San Francisco Property Tax Lookup: Complete Guide
Look up any San Francisco property tax bill, parcel history, permit record, and assessed value the same way a working Realtor does — plus how supplemental bills, Prop 13, Prop 19, exemptions, and appeals actually affect what you pay.
Property taxes in San Francisco are one of the most consequential — and most misunderstood — line items in homeownership. The actual mechanics are simple once you see them: a 1% base rate, voter-approved bond debt on top, occasional special assessments, and a supplemental bill the first year you own.
The complications come from three places: Prop 13 (which freezes your basis), Prop 19 (which dramatically changed inheritance), and the supplemental bill that almost no first-time buyer is warned about.
This guide is written to be evergreen. Specific tax rates and exemption amounts adjust by a small percentage each year, but the workflow, structure, and traps below do not change.
💡 Local insight from Christopher — Every year I have multiple clients receive a supplemental bill 3-9 months after closing and panic. It is not a mistake. It is not a penalty. It is the system working as designed. The agent and lender who walked you through closing should have warned you. This guide will.
The three websites every SF owner should know
| Office | URL | What you look up |
|---|---|---|
| Assessor-Recorder | sfassessor.org | Assessed value, exemptions, ownership transfers, recorded deeds |
| Treasurer & Tax Collector | sftreasurer.org | Current bills, payment history, supplemental bills, delinquencies |
| Department of Building Inspection (DBI) | sfdbi.org | Permit history, complaints, certificates of occupancy, 3R reports |
Together, these three give you the same information any working real estate professional pulls before recommending a price.
How SF property tax is actually calculated
Total annual tax = (Assessed Value × 1%) + Voter-Approved Bond Debt + Special Assessments
In practice the effective rate in San Francisco hovers between 1.17% and 1.23% of assessed value, depending on which bonds and special districts apply to your parcel.
Worked example
A home purchased for $1,500,000:
| Component | Amount |
|---|---|
| Base rate (1% × $1.5M) | $15,000 |
| Bond debt (~0.17%) | $2,550 |
| Special assessments (typical) | $200-$500 |
| Estimated annual total | ~$17,750-$18,050 |
✔ Pro tip — Use 1.20% as your back-of-envelope when budgeting. It is conservative enough that you will not be surprised.
Prop 13 in one paragraph
Proposition 13 (1978) fixes your assessed value at the purchase price (with limited inflationary adjustments capped at 2% per year) until the property changes hands or has new construction. This is why long-time SF owners pay dramatically less than recent buyers on similar homes — and why the assessed value on a listing is almost never the new buyer's tax basis.
| Year purchased | Purchase price | Approx. current assessed value | Approx. current tax |
|---|---|---|---|
| 1985 | $250,000 | ~$450,000 | ~$5,400/yr |
| 2000 | $700,000 | ~$1,050,000 | ~$12,600/yr |
| 2015 | $1.4M | ~$1.7M | ~$20,400/yr |
| 2024 | $2.0M (today) | $2.0M | ~$24,000/yr |
⚠ Common mistake — Buyers see the seller's $9,000 tax bill on the listing and budget around that number. Their actual bill, after reassessment, is often 2-3x that amount. Always model the tax on your purchase price, not the seller's.
The supplemental bill: the surprise nobody warns you about
When you close, your purchase price becomes the new assessed value. The county then issues a supplemental tax bill covering the difference between the old assessed value and the new one, prorated from the close of escrow to the end of the fiscal year (June 30).
Example
- Seller's assessed value: $700,000
- Your purchase price: $1,500,000
- Difference: $800,000
- Supplemental tax (annualized): ~$9,600
- If you close December 1 (7 months left in fiscal year): ~$5,600 supplemental bill
A second supplemental for the next fiscal year often arrives a few months later if the change of ownership crosses a fiscal year boundary.
💰 Money-saving tip — Open a separate savings account at closing and fund it with 1.0-1.5% of your purchase price. This reliably covers your first supplemental without any cash-flow panic.
🚩 Red flag — If your lender is escrowing for taxes, they are escrowing based on the prior owner's bill. They are not escrowing the supplemental. That bill is on you.
Prop 19: how inheritance and intra-family transfers changed in 2021
Prop 19 narrowed two long-standing benefits dramatically.
Parent-to-child transfers (and grandparent-to-grandchild)
| Before Prop 19 | After Prop 19 (post Feb 16, 2021) |
|---|---|
| Primary residence: unlimited basis transfer | Primary residence only if the child makes it their primary residence within 1 year, with a value cap |
| First $1M of other property: basis transfer | No basis transfer on non-primary residence |
| Rental property: full basis transfer | Reassessed to market value on transfer |
In SF, this changed planning for nearly every long-term-owned multi-family. If you are inheriting (or planning to leave) property, get estate planning advice before death triggers a transfer.
