Property Taxes

View/print current property tax statements or past payment history at Tax Payment Portal

 

FY2017-2018 Property Tax Rate = 1.1723%

 

Select a Topic:

Payment Methods

 

Online

Mail

In Person

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Click to pay/view bill:

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btn_unsecured_property

 

 

Make check/money order payable to "SF Tax Collector".  Include Block and Lot number on memo line. The canceled check/money order stub serves as your receipt. Do not send cash.  Mail payments to: 

Office of the Treasurer & Tax Collector
P.O. Box 7426
San Francisco, CA
94120-7426

Avoid Penalties by Understanding Postmarks

Accepted Monday-Friday (excluding holidays) from 8:00 am-5:00 pm at: 

Office of the Treasurer & Tax Collector
City Hall - Room 140
1 Dr. Carlton B. Goodlett Place
San Francisco, CA 94102
(View Map).

 

Expect longer than normal wait times around delinquency dates due to payment volume.

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Submit a service request for wire transfer instructions

 

 

 

Avoid penalties, interest, and fees by paying before delinquency dates shown below. If the delinquency date falls on a weekend or holiday, taxes are not delinquent until the next business day.

 

Secured

Property owners pay secured property taxes calculated based on the real property’s assessed value as determined annually by the Office of the Assessor-Recorder. Secured Property Tax bills are mailed during the first two weeks of October. You may either pay the entire tax when the first installment is due, or pay in two installments.

Delinquent After 5:00 pm on Penalties
December 10 - 1st installment 10%
April 10 - 2nd installment 10% plus $45 administrative fee
June 30 - Property becomes tax-defaulted Additional 1.5% per month plus $55.00 redemption fee

 

Secured Supplemental

After a change in ownership or when new construction is completed, State law requires the Office of the Assessor-Recorder to reappraise the property. The new value is determined and calculated using the difference between the new value and the old or prior value. If the property is reassessed at a higher value, a supplemental bill will be issued.

Mailed between July 1 and October (mail date printed on bill)

Delinquent After 5:00 pm on

Penalties

December 10 - 1st Installment 10%
April 10 - 2nd Installment 10% plus $45.00 administrative fee
Mailed between November 1 and June 30 (mail date printed on bill)

Delinquent After 5:00 pm on

Penalties

Last day of the month after printed mailed date 10%
Last day of the 4th month after the first installment delinquent date 10% plus $45.00 administrative fee

 

Secured Escape

After a change in ownership or when new construction is completed, the Office of the Assessor-Recorder must determine a new base year value for the property. The new value is determined usually by the current market value of the property and subtracting from prior assessed value. However, if the determination of the new value is delayed, an escape assessment is generated. Once the new value is determined, the Office of the Assessor-Recorder will send you notification of the new assessed amount following a Secured Escape bill.

Escape Property Tax - Current Year Assessment

Mailed Date Printed on Bill
1st Installment Due -
Delinquent After 5:00 pm on
Penalties
October 1 - October 31 December 10 10%
November 1 - November 30 December 31 10%
December 1 - December 31 January 31 10%
January 1 - January 31 February 28 10%
February 1 - February 29 March 31 10%
March 1 - March 31 April 30 10%
April 1 - April 30 May 31 10%
May 1 - May 31 June 30 10%
Mailed Date Printed on Bill
2nd Installment Due -
Delinquent After 5:00 pm on
Penalties
October 1 - February 29 April 10 10% plus $45.00
administrative fee
March 1 - March 31 April 30 with 1st installment 10% plus $45.00
administrative fee
April 1 - April 30 May 31 with 1st installment 10% plus $45.00
administrative fee
May 1 - May 31 June 30 with 1st installment 10% plus $45.00
administrative fee

Escape Property Tax - Prior Years Assessments

Mailed Date Printed on Bill
Delinquent After 5:00 pm on
Penalties
Check mailed date printed on bill Last day of the month
following mailed date
10% plus $45.00
administrative fee

 

 

Avoid penalties, interest, and fees by paying before delinquency dates shown below. If the delinquency date falls on a weekend or holiday, taxes are not delinquent until the next business day.

 

Unsecured

The term “unsecured” simply refers to property that is not secured real estate. In general, unsecured property tax is either for business personal property (office equipment, owned or leased), boats, berths, or possessory interest for use of a space. It can also be based upon supplemental or escape assessments against secured property for prior ownership.

 

 

Mailed Date Printed on Bill Delinquent After
5:00 pm on
Penalties
Current fiscal year Last day of the month following mailed date 10% plus 1.5% per month beginning 2nd month after delinquent date

 

  • Unsecured Supplemental or Escape- The term “unsecured supplemental” or “unsecured escape” when attached to real property refers to an assessment that is based on prior ownership of secured property. For example, if the homeowner with a 2010 garage addition sold the property in 2012, the bills issued in 2013 to the original homeowner would be unsecured because the original homeowner no longer owns the property. The 2010 supplemental and 2011 escape would be unsecured and billed to the original homeowner. The 2013 escape would remain secured and billed to the new homeowner. As the property changed ownership in 2012, the 2012 escape bill would be split as unsecured to the prior homeowner and secured to the new homeowner.
Type Mailed Date Printed on Bill Delinquent After 5:00 pm on Penalties
Supplemental July 1 - Oct 31 1st installment - Last day of the month following mailed date 1.5% per month beginning 2nd month after the 2nd installment delinquent date.
Nov 1 - June 30 2nd installment - Last day of the 4th month following the 1st installment due date 1.5% per month beginning 2nd month after the 2nd installment delinquent date.
Escape Check mailed date printed on bill Last day of the month following mailed date 10% plus 1.5% per month beginning 2nd month after delinquent date

 

Delinquent / Redemption / Power to Sell

 

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

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 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: Pay/View Bill

How to Read Your Property Tax Bill

Sample tax bill - Click on a red number to go to the detailed explanation below.

