The Bureau of Delinquent Revenue (BDR) is the official collection agency for the City and County of San Francisco and is authorized to collect delinquent and outstanding payments and accounts receivable that exceed $300 and are at least 90 days overdue. The division currently collects debt for the Department of Public Health (DPH), Municipal Transportation Agency (SFMTA), Library (SFPL), Fire (SFFD), Planning, Ethics, Building Inspection, Port, San Francisco Airport (SFO), and the Public Utilities Commission (SFPUC), as well as delinquent business and unsecured property taxes.
Acceptable Forms of Payment
Acceptable forms of payment: Credit card, debit card, or electronic check (eCheck). Electronic Check option is not available for taxpayers with corporate accounts that have ACH debit block and filters in place. We recommend that you confirm with your financial institution whether your account allows such transactions. Maximum online payment amount accepted is $5,000,000.
Pay by mail by sending in a check or money order payable to:
San Francisco Tax Collector
San Francisco, CA 94120-7027.
To avoid delays in processing your payment, please include your Bill Number (formerly BDR Record Number) on your check.
Examples of Treasurer & Tax Collector taxes/fees handled by BDR are:
Alarm License Fees / False Alarm Penalties
Unsecured Personal Property Taxes
- Unsecured Supplemental Taxes
- Dept of Public Health Regulatory Licences
- Business Taxes - Business Registration, Gross Receipts and Payroll Expense Tax, Transient Occupancy, Access Line, Utility Users, Telephone Users, Cigarette Fees
Accounts handled by BDR for City agencies:
San Francisco General Hospital (SFGH) – medical debts
San Francisco Fire Dept (SFFD) - ambulance services
- San Francisco Water Dept (PUC) – water services
- Dept of Building Inspections – bank returned checks
- City Planning Dept – unpaid planning service charges
- Ethics Commission – mainly unpaid campaign fine & fees
- SF Public Library - fines and fees
Debt Collection Firms
In its duties to collect taxes and other City and County revenue, the Office of the Treasurer and Tax Collector works with debt collection firms to collect some delinquent obligations owed to this office, as well as funds owed to other City Departments, such as the Water Department, Department of Public Health, and the San Francisco Municipal Transit Agency. The debt collection firms under contract are:
Transworld Systems Inc (TSI) 1-866-290-2093
Harris & Harris (H&H) 1-866-309-5123
Once your account has been assigned to Transworld Systems Inc (TSI) or Harris & Harris (H&H), you must correspond with them directly to confirm the amount due, or to dispute or make a payment. The City will no longer be able to access your account.
Need Further Assistance?
Visit our Help Center to submit a question. Questions submitted before 7:00 pm will receive a response on the SAME DAY. Questions submitted after 7:00 pm will receive a response by the next business day.