City & County of San Francisco • 2026 Property Lookup Guide
Search San Francisco Block/Lot Records, Assessed Values, Tax Bills & Deeds
San Francisco does not have separate city and county property-assessment offices. It is a consolidated city-county, and the official valuation and recording agency is the Office of the Assessor-Recorder. That office establishes taxable property values, handles exemptions and ownership-related reassessment, and also records deeds and other real-estate documents.
The local key to almost every property search is the Assessor Block and Lot number. A parcel may appear in a format such as 0787/001. Once you have that Block/Lot, you can connect the Planning Property Information Map, assessment information, the Treasurer & Tax Collector’s secured-tax bill, recorded deeds, permits, zoning, complaints and parcel-map research without relying only on an owner name or street address.
For August 2026, there is one especially important deadline: the regular formal assessment appeal window is open now through September 15, 2026. Owners who disagree with the 2026 regular-roll value should not wait for the October property-tax bill.
Address, Block/Lot, planning application and map lookup
2026 assessment appeal open through September 15
Prop 13 base-year value, Prop 8 decline and $7,000 homeowner exemption
Tax bill, payment fees, default, deeds, liens and permits
BLOCK/LOT → ASSESSMENT → APPEAL → TAX → RECORDING
SAN FRANCISCO PARCEL
APN / Block-Lot
0787/001
Regular Appeal
Open
Deadline
Sep. 15
Secured Bill
October
BLOCK/LOT ROUTE VERIFIED
Official office
Assessor-Recorder
Assessor-Recorder
Joaquín Torres
2026 appeal deadline
September 15
Reviewed
August 12, 2026
Current August 2026 action
The San Francisco 2026 Assessment Appeal Window Is Open Now
Regular-roll assessment appeals can be filed July 2 through September 15. As of August 12, 2026, the window is open. The Assessment Appeals Board currently charges a nonrefundable $60 filing fee.
Think the 2026 value is too high?
File the formal appeal before September 15 rather than waiting for the October secured tax bill.
Single-family informal review?
The normal January 2–March 31 informal decline-in-value review period has already passed for 2026.
Waiting for the next secured bill?
San Francisco normally mails secured real-property tax bills in October.
Online deadline risk: Assessment Appeals Board terms require the application and fee to be successfully received by the filing deadline. A failed online transaction completed only after the deadline can leave the appeal untimely.
Do not use the FY 2025–26 tax rate as the upcoming FY 2026–27 rate. The Treasurer’s currently published secured rate is 1.18268325% for FY 2025–26. This guide did not verify a finalized FY 2026–27 rate as of August 12, 2026; use the rate printed on the upcoming 2026–27 bill once issued.
City-county structure
Why “San Francisco County Assessor” Means the Assessor-Recorder
San Francisco is both a city and a county. Instead of a separate municipal assessor and county recorder, one elected Assessor-Recorder agency performs both assessment and recording functions.
Assessment side
Locates taxable property, identifies ownership, establishes taxable value and applies exemptions.
Recorder side
Records deeds, deeds of trust, reconveyances, liens, maps and many other official documents.
Separate tax collector
The Treasurer & Tax Collector issues and collects the property-tax bill after the assessment roll and annual tax rate are established.
Three offices, three different problems
Assessor-Recorder vs Assessment Appeals Board vs Tax Collector
Assessor-Recorder
- Assessed value
- Base-year value
- Change in ownership
- New construction
- Prop 8 review
- Homeowners’ Exemption
- Prop 19 claims
- Recorded deeds
- Mailing-address changes
Assessment Appeals Board
- Formal value appeals
- Regular-roll appeals
- Some supplemental/escape appeals
- Appeal hearings
- Evidence filing
- $60 current filing fee
- July 2–September 15 period
- Independent administrative review
Treasurer & Tax Collector
- Secured tax bill
- Tax payments
- Installment status
- Payment receipts
- Delinquent penalties
- Tax default
- Redemption balance
- Direct charges
- Special assessments
Fast routing: “Is my taxable value wrong?” → Assessor-Recorder / AAB. “How much do I owe?” → Treasurer & Tax Collector. “What deed was recorded?” → Recorder search within the Assessor-Recorder.
Choose Your San Francisco Property Task
Find a parcel
Search PIM by street address, Block/Lot parcel number, planning application number or map click.
Get Block/Lot
Use the parcel identifier to connect Planning, assessment, tax and recorder systems.
