> http://orgmode.org/worg/org-faq.html#ecm

I found that skip-empty-rows works correctly only if ITEM is in the COLUMNS property. Here is an ECM :). 
As you can see, when ITEM is not included in COLUMNS property, it generates an empty line for the parent heading.


* Columnview with ITEM in columns
:PROPERTIES:
:COLUMNS:  %ITEM %Variable
:END:
- This correctly skips the parent headline because ITEM is one of the columns
#+BEGIN: columnview :hlines 1 :id local :maxlevel 2 :skip-empty-rows t
| ITEM            | Variable |
|-----------------+----------|
| ** Subheading 1 |        1 |
| ** Subheading 2 |        2 |
#+END
** Subheading 1
:PROPERTIES:
:Name:     Subheading 1
:Variable: 1
:END:
** Subheading 2
:PROPERTIES:
:Name:     Subheading 2
:Variable: 2
:END:
* Columnview without ITEM in columns
:PROPERTIES:
:COLUMNS:  %Name %Variable
:END:
- When ITEM is not in columns, columnview generates one empty line on the top:
#+BEGIN: columnview :hlines 1 :id local :maxlevel 2 :skip-empty-rows t
| Name         | Variable |
|--------------+----------|
|              |          |
| Subheading 1 |        1 |
| Subheading 2 |        2 |
#+END
** Subheading 1
:PROPERTIES:
:Name:     Subheading 1
:Variable: 1
:END:
** Subheading 2
:PROPERTIES:
:Name:     Subheading 2
:Variable: 2
:END: