San Francisco Property Tax: Rates, Appeals & Payments 2026

San Francisco Property Tax rates for 2026 reflect the 1% base levy from Proposition 13 plus voter‑approved bonds that push the effective rate near 0.63% for residential parcels, while commercial properties often exceed 1% due to additional assessments. Homeowners can verify the 2026 property tax assessment San Francisco through the Assessor‑Recorder’s online portal and use an SF property tax calculator to estimate the bill before the October due date. The Office of the Assessor‑Recorder (phone (628) 652‑8100, email assessor@sfgov.org) handles exemption requests, including senior and low‑income property tax relief programs that reduce the base value. If the assessed value seems high, the assessment appeal process SF offers an informal Prop 8 review from January 2 to March 31 and a formal appeal deadline SF of September 15, 2026. Timely payment options and property tax bill payment San Francisco instructions are posted on the Treasurer & Tax Collector site, preventing delinquency and possible tax lien sale.

San Francisco Property Tax history shows a steady increase in the local assessment roll, reaching roughly $353.6 billion for the 2026‑2026 cycle, driven by growth in both residential and commercial parcels. Property owners can search the property tax record search San Francisco portal to confirm parcel tax amounts, exemptions, and any overpayment that may qualify for a property tax refund San Francisco. The office also publishes property tax due dates San Francisco, with the primary deadline in early November and a second installment in January. For condo owners or vacant land, specific rates apply, and the assessor office can clarify the property tax base value San Francisco for each case. Consulting the official website ensures access to the latest forms and contact details for any questions.

Search San Francisco County Property Tax

San Francisco County Property Tax records sit on the official San Francisco Assessor-Recorder’s community portal. The City and County of San Francisco operates this portal for tax lookups, bill copies, and exemption filing. Property owners can search by street address, Assessor’s Parcel Number (APN), or block and lot number. Public users can view the assessed value, exemption status, parcel details, and recent sale data without creating an account.

1. Open the community portal at the official San Francisco government website.
2. Type the full property address or APN into the search bar.
3. Press Enter to load the parcel record page.
4. Review the assessed value, exemptions, and tax bill history.
5. Download a PDF copy of the current tax bill if needed.

San Francisco Property Tax Rates and How They Work

San Francisco Property Tax rates combine a state-set base rate with local voter-approved bonds. The base general levy stays at 1% of the assessed value under California law. Local bonds for schools, transit, and emergency services sit on top of this base rate. The combined effective rate places San Francisco among the higher-tax California counties.

Base Rate, Bonds, and Effective Rate

For 2026-2026, residential parcels in San Francisco show an effective property tax rate near 0.63%. Commercial parcels often face a higher effective rate because of additional assessments. Local reports place the full effective San Francisco property tax rate for 2026 between 1.18% and 1.24% once voter-approved bonds apply. Homeowners should review their tax bill to separate the 1% base from the bond charges.

Proposition 13 and Base Year Value Rules

Proposition 13 controls San Francisco Property Tax growth for as long as the same owner holds the property. The assessed value gets locked at the purchase price when ownership changes. Each year, the assessed value can grow by the lower of 2% or the California Consumer Price Index. The California State Board of Equalization set the 2026-27 inflation factor at 2%, so existing assessed values rose by the full allowed amount this year.

• 1978 ballot measure capped the general property tax rate at 1%.
• Annual assessed value growth limited to 2% per year.
• New construction adds market value to the roll.
• Change of ownership triggers a full market-value reassessment.
• Proposition 19 expanded transfer rules for older homeowners and disaster victims.

Two neighbors on the same street can pay very different San Francisco Property Tax bills under this rule. A homeowner who bought in 1990 pays tax on a 1990 purchase price plus 2% annual growth. A buyer who purchased the same home in 2026 pays tax on the 2026 price. This base-year system is the main reason long-term owners see lower tax bills than recent buyers.

Property Tax Record Search San Francisco Online

San Francisco Property Tax records are available 24 hours a day through the Assessor-Recorder’s online portal. The portal replaced the older paper-based system with the SMART project (System for Managing Records, Assessments, and Transactions). Property owners can sign in to file exemption claims, view supplemental bills, and track appeal status. Public visitors can pull basic data without an account.

