City Hall
1 Dr. Carlton B. Goodlett
Place
San Francisco, CA 94102-
4689
City and County of San Francisco
Legislation Details
File #:
Version:
1
241172
Name:
Business and Tax Regulations Code - Commercial
Vacancy Tax Exemption
Status:
Type:
Ordinance
Passed
File created:
In control:
12/3/2024
Clerk of the Board
On agenda:
Final action:
2/14/2025
Enactment date:
2/14/2025
015-25
Enactment #:
Title:
Ordinance amending the Business and Tax Regulations Code to exempt from the commercial
vacancy tax beginning on January 1, 2025, any taxable commercial space located in a named
neighborhood commercial district or named neighborhood commercial transit district in which a City
public infrastructure or construction project has a construction duration of more than 180 days in a
calendar year, and from January 1, 2022, through December 31, 2024, any taxable commercial space
located in the Taraval Street Neighborhood Commercial District or the Inner Taraval Street
Neighborhood Commercial District.
Sponsors:
Connie Chan, Joel Engardio, Myrna Melgar
Attachments:
1. Leg Ver1, 2. Leg Dig Ver1, 3. Referral FYI 120924, 4. Cmte Pkt 012925, 5. TTX Presentation
012925, 6. Board Pkt 020425, 7. Board Pkt 021125, 8. Leg Final
Action By
Date
Action
Result
Ver.
ASSIGNED UNDER 30 DAY RULE
President
12/3/2024
1
REFERRED TO DEPARTMENT
Clerk of the Board
12/9/2024
1
RECOMMENDED
Budget and Finance Committee
1/29/2025
1
Pass
PASSED ON FIRST READING
Board of Supervisors
2/4/2025
1
Pass
FINALLY PASSED
Board of Supervisors
2/11/2025
1
Pass
APPROVED
Mayor
2/14/2025
1