SF property tax: rates, assessments, exemptions, and how to appeal

Last updated 2026-07-09

What is the SF property tax rate and how is your bill calculated?

San Francisco's base rate is 1% under California's Proposition 13. Your actual bill runs higher because of voter-approved bond debt piled on top. For fiscal year 2024-25, the Controller's Office reports a combined rate of 1.1763% of assessed value ^[1]. That figure is the 1% base plus bonds for schools, community college, and city infrastructure.

The math is simple. Multiply your assessed value by 1.1763% and that is your annual bill. A home assessed at $900,000 owes roughly $10,587 a year before exemptions.

Assessed value is not market value. This is the single biggest thing people get wrong. Under Proposition 13 (California Constitution Article XIII A), the assessed value locks in at your purchase price, then climbs no more than 2% a year no matter what the market does ^[2]. Say your neighbors bought the same floorplan in 2001 for $400,000 and you bought yours in 2021 for $1.4 million. They pay a fraction of what you pay. That gap is the design of the law, not a mistake.

The Office of the Assessor-Recorder sets your assessed value and mails the annual assessment roll each July. Bills go out in October from the Treasurer-Tax Collector, and they cover the fiscal year running July 1 through June 30 ^[3].

How does Proposition 13 affect your SF property tax assessment?

Proposition 13 passed in 1978 and rewired California property taxes for good. Two rules drive everything else.

When you buy, the assessor sets your base year value equal to the purchase price. That number becomes your Prop 13 base.

After that, the assessed value can grow at most 2% a year, even if the market jumps 15%. The Assessor-Recorder confirms the cap applies to all real property in the county ^[3]. Only two things reset the base year value upward: a change in ownership or new construction. Add a second story, and the value of that new construction gets tacked on. Sell the home, and the buyer starts fresh at the sale price.

The cap cuts the other way too. If your property's market value falls below the current assessed value, you are owed a temporary reduction called a Decline in Value assessment (some people still call it a Prop 8 review, after the 1978 measure that added the protection). The assessor is supposed to catch these automatically when the market drops. In practice, plenty of owners have to ask ^[3].

Here is the practical read. If you bought in 2018 and the market has softened since, your current assessed value might sit above fair market value right now. That is exactly when an appeal pays off.

What SF property tax exemptions can reduce your bill?

Several exemptions cut your assessed value directly, and most people leave money on the table by never filing.

Homeowner's Exemption. If the property is your principal residence as of January 1, you get a $7,000 cut in assessed value. That saves roughly $70 a year at the 1% base rate. Small, but free. File once with the Assessor-Recorder and it renews automatically as long as you own and live in the home ^[3].

Disabled Veterans' Exemption. Qualifying disabled veterans (or their unmarried surviving spouses) can claim a basic exemption of $4,000 in assessed value or a low-income exemption up to $150,000. The California State Board of Equalization publishes the income thresholds, which adjust every year ^[4].

Senior Citizen Property Tax Postponement. California lets qualifying seniors (age 62 or older) and certain disabled homeowners defer property taxes as a low-interest loan from the state, repaid when the property sells. The State Controller's Office runs the program. The current interest rate is 7% a year, and you need at least 40% equity ^[5].

Parent-Child and Grandparent-Grandchild Transfers. Proposition 19, effective February 2021, gutted the old Prop 58 exclusion. Now an inherited home keeps its Prop 13 base only if the child moves in as a primary residence within one year and the assessed value tops the original base by no more than $1 million ^[2]. Fail either test and the property gets reassessed at market value on transfer. This change blindsided a lot of families.

New Construction Exclusions. Some new construction escapes reassessment, including solar energy systems and seismic safety improvements, under California Revenue and Taxation Code sections 68 and 74.5 ^[6]. If you added solar panels or retrofitted your foundation, make sure the assessor knows the exclusion applies.

When does SF reassess your property and what triggers a higher assessment?

Routine assessments tick up by at most 2% each January 1 under Prop 13. A handful of events trigger a full reassessment at current market value, and they land as expensive surprises.

Change of ownership is the biggest one. When a deed records with a new owner, the assessor pulls the sales price and sets a new base year value. No gradual phase-in. Your first full year's bill reflects the purchase price.

New construction triggers reassessment too, but only on the added portion. The existing structure keeps its base year value. The assessor values the new work at current market cost and adds it to what you already have. Unpermitted additions that surface later get assessed retroactively, sometimes with back taxes attached.

Court-ordered ownership changes, foreclosures, and certain trust transfers can trigger reassessment depending on the facts. The Assessor-Recorder keeps a change-of-ownership FAQ that walks through the common scenarios ^[3].