The official portal is hosted on the San Francisco government website at sf.gov. Use the portal for assessment research, not as a legal substitute for a deed, title report, or tax statement. For legal documents, request certified copies through the Recorder’s office.

What the Portal Shows

• Current assessed value and year-over-year change
• Applied exemptions (Homeowner, Disabled Veterans, etc.)
• Parcel map and block/lot information
• Tax bill history for the last several years
• Open appeal status and hearing dates

San Francisco Property Tax Assessment Roll and Growth

San Francisco Property Tax revenue rises each year as the assessment roll grows. Assessor-Recorder Joaquín Torres reported the 2026-2026 total local assessment roll reached roughly $353.6 billion after exemptions. That figure represents an increase of about $6 billion over the prior year, or 1.79%. Growth came from both residential properties and commercial parcels across the city.

The roll includes both secured property (real estate) and unsecured property (business equipment and boats). Secured real estate makes up the largest share of taxable value in San Francisco. Notices of Assessed Value for the 2026-2026 cycle went out in July 2026. Property owners who disagree with the value shown on the notice can begin the appeal process right away.

How to Appeal San Francisco Property Tax

San Francisco Property Tax appeals follow a two-track system. The first track is a free informal review for decline-in-value claims. The second track is a formal hearing before the Assessment Appeals Board (AAB). Each track has its own deadline, evidence rules, and filing method. Most property owners start with the informal review because it costs nothing and resolves many cases without a hearing.

Informal Prop 8 Decline-in-Value Review

The informal review covers Proposition 8 decline-in-value claims. Property owners can ask the Assessor to lower the assessed value when the market value has dropped below the Prop 13 factored base year value. In San Francisco, the informal review window opens January 2 and closes March 31. The filing is free, and the Assessor reviews comparable sales and market data before issuing a decision.

• File online through the community portal for fastest service.
• Submit a paper form to 1 Dr. Carlton B. Goodlett Place, City Hall, Room 190, San Francisco, CA 94102 if needed.
• Include comparable sales, photos, and repair estimates as evidence.
• Track the decision through the portal.

Formal Assessment Appeals Board Filing

Property owners who disagree with the Assessor’s decision on the informal review, or who want to challenge the base year value, can file a formal appeal. The Assessment Appeals Board (AAB) filing period for the 2026-2026 cycle closed September 15, 2026. Applicants may include the property owner, spouse, parents, children, or any person directly responsible for paying the property tax bill. An authorized agent may also file with proper written consent. Refer to the official AAB filing instructions for current cycle deadlines, fees, and waiver options.

• Use the form designated by the Assessment Appeals Board.
• Refer to the official AAB filing instructions for current fees and waiver options.
• Attach a complete evidence packet with comps and valuation data.
• Attend the scheduled hearing or send a representative.

San Francisco Property Tax Exemptions and Relief Programs

San Francisco Property Tax exemptions lower the taxable value of a home or remove part of the tax bill. The state Homeowners’ Exemption reduces the assessed value for owner-occupied primary residences. The Assessor-Recorder’s office processes exemption claims, but exemption amounts and eligibility follow California Revenue and Taxation Code rules. Filing is free, and most owners can claim exemptions through the community portal. Refer to the official county and state sources for the current exemption amounts and eligibility details.

Homeowner and Disabled Veterans Exemptions

• Homeowners’ Exemption: Reduces assessed value for owner-occupied primary residences (amount set by California law).
• Disabled Veterans’ Exemption: Available for service-connected disabilities (amount set by California law).
• Church, school, and nonprofit exemptions: Typically filed with the State Board of Equalization.
• Welfare exemption: Available for low-income housing owned by nonprofits.

Senior and Low-Income Property Tax Assistance

Senior citizens and low-income homeowners may qualify for state programs that defer or cancel part of the San Francisco Property Tax bill. State-level programs such as the Property Tax Postponement Program and the Property Tax Assistance Program (PTAP) are administered by the California Franchise Tax Board, not the county. Refer to the official California state program pages for current eligibility rules, income limits, and application procedures.

