市府是否應對擁有三個或更多單位的建築中的空置單位的業主徵稅，如果這些業主在一個日曆年中保持這些單位空置超過182天，在2024年每個空置單位的稅費為2,500至5,000美元，在往後的年份中，根據通貨膨脹調整，最高可達20,000美元，估計每年產生2,000萬至3,700萬美元的收入，該稅收持續到2053年12月31日，資金將用於租金補貼和可負擔房屋？
摘要 由選票簡釋委員會撰寫
現況：市府沒有向將公寓、共管公寓或其他住宅物業空置的業主徵稅。
建議：從2024年1月1日開始，提案M將對擁有三個或更多單位的建築中的空置單位的業主徵稅，如果這些業主在一個日曆年中保持這些單位空置超過182天， 而且不適用於豁免。這稅項不適用於為旅行者、度假者和其他短期居住者提供的住宅單位，或是療養院或居住式護理設施的住房單位。該稅項也不適用於非營利組織或政府機構擁有的住房單位。這項建議的稅收將於2053年12月31日到期。
提案M為業主具有業主物業稅豁免的主要住宅，以及具有現行住宅租賃物業可獲得豁免。提案M也允許在某些情況下，在開始徵稅前有更多時間去租出空置單位，包括維修現有單位、新施工、自然災害或業主死亡等情況。
根據提案M，在2024年，每個空置單位的稅款將從2,500美元到5,000美元不等，取決於單位的大小。在往後的年份中，如果同一個業主連續幾年保持該單位處於空置狀態，則稅款將增加到最高20,000美元。這筆稅也將根據通貨膨脹調整。
市府將把這些稅收存入住房啟動基金，主要用作資助兩個計劃。一個計劃是為60歲以上的人和低收入家庭提供租金補貼。另一個計劃是資助收購和修繕無人居住的建築物作為可負擔房屋，並在以後經營這些建築物。市府也可以用這些稅收來償還市府可能為這兩個計劃所資助的項目而發行的債券。
投「贊成」票的意思是：如果您投「贊成」票，表示您希望對擁有三個或更多單位的建築中的空置單位的業主徵稅，如果這些業主在一個日曆年中保持這些單位空置超過182天，並將這些稅收資金用於租金補貼和可負擔房屋。
投「反對」票的意思是：如果您投「反對」票，即表示您反對進行這些變更。
市主計官對提案「M」的意見書
市主計官Ben Rosenfield就提案M對本市財政的影響發表以下聲明：
在我看來，如果建議的法令獲得選民通過，可能會為本市帶來每年超過2,000萬美元的額外收入。
如果住宅空置數量與2011年至2020年的平均空置數量相似，而且如果這項提案並未促使業主在此期間更快租出空置住宅單位，我們估計這提案將讓市府在2024年增加2,000萬美元的稅收，在2025年增加3,000萬美元，在2026年增加3,700萬美元。然而， 如果這筆稅實現了其宣稱的減少住宅空置數量的目的，它將減少稅收。這項建議稅是一項專用稅，收入將存入住房啟動基金。
建議的法令將修訂市府的商業和稅收條例法規和行政法規，對擁有三個或更多單位的建築物中的空置單位的業主徵收消費稅，如果這些業主在一個納稅年度內保持這些單位的空置時間超過182天。從2024年開始，稅收在2,500至5,000美元之間，取決於單位的大小。在2025年，稅收將增加到2,500至10,000美元， 取決於單位的大小和業主是否在前一年保持物業空置。在2026年，如果業主連續三年讓同一單位保持空置狀態，稅收將增加至最高20,000美元。稅率將根據消費者價格指數的增加每年調整，並將於2053年12月31日到期。
建議的法令將設立住房啟動基金。該基金將提供租金補貼，並為收購、修繕和營運多單位建築的可負擔房屋提供資金。
提案「M」如何被列入選票
2022年7月14日，選務處確認提案M的創制提案請願書，請願書包含足夠數目的有效簽名，使提案有資格列入選票。
將一項創制法令列入選票需有8,979個簽名。此數目相當於2019年投票選舉市長的選民總人數的5%。創制提案請願書倡議者於2022年7月11日期限之前呈交的簽名，經過隨機審核表明有效簽名的總數超過所需數目。
本提案需要有50%+1的贊成票才能獲得通過。
贊成提案 M 的論據提案M將有助於解決三藩市隱藏的住房危機：40,000 套空置住房
根據一份在疫情之前，由市府預算和立法分析員撰寫的報告，基於美國人口普查數據和其他來源，三藩市有40,000套住房單位處於空置狀態。讓我們仔細想一想。
從市中心的高樓到SOMA的新建築，以及在Mission具爭議性的高樓大廈，40,000套住房仍然空置，而我們的住房和無家可歸的危機仍然持續惡化。
事實是，如果我們降低空置率，將會有更多住房。在其他已經實施空置稅的城市，如加拿大溫哥華，當空置稅付諸實行後，有10%的空置單位獲得重新利用。
運作方式如下：
• 在有3個或以上單位的建築中，任何空置超過6個月的單位都將被徵稅。
• 單位空置的時間越長，稅款將會增加。
• 收取的稅收將專門用於可負擔房屋基金和低收入家庭和長者的租金補貼。
• 單一家庭住宅和複式住宅會被豁免，由於維修、新建、災難或業主死亡而空置的單位也得豁免。
提案M並不是要向那些以三藩市為家的人徵稅。它是為了應對讓住房單位空置的大企業房東，以及那些購買住房單位但卻空置不住的富裕人士。
僅在第一年，預計將有4,500套新單位重返市場——超過我們的年度目標——而且無須增稅，無須施工時間，無須花費數百萬美元，也無須等待。
請與我們一起支持提案M，解決我們隱藏的住房空置危機。
三藩市民主黨
社區房屋委員會組織
三藩市教育工作者聯盟
灣區信仰行動
長者和殘障人士行動
可負擔房屋聯盟
社區租戶協會
fillemptyhomes.com
反駁贊成提案 M 的論據提案M的支持者會告訴您，三藩市有40,000套空置房屋。
他們不會告訴您，住宅空置稅是一項疲軟無效的政策，不會有意義地解決我們的住房危機，也不會給全市的市場帶來更多房屋。
他們也不會告訴您，在他們聲稱的那些「空置房屋」中，大約有10,000套已經在市場上並供出租，或是有租戶已經租了房子，正準備新居入伙。
另有9,300套正在出售，或已經出售，新業主正在搬入的過程中。
這些房屋不會被徵收住宅空置稅，因為它們不是真正的空置。
在提議者捏造的40,000個空置單位的數字中，許多剩餘的單位甚至不需要繳稅。
這個新的懲罰性稅收計劃的支持者，故意豁免那些擁有空置的非主要住所的富裕單戶屋主，這是一個贏得選票和欺騙選民的狡猾之舉。