Appeal 2026 value
File through the Assessment Appeals Board by September 15.
Search property tax
Use the Treasurer & Tax Collector secured-property-tax payment route.
Review permits/zoning
PIM consolidates planning, building, zoning, environmental, historic and complaint information.
Search ownership documents
Use the Recorder’s official online index by party name, document type/date, APN, book/page or address.
San Francisco Property Information Map
How to Search San Francisco County Property Records
Street Address
Best starting point for a residence, condo, apartment building or commercial property.
Block / Lot
The strongest parcel identifier for cross-checking assessment, tax and recorded property information.
Planning Application
Useful when researching a specific planning project or entitlement rather than only the parcel.
Click the Map
Helpful for neighboring parcels, corner lots, large projects and addresses that are difficult to match.
Search the property address first.
Enter a street address and choose the correct result.
If you have the Block/Lot, use it directly.
San Francisco uses formats such as 0787/001.
Open the property.
Confirm address, Block/Lot and basic parcel information.
Review the Property tab.
This is where parcel-oriented information and the Assessor Summary can be reached.
Open other tabs only when relevant.
PIM includes zoning, environmental, historic preservation, planning applications, building permits, other permits, complaints and appeals.
Print or save a report.
Use the report options to preserve the parcel, Assessor Summary, zoning or permit context for your records.
Carry the Block/Lot into other systems.
Use it when searching the tax bill, Recorder index or recorded-property history.
PIM is not a simple owner-name search. Its strongest search keys are address, Block/Lot parcel number, planning application or map location. If your goal is to trace a person or legal ownership document, use the Recorder search.
San Francisco’s parcel key
What Does a San Francisco Block/Lot Number Mean?
Block
The Assessor block identifies the larger mapped block or assessment area.
Lot
The lot identifies the individual assessment parcel within that block.
Example
0787/001 means Block 0787, Lot 001.
Why save it? San Francisco’s tax bill, Planning property map and several Assessor/Recorder workflows all use the Block/Lot as a primary parcel identifier.
Condominiums can be tricky. Multiple condo lots can share the same street address. Always verify the exact lot rather than assuming the building address alone identifies your unit.
More than an assessor lookup
What You Can Pull From the SF Property Information Map
Assessor Summary
Parcel-oriented assessment summary information.
Zoning Information
Zoning and planning designations affecting use and development.
Building Permits
Building-permit activity tied to the property.
Planning Applications
Planning cases, applications and entitlement history.
Historic Preservation
Historic resources and preservation-related information.
Environmental Information
Environmental layers and mapped conditions.
Complaints & Appeals
Certain complaint and appeal records associated with the property.
Assessor Block Map
Map context useful for identifying the parcel within its assessment block.
Map data is a research aid—not a boundary survey. For an encroachment, lot-line, easement or ownership dispute, review recorded maps/deeds and obtain professional survey/title help.
Verify These Six Fields Before Appealing or Paying
Block
Match exact block.
Lot
Match exact lot/unit.
Address
Confirm situs.
Tax Year
Current bill/roll.
Value
Base/market context.
Exemption
Verify status.
San Francisco Property Assessment & Tax Record Decoder
| Field / concept |
What it means |
What to do with it |
| Block / Lot |
San Francisco parcel identifier. |
Use across PIM, tax bill and Recorder research. |
| Base-Year Value |
Prop 13 starting value, generally tied to 1975 or the most recent qualifying change in ownership/new construction. |
Do not compare a longtime owner’s taxable value directly with current sale price without understanding Prop 13. |
| Factored Base-Year Value |
Base-year value after annual Prop 13 inflation adjustments, generally capped at 2% per year. |
Compare with current market value when evaluating Prop 8 decline. |
| Market Value |
Current fair market value as of the applicable lien/valuation date. |
A lower January 1 market value can support temporary Prop 8 treatment. |
| Gross Taxable Value |
Assessed taxable value before exemptions. |
Compare with exemption and net taxable value. |
| Exemptions |
Qualifying value removed, such as Homeowners’ Exemption. |
Verify whether the exemption is actually reflected. |
| Net Taxable Value |
Gross taxable value minus exemptions. |
This is the value used with the annual tax rate. |
| Direct Charges |
Separate charges or assessments not produced simply by multiplying taxable value by the ad valorem rate. |
Review separately if total bill seems higher than your rate calculation. |
| Tax Bill Number |
Unique bill identifier. |
Helpful for payment/account servicing. |
California taxable-value foundation
How Proposition 13 Controls San Francisco Assessed Value
Under Proposition 13, a property’s base-year value is generally established at its 1975 value or when a later qualifying change in ownership or new construction occurs.
