How Many Second Homes Are In Your Neighborhood?

Will Huntsberry, the Voice of San Diego

January 28, 2026

The conversation around San Diego’s vacation rental homes has been loud and heated for years. Meanwhile, an equally large part of the housing stock has received much less attention: empty second homes.

These are homes like the 13,000-square-foot Sand Castle in La Jolla, which listed for $108 million in 2024. They are not a primary residence. They are, in many cases, the vacation homes of the very-wealthy and they spend much of their time sitting empty.

There are at least 4,996 of these homes in San Diego, which is nearly the same as the number of short-term vacation rentals (5,648) on the market. They each account for roughly one percent of the city’s housing stock.

The list of vacation homes, created by Councilmember Sean Elo-Rivera’s office, is based on residences which claimed exemption from the rental unit business tax.

The Sand Castle itself — which sits atop the cliffs and has its own private beach — may be a rarity, but La Jolla’s part in the story of homes without a full-time resident is not.

La Jolla’s ZIP code alone has 852 vacation homes. That’s far more than almost anywhere else. Except for the downtown area, which includes Little Italy, East Village and the Gaslamp, no other neighborhoods even come close.

The empty homes create a “visceral response” for Elo-Rivera, he told me.

He spoke of a time several years ago, when many people were living in tents on the street in East Village, while high rise condos were being built right next door.

“To see buildings go up — and so many of those units seemed to not be lived in — while people are sleeping outside on the street. Emotionally that bothers me. It’s not right,” he said.

On Wednesday, Elo-Rivera will pitch a ballot measure to the City Council Rules Committee that would tax these homes (as well as short-term vacation rentals) $8,000 each per year. Berkeley has a similar law.

This would bring in revenue for the city, of course. But a big part of Elo-Rivera’s pitch is that it will also lead people to put their homes back on the market for San Diegans to rent full-time.

“If you look at the number of homes currently sitting empty downtown and think about those being homes for young professionals and families instead, it is very obvious that downtown would be in a better place,” Elo-Rivera said.

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