那麼，為什麼要虛報全市空置房的總數呢？為什麼要制定一項選擇對哪些類型的房屋徵稅的稅收提案？
我們的領導層未能解決住房危機，並拒絕允許建造新的住房，不斷否決可以創造數百個可負擔房屋單位的項目。
選民應該拒絕空置稅，並要求真正解決我們住房危機的解決方案。
投票反對提案M。
三藩市公寓協會
反對提案 M 的論據提案M是市議會在住房政策方面的一次軟弱無力、誤導性的嘗試，他們拒絕認真對待我們的住房危機。這個反對住房的市議會正在製造一個根本不存在的問題，以便從三藩市人上搜刮更多的稅收。
提案M：
• 使用捏造、誇大的統計資料，以操弄全市的空置數量
• 目標是小業主和跨代家庭，而不是企業房東
• 由美國民主社會黨的市議員潘正義（Dean Preston） 發起，他阻止了數千套房屋的建設，其中許多是可負擔房屋。他撰寫的這項提案妄顧他人，是為了豁免像他這樣的業主，同時懲罰小業主和跨代家庭
• 鼓勵鄰居向政府報告彼此的行蹤
• 是市府試圖在不增加城市服務的情況下提高更多稅收的代表性提案。
提案M聲稱是針對「故意」不出租單位的大業主。但是，任何擁有3個單位以上的公寓業主都將被徵收懲罰性罰款，如果您的房子因為任何原因每年有183天以上無人居住，如果您住院、出差、和您的伴侶在一起，或者照顧家人，您將被罰款。
提案甚至規定，在根本沒有空置的樓房中，住在一個屋簷下的跨代家庭和親屬，將被罰款。
此外，提案M是一個幌子，假裝做一件事，卻允許市議會在未經選民批准的情況下擴大法律的不同層面。贊成者已經表示，如果法律獲得通過，他們計劃將這項提案擴大到複式公寓和單戶住宅；這項提案不是為了對付企業房東。
我們受夠了市議會的權力掠奪和懲罰三藩市人的圖謀。
如果您想保持對自己房屋的控制，請投票反對提案M。
三藩市公寓協會
反駁反對提案 M 的論據反對者說三藩市沒有空置問題。但他們聲稱提案M會增稅。他們不能兩者兼得：沒有空置意味著沒有稅收。那麼，他們想隱瞞什麼呢？
市預算和立法分析員根據美國人口普查數據進行了一份廣泛報告，記錄了40,000套空置住宅單位。反對者沒有提供任何研究來支持他們的論斷。
溫哥華的類似提案使空置住房減少了10%。在三藩市，這意味著幾乎立即獲得4,500個新住房 – 沒有建築成本，也沒有許可證延遲。
空置的單位絕大多數是位於企業房東擁有的大型建築。他們讓單位空置，等待多年後轉手獲利。他們想保持現狀，使他們能夠這樣做而不承擔任何後果，這並不足為奇。
我們希望沒有人支付這種稅。我們希望每一套空置的單位都被需要住房的人居住。提案M是一個精心起草的公民倡議，確保正在進行維修、改造，或是業主正在接受護理或已經去世的住房單位享有空置稅豁免。為了嚇唬選民，業主的反對聲明忽略了上述和其他豁免，這些豁免可防止對任何合理空置進行徵稅。
提案M是我們的最佳利器來應對三藩市隱藏的住房危機：長期空置。它針對的是囤積住房單位作為投資的大公司業主，而不是普通的業主。加入我們，支持提案M。
三藩市民主黨
社區房屋委員會組織
三藩市教育工作者聯盟
灣區信仰行動
長者和殘障人士行動
可負擔房屋聯盟
社區租客協會
贊成提案 M 的付費論據贊成提案M的付費論據
三藩市民主黨領袖支持投票贊成提案M，這樣我們可以最大限度地利用我們現有的住房庫存。
我們都知道三藩市需要更多的住房。租金不斷上漲造成了大量人口流離失所。雖然們需要建造，但我們也必須對我們已有的住房存量負責。我們需要提案M將提供的約4,500套住房。投片贊成提案M，這樣我們就不會再浪費任何寶貴住房資源。
加州民主黨副主席David Campos
三藩市民主黨主席Honey Mahogany
三藩市民主黨財務主管Party Carolina Morales
三藩市民主黨副主席Peter Gallotta
三藩市民主黨通訊秘書Anabel Ibáñez
三藩市民主黨記錄秘書Janice Li
三藩市民主黨副主席Li Miao Lovett
這項論據的刊登費用的資金真正來源是: Activate Housing。
向委員會提供資金的真正來源的三大貢獻者是: 1. Tenant and Owner Development Corporation and its affiliated entity Yerba Buena Neighborhood Consortium LLC, 2. Dean Preston, 3. Jeff May。
贊成提案M的付費論據
小業主贊同：提案M讓我們所有人都受益！
很多房主已經通過創建姻親單位來和應對住房危機。我們與那些造成住房空置的大公司房東不同。事實上，三藩市的房屋空置主要集中在新建築和大型多單元建築最多的社區，如市中心/金融區、Mission Bay、Misson和South of Market。正因為如此，我們的單戶住宅和小型房產可以從這項稅中豁免。提案 M 是一項旨在成為最大公司的最佳的公平稅收。單戶住宅和復式住宅除外。投票贊成提案M。
Carolyn Ji Jong Goossen
Christin Evans
Jason Prado
Jeff May
Buck Bagot
Jennifer Kroot
Marcus Chan
這項論據的刊登費用的資金真正來源是: Activate Housing。
向委員會提供資金的真正來源的三大貢獻者是: 1. Tenant and Owner Development Corporation and its affiliated entity Yerba Buena Neighborhood Consortium LLC, 2. Dean Preston, 3. Jeff May。
贊成提案M的付費論據
亞裔美國人和太平洋島民領袖表示投票贊成提案M。
三藩市急需更多可負擔住房。我們有40,000套空置住房，這正在推高三藩市的租房和購房成本。通過對三個或更多單元的建築中空置房屋征稅，我們可以提供更多可負擔住房，並降低住房成本，而不需要小業主、納稅人、非營利組織和建築商付出代價。
第一區市議員Connie Chan
第四區市議員Gordon Mar
社區租戶協會
灣區捷運董事會成員Janice Li
市立大學董事會成員Alan Wong
Rudy Corpuz Jr.
