How to Pay Property Taxes in San Francisco
Where and how to pay your San Francisco property tax bill
San Francisco property taxes are collected by the Assessor-Recorder's Office, but you pay them to the Tax Collector. You can pay online through the Tax Collector's website using a credit card, debit card, or electronic check—there is a processing fee for card payments. You can also mail a check to the Tax Collector's Office, pay in person at 1 Dr. Carlton B. Goodlett Place (Room 140), or set up automatic payments through your bank's bill-pay system at no extra cost.
Property tax bills in San Francisco are sent twice per year, typically in May and December. The first installment (July–October) and second installment (January–April) each have their own due dates. If you do not receive a bill, you can look up your property online through the Assessor-Recorder's Property Information System or call the Tax Collector at 415-554-5050 to confirm the amount owed and the due date.
Key Takeaways
- San Francisco property tax bills arrive twice yearly, with separate due dates for each installment; missing either one triggers penalties and interest.
- You can pay online, by mail, in person, or through automatic bank bill-pay; online card payments charge a fee, but automatic bank payments do not.
- Late payments accrue interest at 1.5 percent per month and may trigger a tax lien on your property if left unpaid for long enough.
- If you cannot pay the full amount by the due date, contact the Tax Collector about a payment plan before the bill becomes delinquent.
- Homeowners over 65, disabled, or on a fixed income may reduce their tax burden through the Homeowners' Property Tax Exemption or the Senior Citizen Property Tax Deferral Program.
Understanding your San Francisco property tax bill
Your property tax bill shows the assessed value of your property, the tax rate (which varies by neighborhood and is set by the city and county), and the amount due for each installment. The bill also lists the due date and the address where you should mail payment. If you own a condo or live in a building with multiple units, your bill reflects only your unit's assessed value.
San Francisco assesses property at market value, which is updated when you buy, refinance, or make major improvements. If you believe your assessed value is wrong, you can file a Proposition 8 application with the Assessor-Recorder's Office within 30 days of receiving your bill. This does not reduce your current bill but can lower future assessments if approved.
What happens if you pay late
If you do not pay by the due date, the Tax Collector charges interest at 1.5 percent per month on the unpaid balance, compounded monthly. After 10 days of nonpayment, a penalty of 10 percent is added to the unpaid amount. These charges stack quickly: a $5,000 unpaid bill can grow by hundreds of dollars within a few months.
If your property tax remains unpaid for more than five years, the Tax Collector can file a tax lien against your property. A lien makes it difficult or impossible to sell, refinance, or borrow against your home until the debt is paid. The city can also begin foreclosure proceedings, though this typically happens only after years of nonpayment and multiple notices.
Payment plans and hardship options
If you cannot pay the full amount by the due date, contact the Tax Collector's Office before the bill becomes delinquent. The office can work with you on a payment plan that spreads the debt over several months. Payment plans do not eliminate interest and penalties, but they stop additional penalties from accruing and keep your property from moving toward a tax lien.
To request a payment plan, call 415-554-5050 or visit the Tax Collector's Office in person. You will need to explain your situation and show that you intend to pay. The office typically requires a down payment and a schedule for the remaining balance, though the exact terms depend on the amount owed and your circumstances.
Tax reductions for seniors and disabled homeowners
San Francisco offers two programs that can reduce property taxes for homeowners who meet income and age requirements. The Homeowners' Property Tax Exemption reduces the assessed value of your primary residence by $7,000 if you own and occupy it and meet income limits (which vary by year). The Senior Citizen Property Tax Deferral Program allows homeowners 65 and older to defer paying property taxes until the property is sold or transferred, though interest accrues on the deferred amount.
To apply for either program, contact the Assessor-Recorder's Office at 415-554-5863. You will need to provide proof of ownership, proof of occupancy, and proof of income. Applications are typically accepted year-round, though the exemption takes effect on the next tax bill after approval.
Automatic payment and online options
Setting up automatic payments through your bank's bill-pay system is the simplest way to avoid late fees. You provide your property tax account number and the Tax Collector's mailing address, and your bank sends a check automatically on the date you choose. This costs nothing and works reliably, though you should set the payment date at least one week before the due date to account for mail delivery time.
If you prefer to pay online, the Tax Collector's website accepts credit cards, debit cards, and electronic checks. Credit and debit card payments charge a convenience fee (usually 2 to 3 percent of the payment amount), but electronic check payments do not. You can also set up a one-time payment or recurring payments through the online system, though recurring online payments still charge the convenience fee each time.
What to do if you lose your bill or need to verify the amount
If you do not receive your property tax bill in the mail, do not assume you do not owe taxes. Contact the Tax Collector immediately at 415-554-5050 to confirm the amount and due date. You can also look up your property online through the Assessor-Recorder's Property Information System by entering your address or assessor's parcel number (APN).
If you need a copy of a past bill or want to see your payment history, the Tax Collector's Office can provide this information by phone or in person. Keeping records of your payments protects you if a dispute arises later about whether a payment was received or applied correctly.
Frequently Asked Questions
Can I pay my property tax bill with a credit card without a fee?
No. The Tax Collector's online system charges a convenience fee (typically 2 to 3 percent) for credit and debit card payments. To avoid the fee, pay by electronic check through the online system, by automatic bank bill-pay, by mailing a check, or in person with cash or a check.
What is the difference between the first and second installment?
San Francisco splits the annual property tax into two payments with separate due dates. The first installment is typically due in October, and the second is due in April. You must pay both on time; missing either one triggers penalties and interest on that installment.
If I pay late, can the penalties and interest be removed?
The Tax Collector has limited authority to remove penalties. Contact the office to explain your situation; in rare cases of hardship or error, penalties may be reduced or waived. Interest, however, is required by law and cannot be removed. The sooner you pay, the less interest accrues.
What happens if I sell my house before the property tax bill is due?
Property taxes are prorated between the seller and buyer at closing. The title company or escrow agent handles this calculation and ensures the correct party pays the correct portion. You are responsible only for taxes owed up to the sale date.
Can I deduct San Francisco property taxes from my federal income taxes?
Yes, property taxes are generally deductible on your federal return, subject to the $10,000 cap on state and local taxes (SALT) under current federal law. Consult a tax professional to confirm your situation, as rules vary based on your income and filing status.