Tax Certificates for Final Map Recording (Condo Conversion)

A requirement for subdivision and condo conversion is to obtain a Tax Clearance Certificate before the final map is recorded.  A Tax Clearance Certificate is a document that certifies there are no outstanding property tax obligations and that an additional security payment has been made for any estimated taxes on the existing parcel. After a final map is recorded, the existing parcel is retired from the Assessor-Recorder’s records and new parcel numbers are assigned.

Estimated taxes for assessments that have already been liened or assessed on the existing parcel are required to be collected as a security payment before it is retired. These are collected because the assessments occurred on the existing parcel – not on the future new parcels. 

All projects not recorded with the Assessor-Recorder’s office by 12/31 will need to pay estimated taxes for the next Fiscal Year.  Please budget funds accordingly and get your applications in early.

Steps:

  1. Complete an application for a Tax Clearance Certificate and submit it to tax.certificate@sfgov.org with your block and lot in the subject line.  Each parcel must be listed on its own application form.  If you are applying for Tax Clearance Certificates for multiple parcels, please attach them all to one email, with the subject line “Tax Clearance Certificate – Multiple Parcels”, and list all the blocks/lot information in the body of the email.
  2. Applications will be reviewed by the Office of the Treasurer and Tax Collector (TTX) staff for completeness and for outstanding taxes. Taxpayers will be notified of any outstanding tax bills and whether more information is needed to process the application. Taxpayers with complex projects involving ownership changes, new construction or other assessable events may be asked to complete a secondary form (Form B) which will be provided via email after Form A has been received.
  3. When TTX has determined the application is complete, it will be forwarded to the Office of the Assessor-Recorder (ASR) for review. ASR will review the application to ensure that any changes in ownership over the last 12 months have been recorded, and to generate new assessed values for any pending valuation. The review by ASR may take up to four weeks.
  4. After receiving the completed ASR review, TTX will supply the Taxpayer by email with a Conditional Tax Clearance Certificate listing the amounts due along with payment stubs for outstanding and estimated taxes and for fees.
  5.  Estimated taxes and the Tax Clearance Certificate Fee must be paid by wire transfer or by mail; outstanding taxes may be paid online, by wire transfer or by mail.  If paying by mail, please include the bottom stub portion of any outstanding tax bill(s) as well as the “Conditional Tax Clearance Certificate” stub, along with check made payable to San Francisco Tax Collector.   If the payments are to be wired, submit a service request for wire transfer instructions.
  6. When these payments have been made, please send email to tax.certificate@sfgov.org, advising of the date, amount, and method of payment.
  7. Once all bills noted above are paid, Tax Clearance Certificates will be issued by email.  Payments received by 5:00 PM PST Wednesdays, will receive an emailed copy of their final Tax Clearance Certificate by Friday; payments submitted after 5:00 PM PST Wednesdays will receive an emailed copy of their final Tax Clearance Certificate by email the following Friday. Copies may be sent to up to 2 taxpayer representatives and to the Department of Public Works.

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