三藩市公設辯護律師Mano Raju
三藩市民主黨副主席Li Miao Lovett
這項論據的刊登費用的資金真正來源是: Activate Housing。
向委員會提供資金的真正來源的三大貢獻者是: 1. Tenant and Owner Development Corporation and its affiliated entity Yerba Buena Neighborhood Consortium LLC, 2. Dean Preston, 3. Jeff May。
贊成提案M的付費論據
拉丁裔領袖贊同 – 讓我們為我們的人民創造新機會，讓他們在居住在三藩市並有尊嚴地生活。投票贊成提案M。
很多拉丁裔家庭生活在多代同堂的家庭中。因此，根據美國人口普查局的數據，拉丁裔家庭的平均擁擠程度比全市平均水平高出30%。40,000套住房空置著，對辛勞工作的家庭是不公平的。這項提案將使4,500個單位重返市場，增加我們城市的住房供應。此外，提案M為低收入家庭和老年人提供數百萬資金的補貼，將幫助人們居住在自己的家中，而不是流離失所。投票贊成提案M，這樣我們可以為家庭提供更多住房。
拉丁裔民主俱樂部
灣區信仰行動組織
Calle 24
La Raza 社區資源中心
前第11 區市議員John Avalos
加州共和黨副主席David Campos
三藩市民主黨通訊秘書Anabel Ibáñez
三藩市民主黨財務主管Carolina Morales
這項論據的刊登費用的資金真正來源是: Activate Housing。
向委員會提供資金的真正來源的三大貢獻者是: 1. Tenant and Owner Development Corporation and its affiliated entity Yerba Buena Neighborhood Consortium LLC, 2. Dean Preston, 3. Jeff May。
贊成提案M的付費論據
非裔領袖贊同，投票贊成提案M。停止我們非裔人口的流失。
自1970年以來，三藩市已經失去了一半以上的非裔人口，除非我們採取行動，否則這一趨勢沒有停止的跡象。保持三藩市多元化和留住我們的非裔社區最好的方式是提供更多的可負擔住房。 這個問題不是僅靠提案M就能解決的，但該提案將啟動4,500套空置的住房給人們居住，同時提供數百萬美元給可負擔住房和租賃補貼。投票贊成提案M。
市議會主席Shamann Walton
前第10區市議員Sophie Maxwell
三藩市民主黨主席Honey Mahogany
三藩市民主黨成員Party Gloria Berry
前三藩市市立大學校董William Walker
這項論據的刊登費用的資金真正來源是: Activate Housing。
向委員會提供資金的真正來源的三大貢獻者是: 1. Tenant and Owner Development Corporation and its affiliated entity Yerba Buena Neighborhood Consortium LLC, 2. Dean Preston, 3. Jeff May。
贊成提案M的付費論據
與女性領袖站在一起，投票贊成提案M！
強制驅逐和住房無保障對女性的影響特別大，並加固了現有的性別不平等。根據最近的一份報告，25%的加州女性有“租金負擔沉重”，其將收入的一般以上用於住房費用，而男性只有20%。因此，女性面臨無家可歸的風險也更大。提案M將增加本市的住房供應，並籌集數百萬美元，提供資金來補貼老年人和低收入家庭可負擔住房和租金。充足的住房是女性平等權利的核心組成部分，請投票贊成提案M。
三藩市婦女政治委員會
第1區市議員 Connie Chan
第9區市議員Hillary Ronen
三藩市民主黨主席Honey Mahogany
三藩市民主黨副主席Li Miao Lovett
這項論據的刊登費用的資金真正來源是: Activate Housing。
向委員會提供資金的真正來源的三大貢獻者是: 1. Tenant and Owner Development Corporation and its affiliated entity Yerba Buena Neighborhood Consortium LLC, 2. Dean Preston, 3. Jeff May。
贊成提案M的付費論據
幫助防止LGBTQ無家可歸的問題。投票贊成提案M。
LGBTQ居民比一般人面臨更高流離失所和無家可歸的風險。最近的統計數據表明，三藩市27% 的無家可歸人口是LGBTQ。在無家可歸的青少年中，50%是LGBTQ。我們現在需要解決這個問題，啟動提案M將提供約4,500套住房，這將有助於降低三藩市的租房和購房成本。通過投票贊成提案M，幫助我們緩解LGBTQ無家可歸的問題。
Harvey Milk LGBTQ 民主俱樂部
第8區市議員Rafael Mandelman
前眾議員Tom Ammiano
前參議員Mark Leno
灣區捷運董事會成員Bevan Dufty
加州民主黨副主席David Campos
三藩市民主黨主席Honey Mahogany
三藩市民主黨副主席Peter Gallotta
三藩市民主黨財務主管Carolina Morales
Jackie Fielder, 社區組織者
這項論據的刊登費用的資金真正來源是: Activate Housing。
向委員會提供資金的真正來源的三大貢獻者是: 1. Tenant and Owner Development Corporation and its affiliated entity Yerba Buena Neighborhood Consortium LLC, 2. Dean Preston, 3. Jeff May。
贊成提案M的付費論據
非營利性住房的供應商支持提案M，因為空置稅在溫哥華有效，在三藩市也會有效。
三藩市應該效仿British Columbia 省溫哥華的做法，該市是北美最早實施空置稅的城市之一。 2018年通過的空置稅取得了巨大成功，空置單位總數從4.3%下降到3.1%，同時每年還增加了2,300萬加元的淨收入。此外，溫哥華現在有比征稅前多了1,896個單位可用。
此外，我們需要提案M提供的數百萬美元，用於可負擔住房和租金補貼。這些資金將有助於三藩市工薪階級不被淘汰。投票贊成提案M，這樣我們在三藩市就能取得類似的成功。
社區房屋委員會組織
TODCO 集團副總裁John Elberling
PODER
可負擔房屋聯盟
這項論據的刊登費用的資金真正來源是: Activate Housing。
向委員會提供資金的真正來源的三大貢獻者是: 1. Tenant and Owner Development Corporation and its affiliated entity Yerba Buena Neighborhood Consortium LLC, 2. Dean Preston, 3. Jeff May。
贊成提案M的付費論據
保護我們的租戶。投票贊成提案M。
隨著疫情驅逐禁令的結束，驅逐事件正快速上升。根據三藩市租務委員會的數據，在過去的一年裡，驅逐事件上升了43%，而且沒有減弱的跡象。提案M將提供更多的房屋，還將籌集數百萬美元來資助急需的可負擔房屋，以及老年人和低收入家庭的租金補貼。