• Homeowner must meet age, disability, or income criteria set by the state.
• Annual household income limits apply (set by the state).
• Deferment creates a lien that the estate settles later.
• PTAP disbursements go out to qualified filers per state program rules.

Property Tax Bill Payment San Francisco and Due Dates

San Francisco Property Tax bills come from the Office of the Treasurer & Tax Collector, not the Assessor-Recorder. The Treasurer mails the annual secured tax bill each fall. Property owners can pay online, by mail, or in person. Online payments use the official Property Tax Payment Portal linked from the Treasurer’s site. Most banks also accept tax payments through their bill-pay systems.

• First installment: Due in the fall; refer to the official Treasurer’s website for the current year’s exact date and delinquency cutoff.
• Second installment: Due early in the calendar year; refer to the official Treasurer’s website for the current year’s exact date and delinquency cutoff.
• Online payments post the next business day.
• Mail payments require a US postmark on or before the due date.

Late payments add penalties and collection costs as set by California law. Continued non-payment can lead to a tax lien sale. Property owners who cannot pay on time should contact the Treasurer’s office about an installment plan before the delinquency date.

Tax Lien Sale and Delinquency in San Francisco

Delinquent San Francisco Property Tax bills eventually reach a tax lien sale. The Treasurer publishes a list of defaulting parcels each year. Tax lien investors pay the delinquent amount and attach a lien to the property. The owner must repay the lien plus fees, interest, and penalties to clear the title. In serious cases, the lien holder can start foreclosure proceedings.

• A late penalty applies on the day after the delinquency date (rate set by California law).
• A collection fee stacks on top of the penalty (amount set by California law).
• Interest runs on the unpaid balance at the rate set by California law.
• Tax lien sales happen once per year after public notice.

Property owners facing hardship should contact the Treasurer before the delinquency date. Installment plans, partial payments, and hardship deferrals are available for qualified applicants. Catching the bill early avoids the penalty stack and protects the title from a lien record.

Commercial Property Tax San Francisco vs Residential Rates

San Francisco Property Tax rates hit commercial parcels harder than residential ones. Commercial owners do not qualify for the Homeowners’ Exemption. Voter-approved bonds and special district assessments add to the 1% base. Local reports show the effective commercial rate sits between 1.18% and 1.24% for 2026, well above the residential effective rate near 0.63%.

Owners of multi-unit rentals cannot claim the Homeowners’ Exemption because they do not occupy the property. This makes rental property tax bills closer to commercial rates. San Francisco’s high property values amplify the dollar amount even when the rate looks low. A typical condo owner in a $1.1 million unit can still owe thousands of dollars per year in combined charges.

Property Tax on Condos and Vacant Land in San Francisco

San Francisco Property Tax rules treat condos, TICs, and single-family homes the same way under Prop 13. Each unit gets its own APN, its own factored base year value, and its own bill. Vacant land follows a different path because no residential structure sits on the parcel. Some vacant parcels still get Prop 13 protection, but new construction or subdivision events can trigger a full reassessment.

• Condo owners pay based on the original purchase price plus 2% annual growth.
• Vacant land in San Francisco carries the same 1% base rate plus bonds.
• Subdivision of a parcel can trigger Prop 13 reassessment for the new lots.
• New construction adds market value starting from completion date.

Property tax on condos often surprises new buyers who do not realize the bond charges are added on top of the 1% base. Review the supplemental tax bill, which arrives after a change of ownership, to catch any new construction charges. The supplemental bill covers the gap between the start of the tax year and the change of ownership date.

San Francisco Real Estate Tax History and Recent Trends

San Francisco Property Tax history shows steady growth in the assessment roll over the last decade. After the 2008 housing crash, Prop 13 protected long-term owners while market values collapsed. Recovery started in 2012 and accelerated through the 2010s. The 2020 pandemic caused a brief Prop 8 reduction wave in condo-heavy neighborhoods, but values recovered within two years.

