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Judge strikes down San Francisco’s vacant home tax

A tax on thousands of vacant apartment units in San Francisco, approved by the city’s voters two years ago to make more housing available to would-be tenants, has been struck down by a judge. Approved by 54% of the voters in November 2022, the measure was scheduled to take effect next April. It would levy taxes on owners of buildings that were vacant 182 or more days in a tax year.

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