另外，租房補貼將使得三藩市市民不會被驅逐。投票贊成提案M。
三藩市租戶聯盟
可負擔房屋聯盟
社區租戶協會
這項論據的刊登費用的資金真正來源是: Activate Housing。
向委員會提供資金的真正來源的三大貢獻者是: 1. Tenant and Owner Development Corporation and its affiliated entity Yerba Buena Neighborhood Consortium LLC, 2. Dean Preston, 3. Jeff May。
贊成提案M的付費論據
與工會一起，投票贊成提案M，幫助保護我們的工薪階層。
無休止上漲正的住房成本正在損害我們的工會會員。如果我們不對推高三藩市生活成本的40,000套空置住房做點什麼，工薪階層將越來越難在這裡生活下去。我們需要在未來十年內增加80,000套住房，我們需要提案M通過啟動空置住房來幫助實現這一目標。
工會工人是使這個偉大城市運轉的人，我們需要他們能夠在這裡生活。提案M將在頭兩年啟用4,500套住房。投票贊成提案M。
三藩市教育工作者聯合會
三藩市勞工理事會國際服務僱員工會1021
ILWU NCDC
這項論據的刊登費用的資金真正來源是: Activate Housing。
向委員會提供資金的真正來源的三大貢獻者是: 1. Tenant and Owner Development Corporation and its affiliated entity Yerba Buena Neighborhood Consortium LLC, 2. Dean Preston, 3. Jeff May。
贊成提案M的付費論據
投票贊成提案M，以便我們能夠幫助解決無家可歸問題。
三藩市有超過40,000套空置的住房，而每天晚上有超過8,000露宿街頭。其中很多的囤積的空置單位是在租金管制的建築中，這使問題變得更加嚴重。如果我們想阻止這場危機，我們需要盡一切努力填補這些房屋，包括對空置房屋征稅。投票贊成提案M，以便我們能解決這一嚴重問題。
無家可歸者聯盟
這項論據的刊登費用的資金真正來源是: Activate Housing。
向委員會提供資金的真正來源的三大貢獻者是: 1. Tenant and Owner Development Corporation and its affiliated entity Yerba Buena Neighborhood Consortium LLC, 2. Dean Preston, 3. Jeff May。
贊成提案M的付費論據結束
反對提案 M 的付費論據反對提案M的付費論據
請投票反對空置住房稅！這個新稅種是由民選官員創建的，他們還投票反對在全市各種空地上建造數百個新住宅！
市議員Preston曾宣稱，三藩市有“4,000套空置住房”。在這一數據中，實際上只有不到10%是業主故意不在市場上出售，他們可能想在將來用來養老，並希望避免與從現有租戶手中收回自己財產有關的昂貴法律糾紛。
這個提案有一些Preston的高談闊論中沒有提到的“陷阱”。例如，完全合法的租戶，如果碰巧是現在業主或過去業主的家庭成員，則不被視為真正的租戶；這些租戶佔用的單位將被征稅。這個稅種在未來可以通過市議會的2/3多數來改變，這意味著我們真的不知道我們要投票的是什麼。
這是Preston 和他的同路人創建“社會住房”的早期步驟。這意味著住宅物業不是由私人擁有，而是由政府或非盈利組織擁有 – 公共住房。空置住房稅違反了州法律，其告訴業主他們必須租給某些人，即使有合法的理由，也不得將他們的私人財產撤出租賃市場。請投反對票！
三藩市小業主協會
這項論據的刊登費用的資金真正來源是: Small Property Owners of San Francisco Institute。
反對提案M的付費論據
投票反對提案M。
民主社會主義市議員Dean Preston想通過“空置稅”將把你的住宅控制權交給市議會，這是前所未有的，該稅務侵犯了隱私、懲罰了那些有基本生活環境和選擇的人們（例如：慢性疾病、與伴侶同住），並暗中取消了關鍵的選民權利。
提案M對增加可用住房毫無幫助，也不會產生罰款來支持可負擔房屋。提案M會傷害小業主、多代家庭和租房者。
如果提案M獲得通過，你家的使用情況可能會通過水電費被跟蹤，鄰居會監視和舉報你。提案M是政客支持的權利掠奪，將允許市議會未經人們投票就擴大法律。如果提案M得到通過，支持該提案的政客將使其影響更加深遠，包括單戶住宅和複式房屋（目前被排除在提案M之外）。
提案M的支持者在兜售虛假消息：
謊言：城市裡有4萬套空置單位。
真相：那是500%的誇張，是8,000套。
謊言：第一年將由4,500套單位上市。真相：4,500完全是一個捏造的數字，而6,400套單位已經上市了。
謊言：提案M將為住房籌集4,500萬美元。
真相：捏造的數字並與此無關，因為三藩市市民已將一筆未開發的10億美元用於可負擔房屋。
我們有資金和資源來確保三藩市市民有住房，但市議會一直在阻止住房項目。問題在於政治意願。提案M不會解決這個問題。
提案M是具誤導性的，基於錯誤的信息，並且暗中使選民的權利受到嚴重損害。是市議會對三藩市市民的權利掠奪。
投票反對提案M。
Marie Hurabiell, SOAR-D1.com
Paulina Fayer, Activ8SF
Brian Quan, 主席, 華裔美國人民主俱樂部
Garrett Tom
這項論據的刊登費用的資金真正來源是: San Francisco Association of Realtors。
反對提案M的付費論據
提案M代表誤導 – 投反對票！
這是在掩人耳目。只是另一個市府官僚主義的開支。
如果這項提案獲得通過，律師們 – 包括我們的市府律師 – 將永遠在法庭上爭論這一提案的合法性和合憲性。
什麼是“空置的”以及什麼是“第二套住房”？
那裝修是“空置”嗎?
如果裝修需要超過一年的時間怎麼辦？等等。
在過去的30年裡，這個同樣的市府一直無法解決困擾我們街道的無家可歸者問題，現在市府又扔給我們另一個虛假的靈丹妙藥 – 提案M。
市府解決社會問題的方法是“再投入更多的錢”。
問題是，這是你的錢!
投票反對提案M!
三藩市納稅人協會
這項論據的刊登費用的資金真正來源是:（San Francisco Taxpayers Association）。
向委員會提供資金的真正來源的三大貢獻者是: 1. Paul Scott, 2. Diane Wilsey, 3. S.F. Board of Realtors。
法律文本Ordinance amending the Business and Tax Regulations Code and Administrative Code to impose an excise tax on owners keeping certain residential units vacant, to fund rental subsidies and the acquisition, rehabilitation, and operation of affordable housing; increasing the City’s appropriations limit by the amount collected under the tax for four years from November 8, 2022; and affirming the Planning Department’s determination under the California Environmental Quality Act.