Decline in value is the trigger that works for you. If the market falls and your property's full cash value on January 1 drops below the current Prop 13 assessed value, the assessor has to enroll the lower figure. California Revenue and Taxation Code Section 51 requires that annual comparison ^[6]. The catch: many assessors restore the Prop 13 value the next up-market year without much notice, so the benefit vanishes the moment the market recovers.

How do SF property taxes compare to other major California counties?

The 1% base rate is the same statewide under Prop 13. Total effective rates vary because local voters approve different bond measures. Here is a comparison of combined effective rates for fiscal year 2024-25, drawn from each county's published tax rate area data.

County	Combined Rate (approx.)	Source
San Francisco	1.1763%	SF Controller [1]
Los Angeles	1.1% to 1.3% (varies by city/district)	LA County Auditor
San Diego	1.05% to 1.4% (varies by Mello-Roos)	SD County Auditor [8]
Alameda	1.1% to 1.5%	Alameda Auditor
Santa Clara	1.05% to 1.3%	Santa Clara Auditor

The ranges exist because bond measures pass at the city, school district, and special district level. A home in a Mello-Roos community district can see an effective rate well above 1.5%. San Francisco has no Mello-Roos districts, one reason its rate stays fairly steady across the city.

If you own property elsewhere in California, the appeal fundamentals carry over. Los Angeles County property tax and San Diego property tax both run on the same Prop 13 base and use similar Assessment Appeals Board structures.

What is an SF property tax assessment appeal and when does it make sense?

An assessment appeal is a formal request to the San Francisco Assessment Appeals Board (AAB) to lower your assessed value. The Board is independent of the Assessor-Recorder. It hears evidence from you and from the assessor's office, then issues a binding decision.

Three situations make an appeal worth your time.

First, when your property's market value on January 1 of the tax year is less than its current assessed value. That is the Decline in Value scenario, the most common reason owners appeal in a softening market.

Second, when the assessor botched the base year value at purchase. Maybe they used the wrong sales price, folded personal property (appliances, furniture in a commercial deal) into the taxable real property value, or misclassified the property type.

Third, when a change-of-ownership exclusion should have applied to your transfer but the assessor reassessed anyway.

Appeals are close to pointless when the market is climbing fast and your assessed value already sits well below market. Winning a reduction means proving assessed value exceeds market value. If your Prop 13 base is $700,000 and comparable sales run $1.3 million, you have no case.

The SF Assessment Appeals Board reports that roughly 50 to 60 percent of residential appeals produce a reduction when the petitioner brings strong comparable sales evidence. That figure comes from the Board's annual report to the Board of Supervisors, and the exact ratio shifts year to year with the market ^[9].

How do you file an SF property tax appeal step by step?

The deadline is September 15 each year for most properties. It is a hard cutoff. Miss it and you wait another year.

Here is the exact process.

Step 1: Get your notice and figure out what you are appealing. Each July the Assessor-Recorder mails a Notice of Assessed Value if your value changed. The notice shows the new value and the deadline. No notice? Look up your assessed value on the Assessor-Recorder's online portal ^[3].

Step 2: File the Application for Changed Assessment. Download it, pick it up at City Hall Room 405, or file online. The residential filing fee starts at $60 for a parcel valued under $100,000 and scales up from there. Most SF homeowners pay between $60 and $230 ^[9]. The Board posts the current fee schedule on its website.

Step 3: Choose your ground. You have to say whether you are appealing the current year's market value (Decline in Value) or the base year value (which covers errors in the original enrollment). Base year appeals get a separate three-year filing window from the date the base year value was first enrolled ^[9].

Step 4: Gather your evidence. This is where appeals are won or lost. The strongest evidence is recent comparable sales, ideally within 90 days of January 1, of similar SF properties. Pull three to five comps. Sources include the Assessor-Recorder's online sales database, Zillow sold listings, and a licensed appraiser's report. Document condition problems: deferred maintenance, water intrusion, foundation issues. Photographs help.

Step 5: Attend your hearing. The Board schedules a hearing, usually four to eighteen months after you file. The backlog is real. You present your comps and evidence. The assessor's representative presents theirs. You can hire an attorney or agent, or handle it yourself. Most straightforward residential cases do not need an attorney.

Step 6: Get the decision. The Board mails a written decision. If you win, the Assessor-Recorder adjusts your roll and the Treasurer-Tax Collector refunds any overpayment, with interest at the rate set by California Revenue and Taxation Code Section 5097 ^[6].

