The San Francisco Board of Supervisors approved an ordinance to reallocate approximately $88,495,000 within the Our City, Our Home (OCOH) Fund, derived from the Homelessness Gross Receipts Tax. This reallocates prior appropriated revenue and unappropriated earned interest to address homelessness through Fiscal Year (FY) 2027-2028. Specifically, the funds are redirected towards shelters and hygiene programs, adjusting from previous allocations for permanent housing, youth housing, family housing, and homelessness prevention. The ordinance also temporarily lifts the 12% cap on funding for short-term rental subsidies and permits the expenditure of future OCOH Fund revenues on any eligible homelessness programs, disregarding previous expenditure percentages. This decision was driven by the ongoing homelessness crisis and the availability of new revenues, including approximately $100 million in state grants for permanent housing, which created an unencumbered balance in the OCOH Fund.