Tax Certificates for Final Map Recording (Condo Conversion)
A requirement for subdivision and condo conversion is to obtain a tax certificate before the final map is recorded. A tax certificate is a document that certifies there are no current or delinquent 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 will be 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.
The Tax Certificate process begins with filling out an application form that can be submitted via email. Outstanding and estimated taxes, as well as a $40 Tax Certificate Fee must be paid in person at City Hall Room 140. The Tax Certificate application process may take up to six weeks, so please plan accordingly.
Tax Certificates are issued on the last business day of the week (generally on Fridays) and only issued via email. The cutoff time for submitting information to have your tax certificate processed on Friday is 12pm on Thursday.
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.
Projects requiring approval by Board of Supervisors: The application and any additional questionnaires must be emailed to firstname.lastname@example.org by 5pm on Friday September 7, 2018.
All other projects must be emailed to email@example.com by 5pm on Friday November 2, 2018. Any applications received after this will require that estimated taxes for FY2019-2020 are collected.
Complete an application (https://sfgov.org/treasurer/sites/default/files/Tax-Certificate-Form-A.pdf) for a tax certificate and submit it to firstname.lastname@example.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 certificates for multiple parcels, please attach them all to one email, with the subject line “Tax Certificate – Multiple Parcels”, and list all the blocks/lot information in the body of the email.
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.
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.
After receiving the completed ASR review, TTX will supply the Taxpayer with outstanding tax bill payment stubs via email, an invoice to pay a $40 Tax Certificate Fee for each parcel, as well as any estimated tax bills payment stubs.
Estimated bills and the Tax Certificate Fee must be paid by wire transfer or in person by check made payable to San Francisco Tax Collector or cash; they cannot be mailed, paid online or by credit card.If payments are made in person, please print out all the payment stubs to submit with payment at City Hall, Room 140.If the payments are to be wired, please follow the wiring instructions at http://sftreasurer.org/sites/default/files/Wire-Instructions-PT.pdf. When these payments have been made, please email copies of the receipts to email@example.com.
When all outstanding bills, estimated bills, and the $40 Tax certificate fee have been paid and the receipts have been emailed to firstname.lastname@example.org, a Tax Certificate is issued via email the following Friday. This may be sent to up to 2 taxpayer representatives and to Department of Public Works.