If you would rather handle this yourself instead of handing a contingency firm 30 to 40 percent of your savings, TaxFightBack's DIY appeal kit walks you through every form, comp worksheet, and hearing script built for SF.

What evidence actually wins an SF property tax appeal?

Comparable sales are the primary evidence the Board weighs. A comparable sale is a recent arms-length transaction of a property similar to yours in location, size, age, condition, and use. The closer the match, the more weight it carries.

For a Decline in Value appeal, the date that matters is January 1 of the tax year in question. You want sales that bracket that date, ideally October through March. Sales from two years earlier get discounted hard.

Adjustments matter. If your home is 1,400 square feet and your best comp is 1,800 square feet, the Board expects a price-per-square-foot adjustment. The assessor's rep will make the same move. A clean written adjustment table shows you did the work.

Condition evidence helps beyond comps. An independent appraisal (a licensed MAI appraiser is best) carries the most weight but costs $400 to $800 for a residential property. Often worth it on a high-value SF home, where even a small percentage cut saves thousands a year.

What does not work: a printed Zillow Zestimate, what your neighbor guesses their house is worth, or a general gripe that your taxes feel too high. The Board can only set assessed value. The rate is fixed by law.

The California State Board of Equalization publishes the Assessment Appeals Manual, which lays out the legal standards the Board applies, including how comparable sales get weighted and which adjustments count ^[4].

What are the key SF property tax deadlines you cannot miss?

Missing a property tax deadline in San Francisco costs real money. Here is the full annual calendar.

Deadline	What Happens
November 1	First installment of annual tax bill is due
December 10	First installment delinquency date; 10% penalty applies after this date
February 1	Second installment of annual tax bill is due
April 10	Second installment delinquency date; 10% penalty plus $10 cost applies
July 1	Assessor-Recorder mails annual assessment roll
July 2	Appeals filing window opens
September 15	Filing deadline for most assessment appeals
January 1	Lien date; ownership and property status as of this date determines the assessment

The delinquency penalties come from California Revenue and Taxation Code Sections 2617 and 2618 ^[6]. A 10% penalty on a $10,000 bill is $1,000. No grace period follows December 10 or April 10.

If a disaster declaration covers SF, the Board of Supervisors can extend some deadlines. That happened after earthquake damage and, more recently, for Covid-related hardship. Do not count on it. File and pay on time.

For business personal property (office equipment, fixtures), the assessment declaration is due April 1 each year to the Assessor-Recorder. Miss that date and the assessor estimates your value, usually high.

How does the SF property tax appeal process compare to other counties and states?

The bones of a property tax appeal look similar across most jurisdictions. You file a protest or petition, present evidence of market value, and a review board decides. Timelines, fees, and evidence standards are where they split.

In California, all 58 counties run a Local Assessment Appeals Board structure under California Revenue and Taxation Code Section 1601 ^[6]. The September 15 deadline is statewide for regular roll assessments. SF stands out mainly for its backlog: the AAB regularly reports hearing wait times of 12 to 18 months, longer than most other California counties.

Outside California, Indiana works quite differently. Indiana uses a county Property Tax Assessment Board of Appeals (PTABOA). Homeowners appeal by filing a Form 130 (Petition for Review of Assessment) with the county assessor. Deny the appeal and the owner can go to the Indiana Board of Tax Review, then the Tax Court. Indiana uses a market-value-in-use standard under Indiana Code Title 6, Article 1.1 ^[10]. The evidence rules echo California: recent comparable sales and documentation of condition.

For broader comparisons in other markets, see how Cook County property tax appeals work in Illinois, or the Fairfax County property tax process in Virginia. Both run their own timelines and board structures.

The core skill travels. Find comps, document condition, file on time, show your math.

How do you appeal an Indiana property tax assessment?

Some readers land here asking about Indiana, so here is a focused walkthrough.

Indiana reassesses all real property on a four-year cycle, with annual adjustments in between. When you get your Notice of Assessment (Form 11), you have 45 days from the mailing date to file a Form 130 Petition for Review of Assessment with your county assessor ^[10]. The clock is a rolling 45 days from the notice, not a fixed calendar date, though June 15 lands as the common cutoff for the annual spring reassessment cycle.

Indiana's standard is "market value-in-use" under Indiana Code 6-1.1-4-1, which generally means the price a willing buyer and seller would agree on for the property in its current use ^[10]. For a single-family home, that is the same as fee simple market value.

Your county PTABOA schedules a hearing, usually within 180 days. Bring comparable sales, any recent appraisal, and documentation of physical condition. If the PTABOA rules against you, Indiana Code 6-1.5-2-1 lets you appeal to the Indiana Board of Tax Review within 45 days of the PTABOA decision ^[11].

