Oakland’s Vacant Property Tax (Measure W): What Counts as “Vacant,” Who Pays, and Who’s Exempt

In 2018, Oakland voters approved Measure W, a yearly tax on parcels that sit unused. It’s designed to discourage chronic vacancy and fund homeless services, blight cleanup, and illegal dumping enforcement.

The upside? While the tax sounds intimidating, many owners qualify for exemptions and often don’t owe the tax once everything is reviewed.

Note: This tax is separate from Oakland’s vacant building registration program. For that guide, click here.

Let’s break it down:

What Counts as a “Vacant” Property?

A parcel is considered vacant if it has been in use fewer than 50 days in a calendar year. It does not matter whether the property is residential, commercial, industrial or undeveloped - if it was used for less than 50 days, it may be taxed.

There are two different potential tax amounts: $6,000 per parcel for undeveloped lots and most standalone residential and commercial buildings, or $3,000 per parcel for condos, duplexes, townhomes, and ground-floor commercial units.

The Exception List Is (Surprisingly) Long

Owners may be exempt if they qualify under any of the following:

• Financial Hardship

  • This includes very-low-income owners, owners with medical hardship, owners experiencing prolonged unemployment, and/or owners in bankruptcy

• Demonstrable Hardship

  • Including court orders limiting use, military deployment of 60+ days, recent inheritance, and/or death impacting management

• Exceptional Circumstances

  • Including natural disaster, unsafe/uninhabitable building, and/or parcel used as open space by another occupied property

• Construction or Development Activity

  • Including active building permits, a substantially complete planning application (note this can defer enforcement for up to 2 years)

• Other Exemptions

  • Including owners that are low-income seniors, disabled or nonprofits

Note: these exemptions are not automatic - owners must apply, BUT exemption approvals may last up to 5 years.

If You Receive a Notice of Vacancy

If you receive a notice, you have 20 days to respond. You can petition the determination and submit evidence of occupancy (if the parcel isn’t actually vacant), apply for an exemption and provide documentation for hardship categories. Refer to the petition portal here.

Vacancy taxes often come down to documentation. Now that Property Atlas is live in Oakland, we can help you keep track of all your compliance needs in a single view. Our compliance tracker can ensure you have a shared space to save any tenancy information, copies of your petitions, or evidence to support your claim that the property is not vacant.

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