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.