That base value can normally increase each year by the lower of the California inflation factor or 2%. This creates the property’s factored base-year value.
If the property’s January 1 market value drops below that factored base-year value, California’s decline-in-value rules can temporarily reduce the enrolled value.
Why neighboring homes can have dramatically different assessments: two identical properties can have very different Prop 13 base years because their ownership histories are different.
Sale price does not automatically become the exact assessment in every situation. Change-in-ownership exclusions, partial interests, Prop 19 and other statutory rules can alter the outcome.
Temporary decline in value
Prop 8 Decline-in-Value Review
A Prop 8 reduction is different from permanently resetting the Proposition 13 base year. It is a temporary enrollment when current market value falls below the factored base-year value.
Informal review
San Francisco’s single-family residential review period normally runs January 2 through March 31.
Formal appeal
All property owners can use the formal Assessment Appeals Board process during the regular July 2–September 15 filing period.
Value can rebound faster than 2%
A temporary Prop 8 value can rise by more than 2% in a later year while it remains below the property’s Prop 13 factored base-year ceiling.
A Prop 8 reduction does not establish a new lower permanent Prop 13 base year. When market value recovers, the temporary value can increase until it reaches the factored base-year amount.
OPEN NOW • Deadline September 15, 2026
How to File a San Francisco 2026 Assessment Appeal
Window opens
Regular-roll formal appeals begin.
Current date
Appeal period is open now.
Filing fee
Current nonrefundable fee.
Build support
Comparable sales, appraisal and property-condition facts.
Deadline
Application and fee must be successfully received.
AAB review
Prepare to support your requested value.
Find your exact Block/Lot.
Use PIM or the tax bill so you appeal the correct assessment unit.
Review the value you are challenging.
Distinguish regular-roll value from a supplemental or escape assessment.
Create/sign in to the online account if filing electronically.
Follow the application prompts and select the correct parcel and assessment type.
State your opinion of value.
Do not submit only “my taxes are too high.” Value evidence must address the assessment.
Pay the $60 filing fee.
Treat the filing as incomplete until the payment is successfully processed.
Save submission confirmation.
Keep screenshots/PDF confirmations showing successful filing and payment before the deadline.
Prepare the evidence again for the hearing.
Organize comparable sales, appraisal documents, photos and factual corrections in a clear parcel-specific file.
Appeal evidence checklist
- Block/Lot number
- 2026 assessment value
- Your requested market value
- Comparable sales near January 1
- Independent appraisal if useful
- Condition photographs
- Repair/defect documentation
- Wrong square-footage evidence
- Purchase/ownership documents
- Prop 13 / Prop 8 history
Appealing does not stop the tax-payment deadline. Pay the property tax on time even while a value appeal is pending unless an official agency gives you different written instructions.
“I am appealing San Francisco Block/Lot __________. The 2026 enrolled value is __________ and my opinion of January 1 market value is __________ based on __________. Please confirm the appeal type, filing status, fee receipt and any evidence deadline.”
Sale, transfer or new construction
Supplemental Assessments Can Create a Separate Tax Bill
When a change in ownership or new construction establishes a higher taxable value, San Francisco can issue a supplemental assessment in addition to the normal annual secured roll.
Old value
The parcel had an existing taxable base before the qualifying event.
New value
Assessor-Recorder establishes the new taxable value attributable to the ownership change or construction.
Supplemental difference
The tax generally reflects the difference and can be prorated based on when the event occurred.
Do not assume the regular October secured bill includes every supplemental obligation. A recent buyer or owner completing new construction should search for any separate supplemental bill.
Supplemental and escape assessments can have different appeal deadlines from the normal September 15 regular-roll deadline. Read the notice and use the Assessment Appeals Board instructions for the exact assessment type.
Principal residence exemption
California Homeowners’ Exemption in San Francisco
A qualifying owner who occupies the property as a principal residence on January 1 can receive the California Homeowners’ Exemption, which reduces taxable assessed value by up to $7,000.
Taxable-value reduction
Up to $7,000 is removed from taxable assessed value for a qualifying principal residence.
Principal residence
The property generally must be the owner’s principal residence as of January 1.
