Evaluating the 2011 'Twitter Tax Break' Along San Francisco's Troubled Market Street

The 2011 "Twitter tax break" was controversial at the time, and remains so to this day. New offices and employees have filled the corridor of Market Street where the tax break is in effect, but massive challenges persist.

2 minute read

June 2, 2019, 1:00 PM PDT

By James Brasuell @CasualBrasuell


Twitter Headquarters

Anthony Quintano / Flickr

J.K. Dineen surveys Market Street in San Francisco to evaluate the results of the 2011 "Twitter tax break."

The 1.5% percent payroll tax was championed by the late Mayor Ed lee and approved by the San Francisco Board of San Francisco with the reasoning that the tax break for companies that moved into certain Mid-Market buildings, "would keep tech jobs in the city and help revive seedy Central Market Street."

"At the time, half the area’s offices and 30% of the retail shops were empty, according to city data," according to Dineen. There area has changed, and there are lots of people now working in formerly empty buildings.

Still: 

These days it would be a stretch to call Central Market Street a “grand boulevard.” Even after billions of dollars of investment has filled vacant office buildings with 10,000 new jobs, revived historic structures and generated 4,000 new housing units, Mid-Market business owners say the street is more problematic than ever and remains marred by crime, drugs, garbage, vacant storefronts and stalled development projects.

The feature-length article includes an infographic that details the new buildings and renovations that have transformed the streetscape of Market Street as it passes through the Mid-market neighborhood—24 projects are on the map. Despite the new office buildings, "retail vacancies plague the street," and beyond the buildings, drug use, homelessness, and mental illness are on display every day.

Thursday, May 9, 2019 in San Francisco Chronicle

portrait of professional woman

I love the variety of courses, many practical, and all richly illustrated. They have inspired many ideas that I've applied in practice, and in my own teaching. Mary G., Urban Planner

I love the variety of courses, many practical, and all richly illustrated. They have inspired many ideas that I've applied in practice, and in my own teaching.

Mary G., Urban Planner

Cover CM Credits, Earn Certificates, Push Your Career Forward

Logo for Planetizen Federal Action Tracker with black and white image of U.S. Capitol with water ripple overlay.

Planetizen Federal Action Tracker

A weekly monitor of how Trump’s orders and actions are impacting planners and planning in America.

June 25, 2025 - Diana Ionescu

Map of Western U.S. indicating public lands that would be for sale under a Senate plan in yellow and green.

Map: Where Senate Republicans Want to Sell Your Public Lands

For public land advocates, the Senate Republicans’ proposal to sell millions of acres of public land in the West is “the biggest fight of their careers.”

June 19, 2025 - Outdoor Life

Person wearing mask walking through temporary outdoor dining setup lined with bistro lights at dusk in New York City.

Restaurant Patios Were a Pandemic Win — Why Were They so Hard to Keep?

Social distancing requirements and changes in travel patterns prompted cities to pilot new uses for street and sidewalk space. Then it got complicated.

June 19, 2025 - Diana Ionescu

Tents inhabited by unhoused people lined up on sidewalk in Los Angeles, California in front of industrial building.

California Homeless Arrests, Citations Spike After Ruling

An investigation reveals that anti-homeless actions increased up to 500% after Grants Pass v. Johnson — even in cities claiming no policy change.

30 minutes ago - Times of San Diego

Route 66 motel neon sign.

Albuquerque Route 66 Motels Become Affordable Housing

A $4 million city fund is incentivizing developers to breathe new life into derelict midcentury motels.

1 hour ago - High Country News

Green public transit bus at stop in Silver Spring, Maryland.

DC Area County Eliminates Bus Fares

Montgomery County joins a growing trend of making transit free.

2 hours ago - The Washington Post

Urban Design for Planners 1: Software Tools

This six-course series explores essential urban design concepts using open source software and equips planners with the tools they need to participate fully in the urban design process.

Planning for Universal Design

Learn the tools for implementing Universal Design in planning regulations.