San Diego’s “Empty Second Home & Vacation Rental Tax” Just Hit a Wall — Here’s What It Means for STR Owners On January 28, 2026, San Diego’s City Council Rules Committee voted 3–2 to reject a proposal that would have imposed a major new annual tax on certain short-term rentals (STRs) and largely empty second homes—a measure supporters framed as a housing-supply tool and opponents described as an economic gut...