The links below represent some of the sources of research used to help craft the Empty Home Tax for the city of Santa Cruz community driven ballot measure. Although these helped inform the language, the proposed Empty Home Tax is crafted to reflect the existing conditions on the ground in the city of Santa Cruz. The local measure also directly addresses some of the administrative challenges other jurisdictions have encountered.

• City of Vancouver Vacancy Tax
• State of Maine bill to impose vacancy impact fee
• City of Oakland Vacancy Tax
• Article on Affordable Housing in Santa Cruz
• City of Santa Cruz US Census Report
• Santa Cruz County  Affordable Housing Need Report
• Washington, D.C. Vacancy Tax
• Taxing Vacant Property in Auckland, NZ White Paper
• Empty Home Tax in the UK
• Empty homes: mapping the extent and value of low-use domestic property in England and Wales
• The effects of British Columbia’s Vacancy Tax and Foreign-Buyer Tax Act on the Supply of New Residential Housing in Vancouver 
• No Place Like Home – Academic study of affordable housing crisis in Santa Cruz