How to Read your Tax Billvolumeblock and lot numberaccount numbertax rateproperty locationowner of recordmailing addressassessment informationnet taxable valuedirect charges and/or special assessmentstotal duesample tax bill
ITEMIZED DETAIL

 

  1. Volume
    The city is divided into 45 volumes -- your volume number indicates the section where your property is located.
  2. Block and Lot Number
    Property is described by Block and Lot numbers according to the city's assessment map.
  3. Account Number
    This is the nine-digit number or string (sometimes alphanumeric) that uniquely identifies a property for use in payment via "Bill Pay" services..
  4. Tax Rate
    The annual tax rate is recommended by the Controller, adopted by the Board of Supervisors and approved by the Mayor. The tax rate varies slightly from year to year.
  5. Property location
    Address of the home, building, or vacant lot.
  6. Owner of Record
    Property owner as of January 1, each year.
  7. Mailing Address
    Contact the Office of the Assessor-Recorder to update your mailing address.
  8. Assessment Information
    For more information on how the assessed value is determined, contact the Office of the Assessor-Recorder.
  9. Net Taxable Value
    (Gross Taxable Value of your property) - (Exemptions)
  10. Direct Charges and/or Special Assessments
    Additional fees or outstanding city debts may be added to your property tax bill by other city departments. Contact the appropriate department (listed below) directly for further information:
    Code DESCRIPTION PHONE
    29 RENT STABILIZATION (415) 701-2311
    31 CIVIC CENTER CBD (415) 658-7979
    32 GTR RINCON HILL CBD (415) 536-5880
    33 DOGPATCH POTRERO GBD (415) 851-1570
    34 TRANSBAY CFD 2014-1 (877) 561-8293
    35 ABAG CFD 2004-1 (877) 561-8293
    36 FIRE INSPECTION (415) 558-3300
    37 FIRE PROTECTION (415) 558-3300
    38 HUNTERS POINT CFD 7 (877) 561-8293
    39 REDEVELOPMENT CFD (877) 561-8293
    40 MB MAINTENANCE CFD 5 (877) 561-8293
    41 MB SOUTH CFD #6 (877) 561-8293
    42 DPH REINSPECTION FEE (415) 554-2500
    43 ALLIANCE NRG PROGRAM (800) 969-4382
    44 TIME SHARE FEE (415) 554-5596
    45 DELINQUENT TSFR TAX (415) 554-5596
    46 SF BAY RESTORATION AUTH (888) 508-8157
    47 JAPANTOWN CBD (415) 346-1239
    48 PENAL ASSESSMENT (415) 554-5596
    50 SIDEWALK REPAIR (415) 554-4502
    54 UNDERGROUND ST (415) 554-6167
    55 BUILDING INSPECTION (415) 558-6088
    56 BAYSHORE HESTER A.D. (866) 807-6864
    57 UNION SQUARE BID (415) 781-7880
    60 WATER LIEN (415) 551-4760
    61 NOE VALLEY CBD (415) 519-0093
    62 NO MARKET/TENDERLOIN (415) 292-4812
    63 UPPER MARKET/CASTRO (415) 500-1181
    64 FISHERMANS WHARF (415) 673-3530
    66 CENTRAL MARKET CBD (415) 957-5985
    68 ABAG CFD NO. 2006-1 (877) 561-8293
    69 ABAG CFD NO. 2006-2 (877) 561-8293
    70 GARBAGE LIEN (RES) (415) 252-3872
    71 GARBAGE LIEN (COM) (415) 252-3872
    72 BLIGHT RELATED (415) 641-2341
    73 OCEAN AVENUE CBD (650) 273-6223
    74 LOWER POLK CBD (415) 692-1289
    75 HAZARDOUS MATERIALS (415) 252-3893
    76 TOP OF BROADWAY CBD (619) 233-5009
    78 BLIGHT ASAP (415) 554-4502
    79 DW CODE ENF FEE (415) 558-6220
    81 GFSF COMMERCIAL PACE (877) 561-8293
    82 HUNTERS POINT CFD #8 (877) 561-8293
    83 CSCDA CALIF FIRST (800) 969-4382
    84 CA HERO PROGRAM (800) 969-4382
    89 SFUSD FACILITY DIST (415) 355-2203
    91 SFCCD PARCEL TAX (415) 487-2400
    92 APARTMENT LIC. FEE (415) 558-6220
    93 HOTEL LICENSE FEE (415) 558-6220
    96 YERBA BUENA CBD (415) 644-0728
    98 SF - TEACHER SUPPORT (415) 355-2203

    UPDATED 09/15/2017

  11. Total Due
    (Net Taxable Value * Tax Rate) + (Total Direct Charges and Special Assessments). The total due is divided into two equal installments.

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

If you have any questions about the assessed value shown on your bill (secured, supplemental, escape, or unsecured), you can contact the Office of the Assessor-Recorder.