One difference from California: Indiana lets taxpayers challenge the mass appraisal methodology the county used, not only individual comps. If you can show the county systematically overvalued your neighborhood against actual sales, that is valid grounds.

The Indiana Department of Local Government Finance (DLGF) publishes the assessment guides and Form 130 on its website ^[11]. Do not reuse prior-year forms. They get updated periodically.

What happens if you do not pay SF property taxes and how do you get out of tax default?

Miss both installments for a full fiscal year and the property enters tax default on July 1. At that point the Treasurer-Tax Collector's records mark the property as tax defaulted under California Revenue and Taxation Code Section 3436 ^[6]. A 1.5% per month redemption penalty starts accruing on the unpaid balance.

You have five years from the default date to redeem the property by paying all back taxes, penalties, and costs before the county starts a public auction. After five years of default, the Tax Collector can begin the public sale process under Section 3691 ^[6].

You can redeem at any point during that five-year window. Call the Treasurer-Tax Collector directly. They can give you a redemption amount that includes every penalty. Payment plans exist in some cases, though SF does not run a formal installment redemption program as generous as some other California counties.

If a property heads toward auction, the county has to notify the owner and publish a notice. Properties sold at tax sale satisfy the tax lien first, and any surplus goes back to the former owner. To see how tax lien properties work as investments, read our separate guide.

Do not let a fight over the assessor's value stop you from paying. Pay the bill, then file the appeal. Win, and you get a refund. Stop paying while the appeal is pending, and penalties keep stacking on the unpaid amount.

Frequently asked questions

What is the San Francisco property tax rate for 2024-25?

The combined property tax rate in San Francisco for fiscal year 2024-25 is about 1.1763% of assessed value, per the SF Controller's Office. That includes the 1% base rate under Proposition 13 plus voter-approved bond measures for schools, community college, and city infrastructure. Multiply your assessed value by 1.1763% to estimate your annual bill before exemptions.

How often does SF reassess my property?

Under Proposition 13, San Francisco resets your base year value only when a change of ownership or new construction happens. Between those events, the assessed value can rise at most 2% a year. Each year the Assessor-Recorder also compares assessed value to market value. If market value has dropped below assessed value, they should enroll the lower figure automatically, though you may have to request it.

What is the deadline to appeal my SF property tax assessment?

September 15 is the annual deadline to file an Application for Changed Assessment with the SF Assessment Appeals Board for regular roll assessments. The filing window opens July 2. For supplemental assessments triggered by a change of ownership or new construction, a separate 60-day window runs from the date of the supplemental notice. Miss September 15 and you wait a full year.

How much does it cost to file an SF property tax appeal?

The SF Assessment Appeals Board charges a filing fee that scales with assessed value. For most residential properties, fees run $60 to $230 for a single parcel. The Board posts the current fee schedule on its website. No contingency arrangement is required; you can represent yourself. A licensed appraiser to support your case adds $400 to $800 but is optional.

What is a Decline in Value appeal and how do I know if I qualify?

A Decline in Value appeal, authorized by California Revenue and Taxation Code Section 51, asks the assessor to lower your assessed value to current market value when the market has fallen below your Prop 13 base. You qualify if comparable sales of similar SF properties as of January 1 show a market value under your current assessed value. The assessor should catch this automatically, but many owners miss reductions by never checking.

Does the SF homeowner's exemption apply automatically?

No. You have to file a Homeowner's Exemption claim with the SF Assessor-Recorder. Once filed and approved, it renews automatically each year as long as you own and occupy the home as your principal residence. The exemption cuts your assessed value by $7,000, saving roughly $70 a year at the base 1% rate. File by February 15 for the full exemption; late filers get 80% of the benefit.

How do I appeal an Indiana property tax assessment?

File Form 130 (Petition for Review of Assessment) with your county assessor within 45 days of receiving your Notice of Assessment (Form 11). Your county Property Tax Assessment Board of Appeals (PTABOA) schedules a hearing within 180 days. Bring comparable sales and condition documentation. If denied, you can appeal to the Indiana Board of Tax Review within 45 days under Indiana Code 6-1.5-2-1. Forms come from the Indiana DLGF website.

What is the Indiana property tax appeal deadline?

Indiana does not use a fixed statewide calendar date the way California does. You have 45 days from the mailing date printed on your Notice of Assessment (Form 11) to file Form 130. For the annual spring reassessment cycle, most notices go out in the spring and the effective deadline falls around June 15, but the clock starts from your specific notice date. Check the date on your Form 11.

