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Updated 2025 Tax Year

San Francisco County
Property Tax Guide

Everything you need to know about property taxes in San Francisco County, CA. Rates, due dates, exemptions, and how it affects your monthly payment.

9 Official Sources
8 min read
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Quick Facts
Tax Rate
0.8117% (effective rate for 2025)
1st Due
Nov 1
2nd Due
Feb 1
Exemptions
5+ Available
Section 1

How Property Tax Works

San Francisco County operates under California's property tax system, which is governed by Proposition 13 and provides funding for essential local services including schools, public safety, infrastructure, and city operations. The county's effective property tax rate for 2025 is approximately 0.8117%, which is below the statewide average and reflects the city's high property values and efficient tax collection system. Property taxes in San Francisco are based on assessed value rather than market value, with annual increases capped at 2% under Proposition 13 protections.

The San Francisco Assessor-Recorder's office is responsible for fairly and accurately assessing all taxable property within the city and county, while the Treasurer & Tax Collector handles billing and collection. Property taxes fund a wide range of municipal services, from the San Francisco Unified School District to city infrastructure projects, making them a critical component of the city's revenue structure. The assessment roll for 2025-2026 totals approximately $353.6 billion, reflecting the significant property values throughout the county.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
Base County Rate0.2500%General county operations and services
School District0.3200%San Francisco Unified School District funding
City General Fund0.1800%Municipal services and operations
Debt Service0.0617%General obligation bonds and debt payments
Total Effective Rate0.8117%Combined rate applied to assessed value

Note: Rates may vary slightly by specific location within San Francisco County due to special assessment districts or Mello-Roos Community Facilities Districts. The total rate of 0.8117% represents the standard rate for most properties in the county.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in San Francisco County, property taxes are due in two installments:

First Installment
Nov 1
Delinquent after Dec 10
Second Installment
Feb 1
Delinquent after Apr 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes are triggered when there is a change in ownership or completion of new construction that results in a higher assessed value than the current Proposition 13 base year value. When you purchase a property in San Francisco, the Assessor-Recorder reappraises it at current market value, and if this new assessed value exceeds the previous Proposition 13 protected value, supplemental taxes are levied to capture the difference for the remainder of the tax year.

The supplemental tax is calculated by taking the difference between the new assessed value and the previous assessed value, then applying the current tax rate to that difference, prorated for the remaining months in the tax year. For example, if you purchase a home in September that was previously assessed at $500,000 but reappraised at $800,000, you would owe supplemental taxes on the $300,000 difference for the remaining months of the tax year (October through June). San Francisco provides a supplemental tax calculator tool on their website to help property owners estimate these additional taxes after a purchase.

Example Calculation

Example 1: $300,000 Assessed Value

  • Assessed Value: $300,000
  • Less Homeowner's Exemption: -$7,000
  • Net Taxable Value: $293,000
  • Tax Rate: 0.8117%
  • Annual Property Tax: $2,378
  • Monthly Escrow: $198

Example 2: $600,000 Assessed Value

  • Assessed Value: $600,000
  • Less Homeowner's Exemption: -$7,000
  • Net Taxable Value: $593,000
  • Tax Rate: 0.8117%
  • Annual Property Tax: $4,813
  • Monthly Escrow: $401

Example 3: $1,000,000 Assessed Value

  • Assessed Value: $1,000,000
  • Less Homeowner's Exemption: -$7,000
  • Net Taxable Value: $993,000
  • Tax Rate: 0.8117%
  • Annual Property Tax: $8,060
  • Monthly Escrow: $672

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Section 5

Escrow & Property Taxes

Most mortgage lenders in San Francisco County require borrowers to maintain an escrow account for property tax payments, collecting monthly payments as part of your mortgage payment and remitting taxes directly to the Treasurer & Tax Collector on your behalf. San Francisco County operates on a split payment schedule with installments due November 1st and February 1st, and lenders typically time their payments to meet these deadlines. Your lender will analyze your annual tax liability and divide it by 12 to determine your monthly escrow contribution, often adding a small cushion to account for potential increases.

You can verify that your lender has made proper payment by visiting the Property Tax Payment Portal at https://sftreasurer.org/property-taxes, where you can view current statements and payment history. It's important to review your annual escrow analysis statement from your lender to ensure adequate funds are being collected, as shortfalls can result in escrow deficiencies that require catch-up payments. If you pay taxes directly without escrow, remember that late payments incur penalties, and you can make payments online via electronic check with no service fees through the official payment portal.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are property taxes due in San Francisco County? A: Property taxes are due in two installments: November 1st for the first installment and February 1st for the second installment. Payments are considered delinquent if not received by December 10th and April 10th respectively.

Q: How do I apply for the homeowner's exemption? A: Complete the Homeowner's Exemption Claim Form available at https://sfassessor.org/exemptions. This exemption reduces your assessed value by $7,000, saving approximately $70-80 annually in property taxes.

Q: How can I look up my property's assessed value? A: Use the property search tool at https://sfassessor.org/property-information/property-search to find current assessed values, exemptions, and property details for any parcel in San Francisco County.

Q: What if I believe my property is over-assessed? A: Single-family residential property owners can file for an informal decline-in-value review between January 2nd and March 31st each year if they believe their assessed value exceeds market value.

Q: Can I pay my property taxes online? A: Yes, you can pay online through the Property Tax Payment Portal with no service fees when using electronic check (eCheck). Credit and debit card payments may incur additional fees.

Q: What happens if I pay my taxes late? A: Late payments incur penalty fees and interest charges. Properties can eventually face tax lien sales if taxes remain unpaid for extended periods.

Q: How does Proposition 13 protect my property taxes? A: Proposition 13 limits annual assessment increases to 2% and bases taxes on purchase price rather than current market value, providing long-term predictability for property owners.

Q: What other exemptions are available besides the homeowner's exemption? A: Various exemptions exist for seniors, disabled persons, veterans, and non-profit organizations. Visit https://sfassessor.org/exemptions for complete details and application requirements.

Verified Sources

Backed by 9 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
County
San Francisco County Assessorsfassessor.org
02
County
San Francisco County Tax Collectorsftreasurer.org
03
County
San Francisco County Assessorsfassessor.org
04
NOTIFICATION OF ASSESSED VALUEsf.gov
05
County
BOE Tax Rate Area Maps – San Francisco County 2025boe.ca.gov
06
Assessor-Recorder Joaquín Torres Presents 2025-2026 ...sf.gov
07
Supplemental Assessmentboe.ca.gov
08
Learn about supplemental assessmentssf.gov
09
Tax Doc
Property Tax Paymentsf.gov
All sources verified as of 2025 Tax Year

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