What's in Your San Francisco Property Tax?
San Francisco is a consolidated city-county, so — unlike Los Angeles or Alameda — one combined secured rate applies to every parcel, not a different rate in each neighborhood. Below is that rate, itemized into the 13 funds it pays for, with a calculator that shows the dollar amount of each on your assessed value.
Quick answer: San Francisco's combined secured property tax rate for 2025/2026 is 1.18268325% of assessed value — about $11,827 a year on a $1,000,000 assessed value, or $17,740 on $1,500,000. The largest slice is the City's general fund; the rest funds school, college, BART, and city bonds plus voter set-asides.
Estimated annual ad-valorem property tax
$11,827
at San Francisco's combined secured rate of 1.18268325% — before any fixed direct charges or special assessments on your bill.
| Fund | Rate | On $1,000,000 |
|---|---|---|
| City & County of San Francisco - General FundCity & County general fund — the City and County of San Francisco's general operations — police, fire, health, streets | 0.80918% | $8,092 |
| City & County of San Francisco - Library Preservation FundVoter set-aside — the Library Preservation Fund for the public library system | 0.02500% | $250 |
| City & County of San Francisco - Children's FundVoter set-aside — the Children's Fund for children, youth, and family services | 0.04000% | $400 |
| City & County of San Francisco - Open Space FundVoter set-aside — the Open Space Fund for parks and recreation | 0.02500% | $250 |
| City & County of San Francisco - General Obligation Bond Debt ServiceCity bond — City and County of San Francisco voter-approved general-obligation bonds | 0.11051% | $1,105 |
| San Francisco Unified School District - General OperationsSchool district — San Francisco Unified School District general operations | 0.07699% | $770 |
| San Francisco Unified School District - General Obligation Bond Debt ServiceSchool district bond — San Francisco Unified School District voter-approved facilities bonds | 0.04004% | $400 |
| San Francisco County Office of EducationCounty education — the San Francisco County Office of Education | 0.00097% | $10 |
| San Francisco Community College District - General OperationsCommunity college — City College of San Francisco general operations | 0.01444% | $144 |
| San Francisco Community College District - General Obligation Bond Debt ServiceCommunity college bond — City College of San Francisco voter-approved bonds | 0.01693% | $169 |
| Bay Area Rapid Transit District - General OperationsTransit district — Bay Area Rapid Transit (BART) general operations | 0.00633% | $63 |
| Bay Area Rapid Transit District - General Obligation Bond Debt ServiceTransit district bond — Bay Area Rapid Transit (BART) voter-approved bonds | 0.01520% | $152 |
| Bay Area Air Quality Management DistrictRegional district — the Bay Area Air Quality Management District | 0.00209% | $21 |
| Total combined secured rate | 1.18268325% | $11,827 |
Ad-valorem only — excludes fixed direct charges, special assessments, and any Mello-Roos on your bill. Your assessed value is your Proposition 13 base (roughly your purchase price, plus up to 2% a year), not the current market value.
Typical San Francisco property tax by home type
The rate is the same for every property, so the bill just tracks the assessed value. Here's the typical (median) assessed value and annual ad-valorem tax by property type across San Francisco's secured roll — existing-owner Proposition 13 figures, not current market prices.
| Property type | Typical assessed value | Typical annual tax |
|---|---|---|
| Single-family home | $656,650 | $7,766 |
| Condo | $887,844 | $10,500 |
| Residential income (2–4 units) | $866,814 | $10,252 |
Median of the 2025/2026 secured roll by Assessor class code (single-family dwellings, condominiums, and flats/duplex & TIC buildings of 4 units or less). Apartment buildings of 5+ units, commercial, and mixed-use parcels are excluded from these type figures.
Frequently Asked Questions
What is the San Francisco property tax rate?
San Francisco's combined secured property tax rate for 2025/2026 is 1.18268325% of assessed value. Because San Francisco is a consolidated city-county, that one rate applies to every parcel on the secured roll — it doesn't vary by neighborhood or Tax Rate Area the way it does in most California counties. On a $1,000,000 assessed value that's about $11,827 a year.
Why is the San Francisco rate the same everywhere?
San Francisco is California's only consolidated city-county, so the city and the county are the same government. The voter-approved bonds and set-asides (schools, community college, BART, libraries, the Children's Fund, open space) are all citywide, so every parcel on the secured roll carries the same combined rate. In counties like Los Angeles or Alameda the rate varies by Tax Rate Area because different local bonds apply in different areas.
Where do my San Francisco property taxes go?
The 1.18268325% is split among 13 funds. The largest is the City and County general fund (about 0.809% of assessed value), which pays for police, fire, health, and streets. The rest funds voter-approved general-obligation bonds (city, school district, community college, BART), the San Francisco Unified School District and City College operations, the Library Preservation Fund, the Children's Fund, the Open Space Fund, the County Office of Education, and the Bay Area Air Quality Management District. The table above shows each one's rate and dollar amount.
How much is property tax on a typical San Francisco home?
The typical (median) single-family home on the roll is assessed around $656,650, for about $7,766 a year at the 1.18268325% rate. A typical condo is assessed around $887,844 (about $10,500 a year). These are existing-owner Proposition 13 assessed values — a recent purchase is taxed on its price, which is often much higher.
Is Mello-Roos or a special assessment included?
No. The rate here is ad-valorem only (a percentage of assessed value). Fixed direct charges and special assessments — such as a Community Facilities District (Mello-Roos), the SFUSD parcel tax, or the Community College parcel tax — are billed as flat amounts on top and are listed separately on your San Francisco property tax bill.
How is my San Francisco assessed value set?
Under Proposition 13, your assessed value starts at your purchase price and rises no more than 2% a year, so long-time owners are often assessed far below market value. A change of ownership or new construction resets it. The combined secured rate is then applied to that assessed value.
Learn More
Source: San Francisco Board of Supervisors / Budget & Legislative Analyst — FY2025-26 secured property tax rate (Board File 25-0876, BLA Exhibit 2). The combined secured rate applies to the secured roll ad-valorem only and excludes fixed direct charges, parcel taxes, and special assessments. Assessed value is a Proposition 13 figure, not market value. Educational information, not an official bill.