San Diego Rental Unit Business Tax Accounts

The Rental Unit Business Tax Accounts dataset is maintained by the City of San Diego to track residential rental activity for tax purposes. It includes over 318,000 accounts spanning various types of rental properties, from mobile homes to multifamily complexes, and reflects the scope of the city’s long-term rental market.

Each entry includes an account start year, along with location data such as ZIP code, city name, and street address. While many accounts were created in 2011—suggesting a policy or enforcement change—ongoing registration trends show that rental activity continues to grow steadily, especially in the years following the pandemic.

Geographically, the data reveals hotspots in ZIP codes like 92126, 92128, and 92130, as well as clusters of high-density rental buildings downtown and near the coast. These trends are useful for urban planners, housing researchers, and tax officials aiming to understand where rental housing is most prevalent, and how it interacts with zoning, development, and affordability issues in San Diego.

Statistics

This dataset includes records for over 318,000 residential rental unit tax accounts across the City of San Diego. It represents landlords and property managers who lease out residential dwellings—from single-family homes to large apartment buildings—under the city’s Rental Unit Business Tax program. The data captures registration trends, neighborhood hotspots, and property-level concentrations.

Registration Timeline

Nearly half of all accounts were registered in 2011, likely due to a regulatory change or mass onboarding event. Since then, annual registration has been consistent, with around 10,000–20,000 new accounts created per year. Recent years (2021–2023) show a rebound following the COVID-era dip in 2020.

Geographic Distribution

Over 92% of accounts are within the City of San Diego. The most saturated ZIP codes include 92126, 92128, and 92130, each with roughly 15,000–18,000 accounts. Other high-density areas include 92117, 92129, and 92037 (La Jolla), showing where rental housing is heavily concentrated.

Street-Level Insights

Certain large buildings or complexes account for dozens or even hundreds of accounts. For example, 207 Fifth Ave has over 300 tax accounts, while several addresses in downtown San Diego and along Pacific Hwy show clusters of 150–250 accounts each. These likely reflect multi-unit developments or high-turnover rental properties.

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Dataset

Explore San Diego's residential rental market through a dataset of over 318,000 rental unit business tax accounts. These accounts represent landlords and property managers operating across single-family homes, apartment buildings, and other rental properties within the city. Each record contains details such as account start year, ZIP code, city, and street address, providing a broad view of San Diego’s long-term rental housing landscape.

Dataset Information