PSAR endorses the 'No on Measure A'” Campaign in the City of San Diego.

PSAR announces that the following candidates have earned its endorsement for the June 2nd primary elections. At PSAR, our mission is to champion homeownership and protect private property rights across our communities, and the actions of our local governments have an undeniable impact on both. When asked to consider candidates for endorsement, our association conducts a thorough, non-partisan evaluation to identify the candidates who can best fight for our industry.

These endorsements are focused on the issues that impact our industry. We believe these individuals are the best equipped to further the causes that keep our market strong and protect the clients we serve.

San Diego City Council is moving rapidly to place a punitive tax on"non-primary residential units left vacant for more than 182 days" on the June 2026 ballot. While the news often portrays this as a "second home tax" targeting wealthy speculators, the reality buried in the ordinance is far more alarming: this is a universal audit mandate that affects EVERY homeowner in San Diego.

The "Guilty Until Proven Innocent" Reality

The language of the ordinance applies to all residential family dwellings—including condominiums, townhomes, and duplexes. Because the City must identify which homes are "vacant" for more than 183 days, the administrative burden falls on every homeowner to prove they don’t owe the tax. 

Under this "guilty until proven innocent" framework:

• Annual Substantiation: You are required to proactively prove to the City Treasurer every year that your home was occupied.
• Government Surveillance: The City Treasurer is granted the power to inspect your private records at "all reasonable times" and apply "auditing procedures" to verify your residency.
• 10-Year Record Keeping: You are legally mandated to retain all records necessary to prove your residency for a full decade.
• Rebuttable Presumption: If the City decides to assess a tax against you, its estimate is legally presumed to be correct. The burden is entirely on you, the homeowner, to prove them wrong.

What It Will Cost You

This isn't just a fee; it is a massive financial penalty designed to increase every year.

• The Price Tag: $8,000 in 2027, rising to $10,000 per year in 2028.
• Automatic Inflation: Starting in 2029, the tax will increase automatically every year based on the Consumer Price Index.
• The Delinquency Trap: If you fail to prove your exemption by April 1st, you are automatically delinquent, triggering an immediate 10% penalty on top of the tax.

Who Gets Hurt?

The current draft lacks critical common-sense exemptions, putting families in impossible situations:

• Sellers in Escrow: There is no exemption for a home that is vacant simply because it is on the market or in the process of being sold.
• Military Families: Service members deployed overseas must navigate complex annual paperwork to prove a "Qualifying Military Service Period" or face the tax.
• The Elderly & Ill: Residents who must temporarily relocate for long-term medical care or rehabilitation must file "Owner in Care" documentation to avoid being taxed for being sick. Imagine being on your deathbed, considering filing complicated city bureaucratic paperwork.
• Criminal Charges: Willfully failing to remit the tax or refusing to allow an audit is a misdemeanor, punishable by fines and up to six months in jail.

A Pattern of "Bait and Switch"

We’ve seen this before. When the City asked for the "trash fee" (Measure B), voters were promised one thing. Today, the reality is far different, with fees already significantly higher than what the ballot initiative originally stated.

This ordinance explicitly allows the City to deposit these funds into the General Fund for "general municipal services". It is a revenue grab that creates a permanent audit department to monitor where you sleep.

1. Call or email your city council member using the contact information below. Express your opposition to this ordinance, and if possible, why.
2. Click on the following link and scroll to item S501 S501: Consideration of an Empty Homes Tax Ballot Measure Proposal by Councilmember Sean Elo-Rivera. (Added 2/26/26), Click on

   Click Here to Submit a Comment

   1. Press the radio button next to: "City Council Comment "
   2. For Agenda Item Number (for Agenda items that are preceded by an S, please drop the S and simply insert the three-digit number in the field below) type 501
3. Attend the meeting live at the City Administration Building, 202 C Street, San Diego, CA 92101. The meeting starts at 10:00 AM and continues at 2:00 PM. It is likely, although not certain, that this item will be heard in the afternoon.

San Diego County staff recommends home energy audits during the home sales process.

This strategy is part of a  "Draft Playbook"  released by County staff.  The Playbook is described as a "menu of actions" that is intended as a resource for local governments who seek to take action on decarbonization.

PSAR opposes point-of-sale mandates.  Point of Sale mandates hurt buyers and sellers. They make homes more expensive to buy and since they target such a small number of homes, they do very little to address carbon reduction.

The County is accepting feedback on the Draft Playbook until Thursday, February 2.  Please leave a comment now explaining why point-of-sale or "time-of-sale" mandates are a bad idea.  It is most important to demonstrate how these mandates will impact your clients. 

To add a comment, click on the box below to open the County document, scroll to the section of the document you would like to comment on, and click the section.  A popup window will appear to allow you to leave a comment. 

You will find that point-o-sale mandates are described in the "Requirement" section of items 4.4.1 and item 5.5.1. Time-of-sale is also referred to in section 5.5.4.2.  Click on each of those sections and leave a comment.

For a list of reasons why point-of-sale mandates are a bad idea, you are welcome to refer to the letter from PSAR President Jason Lopez to the County, CLICK HERE to see the letter. You are encouraged to share those ideas in your comments. 

For questions or concerns, please email gad@psar.org.