Government Code section 66493 requires payment of estimated property taxes that are not yet due and payable before a tax certificate can be issued. The taxes that must be paid include those which attach as of the lien date of January 1. During the period from January 1 through September 30 (when the upcoming fiscal year property tax bills are not yet available) the estimated property tax amount can be obtained by contacting the Office of the Treasurer and Tax Collector at (415)
554-4448 or by email at Francis.Nguyen@sfgov.org
The fee for each tax certificate is $40. Check should be made payable to S.F. Tax Collector. To ensure proper credit, please write the Block and Lot number on check.