San Francisco Proposition J: Removal of Foreclosure Exemption for Real Property Transfer Tax
On the November 3, 2026 ballot. Ask the guide what a yes vote and a no vote would each do, in the official wording.
The question on the ballot
Shall the City permanently apply a transfer tax of between 0.5% and 6% of a property's fair market value, on the transfer of properties such as commercial, industrial, and large residential properties, that are transferred to a lender because of foreclosure or to avoid foreclosure, for estimated annual revenue of $100 million to $150 million?
Where, when and how to vote
The guide doesn't answer these. The current, official answers are with California Secretary of State.
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