Full exemption filing
February 15 is the normal full-exemption filing deadline for a first-time claim.
Usually one-time filing
Once approved, the exemption generally continues until ownership or principal-residence eligibility changes.
February 15, 2026 has passed. If you recently purchased or occupied a home, file promptly with the Assessor-Recorder rather than assuming there is no remaining partial/supplemental benefit.
Base-year transfer and family-transfer rules
Prop 19 Can Change the Result After a Sale or Family Transfer
Age 55+ / disabled / disaster victims
Qualifying owners may transfer an existing base-year value to a replacement principal residence elsewhere in California, subject to Prop 19 rules.
Up to three transfers
Eligible age-55 or severely disabled claimants can generally use the replacement-residence benefit up to three times.
Parent-child rules are narrower
Family transfer exclusion is generally tied to qualifying principal-residence/family-home treatment rather than the broader pre-Prop-19 exclusion system.
Do not assume “family transfer = no reassessment.” Prop 19 requires specific use, occupancy, value and filing conditions.
Check San Francisco Prop 19
Review current claim forms and requirements before relying on the prior owner’s taxable value.
Treasurer & Tax Collector
How San Francisco Assessed Value Becomes the Secured Property Tax Bill
1. Gross Taxable Value
Assessor-Recorder enrolls taxable land/improvements and applicable assessed value.
2. Exemptions
Homeowners’ or other qualifying exemptions are subtracted.
3. Net Taxable Value
Gross taxable value minus exemptions.
4. Annual Tax Rate
Net taxable value is multiplied by the fiscal year’s adopted secured tax rate.
5. Direct Charges
Add applicable direct charges and special assessments to reach total bill.
Bill formula: Net Taxable Value × Annual Tax Rate + Direct Charges / Special Assessments = Total Secured Property Tax Bill.
Why your calculation may not equal the bill: the annual rate is more than the basic Proposition 13 1% levy because voter-approved indebtedness can be included, and separate direct charges/special assessments can appear outside the ad valorem calculation.
San Francisco Secured Property Tax Bill Decoder
| Bill item |
What it tells you |
Action |
| Volume |
Administrative bill volume. |
Useful when identifying records with the Tax Collector. |
| Block / Lot |
Parcel identifier. |
Match against PIM and assessment records. |
| Tax Bill Number |
Unique 11-digit bill number. |
Keep for payment/account inquiries. |
| Property Location |
Situs/property address. |
Confirm you are paying the correct parcel. |
| Owner of Record |
Owner carried on the roll as of January 1. |
A recent buyer may still need to review transfer/supplemental records. |
| Mailing Address |
Address used for tax correspondence. |
Mailing-address changes are handled through the Assessor-Recorder. |
| Assessment Information |
Land/improvements/value data used to build the bill. |
Compare with Assessor records if the value seems wrong. |
| Direct Charges |
Non-ad-valorem charges/special assessments. |
Review separately from property-value disputes. |
Upcoming 2026–27 secured tax cycle
San Francisco Property Tax Due Dates
Annual Bill Mailing
Secured real-property tax bills are normally mailed in October.
First Installment
First installment becomes delinquent after 5:00 p.m. December 10.
Second Installment
Second installment becomes delinquent after 5:00 p.m. April 10.
Fiscal-Year End
Unpaid secured taxes reach tax-default status after June 30.
Redemption Charges
Defaulted balances begin accruing additional redemption charges.
First installment penalty: a late first installment receives a 10% penalty. The second installment also receives a 10% penalty plus applicable additional charges when delinquent.
Current August 2026 position: the FY 2025–26 secured cycle has already passed its April 10 and June 30 milestones. The upcoming FY 2026–27 secured bill is expected in October 2026, with the first regular installment due December 10.
Current online property-tax payment fees
San Francisco Property Tax Payment Fees
eCheck
No Fee
Current secured-property-tax online eCheck option.
Credit Card
2.25%
Current fee with a $2 minimum.
Debit Card
2.25%
Current fee with a $2 minimum.
Rejected eCheck
$50
Current returned-payment charge.
No partial secured-tax payments: San Francisco warns that underpayments can be returned, potentially causing a late-payment penalty. Pay the exact amount required by the live account.
Mail warning: do not assume the day you drop an envelope into a mailbox will become the official USPS postmark date. If using mail close to a deadline, allow extra time or request a hand postmark at the postal counter.