• 2020-2021: Prop 8 reductions processed for downtown condos and TICs.
• 2022-2023: Commercial assessments surged as office and retail values rose.
• 2026-2026: Residential assessments cooled, especially in luxury neighborhoods.
• 2026-2026: Total roll hit $353.6 billion, up 1.79% year over year.

Homeowners who saw their assessed value jump in recent years can file a Prop 8 decline-in-value claim for the current year. The informal review window runs January 2 through March 31. A strong evidence packet with three or more comparable sales gives the Assessor enough data to make an adjustment.

Muni Parcel Tax and Local Assessments in San Francisco

San Francisco Property Tax bills may also include parcel taxes approved by city voters. The most recent parcel tax proposal sits on the November 2026 ballot. The Muni Parcel Tax would raise $187 million a year for San Francisco Municipal Transportation Agency (SFMTA) operations. Under the proposal, most homeowners would pay $129 per parcel, while large landlords and commercial property owners carry the biggest share.

• Most homeowners: $129 per parcel (proposed).
• Large landlords: Higher rate tier based on parcel size and unit count.
• Commercial owners: Rate set by square footage or lot size.
• Funds support Muni bus, rail, and paratransit operations.

Parcel taxes sit outside Prop 13’s limits. They apply as flat charges per parcel rather than as a percentage of value. The Treasurer collects parcel taxes on the same annual bill as the 1% general levy. San Francisco Property Tax bills may also include special assessments for mosquito control, lighting districts, and storm water management.

Property Tax Refund San Francisco and Overpayment Claims

San Francisco Property Tax refunds are available when a property owner pays more than the correct amount. Common causes include incorrect exemption application, duplicate payments, and post-appeal adjustments. Refund claims go to the Treasurer & Tax Collector, not the Assessor. The Treasurer processes the refund after the Assessor confirms the correct assessed value.

• File a refund claim within the statute of limitations set by state law.
• Include proof of overpayment and any Assessor adjustment letters.
• Track refund status through the Treasurer’s portal.
• Property tax refunds for overpayment may take several months to process.

Property owners who win an appeal can expect a refund for the overpaid amount plus interest. Interest accrues from the date of payment. The refund shows up as a check or direct deposit based on the owner’s payment method. Adjusting future bills automatically is also common when the new value covers multiple years.

San Francisco Property Tax Delinquency and Payment Plans

San Francisco Property Tax delinquency triggers penalties, interest, and possible lien action. The Treasurer offers installment payment plans for owners who cannot pay the full bill on time. Plans require a written application, a down payment, and a signed agreement. Hardship deferrals may be available for seniors, disabled persons, and low-income owners.

• Apply for a payment plan before the delinquency date.
• Make the required down payment to start the plan.
• Keep current installments on time to stay in good standing.
• Defaulting on the plan puts the full balance back into collection.

The Treasurer publishes a list of parcels facing tax lien sale each year after public notice. Property owners can stop the sale by paying the full delinquent amount plus penalties and fees. Stopping the sale does not erase the penalties already charged.

Property Tax Base Value San Francisco and Reassessment Triggers

San Francisco Property Tax base value resets on certain events. The most common trigger is a change of ownership, where the new owner pays tax on the purchase price. New construction adds market value starting from the completion date. The Assessor tracks these events through recorded deeds, building permits, and change-of-ownership statements filed by buyers.

• Standard sale: New assessed value equals sale price.
• Inherited property: Transfers between spouses and parents-to-children exclude from reassessment under Prop 13 (with limits).
• Proposition 19: Expanded transfer rules for fire victims and older homeowners.
• New construction: Market value of the new addition gets added.

Property owners should review their supplemental tax bill after a purchase or new construction. The supplemental bill covers the gap between the start of the tax year and the change event. Supplemental bills often arrive months after closing and can surprise new buyers. Checking the Assessor’s portal right after a purchase gives a head start on planning for the supplemental charge.