NOTE: Unchanged Code text and uncodified text are in plain font.
Additions to Codes are in single-underline italics Times New Roman font.
Deletions to Codes are in strikethrough italics Times New Roman font.
Asterisks (* * * *) indicate the omission of unchanged Code subsections or parts of tables.
Be it ordained by the People of the City and County of San Francisco:
Section 1. Pursuant to Articles XIII A and XIII C of the Constitution of the State of California, this ordinance shall be submitted to the qualified electors of the City and County of San Francisco at the November 8, 2022, consolidated general election.
Section 2. The Business and Tax Regulations Code is hereby amended by adding Article 29A, consisting of Sections 2950 through 2963, to read as follows:
ARTICLE 29A: EMPTY HOMES TAX ORDINANCE
SEC. 2950. SHORT TITLE.
This Article 29A shall be known as the “Empty Homes Tax Ordinance,” and the tax it imposes shall be known as the “Empty Homes Tax.”
SEC. 2951. FINDINGS AND PURPOSE.
(a) Residential vacancies are an ongoing concern in San Francisco. According to census data, there were tens of thousands of vacant residential units in San Francisco as of 2019. A report published in January 2022 by the Budget and Legislative Analyst found that the total number of vacant units in San Francisco increased by about 20% between 2015 and 2019, to 40,500 units in 2019.
(b) According to the Budget and Legislative Analyst report, vacant units in 2019 were concentrated in the South of Market area, downtown, and in the Mission District; generally the same areas where new, large-scale housing construction has been concentrated. Such units are disproportionately in multiunit buildings.
(c) The Empty Homes Tax is limited to buildings with more than two residential units because such buildings are more likely to include one or more units held vacant by choice and are more likely to include multiple vacancies.
(d) Prolonged vacancy restricts the supply of available housing units and runs counter to the City’s housing objectives. Prolonged vacancies can also decrease economic activity in neighborhoods and lead to blight.
(e) The Empty Homes Tax is intended to disincentivize prolonged vacancies, thereby increasing the number of housing units available for occupancy, while also raising funds for rent subsidies and affordable housing.
SEC. 2952. DEFINITIONS.
Unless otherwise defined in this Article 29A, the terms used in this Article shall have the meanings given to them in Article 6 of the Business and Tax Regulations Code, as amended from time to time. For purposes of this Article, the following definitions shall apply:
“Affiliate” means a person under common majority ownership or common control, whether that ownership or control is direct or indirect, with any other person, including but not limited to a person that majority owns or controls, or is majority owned or controlled by, any other person.
