San Francisco property tax calculator

How San Francisco property tax is calculated

San Francisco is a consolidated city and county with a single secured tax rate for every parcel: the 1% Prop 13 levy plus the debt rate voters approved for city, school, college and BART bonds, 1.18162182% in all for 2026-27.^[2] The rate is charged on the assessed value, which under Prop 13 is the purchase price grown by at most 2% a year, not today's market value.^[1]

Tax = (Assessed value − $7,000 homeowners' exemption) × 1.18162182% + parcel taxes

A home assessed at $800,000 owes $9,370.26 in ad valorem tax for 2026-27, $781 a month. A buyer who just paid $1.5 million starts at $17,641.61, while a neighbor who bought decades ago at a $350,000 base pays $4,052.96 for the same services.^[2][1] The Prop 13 base itself is worked out on the California property tax calculator.

San Francisco property tax rate for 2026-27

The Board of Supervisors adopted 1.18162182% on September 22, 2026 by an 11-0 vote, down slightly from 1.18268325% in 2025-26; the city's Administrative Code requires a new rate by September 30 each year.^[2][14]

The 0.18162182% above the 1% levy pays debt service: city general obligation bonds are the largest piece at 0.10895608%, then school district bonds at 0.04153130%, BART at 0.0163% and City College at 0.01483444%.^[2] Inside the 1% itself the Charter reserves fixed slices for the Children's Fund (0.04%), the Library Preservation Fund (0.025%) and the Open Space Fund (0.025%).^[2]

Landlords of rent-controlled units can pass part of the bond rate to tenants: for 2026-27 the pass-through is $0.0142 per $100 for tenancies that began on or before June 30, 2006 and $0 for tenancies that began from July 1, 2025.^[2]

Parcel taxes and direct charges on the bill

Below the rate, a San Francisco bill lists fixed charges that do not depend on value. For a single-family parcel in 2025-26 the three school parcel taxes alone came to $696.72: the School Parcel Tax of 2020 ($334.38), SFUSD Teacher Support ($319.34) and the SFUSD Facilities District ($43.00); each rises with inflation.^[3]

Bills can also carry community benefit district charges, Mello-Roos districts such as Treasure Island and Mission Rock, PACE loans and garbage or water liens, each set by its own agency.^[3]

San Francisco property tax due dates

Secured bills go out in October. The first installment is due November 1 and becomes delinquent after 5:00 p.m. on December 10; the second is due February 1 and becomes delinquent after 5:00 p.m. on April 10, each with a 10% penalty.^[7][1]

• July — Notice of Assessed Value mailed
• October — Secured bills mailed
• Due November 1; delinquent after 5:00 p.m. December 10 — 1st installment (10%)
• Due February 1; delinquent after 5:00 p.m. April 10 — 2nd installment (10% plus applicable fees)
• Unpaid after 5:00 p.m. June 30 — Tax-defaulted (Additional 1.5% per month plus redemption fee)
• Same as the annual bill: delinquent after December 10 and April 10 — Supplemental bills mailed July 1 – October (10%; 2nd installment 10% plus applicable fees)
• 1st installment delinquent after the last day of the month after the mail date printed on the bill; 2nd installment delinquent after the last day of the 4th month after that — Supplemental bills mailed November 1 – June 30 (10%; 2nd installment 10% plus applicable fees)

Pay the whole year with the first installment or in two installments (Nov 1 / Feb 1). Payments must be received or USPS-postmarked by the due date; private metered postage is not accepted as a postmark. Supplemental bills (after a purchase or new construction) are prorated and have their own delinquency dates. Prior-year secured escape assessments can go on a four-year Escape Installment Plan (request through 311).^[7] Dates for other counties are on property tax due dates.

Exemptions for homeowners, seniors and veterans

The homeowners' exemption takes $7,000 off the assessed value of your principal residence, worth $83 a year at the 2026-27 rate.^[5][2] File by February 15 for the full amount.^[5]

San Francisco has no senior exemption from the rate itself. Seniors who live on the property can be exempted from the three school parcel taxes through the SFUSD Senior Citizen Exemption program, and seniors, blind or disabled owners can defer current taxes with the State Controller's Property Tax Postponement program.^[3] Owners 55 and older can move their Prop 13 base to a new home under Prop 19.^[15] Other counties' programs are on property tax exemptions for seniors.

How to appeal your San Francisco assessment

San Francisco closes its regular appeal window early: applications to the Assessment Appeals Board are accepted July 2 to September 15, and the 2026 window closed September 15, 2026 with no late filings.^[8][11]

The $120 processing fee is waived if you qualify for a court-fee waiver or the value difference is $7,500 or less; hearing-officer hearings carry no hearing fee.^[9] For the informal review the Assessor wants sales or an appraisal dated close to January 1.^[4] For other counties' windows, see the property tax assessment appeal guide (an estimate, not an appraisal, and not legal advice).

What San Francisco homeowners typically pay

Census figures for 2024 put the median property tax paid by San Francisco homeowners at more than $10,000 on a median home value of $1,314,700.^[12][13]

California's effective rate is compared with other states on property tax rates by state.

Common mistakes

• Using the sale price after years of ownership. Tax follows the Prop 13 assessed value on your notice, which can be far below market value.
• Forgetting the supplemental bill. After a purchase the Treasurer sends prorated supplemental bills with their own delinquency dates, on top of the regular bill.
• Waiting until November to appeal. Unlike Los Angeles or Contra Costa, San Francisco's regular window ends September 15. Compare counties from the property tax calculator.