Delinquent / Redemption / Power to Sell

City and County of San Francisco 

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Delinquent / Redemption / Power to Sell

Delinquent
  • Property Taxes

Delinquent

Property owners are required to pay their property taxes on time. If an owner fails to pay on time, the unpaid portion will be considered delinquent and incur a 10% penalty charge and, in the case of second installment, a one-time administrative fee.

Tax Default / Redemption
  • Property Taxes

Tax Default / Redemption

If a bill remains delinquent through the end of the fiscal year (June 30th), the bill is considered tax-defaulted. Tax-defaulted properties transfer to the redemption tax roll where they continue to accrue 1.5% of penalty each month (18 percent per year) until the balance is paid in full. In addition, there is a one-time redemption fee.

 

Taxpayers may request an installment payment plan to pay defaulted taxes over a five-year period. There are (2) requirements that must be met prior to initiating an installment plan:

  1. Initial and sign an installment payment plan agreement form.
  2. Pay at least 20% of the total balance due, plus a $50 processing fee.

 

To maintain a redemption plan in good standing, a taxpayer must:

  1. Make a yearly payment of 20% of the original balance, plus interest that has accrued since the last payment, by April 10.
  2. Continue to pay the regular annual property tax bill, and any secured Supplemental, and/or secured escape bills in full by the delinquency date of the second installment.

 

Submit a request for your installment payment plan or payoff amount: Block and Lot numbers are required:

Service Request

 

View Delinquent Property Notice, September 2017(pdf)

 

Power to Sell
  • Property Taxes

Power to Sell

Property that remains in tax-defaulted status for five or more years will become subject to the Tax Collector's power to sell. Once subject to power to sell, it will be notated on the Delinquent Property Tax Statement and the property may be sold at public auction or otherwise conveyed to new ownership. The power to sell status may be avoided by initiating and maintaining an installment plan within the first five years of default, or by completely redeeming the property through payment of all unpaid amounts together with penalties and fees before the subject property is sold. Properties that are subject to "Power to Sell" are not eligible for payment plans.

 

Click to proceed: Delinquent Property - Pay/View Bill

 

 

 

Need Further Assistance?
Submit a service request.  A Representative will contact you on the SAME DAY of the request if submitted prior to 7:00 pm. Requests received after 7:00 pm will receive a response by the next business day.