Open Official Property Tax Payment Page
Select the payment portal, verify Block/Lot and installment, review the final amount/fee, then save the confirmation.
Tax-default and redemption
What Happens When San Francisco Secured Property Tax Stays Unpaid?
Miss first installment
10% penalty applies after the December 10 deadline.
Miss second installment
10% penalty plus applicable costs apply after April 10.
Still unpaid after June 30
Property becomes tax-defaulted and begins accruing additional redemption charges.
Defaulted secured tax: San Francisco states that tax-defaulted balances incur an additional 1.5% per month plus a redemption fee.
Get a live redemption amount. Do not manually add months of interest to an old bill and assume you have the correct payoff.
Business personal property
Business Property Uses a Different Tax Timeline
Business personal property is not the same as the secured real-estate tax on a home or commercial building. Equipment, fixtures and other taxable business assets can appear on the unsecured/business-property side of San Francisco’s system.
Assessment appeals
The normal annual-roll business-property appeal period is also July 2 through September 15.
Late-mailed assessments
Certain business-property assessments mailed after the regular filing period can carry a separate 60-day appeal rule.
Current August payment issue
The Treasurer’s current calendar lists an August 31 business personal property tax payment deadline.
Do not use the secured December 10 / April 10 installment calendar for every business-property bill. Read the specific unsecured/business bill.
Recorded ownership and lien research
How to Search San Francisco Deeds, Deeds of Trust & Liens
The Recorder side of the Assessor-Recorder maintains the official recorded-document index. This is the correct place to trace legal conveyances rather than relying only on an assessment owner field.
Get the Block/Lot first.
Use PIM or the tax bill.
Search by party name when tracing ownership.
The index supports last, first and middle-name fields for primary and additional parties.
Narrow by document class/type.
Useful categories include deeds, deeds of trust, reconveyances, liens, maps and other recorded instruments.
Use date or document-number ranges.
Helpful when the transfer date is known.
Search Assessor Parcel Number when available.
APN/Block-Lot can connect the document search back to the property.
Use book/page or address if needed.
Older or differently indexed records can be easier to locate with recording references.
Read the actual instrument.
The index tells you a document exists; the document itself contains the legal conveyance, lien, easement or security interest.
SF
RECORDED
DOCUMENT
GRANT DEED
DEED OF TRUST
LIEN
RECONVEYANCE
Assessment ownership is not a title report. For purchase, refinance, estate, lien-priority or easement questions, review the recorded instrument and use qualified title/legal professionals when needed.
Value research beyond the assessor card
Use Permits, Planning and Complaints to Explain Property Differences
Building Permits
Check construction, remodel and permit history that may explain new value or building characteristics.
Planning Applications
Review entitlement/project history for development-sensitive parcels.
Historic Status
Preservation constraints can matter when comparing properties.
Complaints
Complaint history can help explain property-condition or compliance issues.
Appeal tip: comparable sales are stronger when you explain why the comparable is truly similar. PIM’s permit, zoning and property-history tools can help identify major differences that a simple sale-price list misses.
Which San Francisco Property Records Should You Check?
