Parcel Tax Exemptions and Special Assessments

Over the past decade, the citizens of San Francisco approved measures to provide funding to the San Francisco Unified School District and City College of San Francisco.  Some of these measures include an exemption for seniors living on the property provided they meet certain criteria.  For more information on how to claim the Senior Citizen Exemption, visit the SFUSD Senior Citizen Exemption website.  

    • Living Wage for Educators Act of 2018 - $319.76 parcel tax in 2020-21 and adjusted for inflation annually.  Provides funds to increase salaries for SFUSD teachers. Learn more
    • School Facilities Special Tax of 2010 - $39.04 per single family residential parcels and $19.52 per dwelling unit on multi-family residential parcels in 2020-21, and adjusted for inflation annually. Upgrades the seismic resistance of SFUSD facilities and make fire- and life-safety improvements. 
    • Quality Teacher and Education Act of 2008 - $270.36 parcel tax in 2020-21 and adjusted for inflation annually. Provides increased support and accountability for our educators and schools. Learn more.  
    • Rent Board FeeThe Rent Board fee is billed to landlords each year on the property tax bill and landlords are permitted to collect a portion of the fee from tenants. For the 2020-2021 tax year, the rental unit fee is $50 per apartment unit and $25  per residential hotel room.  Learn more

    City College of San Francisco Parcel Tax 2012 - $99 per year and adjusted for inflation annually.  The funds generated by this tax will be used to maintain and enhance the quality of education at City College campuses, including core academics, workforce training, university preparation, libraries and technology.

    There are no senior or low income exemptions, as state law does not provide for such exemptions.

    Additional Information

    Additional opportunities for exemptions and tax savings can be found at the Office of the Assessor-Recorder's website at https://www.sfassessor.org/tax-savings/exemptions.

    The State Controller's Property Tax Postponement Program allows homeowners who are seniors, are blind, or have a disability to defer current-year property taxes if they meet certain criteria.  Applications will be available in September of the next tax year.  For more information call (800) 952-5661 visit the State Controller's Property Tax Postponement page

    Direct charges and special assessments represent additional fees or outstanding city debt 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 Fee

      (415) 252-4600

    31

    Civic Center Community Benefit District

      (415) 658-7979

    32

    The East Cut (Greater Rincon Hill) CBD

      (415) 536-5880

    33

    Dogpatch & Northwest Potrero Hill GBD

      (415) 851-1570

    34

    Transbay CFD 2014-1

      (877) 561-8293

    35

    ABAG CFD 2004-1 (690 Market Street)

      (877) 561-8293

    36

    GSFA YGRENE PACE 2014

      (866) 807-6864

    37

    CMFA E3 PACE Program

      (800) 969-4382

    38

    Hunters Point CFD 7

      (877) 561-8293

    39

    Redevelopment CFD (South Beach)

      (877) 561-8293

    40

    MB Maintenance CFD 5

      (877) 561-8293

    41

    MB South CFD #6

      (877) 561-8293

    43

    Open PACE SF

      (800) 969-4382

    44

    Time Share Fee

      (415) 554-5596

    45

    Living Wage for Educators 2018 Tax

      (415) 355-2203

    46

    San Francisco Bay Restoration Authority

      (888) 508-8157

    47

    Japantown Community Benefit District

      (415) 554-6969

    49

    IA1 CFD #9 (HPS2/CP)

      (877) 561-8293

    50

    Sidewalk Repair

      (628) 271-2037

    51

    Discover Polk Community Benefit District

      (415) 481-2845

    52

    Treasure Island CFD #1 IA1 CFD 2016

      (877) 561-8293

    53

    SoMa West Community Benefit District

      (415) 496-5787

    54

    Downtown Community Benefit District

      (415) 686-9652

    55

    Building Inspection Assessment Cost

      (628) 652-3374

    56

    Bayshore Hester A.D.

      (866) 807-6864

    57

    Union Square Business Improvement District

      (415) 781-7880

    60

    Water Lien

      (415) 551-4760

    61

    Noe Valley Association CBD

      (415) 519-0093

    62

    North of Market/Tenderloin CBD

      (415) 292-4812

    63

    Castro/Upper Market CBD

      (415) 500-1181

    64

    Fisherman's Wharf Community Benefit District

      (415) 673-3530

    66

    Central Market Community Benefit District

      (415) 957-5985

    68

    ABAG CFD NO. 2006-1 (Rincon Hill)

      (877) 561-8293

    69

    ABAG CFD NO. 2006-2 (Mint Plaza Area)

      (877) 561-8293

    70

    Garbage Lien (Residential)

      (415) 252-3800

    71

    Garbage Lien (Commercial)

      (415) 252-3800

    72

    Blight Related

      (415) 641-2341

    73

    Ocean Avenue Community Benefit District

      (650) 273-6223

    74

     Lower Polk Community Benefit District

      (415) 775-1180

    78

    Blight ASAP

      (628) 271-2037

    79

    DW Code Enf Fee

      (628) 652-3374

    81

    GFSF Commercial PACE

      (877) 561-8293

    82

    Hunters Point CFD #8

      (877) 561-8293

    83

    CSCDA CaliforniaFIRST PACE

      (800) 969-4382

    84

    California HERO PACE Program

      (800) 969-4382

    89

    SFUSD Facilities District

      (415) 355-2203

    91

    SFCCD Parcel Tax

      (415) 487-2400

    92

    Apartment Lic. Fee

      (628) 652-3374

    93

    Hotel License Fee

      (628) 652-3374

    96

    Yerba Buena Community Benefit District

      (415) 644-0728

    98

    SFUSD - Teacher Support

      (415) 355-2203

    99

    Delinquent Real Property Transfer Tax

      (415) 554-5659

    100

    Mission Rock Dev Tax

      (877) 561-8293

     

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