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Oakland also has a vacancy tax (2018 Measure W, https://www.oaklandca.gov/topics/vacantpropertytax), but it is limited to $6k per year per property, whereas San Francsico’s 2022 Proposition M increases to $20k per unit, which the plaintiffs argue is so burdensome that is not simply a revenue-raising tax but it compels the owners into business against their will (https://www.courthousenews.com/wp-content/uploads/2023/02/sm...).

Perhaps the homestead exemption, which lowers taxes on the house you actually live in versus additional houses you have, is a precedent?