| Situation |
Records to review |
Best next action |
| Buying a condo |
PIM Block/Lot, tax bill, deed, deed of trust, permits and HOA/unit identification. |
Verify the exact condo lot, not only the building address. |
| 2026 value seems too high |
Prop 13 base-year history, current value, comparable sales and condition evidence. |
File AAB appeal by September 15, 2026. |
| Market value fell |
Factored base-year value vs January 1 market value. |
Evaluate Prop 8 decline-in-value evidence. |
| Recently purchased property |
Recorded deed, new base-year assessment and supplemental tax bill. |
Do not assume October annual bill includes every supplemental tax. |
| Principal residence |
Homeowners’ Exemption and Prop 19 eligibility if applicable. |
Verify exemption is enrolled. |
| Parent-child transfer |
Prop 19 exclusion claim and principal-residence qualification. |
Do not assume automatic exclusion from reassessment. |
| Tax bill much higher than rate math |
Net taxable value, annual rate, direct charges and special assessments. |
Separate value-based tax from direct charges. |
| Need legal ownership |
Recorder deed and later recorded documents. |
Use Recorder search rather than PIM alone. |
Problem solver
San Francisco Assessor Search Problems & Fixes
| Problem |
What to try |
Correct route |
| Address search gives multiple condo parcels |
Confirm the exact Block/Lot for the unit. |
PIM / Assessor |
| Need owner-name search |
Use Recorder party-name search; PIM is address/parcel/application oriented. |
Recorder |
| Neighbor pays far less tax |
Compare Prop 13 base-year dates before comparing taxable values. |
Assessor |
| Value increased more than 2% |
Determine whether prior value was a temporary Prop 8 value or whether change in ownership/new construction occurred. |
Assessor |
| 2026 appeal not filed yet |
Regular-roll deadline is September 15, 2026; submit fee/application before the deadline. |
AAB |
| Tax rate found online is 1.18268325% |
That is the published FY 2025–26 rate; verify upcoming FY 2026–27 rate on the new bill. |
Tax Collector |
| Tax bill seems higher than assessed-value math |
Check direct charges and special assessments. |
Tax Collector |
| Online secured payment is rejected as partial |
Pay the exact required installment; partial secured payments are not accepted. |
Tax Collector |
| Mailing address is wrong |
Update the mailing address with the Assessor-Recorder. |
Assessor-Recorder |
| Need property line |
Use recorded maps/deeds and a surveyor; do not rely on PIM parcel geometry as a legal survey. |
Recorder / Surveyor |
| Bought property and got another bill |
Check whether it is a supplemental assessment from change in ownership. |
Assessor / Tax Collector |
| Old unpaid secured tax |
Get the current redemption balance including 1.5% monthly charges and fees. |
Tax Collector |
“I am researching San Francisco Block/Lot __________ at __________. My question concerns the 2026 assessed value / appeal / secured tax / recorded deed. Please confirm which office controls the issue and the exact deadline or balance that applies.”
San Francisco Property Assessment, Appeal & Tax Contacts
Office of the Assessor-Recorder
Assessor-Recorder: Joaquín Torres
City Hall, Room 190
1 Dr. Carlton B. Goodlett Place
San Francisco, CA 94102
628-652-8100
assessor@sfgov.org
Mon–Fri, 8:00 a.m.–5:00 p.m.
Assessment Appeals Board
City Hall, Room 405
1 Dr. Carlton B. Goodlett Place
San Francisco, CA 94102
415-554-6778
Formal assessment appeals and hearing administration.
Treasurer & Tax Collector
Treasurer: José Cisneros
Tax Collector: David Augustine
City Hall, Room 140
1 Dr. Carlton B. Goodlett Place
San Francisco, CA 94102
Mon–Fri, 8:00 a.m.–5:00 p.m.
Walk-in assistance generally until 4:00 p.m.; cashier services until 5:00 p.m.
All three core property offices are in City Hall. The Assessor-Recorder is in Room 190, Treasurer & Tax Collector in Room 140, and Assessment Appeals Board in Room 405.
Official action center
San Francisco Property Search Final Action Center
Start with the address or Block/Lot, then move to the office that controls the next step.
Property / Block-Lot Search
Address, parcel, planning applications, zoning, permits and maps.
2026 Assessment Appeal
Regular-roll filing is open through September 15, 2026.
Property Tax
Secured tax account, installments, payment and receipt.
Deeds & Liens
Party name, document type/date, APN, book/page and address search.
Title-specific answers
San Francisco Assessor Property Search FAQs
1. How do I search San Francisco County property records?
Use the San Francisco Property Information Map. You can search by street address, Assessor Block/Lot parcel number, planning application number or directly by clicking a parcel on the map. Once the parcel opens, save its Block/Lot because that identifier can be reused for assessment, tax and recorded-document research.
2. What is a San Francisco Block and Lot number?
The Block/Lot is San Francisco’s parcel identifier. A format such as 0787/001 means Assessor Block 0787 and Lot 001. It is one of the most reliable keys for matching Planning property data, the secured property-tax bill and Recorder records.
3. Who is the San Francisco County Assessor in 2026?
The official agency is the City and County of San Francisco Office of the Assessor-Recorder, headed by Assessor-Recorder Joaquín Torres. The office is in City Hall Room 190 at 1 Dr. Carlton B. Goodlett Place and currently lists 628-652-8100 as its main phone number.
4. What is the San Francisco 2026 property assessment appeal deadline?
The regular-roll formal assessment appeal filing period is July 2 through September 15. As of August 12, 2026, the window is open. The Assessment Appeals Board currently charges a $60 nonrefundable filing fee, and the application and payment must be successfully received by the filing deadline.