“Building Permit Application Period” means the period following the date that an application for a building permit for repair, rehabilitation, or construction with respect to a Residential Unit is filed with the City through the date the Department of Building Inspection or its successor agency grants or denies that application, not to exceed one year. Notwithstanding the preceding sentence, if more than one building permit application is filed by or on behalf of one or more persons in the Owner’s Group for the same Residential Unit, the Building Permit Application Period shall mean only the applicable period following the date the first application is filed with the City by or on behalf of anyone in the Owner’s Group.
“Construction Period” means the one-year period following the date that the City issues a building permit for repair, rehabilitation, or construction with respect to a Residential Unit, provided that if the City issues multiple building permits to or for the benefit of one or more persons in the Owner’s Group for the same Residential Unit, the Construction Period shall mean only the one-year period following the issuance of the first building permit to or for the benefit of anyone in the Owner’s Group.
“Disaster Period” means the two-year period following the date that a Residential Unit was severely damaged and made uninhabitable or unusable due to fire, natural disaster, or other catastrophic event.
“Homeowners’ Exemption Period” means the period during which a Residential Unit is the principal place of residence of any owner of that Residential Unit and for which such owner validly has claimed either the homeowners’ property tax exemption under Section 218 of the California Revenue and Taxation Code or the disabled veterans’ exemption under Section 205.5 of that Code, as those sections may be amended from time to time.
“Lease Period” means the period during which any owner of a Residential Unit or any person in the Owner’s Group of that owner leases that Residential Unit to one or more tenants under a bona fide lease intended for occupancy, but not including any lease or rental of that Residential Unit to anyone in the Owner’s Group or to travelers, vacationers, or other transient occupants.
“New Construction Period” means the one-year period following the date that the City issues a certificate of final completion and occupancy with respect to a Residential Unit in a newly erected building or a newly added Residential Unit in an existing building.
“Owner Death Period” means, with respect to a co-owner or decedent’s estate, heirs, or beneficiaries, the period during which a Residential Unit is unoccupied, uninhabited, or unused because of the death of any owner of a Residential Unit who was the sole occupant of that Residential Unit immediately prior to such owner’s death, provided that such period shall not exceed the longer of one year or the period during which the Residential Unit is subject to the authority of a probate court.
“Owner In Care Period” means the period during which a Residential Unit is unoccupied, uninhabited, or unused because all occupants of the Residential Unit who used that Residential Unit as their principal residence are residing in a hospital, long term or supportive care facility, medical care or treatment facility, or other similar facility.
“Owner’s Group” means for each owner of a Residential Unit, with respect to each Residential Unit, the owner, any current or former co-owner, and any Related Person or Affiliate of the owner or any current or former co-owner.
“Related Person” means a spouse, domestic partner, child, parent, or sibling.
“Residential Unit” means a house, an apartment, a mobile home, a group of rooms, or a single room that is designed as separate living quarters, other than units occupied or intended for occupancy primarily by travelers, vacationers, or other transient occupants. Separate living quarters are those in which the occupants live and eat separately from any other persons in the building and which have a kitchen and direct access from the outside of the building or through a common hall. For purposes of this Article 29A, a Residential Unit shall not include a unit in a currently operational nursing home, residential care facility, or other similar facility, or any unit that is fully exempt from property tax under the welfare exemption under Section 214(g) of the California Revenue and Taxation Code, as may be amended from time to time.
“Vacancy Exclusion Period” means the Building Permit Application Period, Construction Period, Disaster Period, Homeowners’ Exemption Period, Lease Period, New Construction Period, Owner Death Period, or Owner In Care Period.
“Vacant” means unoccupied, uninhabited, or unused, for more than 182 days, whether consecutive or nonconsecutive, in a tax year.
SEC. 2953. IMPOSITION OF TAX.
(a) Except as otherwise provided in this Article 29A, for the purposes described in Section 2958, the City imposes an annual Empty Homes Tax on each person that owns a Residential Unit for keeping that Residential Unit Vacant.
(b) The tax on an owner keeping a Residential Unit Vacant for the 2024 tax year shall be as follows:
(1) $2,500 for each Residential Unit with square footage less than 1,000;
(2) $3,500 for each Residential Unit with square footage from 1,000 to 2,000; and
(3) $5,000 for each Residential Unit with square footage greater than 2,000.
(c) The tax on an owner keeping a Residential Unit Vacant for the 2025 tax year, if that owner has not kept that Residential Unit Vacant in the 2024 tax year, shall be as follows:
(1) $2,500 for each Residential Unit with square footage less than 1,000;
(2) $3,500 for each Residential Unit with square footage from 1,000 to 2,000; and
(3) $5,000 for each Residential Unit with square footage greater than 2,000.
(d) The tax on an owner keeping a Residential Unit Vacant for the 2025 tax year, if that owner has kept that Residential Unit Vacant in the 2024 tax year, shall be as follows:
(1) $5,000 for each Residential Unit with square footage less than 1,000;
(2) $7,000 for each Residential Unit with square footage from 1,000 to 2,000; and
(3) $10,000 for each Residential Unit with square footage greater than 2,000.
(e) The tax on an owner keeping a Residential Unit Vacant for the 2026 tax year and subsequent tax years, if that owner has not kept that Residential Unit Vacant in the immediately preceding tax year, shall be as follows:
(1) $2,500 for each Residential Unit with square footage less than 1,000;
(2) $3,500 for each Residential Unit with square footage from 1,000 to 2,000; and
(3) $5,000 for each Residential Unit with square footage greater than 2,000.
(f) The tax on an owner keeping a Residential Unit Vacant for the 2026 tax year and subsequent tax years, if that owner has kept that Residential Unit Vacant in the immediately preceding tax year but has not kept that Residential Unit Vacant in the tax year immediately preceding that tax year, shall be as follows:
(1) $5,000 for each Residential Unit with square footage less than 1,000;
(2) $7,000 for each Residential Unit with square footage from 1,000 to 2,000; and
(3) $10,000 for each Residential Unit with square footage greater than 2,000.
