Update: June 2026
June 2026 Election Update: As of the latest election results, San Diego’s Measure A (the Non-Primary Homes Tax) appears headed for defeat, with approximately 58% of voters opposing the measure and 42% supporting it. Measure A would have imposed an annual tax on certain residential properties that were not used as a primary residence and remained vacant for more than 182 days per year. While ballots continue to be counted and results remain unofficial until certified, the measure is currently not expected to take effect. We will continue to monitor developments and update this article as additional information becomes available. Last updated: June 3, 2026.
San Diego voters will decide on Measure A in the June 2026 election – a proposed “Vacant Homes” or “Non-Primary Homes” tax targeting residential properties that are not used as a primary residence for much of the year.
For homeowners in coastal San Diego communities, especially those who own second homes or operate short-term rentals, Measure A has raised important questions about occupancy requirements, vacation rental usage, and potential tax exposure.
Here’s what San Diego property owners should know.
What Is Measure A in San Diego?
Measure A is a proposed City of San Diego tax on residential properties that are considered “non-primary homes” and remain unused for more than 182 days per calendar year.
If approved by voters, the measure would:
- Apply beginning January 1, 2027
- Impose an $8,000 annual tax initially
- Increase to $10,000 annually beginning in 2028
- Potentially apply higher rates to some corporate-owned residential properties
According to publicly available ballot information, the stated goal of Measure A is to:
- Encourage housing utilization
- Reduce long-term vacancies
- Generate funding for housing and city programs
The measure is similar to vacancy taxes previously proposed or enacted in cities like Vancouver, Oakland, and San Francisco.
Could San Diego Vacation Rentals Be Affected?
Possibly – but the answer depends on how the property is used and how the final measure is interpreted and enforced.
Professionally operated vacation rentals that are consistently occupied by paying guests throughout the year may not meet the definition of a “vacant” property. However, second homes or lightly used vacation properties with extended periods of non-use could face greater scrutiny if Measure A passes.
For short-term rental owners, occupancy documentation may become increasingly important.
This includes:
- Reservation history
- Guest occupancy records
- Tax filings
- Property management records
- Utility usage or other evidence of active use
While the measure is not specifically targeted at short-term rentals, many San Diego vacation rental owners are monitoring it closely because it directly relates to property utilization.
Why Measure A Matters for Coastal Property Owners
Coastal San Diego neighborhoods have a high concentration of:
- Second homes
- Seasonal residences
- Investment properties
- Vacation rentals
Areas like:
- Mission Beach
- Pacific Beach
- La Jolla
- Ocean Beach
- Point Loma
- Del Mar
- Coastal North County San Diego
could see heightened attention if the measure passes.
For owners who only use their property occasionally, the proposal could create financial pressure to:
- Increase annual occupancy
- Rent the property more consistently
- Transition into professionally managed short-term rentals
- Explore long-term leasing options
For active vacation rentals, maintaining strong occupancy could become even more important from both a revenue and compliance perspective.
What Vacation Rental Owners Should Do Now
At this stage, Measure A remains a proposed ballot initiative. However, homeowners should begin evaluating how their property usage aligns with the proposal.
Recommended steps include:
- Reviewing annual occupancy levels
- Keeping accurate reservation records
- Understanding San Diego short-term rental regulations
- Monitoring updates from the City of San Diego
- Consulting with a CPA or real estate attorney regarding potential tax implications
For professionally managed vacation rentals, operational documentation and consistent occupancy may become increasingly valuable if vacancy-related regulations continue evolving in California.
The Bigger Trend Behind Measure A
Measure A reflects a broader trend across California cities: increasing focus on housing inventory, vacant properties, and second-home ownership.
At the same time, demand for well-managed vacation rentals in coastal San Diego remains strong. Travelers continue seeking professionally maintained homes near beaches, restaurants, and walkable coastal neighborhoods.
For property owners, this creates an increasingly important balance between:
- Regulatory compliance
- Occupancy performance
- Revenue optimization
- Long-term asset protection
As regulations evolve, experienced local vacation rental management becomes more important – not only for guest experience and revenue, but also for staying informed about changing city policies that may impact second homes and short-term rentals.
Final Thoughts
Measure A has the potential to impact second-home owners, seasonal residents, and some vacation rental properties throughout San Diego.
While many details will likely continue evolving, one thing is clear: property utilization and occupancy are becoming increasingly important topics in California housing policy.
For homeowners operating vacation rentals in San Diego, maintaining strong occupancy, professional management practices, and accurate documentation will continue to be critical as the regulatory landscape changes.
