Airbnb Partners With CookUnity, Viral Listings Highlight Demand Trends, San Diego Proposes UPTO $12,000+Tax

Rental Scale-Up
Published: January 23, 2026
Regulations & Compliance
San Diego, CA

Summary

Airbnb partners with CookUnity to offer chef-prepared meals, potentially impacting host-provided food services. Viral listings highlight nature-focused stays with distinctive design are gaining traction on social media. San Diego proposes a significant annual tax on STRs and second homes. Understanding these trends is crucial for hosts.

Key Insights

  • San Diego officials propose an annual $8,000 tax on most whole-home short-term rentals and vacant second homes, with an additional $4,000 surcharge for corporate-owned vacation homes.
  • Airbnb is expanding its services beyond accommodations, exemplified by its partnership with CookUnity, offering chef-prepared meals.
  • The 10 most viral listings of 2025 share common traits: strong immersion in nature, distinctive design, and experiences centered on slowing down and disconnecting.

Action Items

  • For property managers, this is a cue to audit listings not just for amenities and pricing, but for whether they tell a compelling story that can stop the scroll and create aspiration.
    Effort: medium
    Impact: medium
  • Hosts should differentiate proactively by clearly communicating any food offerings, welcome meals, or local partnerships they provide, so guests don’t default to the app option.
    Effort: low
    Impact: medium
  • For property managers, this changes the economics. An $8,000–$12,000 annual fixed cost can’t be offset through optimisation alone and must be supported by higher ADRs, stronger occupancy, or a shift toward mid-term use.
    Effort: high
    Impact: high

Common Mistakes

  • Lower-performing listings in high-visibility coastal markets become harder to justify [under the proposed San Diego tax].
  • When Airbnb surfaces a centralized, app-native option like CookUnity, it risks crowding out host-led services.

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