Learn About Berkeley · Tax Measures

Measure M · 2022

An empty-homes tax on long-vacant residential units.

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Type
General tax (vacancy)
Passed
2022
Vote threshold
Majority
Approval
64.9%
Status
Levied; contested

What it taxes

$3,000 to $12,000 per year on residential units vacant more than 182 days. Effective January 1, 2024; sunsets December 31, 2034.

What it funds

General Fund / housing.

Legally uncertain — San Francisco’s comparable empty-homes tax was struck down by a trial court in October 2024 and the City’s appeal is pending. Berkeley sent its first bills in September 2025 (for 2024 vacancies); as of April 2026 about $1.5M was unpaid by owners waiting on the appeal. Sunsets December 31, 2034. Not to be confused with the 2012 Measure M (streets/watershed bond).

The election that passed it

Berkeley voters approved Measure M in November 2022. The official record:

See the election result →