5. How does Proposition 13 affect San Francisco assessed value?
Proposition 13 generally establishes a base-year value at the 1975 value or after a later qualifying change in ownership or new construction. That base value is normally increased each year by no more than the lower of the California inflation factor or 2%, creating the factored base-year value. Special exclusions and temporary decline-in-value rules can change the enrolled result.
6. Can a San Francisco assessed value increase more than 2% in one year?
Yes. A temporary Proposition 8 decline-in-value assessment can increase by more than 2% when market value recovers, as long as it remains below the property’s Proposition 13 factored base-year value. Change in ownership or new construction can also establish new assessed value outside the ordinary annual 2% factor.
7. What is the San Francisco Homeowners’ Exemption?
A qualifying owner who occupies the property as a principal residence can receive up to a $7,000 reduction in taxable assessed value. February 15 is the normal deadline for receiving the full exemption on a first-time claim. Once approved, the exemption generally continues until ownership or principal-residence eligibility changes.
8. When are San Francisco secured property taxes due?
San Francisco normally mails secured real-property tax bills in October. The first installment becomes delinquent after 5:00 p.m. December 10, and the second installment becomes delinquent after 5:00 p.m. April 10. Property remaining unpaid after June 30 becomes tax-defaulted.
9. What are San Francisco’s current online property-tax payment fees?
The current secured-property-tax payment information lists no fee for eCheck. Credit-card and debit-card payments carry a 2.25% fee with a $2 minimum. A rejected eCheck is subject to a $50 returned-payment charge. San Francisco does not accept partial payments on secured tax bills.
10. Where can I search San Francisco deeds and liens?
Use the official San Francisco Recorder online search. It supports party-name searches, document class and type, filing code, date and document-number ranges, Assessor Parcel Number, book/page, address and property ID. Review the actual recorded instrument when legal ownership, a deed of trust, reconveyance or lien matters.
Official Sources & Editorial Verification
SF Assessor-Recorder
Assessment, ownership, exemptions, change-in-ownership and recording services.
Property Information Map
Address, Block/Lot, application, parcel map, Assessor Summary, zoning, permits and complaints.
Assessment Appeals Board
2026 formal appeal filing, current $60 fee and hearing administration.
Secured Property Tax
Tax-bill decoder, installment deadlines, tax rate and delinquency rules.
Property Tax Payment
eCheck/card/debit fees, payment route and current processing guidance.
California Proposition 13
Base-year value, annual inflation limitation and change-in-ownership framework.
Decline in Value / Prop 8
Current market-value comparison with factored base-year value.
Homeowners’ Exemption
$7,000 exemption, principal-residence qualification and filing framework.
Recorder Online Search
Deeds, deeds of trust, liens, party names, APN, book/page and document searches.
What was checked for this 2026 update: current City and County Assessor-Recorder structure; Assessor-Recorder Joaquín Torres; current City Hall contact information; PIM search by address, parcel/Block-Lot, planning application and map click; example Block/Lot formatting; Assessor Summary and permit/zoning report options; Proposition 13 base-year rules; Prop 8 temporary-decline treatment; July 2–September 15 regular assessment appeal window; current $60 AAB fee; secured-bill October mailing; December 10 and April 10 delinquency dates; June 30 tax-default date; 1.5% monthly redemption charge; currently published FY 2025–26 tax rate; eCheck/card/debit fees; no-partial-payment rule; $7,000 Homeowners’ Exemption; Prop 19 transfer rules; and Recorder search by party, document, APN, address and book/page.
2026–27 tax-rate caution: the Treasurer’s currently published secured tax rate of 1.18268325% is for FY 2025–26. This article intentionally does not present it as the FY 2026–27 rate. Verify the new rate on the upcoming October 2026 secured bill or current Treasurer publication.
CountyPropertyAppraiser.org is an independent informational website. It is not affiliated with the City and County of San Francisco, Office of the Assessor-Recorder, Assessment Appeals Board, Treasurer & Tax Collector, San Francisco Planning, California State Board of Equalization or any other government agency.
Assessed values, exemptions, appeal rules, filing fees, payment processing fees, tax rates, direct charges, supplemental assessments, officeholders and California law can change. Confirm time-sensitive information with the responsible official agency before paying taxes, filing an assessment appeal, transferring property or making a legal or financial decision.
Editorial verification date: August 12, 2026.
Slug: san-francisco-assessor-property-search