How to Read Your Property Tax Bill

Your secured property tax bill, mailed annually on or before November 1, comes in three parts:

• The itemized bill detail for your records
• Bill stub to be sent in with First Installment Payment
• Bill stub to be sent in with Second Installment Payment

You may either pay the entire tax when the first installment is due (sending in both bill stubs), or pay in two installments. This year

• The first installment must be paid or postmarked by 5 p.m. on December 10, 2009.
• The second installment must be paid or postmarked by 5 p.m. on April 10, 2010.
  Please note that no additional notice will be sent when the second installment is due.
  We suggest that you mark your calendar as a reminder.

Note: For 2009-2010 the tax rate is 1.159%

Here is a sample tax bill. Click on a red number to go to the detailed explanation below.

ITEMIZED DETAIL

1. Volume
   The city is divided into 45 volumes -- your volume number indicates the section where your property is located.
2. Block and Lot Number
   Property is described by Lot and Block numbers according to the city's assessment map. Please refer to this official lot and block number as shown on your tax bill in any request for information. Please write the block and lot numbers on your check.
3. Tax Bill Number
   Generated annually by the computer tax system.
4. Tax Rate
   The annual tax rate is recommended by the Controller, adopted by the Board of Supervisors and approved by the Mayor. The tax rate varies slightly from year to year. For 2009-2010 the tax rate is 1.159%.
5. Property location
   Address of the home, building, or vacant lot.
6. Owner of Record
   Property owner as of January 1, each year
7. Mailing Address
   The Office of the Assessor-Recorder should be notified in writing of any change in mailing address to ensure the correctness of future mailings. The owner's name and new permanent mailing address should be submitted immediately to the Office of the Assessor-Recorder, City Hall, Room 190, 1 Dr. Carlton B. Goodlett Place, San Francisco, 94102. Please call the Assessor-Recorder's office at 554-5516 if you have any questions.
8. Assessment Information
   Generally, the assessed value of your property is the cash equivalent or market value at the time of purchase. This value increases not more than 2% per year until the property is sold or any new construction is completed, at which time it must be reassessed. For more information on how the assessed value is determined, contact the Assessor's Office at (415) 554-5596.Gross Taxable Value is [land + improvements + fixtures + personal property (if applicable)]Exemptions are provided by law to certain property owners. The Homeowner's Exemption applies to homeowners who live in the property on the lien date. The Homeowner's Exemption is $7,000. Other exemptions include veterans/disabled veterans, churches, religious entities, and some charitable organizations.
9. Net Taxable Value
   (Gross Taxable Value of your property) - (Exemptions)
10. Direct Charges and/or Special Assessments
    Additional fees or outstanding city debts may be added to your property tax bill by other city departments. Please contact the appropriate department (listed below) directly for further information:

    CODE	TYPE	PHONE NO.
    29	Rent Stabilization Fee	554-6203
    36	Fire Inspection Fee	558-3300
    37	Fire Protection Assessment District.	558-3320
    39	Redevelopment CFD	749-2471
    40	MB Maintenance CFD 5	749-2471
    41	MB South CFD 6	749-2471
    42	DPH Re-inspection Fee	252-3877
    44	Timeshare Fee	554-5596
    50	Sidewalk Repair	554-5797
    52	Demolition & Restoration	558-6001
    55	Building Inspection	558-6220
    56	Bayshore Hester Assessment Dist.	(800) 755-6864
    57	Union Square BID	421-3135
    60	Water Lien	252-3898
    70	Garbage Lien	252-3872
    75	Hazardous Materials Lien	252-3898
    78	Transfer Tax Lien	554-4176
    86	Transit Impact Development	923-2531
    89	SFUSD Facilities District	241-6480
    92	Apartment House License Fee	558-6220
    93	Hotel License Fee	558-6220
    94	FY 94-95 Delinquent Rent Fee	554-6203

11. Total Due
    (Net Taxable Value * Tax Rate) + (Total Direct Charges and Special Assessments) The total due is divided into two equal installments.

FIRST INSTALLMENT - must be paid or postmarked by 5 p.m. on December 10, 2009. As a general rule, the first installment becomes delinquent if not paid by 5 p.m. on December 10. (If December 10^th falls on a Saturday, Sunday, or legal holiday, no penalty will be charged if payment is made or postmarked by 5 p.m. on the next business day.)

Return this portion with your payment and please write block and lot numbers on your check. Your cancelled check is your receipt.

1. Amount Due (First Installment)
   Total due if payment is paid or postmarked by December 10
2. Total Delinquent Installment Due (First Installment)
   A 10% delinquent penalty will be added to any balance not paid or postmarked by 5 p.m. on December 10. (If December 10 falls on a weekend or holiday, taxes are not delinquent until after 5:00 p.m. the next business day.)
3. Voluntary Arts Fund
   Check this box if you are interested in contributing to the Voluntary Arts Contribution Fund (VACF) and enclose a separate check for the amount of your contribution. The VACF allows San Francisco taxpayers to add a contribution of $5.00 or more to their tax bill to benefit the arts. The program aims to provide an additional funding source for the City's cultural activities.

SECOND INSTALLMENT - must be paid or postmarked by 5 p.m. on April 10, 2010. The second installment becomes delinquent if not paid by 5 p.m. on April 10. (If April 10^th falls on a Saturday, Sunday, or legal holiday, no penalty will be charged if payment is made or postmarked by 5 p.m. on the next business day.)

The second installment may be paid separately only if the first installment has been paid. No additional notice will be sent when the second installment is due, so we suggest that you mark your calendar as a reminder.

Return this portion with your payment and please write block and lot numbers on your check. Your cancelled check is your receipt.

4. Amount Due (Second Installment)
   Total due if payment is paid or postmarked by April 10
5. Total Delinquent Installment Due (Second Installment)
   A 10% delinquent penalty plus a $45 delinquent cost will be added to any balance not paid or postmarked by 5 p.m. on April 10. (If April 10 falls on a weekend or holiday, taxes are not delinquent until after 5:00p.m. the next business day.)