San Francisco Property Tax Records

San Francisco County property tax records are handled by the Treasurer & Tax Collector at City Hall. San Francisco is a consolidated city-county, so one office manages all property tax functions. Property owners can search tax bills, view assessed values, and make payments online through the official portal. Electronic check payments have no fee. Credit card and debit card payments have a 2.25 percent fee with a $2.00 minimum. Returned electronic check fees are $50. The office is at City Hall Room 140 with hours from 8 am to 5 pm Monday through Friday. Online systems provide access to property records, payment options, and parcel tax information without visiting the office in person during business hours.

Treasurer & Tax Collector

The San Francisco Treasurer & Tax Collector handles all property tax billing and collection for the city-county. Secured property tax bills mail in October. First installment is due November 1 and becomes delinquent December 10 at 5:00 pm. Second installment is due February 1 and becomes delinquent April 10 at 5:00 pm. Each late installment receives a ten percent penalty.

The office is at City Hall, Room 140, San Francisco, CA 94102. Office hours are 8:00 am to 5:00 pm Monday through Friday. The official website at sftreasurer.org provides online payment options, property search tools, and tax information. The property tax payment page is at sftreasurer.org/payments/property-tax-payment.

Electronic check payments are free with no service charge. Credit and debit card payments have a 2.25 percent fee with a $2.00 minimum. Returned electronic checks incur a $50 fee. Choose the payment method that works best for your situation.

How to Pay Property Taxes

Pay San Francisco property taxes online at sftreasurer.org/payments/property-tax-payment. Enter your parcel number or property address to find your bill. The system shows both installments, due dates, payment history, and any penalties. Electronic checks are free. Credit and debit cards have a 2.25 percent fee with a $2.00 minimum charge.

Mail payments to the address on your tax bill. Include the payment stub with your check or money order. Postmarks on the due date count as on-time payment. Use certified mail if mailing close to the deadline for proof of mailing. In-person payments are accepted at City Hall, Room 140 during office hours. The counter takes cash, checks, money orders, and debit cards.

Keep payment receipts as proof of payment. Online payments provide immediate confirmation. Mail and in-person payments should be documented with receipts or certified mail records. These help resolve any disputes about payment timing or amounts.

Parcel Taxes and Special Assessments

San Francisco has several parcel taxes in addition to the base property tax. School Parcel Tax is $334.38 per parcel. SFUSD Facilities parcel tax is $43 per parcel. Teacher Support parcel tax is $319.34 per parcel. These appear on your property tax bill along with the base tax amount.

The city also has multiple Community Facilities Districts including Transbay, Hunters Point, and Treasure Island. Properties in these districts pay special assessments for infrastructure and services. Check your tax bill to see which parcel taxes and special assessments apply to your property.

Information about parcel tax exemptions and special assessments is available at sftreasurer.org/property/parcel-tax-exemptions-and-special-assessments. Some taxpayers qualify for exemptions based on age, income, or disability.

Property Tax Exemptions

The Homeowners' Exemption reduces your assessed value by $7,000. You must own and occupy the property as your principal residence. File the claim by February 15 to receive the exemption for that tax year. Once approved, it renews automatically each year. File your homeowners exemption at sf.gov/file-homeowners-exemption.

Veterans with disabilities qualify for exemptions based on disability rating and income. Basic exemption is $4,000 off assessed value. Low-income veterans with 100 percent disability can receive up to $138,173 exemption. Disabled persons under age 62 also qualify with income limits. Contact the Assessor-Recorder for application forms and eligibility requirements.

Some parcel taxes offer exemptions for seniors, disabled persons, and low-income property owners. Check each parcel tax for specific exemption requirements and application procedures. Forms are available online or at the Treasurer's office.

Assessor-Recorder's Office

The San Francisco Assessor-Recorder determines property values each January 1. The office also records property documents and processes exemption claims. Property records are searchable online through city systems.

Look up property information by address, parcel number, or owner name. The database shows assessed value, property characteristics, exemptions, and sales history. This service is free to use and available to the public without registration or account creation.

Assessment Appeals

Property owners can appeal assessments they believe are too high. File your appeal between July 2 and September 15 for regular assessment appeals. Some decline-in-value appeals have extended deadlines to November 30. Check with the Clerk of the Assessment Appeals Board to confirm which deadline applies to your situation.

Get the appeal form from the Assessor or the Clerk of the Board. Complete property information, state your opinion of value, and explain why the current assessment is wrong. Attach supporting evidence like recent appraisals, comparable sales, or photos showing property condition. Some counties charge a filing fee to cover administrative costs.

The Board schedules a hearing after you file. You receive written notice at least 45 days before the hearing date. At the hearing, present your case with supporting evidence. The Assessor presents their valuation. The Board considers both sides and issues a written decision. Most hearings take 15 to 30 minutes.

City-County Consolidation

San Francisco is unique in California as a consolidated city-county. This means city and county functions are combined into one government. The Treasurer & Tax Collector handles both city and county tax functions. The Assessor-Recorder combines city and county assessment and recording duties.

This consolidation simplifies property tax administration. Property owners deal with one set of offices instead of separate city and county offices. All property tax records, payments, and services are handled through the city-county offices at City Hall.

San Francisco City

San Francisco is both a city and a county. The city-county serves over 870,000 residents.

Nearby Counties

San Francisco County borders San Mateo and Marin counties. Each county operates its own property tax system.