Vacancy Exclusion Periods

VACANCY EXCLUSION PERIODS OVERVIEW

There are nine Vacancy Exclusion Periods that do not count towards the Empty Homes Tax 182-day vacancy threshold:  

1. Building Permit Application Period
2. Rehabilitation Period
3. Disaster Period
4. Owner Death Period
5. Owner In Care Period
6. Homeowners’ Exemption Period
7. Lease Period
8. Environmental Remediation Period
9. Owner Impairment Period

Each of these periods is described in detail below.

1. BUILDING PERMIT APPLICATION PERIOD

The period following the date that a building permit application for repair, rehabilitation, or construction of a residential unit is filed with the City through the date the Planning Department or its successor agency grants or denies that application, not to exceed one year.

If more than one building permit application is filed for the same residential unit, the Building Permit Application Period includes only the period following the date the first application is filed with the City.

If an owner also qualifies for the Disaster Period, the Building Permit Application Period may be extended beyond one year if the owner makes a good faith effort, as determined by the building official, to obtain a building permit.

Building Permit Application Period Claim Instructions & Attachment

2. REHABILITATION PERIOD

The two-year period following the date that the City issues a building permit for repair, or rehabilitation, of a residential unit. If the City issues multiple building permits for the same residential unit, the Rehabilitation Period includes only the two-year period after the first building permit is issued.

Rehabilitation Period Claim Instructions & Attachment

3. DISASTER PERIOD

The two-year period following the date that a residential unit was made uninhabitable or unusable due to fire, natural disaster, or other catastrophic event, except where a negligent, reckless or willful act or omission by the owner or agent of the owner contributed to or caused the residential unit to become uninhabitable or unusable.

Disaster Period Claim Instructions & Attachment

4. OWNER DEATH PERIOD

The period during which a residential unit is unoccupied, uninhabited, or unused because of the death of any owner who was the sole occupant of the unit immediately prior to that owner’s death. This period shall not exceed the longer of two years or the period during which the unit is under the authority of a probate court.

Owner Death Period Claim Instructions & Attachment

5. HOMEOWNERS’ EXEMPTION PERIOD

The period during which a residential unit is the principal place of residence of any owner, and for which that owner has made a valid claim for either the homeowners’ tax exemption or the disabled veterans’ exemption (California Revenue and Taxation Code Sections 218 and 205.5, respectively).

Homeowners' Exemption Period Claim Instructions & Attachment

6. OWNER IN CARE PERIOD

The period during which a residential unit is unoccupied, uninhabited, or unused because the occupant who used that residential unit as their principal residence is residing in a hospital, long-term or supportive care facility, medical care or treatment facility, or other similar facility.

Owner In Care Period Claim Instructions & Attachment

7. LEASE PERIOD

The period during which a residential unit is leased to one or more tenants under a bona fide lease intended for occupancy, but not including any lease or rental of the unit anyone affiliated or related to a current of former owner or co-owner, or to travelers, vacationers, or other transient occupants.

Lease Period Claim Instructions & Attachment

8. Environmental Remediation Period

The period during which a Residential Unit is unoccupied, uninhabited, or unused because an environmental health authority has determined that environmental remediation or hazardous materials cleanup is required for the Residential Unit(s) to be suitable for residential use. This period shall begin on the date when the environmental health authority issues a determination requiring environmental remediation of the unit(s) for habitation and run until the environmental health authority has determined that the Residential Unit(s) are suitable for residential use. An environmental health authority includes but is not limited to the California Department of Toxic Substances Control (DTSC), Alameda County Environmental Health Department (ACEHD), a Regional Water Quality Board, or other local environmental health authority.

Environmental Remediation Period Claim Instructions & Attachment

Owner Impairment Period

The period during which a Residential Unit is unoccupied, uninhabited, or unused because the owner of a Residential Unit was impacted by a sudden physical infirmity, a significant medical event, or similar catastrophe, that contributed to or caused the Residential Unit to become unoccupiable, uninhabitable, or unusable. The Owner Impairment Period shall not exceed one year.

Owner Impairment Period Claim Instructions and Attachment

HOW TO MAKE A VACANCY EXCLUSION PERIOD CLAIM

To make a Vacancy Period Exclusion claim, owners must submit the following:

1. Empty Homes Tax Vacancy Exclusion Period Claim Form
2. Claim attachment(s) for each Vacancy Exclusion Period being claimed, and sufficient documentation to prove the unit qualifies. Examples of supporting documentation for each type of Vacancy Exclusion Period are included in the claim attachments.

The forms must be completed and sent with supporting documentation to emptyhomes@berkeleyca.gov.