Secured Property Taxes

Secured property taxes are calculated based on real property’s assessed value as determined annually by the Office of the Assessor-Recorder.  The secured property tax rate for Fiscal Year 2020-21 is 1.19846368%. Secured Property Tax bills are mailed in October. You may either pay the entire tax when the first installment is due, or pay in two installments. Learn how to read your secured property tax bill. 

View our property tax resource guide (Español     Filipino     中文 ) to better understand how to navigate San Francisco property taxes.

property tax timeline
Delinquent after 5:00pm on:Penalties
December 10th (First Installment)10%
April 10th (Second Installment)10% plus $45 administrative fee
June 30th (property becomes tax-defaulted)Additional 1.5% per month plus redemption fe

Fiscal Year

Rate

2020-211.19846368%

2019-20

1.1801%

2018-19

1.1630%

2017-18

1.1723%

2016-17

1.1792%

2015-16

1.1826%

2014-15

1.1743%

2013-14

1.1880%

2012-13

1.1691%

2011-12

1.1718%

2010-11

1.1640%

2009-10

1.1590%

2008-09

1.1630%

2007-08

1.1410%

2006-07

1.1350%

2005-06

1.1400%

2004-05

1.1440%

2003-04

1.1070%

2002-03

1.1170%

2001-02

1.1240%

2000-01

1.1360%

1999-2000

1.1290%

1998-99

1.1650%

1997-98

1.1900%

1996-97

1.1830%

1995-96

1.1640%

1994-95

1.1630%

1993-94

1.1500%

1992-93

1.1500%

After a change in ownership or when new construction is completed, state law requires the Office of the Assessor-Recorder to reappraise the property.  If the property is reassessed at a higher value, a supplemental bill will be issued calculated on the difference between the new value and the old or prior value. Supplemental bills are often prorated for a portion of the fiscal year based upon the date of sale or date of construction.

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

Delinquent After 5:00 pm onPenalties
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 onPenalties
Last day of the month after printed mailed date10%
Last day of the 4th month after the first installment delinquent date10% plus $45.00 administrative fee

After a change in ownership or when new construction is completed, state law requires the Office of the Assessor-Recorder to 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 followed by a Secured Escape bill.

Secured Escape assessments for prior fiscal years can be set up on a payment installment plan. An Escape Installment Plan allows taxpayers to make annual installment payments over a four-year period. For more information, see Secured Escape Installment Plan.

Due dates for current year assessments:

Mailed Date Printed on Bill

1st Installment Delinquent after 5:00pm on:

Penalties

2nd Installment Delinquent after 5:00pm on:

Penalties

October 1 - October 31

December 10

10%

April 10

10% plus $45.00
administrative fee

November 1 - November 30

December 31

10%

April 10

10% plus $45.00
administrative fee

December 1 - December 31

January 31

10%

April 10

10% plus $45.00
administrative fee

January 1 - January 31

February 28

10%

April 10

10% plus $45.00
administrative fee

February 1 - February 29

March 31

10%

April 10

10% plus $45.00
administrative fee

March 1 - March 31

April 30

10%

April 30

10% plus $45.00
administrative fee

April 1 - April 30

May 31

10%

May 31

10% plus $45.00
administrative fee

May 1 - May 31

June 30

10%

June 30

10% plus $45.00
administrative fee

 

Escape Property Tax - Prior Year Assessments: 

Mailed Date Printed on Bill

Delinquent After 5:00pm onPenalties
Check mailed date printed on billLast day of the month following mailed date10% plus $45.00
administrative fee

Secured Escape assessments for prior fiscal years can be set up on a payment installment plan. An Escape Installment Plan allows taxpayers to make annual installment payments over a four-year period. To initiate an installment plan:

  1. Complete and sign a Secured Escape Installment Plan.
  2. Pay at least 20% of the total tax excluding delinquent penalties plus a $50 installment plan fee per parcel.

The Agreement form and payment can be submitted:

  • Via mail to: City and County Tax Collector, P.O. Box 7426, San Francisco, CA 94120-7426.

AVOID PENALTIES BY UNDERSTANDING POSTMARKS

Tax payments must be received or postmarked by the due date to avoid penalties. If a payment is received after the due date, with no postmark, the payment is considered late and penalties will be imposed.

POSTMARKS are imprints on letters, flats, and parcels that show the name of the United States Postal Service (USPS) office that accepted custody of the mail, along with the state, the zip code, and the date of mailing. The postmark is generally applied, either by machine or by hand, with cancellation bars to indicate that the postage cannot be reused. Foreign postmarks and private metered postage are not acceptable.

Taxpayers who send their payments by mail are cautioned that the USPS only postmarks certain mail depending on the type of postage used, and may not postmark mail on the same day deposited by a taxpayer.

Postage that is postmarked:

STANDARD POSTAGE STAMPS: Stamps purchased and affixed to mail as evidence of the payment of postage.

Postage that is not postmarked:

METERED MAIL: Mail on which postage is printed directly on an envelope or label by a postage machine licensed by the USPS. Many private companies use these types of postage machines.

PRE-CANCELED STAMP: Stamps sold through a private vendor, such as stamps.com®.

AUTOMATED POSTAL CENTER (APC) STAMPS: Stamps, with or without a date, purchased from machines located within a USPS lobby.

PERMIT IMPRINT: Pre-sorted mail used by bill pay services, such as online home banking.

If you use these types of postage, the USPS will not postmark your mail. You will be charged a penalty and fee, if applicable, if we do not receive your mailed payment by the due date.

Other options:

Purchase and complete a CERTIFICATE OF MAILING from the USPS, which is a receipt that provides evidence of the date that your mail was presented to the USPS for mailing. It can only be purchased at the time of mailing through the USPS. The USPS charges a fee for this service.

Purchase a POSTAGE VALIDATED IMPRINT (PVI) Label from a USPS retail counter or window. The PVI is applied to a piece of mail by personnel at the retail counter or window when postage has been paid to mail that item. The item is retained in USPS custody and is not handed back to the customer. The date printed on the PVI label is the date of mailing.

Avoid long lines and wait times at City Hall by paying online or by mail. 

 

How to Read Your Secured Property Tax Bill

Scroll down for descriptions of the numbered sections

First page of property tax bill
second page of property tax bill

DESCRIPTION OF THE NUMBERED SECTIONS

  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. Tax Bill No
    This is a six-digit number that uniquely identifies a property's tax bill.
  4. Property Location
    Address of the home, building, or vacant lot.
  5. Owner of Record
    Property owner as of January 1, each year.
  6. Mailing Address
    Contact the Office of the Assessor-Recorder to update your mailing address.
  7. Assessment Information
    For more information on how the assessed value is determined, contact the Office of the Assessor-Recorder.
  8. Net Taxable Value
    (Gross Taxable Value of your property) - (Exemptions)
  9. 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 on your bill, directly for further information.  View list of Special Assessments.   
  10. Total Due
    (Net Taxable Value * Tax Rate) + (Total Direct Charges and Special Assessments). The total due is divided into two equal installments.
  11. Tax Rate (back of tax bill)
    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.

 

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