Replacement primary residence for 55+, severely disabled, or wildfire victims
Prop 19 expanded the benefit: eligible owners can now transfer their basis up to 3 times to a replacement primary residence anywhere in California, with value adjustments allowed. This is one of the most underused planning tools for SF retirees downsizing or relocating.
Exemptions, in order of how often they're missed
Homeowners' Exemption — $7,000 reduction in assessed value
- Saves ~$80-90/year.
- File once with the Assessor after move-in (Form BOE-266).
- Stays in place as long as the home is your primary residence.
Almost every buyer I work with forgets to file this in year one.
Disabled Veterans' Exemption
- Substantially larger reduction for qualifying disabled veterans (especially 100% disability).
- Income limits apply for certain tiers.
Welfare / Religious / Non-Profit Exemptions
- For property owned and used by qualifying organizations.
Builder's Exclusion
- New construction held for sale (not occupied or rented) may qualify for delayed reassessment until first occupancy or sale.
Special assessments and parcel taxes worth knowing
| Type | Example | What to do |
|---|---|---|
| School bonds | Voter-approved SFUSD bonds | Appears as a line item on your bill |
| Community Facilities District (Mello-Roos) | Rare in SF proper, more common in some Peninsula cities | Confirm before closing |
| Sewer / water capital | Citywide infrastructure | Standard, generally small |
| Special improvement district | Geographically limited (e.g., parts of SoMa) | Verify in the parcel record |
| Vacancy tax (Empty Homes Tax) | Residential units vacant 182+ days | Significant; file annually if applicable |
| Transfer tax | Paid at sale, scaled to price (SF's tiers are some of CA's highest) | Plan for it on your sale |
✔ Pro tip — The Empty Homes Tax surprises out-of-area owners who use SF condos as occasional pied-à-terres. Confirm your occupancy filing each year.
Looking up a specific property: walkthrough
Let's say you're considering an offer on 555 Example Street, San Francisco. The same workflow applies to every property.
Step 1 — sfassessor.org
Search by address. You will see:
- Block and Lot (memorize this — it is the parcel ID for every other lookup)
- Current assessed land + improvement value
- Date of last change of ownership
- Active exemptions
- Mailing address of the current owner (useful for off-market outreach)
Step 2 — sftreasurer.org
Enter block/lot or address. You will see:
- Current year's tax bill (both installments)
- Last 3-5 years of payments
- Any supplemental bills outstanding
- Any delinquencies or liens
Step 3 — sfdbi.org permit portal
Enter the address. You will see:
- Every permit issued for the parcel
- Status (issued, completed, expired, withdrawn)
- Inspection history
- Open complaints or notices of violation
🚩 Red flag — A property with significant recent renovation but no corresponding permits is one of the highest-risk situations in SF real estate. Unpermitted work can trigger required corrective construction, fines, and major insurance complications.
Step 4 — 3R Report (when applicable)
The "Report of Residential Building Record" pulls together permit history, notices, and code-compliance items into one document. Sellers are required to provide it; buyers should re-pull a fresh copy in escrow.
How to estimate your tax for a property you're considering
Use this back-of-envelope:
Estimated annual tax = Purchase Price × 1.20%
For a $1.5M home: $18,000/year ($1,500/month).
For loan qualification, lenders typically use 1.25% to be conservative. For your own budget, use 1.20% as the realistic number and set aside a one-time supplemental reserve as discussed above.
✔ Pair this with the Buyer Buying Power Calculator — it bakes the right tax assumption into your monthly affordability.
Appealing your assessed value
If you believe your assessed value exceeds the true market value (more common in a soft market or after a refinance appraisal comes in low), you can appeal.
| Step | Detail |
|---|---|
| Window | July 2 – September 15 each year |
| Form | Application for Changed Assessment (with the Assessment Appeals Board) |
| Evidence | 3-5 comparable sales within 90 days before the lien date (January 1) |
| Hearing | Informal review first, formal hearing if needed |
| Outcome | Either a reduction (refund + lower future basis) or no change |
💡 In a softer market year, an appeal can be one of the most cost-effective things an SF owner does. Most appeals are filed without an attorney.
