Skip to content


News Posted on August 11, 2017

Professor Shanske Comments on Vacancy Tax for San Francisco Chronicle

Professor Darien Shanske commented for the San Francisco Chronicle on the potential for the City of San Francisco to pass a vacancy tax that would discourage property owners from allowing buildings to remain vacant for long periods of time.

Professor Shanske explained that if San Francisco decided to impose such a tax, the city could minimize the risk of a legal challenge if it were structured as a parcel tax and won voter approval. Otherwise, it could potentially conflict with California’s Proposition 13, which caps property taxes at 1 percent of assessed value.

Darien Shanske is a Professor of Law at UC Davis. His academic interests include taxation, particularly state and local taxation, local government law, public finance, and political theory, particularly jurisprudence.