Areas of Responsibility
The Office of the Assessor/Recorder is responsible for recording documents, assessing value of property, approving and applying exemptions, and preparing the assessment roll, which includes updating mailing addresses and ownership changes.
The Office of the Controller applies the appropriate tax rates, which include the general tax levy, locally voted special taxes, and any city or district direct assessments. After applying the tax rates, the Controller calculates the total tax amount.
The Office of the Treasurer & Tax Collector is responsible for printing and mailing out the property tax bills, collecting property tax payments and delinquent taxes, and conducting the sale of tax defaulted properties.
Who to Contact
Because there are various City departments involved in the property tax process, we have provided a "who to contact" list for your specific property tax questions.
Office of the Treasurer & Tax Collector
Office of the Assessor/Recorder
Assessment Appeals Board
Special Assessments (Rent Stabilization fee, SFUSD Facilities District fee, Apartment License fee, etc.)
