When Are Property Taxes Due in San Francisco?

Property taxes fund local services such as public schools, emergency services, and infrastructure maintenance. In San Francisco, the City and County of San Francisco administers these taxes, setting specific rules and deadlines. This local administration ensures property owners contribute to the community’s financial well-being.

Understanding San Francisco Property Tax Due Dates

San Francisco property taxes are collected in two installments, each with distinct due and delinquency dates. The first installment is due on November 1st of each year. To avoid penalties, this payment must be received or postmarked by 5:00 PM on December 10th.

The second installment is due on February 1st of the following calendar year. This payment must be received or postmarked by 5:00 PM on April 10th to prevent delinquency. If any due or delinquency date falls on a weekend or legal holiday, the deadline extends to the next business day. Property tax bills are usually mailed to property owners in October.

Accessing Your Property Tax Information

Property owners can access their tax information and bills through official San Francisco resources. The Office of the Treasurer & Tax Collector provides an online portal to view current property tax statements and review past payment history. To locate a specific bill online, have the Assessor’s Parcel Number (APN) or the property address available. The APN is an eleven-digit number that uniquely identifies a property’s tax bill.

The property tax bill contains details like the property’s assessed value, determined annually by the Office of the Assessor-Recorder, and the total amount due for each installment. Property owners can contact the Assessor-Recorder’s Office to update their mailing address or ask questions about their property’s assessed value.

Methods for Paying Your Property Taxes

San Francisco offers several methods for property owners to pay their taxes. Online payments are processed immediately via electronic check (eCheck) without a service fee. Payments can also be made using a credit or debit card, though these transactions incur a convenience fee. The Treasurer & Tax Collector’s website hosts the official property tax payment portal.

To pay by mail, checks or money orders should be made payable to “SF Tax Collector.” Include the Block and Lot number on the memo line and the payment stub from the bill. The United States Postal Service (USPS) postmark date is considered the payment date for mailed remittances.

In-person payments are accepted at the Office of the Treasurer & Tax Collector, located at City Hall, Room 140. This office is open Monday through Friday during business hours, and cashier windows accept various forms of payment. For tax-defaulted properties, installment payment plans may be available to settle outstanding balances over a five-year period.

Penalties for Late Payments

Failing to pay property taxes by the delinquency dates results in financial penalties. If the first installment is not paid by December 10th, a 10% penalty applies to the unpaid amount. If the second installment is not paid by April 10th, an additional 10% penalty is assessed, along with an administrative fee.

If a property tax bill remains delinquent through June 30th of the fiscal year, the property becomes “tax-defaulted.” Once tax-defaulted, the unpaid amount accrues additional penalties at 1.5% per month, or 18% per year, until the balance is fully paid. If taxes remain unpaid for five years after becoming tax-defaulted, the property may be subject to a tax sale at public auction to recover delinquent taxes.