(g) The tax on an owner keeping a Residential Unit Vacant for the 2026 tax year and subsequent tax years, if that owner has kept that Residential Unit Vacant in the immediately preceding tax year and has kept that Residential Unit Vacant in the tax year immediately preceding that tax year, shall be as follows:
(1) $10,000 for each Residential Unit with square footage less than 1,000;
(2) $14,000 for each Residential Unit with square footage from 1,000 to 2,000; and
(3) $20,000 for each Residential Unit with square footage greater than 2,000.
(h) The rates set forth in subsections (c), (d), (e), (f), and (g) of this Section 2953 shall be adjusted annually in accordance with the increase in the Consumer Price Index: All Urban Consumers for the San Francisco/Oakland/San Jose Area for All Items as reported by the United States Bureau of Labor Statistics, or any successor to that index, as of December 31st of the preceding year, beginning with the 2025 tax year.
(i) The Empty Homes Tax shall be payable by the owner or owners of the Residential Unit kept Vacant. Not more than one tax per Residential Unit shall be imposed under this Section 2953 for a tax year by reason of multiple liable owners. If there are multiple liable owners, each owner shall be jointly and severally liable for the tax, which shall be the highest amount of tax payable by any owner for that Residential Unit for that tax year.
(j) A person shall be liable for the Empty Homes Tax only if that person, while owning a Residential Unit, has kept or is deemed to have kept that Residential Unit unoccupied, uninhabited, or unused, for more than 182 days, whether consecutive or nonconsecutive, in a tax year. In determining whether an owner has kept a Residential Unit Vacant during a tax year, days within any Vacancy Exclusion Period shall be disregarded if that Vacancy Exclusion Period applies to that owner for that Residential Unit, as shall days in which the Residential Unit was not owned by the owner, but the owner shall be deemed to have kept the Residential Unit unoccupied, uninhabited, or unused on all other days that such Residential Unit is unoccupied, uninhabited, or unused during the tax year.
(k) The Empty Homes Tax shall take effect on January 1, 2024. The Empty Homes Tax shall expire on December 31, 2053.
SEC. 2954. RETURNS; PRESUMPTION OF VACANCY.
(a) Each person that is required to pay the Empty Homes Tax shall file a return in the form and manner prescribed by the Tax Collector.
(b) Each person that owns a Residential Unit at any time during a tax year and that is not exempt from the Empty Homes Tax with respect to that Residential Unit under any one of subsections (a) through (d) of Section 2955 shall file a return for that tax year in the form and manner prescribed by the Tax Collector. A person that fails to file the return required by this subsection (b) for a Residential Unit shall be presumed to have kept that Residential Unit Vacant for the tax year for which such return is required. The person who fails to file the required return may rebut the presumption by producing satisfactory evidence that such person did not keep the Residential Unit Vacant during the tax year for which the return is required.
SEC. 2955. EXEMPTIONS AND EXCLUSIONS.
(a) For only so long as and to the extent that the City is prohibited from imposing the Empty Homes Tax, any person upon whom the City is prohibited under the Constitution or laws of the State of California or the Constitution or laws of the United States from imposing the Empty Homes Tax shall be exempt from the Empty Homes Tax.
(b) Any organization that is exempt from income taxation under Section 501(c)(3) of the Internal Revenue Code of 1986, as amended, shall be exempt from the Empty Homes Tax.
(c) The City, the State of California, and any county, municipal corporation, district, or other political subdivision of the State shall be exempt from the Empty Homes Tax, except where any constitutional or statutory immunity from taxation is waived or is not applicable.
(d) A person that owns any Residential Unit located in a building with two or fewer Residential Units shall be exempt from the Empty Homes Tax with respect to any Residential Unit located in that building.
(e) For purposes of this Article 29A, the Empty Homes Tax shall not apply with respect to a Residential Unit for any tax year for which any person is liable for the Vacancy Tax imposed under Article 29 of the Business and Tax Regulations Code with respect to that Residential Unit.
SEC. 2956. ADMINISTRATION; PENALTIES.
(a) Except as otherwise provided under this Article 29A, the Empty Homes Tax shall be administered pursuant to Article 6 of the Business and Tax Regulations Code.
(b) Transactions with the principal purpose of avoiding or evading all or a portion of the Empty Homes Tax shall be disregarded for purposes of determining the amount of the Empty Homes Tax and whether the Empty Homes Tax is due. In addition to the Empty Homes Tax due as a result of this subsection (b), any owner liable for any Empty Homes Tax as a result of this subsection (b) shall be liable for a penalty in an amount equal to the Empty Homes Tax due as a result of this subsection (b).
SEC. 2957. DEPOSIT OF PROCEEDS.
(a) All monies collected under the Empty Homes Tax Ordinance shall be deposited to the credit of the Housing Activation Fund (“Fund”) established in Administrative Code Section 10.100-76. The Fund shall be maintained separate and apart from all other City funds and shall be subject to appropriation. Any balance remaining in the Fund at the close of any fiscal year shall be deemed to have been provided for a special purpose within the meaning of Charter Section 9.113(a) and shall be carried forward and accumulated in the Fund for the purposes described in Section 2958.
(b) Commencing with a report filed no later than February 15, 2026, covering the fiscal year ending on June 30, 2025, the Controller shall file annually with the Board of Supervisors, by February 15 of each year, a report containing the amount of monies collected in and expended from the Fund during the prior fiscal year, the status of any project required or authorized to be funded by Section 2958, and such other information as the Controller, in the Controller’s sole discretion, shall deem relevant to the operation of this Article 29A.
SEC. 2958. EXPENDITURE OF PROCEEDS.
Subject to the budgetary and fiscal provisions of the Charter, monies in the Housing Activation Fund shall be appropriated on an annual or supplemental basis and used exclusively for the following purposes:
(a) To the Tax Collector and other City Departments, for administration of the Empty Homes Tax and administration of the Housing Activation Fund.
