Supporters and opponents of a June ballot measure in San Diego would heavily tax unoccupied second homes in the city. The proposed empty homes tax, known as Measure A, would require an initial annual levy of $8,000 and rise to $10,000 in subsequent years for thousands of second homes that have been identified as unoccupied for over 182 days out of the year. If approved by voters, the tax would become effective in 2027. Proponents argue that the tax discourages corporations, out-of-state investors, and absentee owners from keeping homes vacant during a housing shortage and encourages vacant homes to be used as homes again. The opposition argues that any new revenue generated will not necessarily go towards a housing fund and that the measure does not require any new housing to be built.