San Francisco County Property Tax Rates by City, Area, and Tax District 2026
San Francisco County has a 1.18268325% secured property tax rate for FY 2025–26, while broader effective-rate measures can be lower because California taxes are generally based on assessed rather than current market value.
Effective Tax Rate
0.76%
Median Property Tax
$10,000
Tax per $100K
$760
Last Update
August 2026
San Francisco County Property Tax 2026-27
San Francisco County Property Tax Rate
San Francisco County property tax rates vary by district in the provided data. Parcel bills can still include fixed charges, parcel taxes, CFD charges, or special assessments depending on the property.
Base rate
1.0000% general ad valorem tax.
District rates
San Francisco County district rates vary from 1.0000% to 1.4835% in the provided data.
Direct charges
Special assessments and parcel charges are added separately.
Area
Representative Rate
City and County of San Francisco Consolidated
1.18268325%
Other San Francisco County Property Tools
Property tax research is easier when you can connect tax information with a specific parcel, ownership record, estimated tax, or location. California Property Checker provides related tools that can help users investigate these details together.
San Francisco County Property Search
Search property records using an owner name, address, parcel number, city, ZIP code, or other available property filters.
San Francisco Property Tax Calculator
Estimate potential property taxes by entering a property's value and using relevant tax-rate information for the area.
San Francisco Doc Stamp Calculator
Estimate applicable documentary transfer tax or related document-based charges when reviewing a property transaction.
San Francisco County Zoning and Maps
Explore parcel locations, maps, zoning information, and other geographic details connected with a property.
How Property Tax Rates Are Applied in San Francisco County
The amount appearing on a property tax bill depends on more than a property’s current market price. The assessor establishes the taxable assessment, the applicable tax rate is applied to that value, and additional voter-approved charges, bonds, assessments, or exemptions may affect the final bill.
Assessed Value Is the Starting Point
California generally uses a property’s assessed value rather than its current market value as the basis for annual property taxation. Proposition 13 established a base-year system, with limited annual increases to the factored base-year value in most circumstances.
The Tax Rate Is Applied
Once the taxable assessed value is established, the applicable property tax rate is applied to determine the ad valorem portion of the bill. San Francisco’s secured rate for FY 2025–26 is 1.18268325% per $100 of taxable value.
Tax Rate Areas Matter
The exact tax rate associated with a parcel depends on its tax rate area and the taxing agencies serving that location. This is why properties with similar values can have different total tax amounts.
Additional Charges Can Apply
A tax bill may include charges beyond the basic property tax, including voter-approved bonded indebtedness and other authorized assessments or direct charges. These amounts are separate from the property’s underlying assessed value.
Ownership Changes Can Trigger Reassessment
Buying a property or experiencing another qualifying change in ownership can cause the Assessor-Recorder to establish a new assessed value. New construction can also result in reassessment of the newly completed portion.
Supplemental Bills May Follow a Reassessment
A reassessment after a qualifying ownership change or new construction can produce a supplemental assessment. A supplemental tax bill addresses the difference between the prior and newly established assessment for the applicable period.
Why San Francisco County Has Different Tax Districts and Local Rates
Although San Francisco is geographically compact and operates as both a city and county, individual parcels can still carry different tax obligations because several taxing agencies, bonds, assessments, and parcel-specific factors can affect the final bill.
- Different taxing agencies fund public services and programs through property-related revenue.
- Tax rate areas combine the agencies and charges applicable to particular parcels.
- Neighboring properties may fall under different assessment circumstances or applicable local charges.
- Voter-approved bonds can add amounts beyond the basic Proposition 13 property tax limitation.
- Special assessments and direct charges may increase a property's total annual bill.
- A parcel's exact location determines which tax-rate area and applicable charges appear on its bill.
Check Property Tax Rates in Nearby California Counties
Comparing county-level property tax information can help homeowners, buyers, investors, and researchers understand how assessments and tax burdens differ across the Bay Area. California Property Checker provides county-specific property information for broader research and comparison.
Frequently Asked Questions
What is the current property tax rate in San Francisco County?
The secured property tax rate published for FY 2025–26 is 1.18268325% of taxable assessed value. This is different from an effective rate calculated against market value, and the actual bill can include additional applicable charges.
Will buying a San Francisco property change its assessed value?
A qualifying change in ownership generally causes the property to be reappraised under California law. The new assessment can therefore differ substantially from the previous owner’s assessed value.
Can a property's assessed value increase every year?
Under Proposition 13, the factored base-year value generally cannot increase by more than 2% annually, although reassessment events and certain other circumstances can change the property’s taxable value.
What happens to property taxes after a major renovation?
New construction can trigger an assessment for the newly constructed portion. The existing portion of the property does not automatically receive a full reassessment simply because improvements were made.
What is a supplemental property tax bill?
A supplemental bill can result when a property’s assessed value changes because of a qualifying ownership change or new construction. It generally covers the difference between the former and newly established assessment for the relevant period.
When are San Francisco property tax payments due?
For FY 2025–26 secured property taxes, the first installment becomes delinquent after 5:00 p.m. on December 10, while the second becomes delinquent after 5:00 p.m. on April 10. A property can become tax-defaulted after June 30 if required taxes remain unpaid.
What happens if San Francisco property taxes are paid late?
Late payments can trigger penalties. The Treasurer and Tax Collector lists a 10% penalty for a delinquent first installment and a 10% penalty plus applicable fees for a delinquent second installment.
Can a property owner challenge the assessed value?
Yes. Property owners who believe an assessment does not reflect the legally appropriate taxable value can pursue the applicable assessment review or appeal process. The evidence and filing requirements depend on the type of assessment and applicable deadline.
Does a homeowner exemption reduce property taxes?
Eligible homeowners may qualify for California’s homeowners’ exemption, which reduces the taxable assessed value used for property tax purposes. Eligibility and filing requirements should be confirmed with the San Francisco Assessor-Recorder.
Where can I verify the actual property tax amount for a San Francisco property?
The property’s official tax bill and assessment records are the best sources for confirming the actual amount due. California Property Checker can help with property research, but it is a private information platform and is not a government tax agency.