov. Gavin Newsom (D) signed SB 1174 into law prohibiting any jurisdiction in the state from adopting a local law that requires voters to present ID before voting.

The federal Help America Vote Act requires that individuals who register to vote by mail and who have not voted previously in a federal election in their state must provide either their driver's license or a paycheck, bank statement, current utility bill, or government document showing their name and address. Individuals voting by mail must include a copy of one of those documents with their absentee/mail-in ballot.

These requirements do not apply if an individual submitted a copy of their identification, their driver's license number or the last four digits of their Social Security number when registering to vote.

The following list of accepted ID to comply with HAVA requirements was current as of October 2025. Click here for the California Secretary of State page to ensure you have the most current information.

“

Current and valid photo identification provided by a third party in the ordinary course of business that includes the name and photograph of the individual presenting it. Examples of photo identification include, but are not limited to, the following documents: driver's license or identification card of any state; passport; employee identification card; identification card provided by a commercial establishment; credit or debit card; military identification card; student identification card; health club identification card; insurance plan identification card; or public housing identification card. Any of the following documents, provided that the document includes the name and address of the individual presenting it, and is dated since the date of the last general election…: utility bill; bank statement; government check; government paycheck; document issued by a governmental agency; sample ballot or other official elections document issued by a governmental, agency dated for the election in which the individual is providing it as proof, of residency or identity; voter notification card issued by a governmental agency; public housing identification card issued by a governmental agency; lease or rental statement or agreement issued by a governmental agency; student identification card issued by a governmental agency; tuition statement or bill issued by a governmental agency; insurance plan card or drug discount card issued by a governmental agency; discharge certificates, pardons, or other official documents issued to the individual by a governmental agency in connection with the resolution of a criminal case, indictment, sentence, or other matter; public transportation authority senior citizen and disabled discount cards issued by a governmental agency; identification documents issued by governmental disability agencies; identification documents issued by government homeless shelters and other government temporary or transitional facilities; drug prescription issued by a government doctor or other governmental health care provider; property tax statement issued by a governmental agency; vehicle registration issued by a governmental agency; or vehicle certificate of ownership issued by a governmental agency.

”

See also

Local measures

• Local measures in 2022
• City tax on the ballot

California

• California 2022 local measures
• Local ballot measures, California
• San Francisco, California

News and analysis

• State and local preemption conflicts
• Measures advancing national agendas