Voters in San Francisco last week approved Proposition D, a ballot question that will punish commercial property owners with an additional tax for property left vacant for more than 6 months. The new tax measure, which required a two-thirds vote to be enacted was supported by over 69% of the voters in the City by the Bay with many provisional ballots (those where the voter’s legality must still be verified) still to be counted. With the measure passing, beginning on January 1, 2021, a tax of $250 per linear foot of a building’s frontage will be levied against a vacant commercial property, but that tax will double to $500 per linear foot for vacancies in two consecutive years and will double again to $1,000 per foot for a third (and subsequent) consecutive year vacant. There are few exceptions, but notably no exceptions in the event of a recession, nor does the law include any appeals process to provide landlords with any relief should they be unfairly taxed or experiencing some additional hardships. The San Francisco Board of Supervisors back in November of last year voted unanimously to put the measure on the March 3 ballot.