Can I appeal my SF property tax if I just bought the home?

Yes, but winning right after purchase is unusual, since the base year value was set at your purchase price. A successful appeal that soon generally requires showing the purchase price itself was inflated (distressed-sale circumstances) or that the assessor included non-real-property items in the valuation. If the market drops sharply after your purchase date, you can file a Decline in Value appeal the following tax year when January 1 market value falls below your base.

What happens to my SF property tax assessment when I inherit a property?

Under Proposition 19 (effective February 16, 2021), inherited property keeps its Prop 13 base year value only if the heir moves in as a primary residence within one year and the market value tops the existing assessed value by no more than $1 million. Fail either test and the property gets fully reassessed at current market value on the transfer date. This is a sharp change from the old Prop 58 rules that allowed unlimited parent-child transfers at the old assessed value.

How long does an SF Assessment Appeals Board hearing take to get scheduled?

The SF Assessment Appeals Board typically schedules hearings 12 to 18 months after the filing date, sometimes longer depending on backlog. The Board's annual reports to the Board of Supervisors document these wait times. You keep paying your bills at the assessed value during the wait. Win, and the county issues a refund with interest for any overpayment in prior years covered by the appeal.

What is the difference between market value and assessed value in SF?

Market value is what a willing buyer would pay for your property today. Assessed value under Proposition 13 is the price you paid when you bought, raised by up to 2% each following year. In a rising market, assessed value usually sits well below market value. In a falling market, assessed value can temporarily exceed it, creating grounds for a Decline in Value appeal. Your tax bill runs off assessed value, not market value.

Do SF property taxes go up when I renovate my home?

Only the value of new construction gets added to your assessed value. The existing structure keeps its Prop 13 base. If you add a bathroom worth $150,000 in current construction cost, roughly $150,000 gets added to your roll, raising your annual bill by about $1,763. Certain improvements are excluded from reassessment, including seismic safety retrofits and solar energy systems, under California Revenue and Taxation Code Sections 68 and 74.5.

How to successfully appeal a property tax assessment in SF or elsewhere?

The single most effective move is bringing three to five recent comparable sales showing market value is below assessed value on the assessment date. Present them in a clean table with square footage, sale price, and your adjustments for differences. Condition photos and an independent appraisal strengthen the case. File on time, show up to your hearing, and keep the argument on value evidence, not fairness complaints about your tax burden.

Sources

1. City and County of San Francisco Controller's Office, FY 2024-25 Tax Rate: San Francisco combined property tax rate for fiscal year 2024-25 is approximately 1.1763% of assessed value
2. California Constitution, Article XIII A (Proposition 13): Assessed value is set at purchase price and can rise no more than 2% per year; Prop 19 narrowed parent-child transfer exclusions effective February 2021
3. City and County of San Francisco Assessor-Recorder's Office: SF Assessor-Recorder sets annual assessed values, administers the Homeowner's Exemption, and provides the online sales and assessed value lookup portal
4. California State Board of Equalization, Assessment Appeals Manual: The BOE Assessment Appeals Manual explains the legal standards boards use to weigh comparable sales evidence and adjustments; BOE also publishes disabled veterans exemption income thresholds
5. California State Controller's Office, Property Tax Postponement Program: Senior and disabled homeowners age 62 or older can defer property taxes as a state loan at 7% annual interest, repaid upon sale, requiring at least 40% equity
6. California Revenue and Taxation Code (Sections 51, 68, 74.5, 1601, 2617, 2618, 3436, 3691, 5097): Multiple sections govern annual Decline in Value review (51), new construction exclusions for seismic and solar (68, 74.5), appeals board authority (1601), delinquency penalties (2617-2618), tax default (3436, 3691), and refund interest (5097)
7. San Diego County Auditor and Controller, Property Tax Services: San Diego County combined property tax rates range from approximately 1.05% to 1.4% depending on Mello-Roos and special assessment districts
8. City and County of San Francisco Assessment Appeals Board: The SF AAB hears appeals, charges filing fees from $60 to $230 for most residential parcels, and reports hearing wait times and appeal outcome statistics in annual reports to the Board of Supervisors
9. Indiana Code Title 6, Article 1.1 (Property Taxes): Indiana uses a market-value-in-use standard under IC 6-1.1-4-1; Form 130 appeals must be filed within 45 days of the Notice of Assessment
10. Indiana Department of Local Government Finance (DLGF), Assessment Appeals: The DLGF publishes Form 130 and guidance on the Indiana property tax appeal process; IC 6-1.5-2-1 allows further appeal to the Indiana Board of Tax Review within 45 days of a PTABOA decision