Payment timing, penalties, and tips
| Installment | Due | Delinquent after | Penalty |
|---|---|---|---|
| First | November 1 | December 10 | 10% + admin fee |
| Second | February 1 | April 10 | 10% + admin fee + interest |
✔ Pro tip — Most owners pay both installments at once in November or December. There is no early-payment discount but it eliminates the risk of forgetting the April deadline.
If your mortgage includes escrow, the lender pays on your behalf. Always verify in November and April that the payment posted — escrow errors do happen, and the penalty falls on you, not the lender.
How tax interacts with selling
When you sell:
- Transfer tax is owed at close (paid by seller in SF custom; tiered by price).
- Property tax is prorated through close — you pay your portion of the year.
- Capital gains are a federal/state matter, separate from property tax.
The Empty Homes Tax and Vacancy Tax filings should be current before listing; unpaid balances become liens.
✔ See the Seller Net Proceeds Calculator for a full closing cost estimate that includes transfer tax.
Frequently asked questions
Why is the assessed value on the listing so much lower than the price? Because of Prop 13, the assessed value reflects the seller's basis (purchase price at their date of acquisition plus 2%/year inflation). Your assessed value resets to your purchase price.
Will my tax bill go down if home values drop? On the base year value, no — Prop 13 caps the upside but the floor is the base year. However, if market value drops below your current assessed value, you can apply for a temporary "Decline-in-Value" reduction (Prop 8).
What happens if I add an ADU or do a major renovation? New construction triggers a reassessment of the value added (not the entire property). The original house's basis stays under Prop 13; only the new portion gets a new basis.
Are property taxes deductible? Federal SALT deduction caps at $10,000 combined state and local for most filers. State taxes also have their own treatment. Speak with a tax professional.
How do property taxes work on a TIC? TIC owners receive a single bill for the whole building, divided among owners by the TIC agreement. There is one Assessor parcel, one tax bill, and one combined supplemental bill on transfers.
What about condos? Each condo is its own parcel with its own bill, separate from the HOA dues.
What if I cannot pay my tax bill? The Treasurer offers a 5-year installment plan for delinquent residential taxes. Do not let bills go more than 5 years delinquent — that triggers tax-default sale.
Working with Christopher
Property taxes are not the most glamorous part of homeownership, but they are one of the most consequential. Every year I help clients pull tax history, model supplemental bills, evaluate Prop 19 planning options, and file appeals when assessed values get out of line with reality.
If you want a second set of eyes on a specific parcel — whether you are buying, selling, inheriting, or just trying to understand your bill — reach out for a free consultation.
Related reading:
Frequently asked questions
The questions San Francisco buyers, sellers, and landlords ask me most often on this topic. All answers are expanded by default — click any question to collapse it.
Where do I look up my San Francisco property tax bill?+
What is a supplemental tax bill?+
How is my SF property tax calculated?+
Can my property taxes go up more than 2% per year?+
What is the Homeowners' Exemption?+
How do I appeal my assessed value?+
Does Prop 19 affect inherited property in San Francisco?+
When are property taxes due in San Francisco?+
Related San Francisco guides
Keep going — these are the next reads I'd hand a buyer client after this one.
Christopher Lee's definitive first-time buyer playbook for San Francisco — how to set a real budget, choose the right neighborhood, win in multiple offers, navigate TICs and condos, and avoid the mistakes that cost SF buyers six figures.
The three ownership structures every San Francisco buyer evaluates — condominiums, tenancies-in-common, and single-family homes. Real cost differences, financing realities, and the trade-offs that actually matter.
Down payment is only one line. This guide walks through every dollar a San Francisco buyer needs at the closing table — lender fees, escrow, title, prorations, reserves, and the SF-specific items most first-time buyers miss.
What a real San Francisco pre-approval looks like — jumbo limits, asset documentation, RSU and bonus income, and how listing agents actually read your letter.
The complete, plain-English guide to San Francisco rent control: which buildings are covered, how much rent can legally go up, allowable passthroughs, owner move-in and Ellis Act rules, buyouts, and the mistakes that cost landlords and tenants the most money.
The pre-listing playbook San Francisco sellers actually need: which projects return more than they cost, what to skip, the realistic prep timeline, and how staging works in SF (where Victorians, Edwardians, and small-footprint condos each need different treatments).
How to evaluate, underwrite, finance, and operate San Francisco multi-family properties — written from over a decade of buy-side and listing experience. Covers cap rates, rent-controlled rent rolls, condo and TIC exits, soft-story risk, and the underwriting mistakes that quietly destroy returns.
How much home can you afford?
Run real numbers on jumbo loan limits, down payment, and monthly costs for a San Francisco purchase.