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Business
Register a Business
First Year Free
Renew Business Registration
Manage Your Business
Taxes & Fees
Gross Receipts Tax (GR)
Commercial Rents Tax (CR)
Commercial Vacancy Tax (CVT)
Cannabis Business Tax (CB)
Empty Homes Tax (EHT)
Homelessness Gross Receipts Tax (HGR)
Overpaid Executive Tax (OE)
Administrative Office Tax (AOT)
Access Line Tax (ALT), Telephone Users Tax (TUT), Utility Users Tax (UUT)
Parking Tax (PK)
Stadium Operator Admission Tax (SD)
Sugary Drinks Tax (SUGARY)
Traffic Congestion Mitigation Tax (TCM)
Transient Occupancy Tax (TOT)
Licenses and Permits
Cigarette Litter Abatement Fee (CIG)
Emergency Alarm and False Alarm Information
Gross Receipts Tax Overview
Tax Collector Regulations
Payments
Property Tax Payment
Business Tax or Fee Payment
Bureau of Delinquent Revenue Payment
SFMTA Payment Plan Portal
Banking & Investments
Banking Services for City Departments
Investments
Municipal Banking Feasibility Task Force
SF Lends
Socially Responsible Banking
In the Community
Financial Justice Project
Office of Financial Empowerment
Save for College
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SF Lends
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Property
Information on secured and unsecured property taxes, parcel tax exemptions, and what happens when property taxes become delinquent.
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Secured Property Taxes
Find information and due dates on secured, secured supplemental, and secured escape property taxes.
Unsecured Property Taxes
Find information and due dates for unsecured personal and unsecured supplemental property taxes.
Delinquent Property Taxes
Learn what happens when property taxes become delinquent, including penalties and fees. Find out the steps to take if your property taxes are delinquent, including available installment plans.
Parcel Tax Exemptions and Special Assessments
The citizens of San Francisco approved measures to provide funding to the San Francisco Unified School District and City College of San Francisco. Some of these measures include an exemption for seniors living on the property provided they meet certain criteria.
Tax Certificates for Final Map Recording (Condo Conversion)
A requirement for subdivision and condo conversion is to obtain a Tax Clearance Certificate before the final map is recorded. A Tax Clearance Certificate is a document that certifies there are no outstanding property tax obligations and that an additional security payment has been made for any estimated taxes on the existing parcel.
Public Auction
The primary purpose of a tax sale is to collect taxes that have not been paid by the property owner for at least five years. Offering the property at public auction allows the collection of past due taxes.
Information for Heirs
Learn the procedures if you believe you have a claim for any of the Absent or Missing Heirs Funds.