Secured Property Tax

Secured Property: An image of a house and building

About Secured Property Taxes

The City and County of San Francisco has approximately 200,000 parcels of land and structures, referred to as "secured property".

Property owners pay secured property tax annually. The secured property tax amount is based on the assessed value of the property as established each year on January 1st by the Office of the Assessor/Recorder. The annual tax bill is sent to the mailing address on file by the end of October, and covers the fiscal year beginning on July 1st and ending on June 30th of the following calendar year.

The secured property tax bill can be paid in two installments; the first installment is due November 1st and becomes delinquent after December 10th and the second installment is due on February 1st and becomes delinquent after April 10th. Property owners may choose to pay both installments when the first installment is due.

The Office of the Treasurer & Tax Collector is responsible for collecting all San Francisco taxes and fees related to property tax while the Office of the Assessor/Recorder is responsible for establishing property values, processing exemptions, change of mailing address, and change of ownership information. Please contact the Office of the Assessor/Recorder for more information.

How to Read Your Property Tax Bill