Unsecured Property Tax
About Unsecured Property Taxes
For information regarding the assessment of Unsecured Property Tax or completing
Form 571-L, visit the Assessor's Business Personal Property page.
If you have a Unsecured Property Tax bill and wish to connect to our online system for
payment and information, click here.
What is Unsecured Property Tax?
The term “unsecured” simply refers to property that is not secured real estate such as a house or parcel of land which is currently owned. 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, however, also be based upon supplemental assessments based on prior ownership of secured property. (See Unsecured Supplemental explanation below.)
In general an unsecured tax bill covers a fiscal year starting July 1 and ending June 30. The Assessor establishes the value of UPP on January 1 each year. This date is referred to as the lien date. Most unsecured bills are mailed during July and must be paid on or before August 31. Please note that escape UPP assessments and Unsecured Supplemental assessments will have varying lien dates based on issuance of the assessment by the Assessor’s office; therefore, tax bill issue and due dates will vary, too.
Unsecured Supplemental Property Tax
The term “unsecured supplemental” refers to an assessment that is based on prior ownership of secured property. For example, an unsecured supplemental assessment will be issued to a home owner who owns or inherits a property and re-sells it before the Assessor’s office has issued a secured supplemental tax bill (See “Supplemental Property Tax” under Property Zone for an explanation of secured supplemental assessments). Unsecured Supplemental assessments will have varying lien dates based on issuance of the assessment by the Assessor’s office; therefore, tax bill issue and due dates will vary.
The Office of the Treasurer & Tax Collector is responsible for collecting all San Francisco taxes and fees related to property tax, both secured and unsecured, 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.
If you have any questions on your property tax bill, please contact the Treasurer and Tax Collector or 3-1-1 from within San Francisco; if calling from outside the (415) area code, call (415) 701-2311.