San Francisco Property Tax Facts and Statistics

San Francisco Property Tax bills reflect some of the highest property values in California. Local data sources show the median home value sits near $1,143,246, with a median rent of $3,161 per month and a median household income of $133,780. The residential effective rate of 0.63% produces a typical annual tax bill in the low five figures for median-value homes.

Statewide, the effective California property tax rate averages 0.76%. San Francisco’s residential effective rate sits below the state average, but the higher property values push the dollar amount well above most California counties. Commercial property owners see effective rates above the state average because of San Francisco’s voter-approved bond stack.

Contact, Local Details, and Map

The San Francisco Office of the Assessor-Recorder handles all San Francisco Property Tax assessment questions, exemption filings, and record lookups. Property owners can visit the office at City Hall. The office processes new assessments, decline-in-value reviews, and exemption claims. The Treasurer & Tax Collector handles bill payments, delinquency, and refunds.

Tax Assessor

• Department Name: San Francisco Office of the Assessor-Recorder
• Official Website: sf.gov (Assessor-Recorder department page)
• Direct Public Search Portal: sf.gov (San Francisco Assessor-Recorder’s community portal)
• Physical Address: 1 Dr. Carlton B. Goodlett Place, City Hall, Room 190, San Francisco, CA 94102
• Mailing Address: 1 Dr. Carlton B. Goodlett Place, City Hall, Room 190, San Francisco, CA 94102

Deed Recorder

• Department Name: San Francisco Office of the Assessor-Recorder
• Official Website: sf.gov (Assessor-Recorder department page)
• Direct Public Search Portal: sf.gov (San Francisco Assessor-Recorder’s community portal)
• Physical Address: 1 Dr. Carlton B. Goodlett Place, City Hall, Room 190, San Francisco, CA 94102
• Mailing Address: 1 Dr. Carlton B. Goodlett Place, City Hall, Room 190, San Francisco, CA 94102

Frequently Asked Questions

San Francisco property tax matters affect every owner, buyer, and landlord in the city. Knowing how rates are set, where to pay bills, and how to claim exemptions can save money and avoid penalties. The Office of the Assessor‑Recorder handles assessments, exemptions, and appeals, while the Treasurer‑Tax Collector processes payments. Use the official portal for quick record checks and online transactions.

What are the current residential property tax rates in San Francisco?

The base rate is 1 % of the assessed value under Proposition 13. Voter‑approved bonds and parcel taxes add roughly 0.6 % to 0.9 % depending on the neighborhood. Most owners see an effective rate between 1.6 % and 1.9 % of market value. For a home assessed at $800,000, the yearly bill typically ranges from $12,800 to $15,200.

How can I pay my San Francisco property tax bill online?

Visit the Treasurer‑Tax Collector’s Property Tax Payment Portal linked from the Assessor‑Recorder’s community portal. Enter the parcel number or address, verify the amount, and choose a credit card or ACH transfer. Payments are processed instantly, and a receipt emails to the address on file. The portal also shows due dates and any outstanding balances.

When is the deadline to file an assessment appeal for the 2026‑2026 tax year?

Owners must submit an informal Prop 8 review by March 31, 2026, or a formal appeal to the Assessment Appeals Board by November 30, 2026. Use the online appeal form on the Assessor‑Recorder’s portal, attach supporting sales data, and keep a copy of the confirmation number. Late filings are not considered.

Which exemptions are available for seniors and low‑income residents in San Francisco?

Seniors 65 plus may claim a Homestead exemption of up to $300,000, reducing the taxable base. Low‑income households qualifying for the California Property Tax Postponement Program can defer payments until the property is sold. To apply, complete the exemption form on the Assessor‑Recorder’s website, attach proof of age or income, and submit by the annual deadline posted on the portal.

What contact details should I use for a property tax question that isn’t answered online?

Call the Assessor‑Recorder’s office at (628) 652‑8100 during business hours. Email inquiries to assessor@sfgov.org. For in‑person visits, go to 1 Dr. Carlton B. Goodlett Place, Room 190, San Francisco, CA 94102. The staff can verify parcel information, guide you through appeal steps, or clarify payment issues.