(b) Refunds of any overpayments of the Empty Homes Tax, including any related penalties, interest, and fees.
(c) All remaining amounts to provide funding, including administrative costs, for Eligible Programs, 50% of which shall be used for the programs described in subsection 2958(c)(1)(A) and 50% of which shall be used for the programs described in subsection 2958(c)(1)(B). The voters intend that these remaining amounts be spent on Eligible Programs at levels in addition to amounts currently spent on such Eligible Programs and that such remaining amounts not be used to supplant existing expenditures.
(1) For purposes of this Section 2958, “Eligible Programs” means:
(A) Rental subsidies for individuals age 60 or older and rental subsidies for households with a household income of not more than 50% of Area Median Income; and
(B) The acquisition and rehabilitation of multi-unit buildings, in which at least one-third of the units are unoccupied, for affordable housing, and the operation of such buildings acquired and/or rehabilitated under this subsection 2958(c)(1)(B). Buildings subject to expenditures under this subsection 2598(c)(1)(B) shall be restricted through a recorded deed restriction or restrictions mandated for the useful life of the building to households with an average household income that does not exceed 80% of Area Median Income.
(2) For purposes of this Section 2958, “Area Median Income” means the median income as published annually by the Mayor’s Office of Housing and Community Development for the City and County of San Francisco, derived in part from the income limits and area median income determined by the United States Department of Housing and Urban Development, or its successor agency, for the San Francisco County metro fair market rent area, adjusted solely for household size, but not for high housing cost area. The Board of Supervisors may modify this definition of Area Median Income solely for purposes of subsection 2958(c)(1)(B) to determine area median income by zip code area.
SEC. 2959. TECHNICAL ASSISTANCE TO THE TAX COLLECTOR.
The Department of Public Works, the Department of Building Inspection, the Rent Board, and the Assessor-Recorder’s Office shall provide technical assistance to the Tax Collector, upon the Tax Collector’s request, to administer the Empty Homes Tax.
SEC. 2960. AUTHORIZATION AND LIMITATION ON ISSUANCE OF BONDS.
The City is hereby authorized to issue from time to time limited tax bonds or other forms of indebtedness to finance the costs of the projects described in Section 2958. The City shall be authorized to pledge revenues generated by the Empty Homes Tax to the repayment of limited tax bonds or other forms of indebtedness authorized under this Section 2960. The Board of Supervisors shall by ordinance or resolution, as applicable, establish the terms of any limited tax bonds or other forms of indebtedness authorized hereby, including but not limited to, the amount of the issue, date, covenants, denominations, interest rate or rates, maturity or maturities, redemption rights, tax status, manner of sale, and such other particulars as are necessary or desirable.
SEC. 2961. AMENDMENT OF ORDINANCE.
The Board of Supervisors may amend or repeal this Article 29A by ordinance by a two-thirds vote and without a vote of the people except as limited by Articles XIII A and XIII C of the California Constitution.
SEC. 2962. SEVERABILITY.
(a) Except as provided in Section 2962(b), if any section, subsection, sentence, clause, phrase, or word of this Article 29A, or any application thereof to any person or circumstance, is held to be invalid or unconstitutional by a decision of a court of competent jurisdiction, such decision shall not affect the validity of the remaining portions or applications of this Article. The People of the City and County of San Francisco hereby declare that, except as provided in Section 2962(b), they would have adopted this Article 29A and each and every section, subsection, sentence, clause, phrase, and word not declared invalid or unconstitutional without regard to whether any other portion of this Article or application thereof would be subsequently declared invalid or unconstitutional.
(b) If the imposition of the Empty Homes Tax in Section 2953 is held in its entirety to be facially invalid or unconstitutional in a final court determination, the remainder of this Article 29A shall be void and of no force and effect, and the City Attorney shall cause it to be removed from the Business and Tax Regulations Code.
SEC. 2963. SAVINGS CLAUSE.
No section, clause, part, or provision of this Article 29A shall be construed as requiring the payment of any tax that would be in violation of the Constitution or laws of the United States or of the Constitution or laws of the State of California.
Section 3. Chapter 10 of the Administrative Code is hereby amended by adding Section 10.100-76 to Article XIII, to read as follows:
SEC. 10.100-76. HOUSING ACTIVATION FUND.
(a) Establishment of Fund. The Housing Activation Fund (“Fund”) is established as a category four fund as defined in Section 10.100-1 of the Administrative Code, and shall receive all taxes, penalties, interest, and fees collected from the Empty Homes Tax imposed under Article 29A of the Business and Tax Regulations Code.
(b) Use of Fund. Subject to the budgetary and fiscal provisions of the Charter, monies in the Fund shall be used exclusively for the purposes described in Section 2958 of Article 29A of the Business and Tax Regulations Code.
(c) Administration of Fund. As stated in Section 2957(b) of Article 29A of the Business and Tax Regulations Code, commencing with a report filed no later than February 15, 2026, covering the fiscal year ending June 30, 2025, the Controller shall file annually with the Board of Supervisors, by February 15 of each year, a report containing the amount of monies collected in and expended from the Fund during the prior fiscal year, the status of any project required or authorized to be funded by Section 2958, and such other information as the Controller, in the Controller’s sole discretion, deems relevant to the operation of Article 29A.
Section 4. Appropriations Limit Increase. Pursuant to California Constitution Article XIII B and applicable laws, for four years from November 8, 2022, the appropriations limit for the City shall be increased by the aggregate sum collected by the levy of the tax imposed under this ordinance.
Section 5. No Conflict with Federal or State Law. Nothing in this measure shall be interpreted or applied so as to create any requirement, power, or duty in conflict with any federal or state law.
Section 6. Effective Date. The effective date of this ordinance shall be ten days after the date the official vote count is declared by the Board of Supervisors.