Property Tax Rates - San Francisco

Proposition 13 established a maximum property tax rate of one percent (1%) of the assessable value of a property. This 1% may have additional tax rates added to it depending on the level of indebtedness assigned to property owners to finance voter authorized expenditures. In other words, the tax rate is 1% plus whatever tax rate is assigned to pay for school bonds, infrastructure, and other voter approved public projects.

Once a a property value assessment is made -usually at sale or after new construction occurs- or after reassessment, the property value -for tax purposes- may not increase by more than 2% annually.

San Francisco currently has only one personal property tax rate, calculated as follows:

City and County of San Francisco (Budget approved by Mayor and Board of Supervisors)

+0.766%

San Francisco Unified School District (Budget exclusively controlled by Board of Education)

+0.301%

San Francisco Community College District (Budget exclusively controlled by Board of Governors)

+0.058%

Bay Area Pollution Air Quality District (Budget exclusively controlled by District Directors)

+0.002%

Bay Area Rapid Transit District (Budget exclusively controlled by District Directors)

+0.011%

TOTAL TAX RATE 1.140%


The 1% tax rate collected in taxes is distributed as follows:

14.41% - Public Protection
12.26% - Schools
3.38% - Culture & Recreation
6.88% - General Administration and Finance
17.84% - Health
10.96% - Human Welfare and Neighborhood Development
34.27% - Public Works, Transportation and Commerce

100% Total