San Diego voters will decide the fate of Measure A in the June 2026 ballot — a proposal to tax second homes left vacant in the city, as the city struggles with a structural budget deficit of up to 120 million USD. The dual purpose of this ordinance is to increase budget revenue while pressuring homeowners to rent out or sell their properties rather than leave them vacant to avoid taxes.
However, the opposition is not staying silent. Shane Harris, spokesman for the No on Measure A campaign, argues that the ordinance grants the city the authority to determine who must pay the penalty, then shifts the burden of proof to homeowners. According to the content of Measure A, those subject to the tax are homeowners without a homeowner's exemption on file at the county assessor's office, and who also do not file a vacation rental exemption under business tax regulations for rental units — according to reporting by inewsource.
The city determines who must pay the penalty, then forces homeowners to prove themselves innocent — that is the core argument of those opposing Measure A.
Analysis
Measure A raises a question more important than the tax amount itself: who has the authority to define a vacant home, and who bears the responsibility of proving otherwise?
The legal framework of this ordinance relies on the county's existing tax exemption data — an indirect approach rather than actual inspection. This creates a real risk: legitimate homeowners who forget to file for exemption could be classified as taxpayers and must prove their innocence themselves — a mechanism that opponents call guilty until proven innocent.
On a broader scale, San Diego is not the first city to take this path. Vancouver, Canada imposed a vacant home tax starting in 2017, and according to the Vancouver city report, the number of vacant homes decreased significantly in the early years — but the impact on long-term rental prices remains contested among independent researchers.
The city is caught between two pressures: a 120 million USD budget deficit that needs to be filled, and real estate voters who are sensitive to any new regulations. The June 2026 result will show whether San Diego has the political will to truly crack down on the vacant home market — or whether Measure A is merely a symbolic gesture during election season.
Diaspora Impact
Two groups within the Vietnamese-origin community in Southern California need to pay attention to Measure A.
First, Vietnamese real estate investors in San Diego — particularly in areas like Linda Vista, Mira Mesa, and City Heights, where there are significant Vietnamese residents — could be directly affected if they own a second home that is not rented out and have not filed sufficient exemption documents. If Measure A passes, they will need to proactively file exemptions by the deadline or face new taxes from the city.
Second, first-generation elderly refugees whose children have property in their names or who own second homes to support their families could fall subject to the tax if their administrative paperwork is incomplete — a real risk for those unfamiliar with local property tax procedures.