A Proposal to Tax Vacant Homes and Cap Airbnb in Jalisco

ByMexico Solidarity

This article originally appeared in the June 26, 2026 edition of El Economista.

As part of her proposals to curb real estate speculation and gentrification in Jalisco, [socialist] Representative Mariana Casillas Guerrero (Futuro Party) has introduced two reform initiatives to tax vacant homes and limit the use of properties on platforms like Airbnb.

According to the legislator, the region’s governments have boosted real estate investment, directly impacting the population’s quality of life. This has resulted in 450,000 vacant homes across the state, while in Guadalajara there are 95,000 families searching for affordable housing.

“The Citizen Movement has governed Guadalajara as if it were a brand. They’ve turned the territory into a showcase for investment and the state into its real estate developer. They’ve celebrated the rise of tourism as if it were development, ignoring the fact that behind it are displaced families and rising rents,” the representative commented at a press conference.

It is in this context that Casillas presented two proposals to counteract real estate speculation through a reform to the Jalisco Civil Code, which would add a 4th Chapter on temporary accommodation and digital platforms. Likewise, a reform to the state’s Municipal Finance Law is proposed to tax uninhabited housing.

“Today we present initiatives to regulate Airbnb and tax unoccupied housing. Because a city cannot continue to push out those who sustain it. Housing is for living, not for speculation. Defending the territory also means making laws that protect the common good.” Photo: Mariana Casillas, X

Uninhabited Properties Tax

Juan Pablo Martínez, a member of the Technical Body of the Planning, Territorial Planning, and Water Management Commission of the Jalisco Congress, explained that one of the reforms proposes a 100% surcharge on property taxes for homes that are immediately habitable but have remained unoccupied continuously and without just cause for a period of more than one year.

Unless the owners can justify that their property is unoccupied due to a temporary relocation related to work, academic, or health commitments, legal disputes, or public housing, the tax will be charged.

For individuals, the law will apply whenever they own more than three uninhabited homes; while real estate companies will be penalized starting with the first vacant property.

Photo: Alejandra Partida Vital, La gentrificación verde en Guadalajara

Limits on Airbnb

Among the proposals to prevent gentrification and control housing prices, Casillas also seeks a reform to limit the use of properties on platforms like Airbnb to 180 nights per year, similar to what was [set to be] approved in Mexico City in 2024.

“Residential properties that are less than five years old will not be able to register on temporary accommodation platforms. That is, all new homes built to be rented on Airbnb for the World Cup will not be able to be used in this way,” Martínez stated.

In addition, restrictions will be imposed in high-impact tourist areas. Houses and apartments in neighborhoods such as La Americana, Moderna, and Obrera will only be able to rent for 90 nights a year.

According to Representative Casillas, it is estimated that one in three homes in the Obrera neighborhood is used for tourist rentals through Airbnb, which reduces the number of traditional rental properties for local residents.

Penalties for non-compliance with these rules would be fines of 50 to 500 Measurement and Update Units (UMAS) for owners, and 100 to 1,000 UMAS for platforms.

“The funds raised will be used to create municipal funds for social housing and public policy financing. What we’re seeking isn’t to regulate small landlords who add an apartment or an extra room, but rather large landlords who build entire towers,” Martínez said.