San Francisco Property Tax Guide for Homeowners and Sellers

Last updated November 13, 2026. Reviewed by the Cash Home Buyers CA team. Figures come from the San Francisco Office of the Treasurer & Tax Collector; sources are listed at the end.

San Francisco secured property tax is delinquent after 5:00 p.m. on December 10 for the first installment and April 10 for the second. Each carries a 10 percent penalty, and the second also adds applicable fees. Taxes still unpaid on June 30 become tax defaulted and add 1.5 percent a month plus a redemption fee. If you sell, unpaid taxes are paid from your proceeds at closing.

San Francisco property tax at a glance

First installment	Delinquent after 5:00 p.m. December 10; 10% penalty
Second installment	Delinquent after 5:00 p.m. April 10; 10% penalty plus applicable fees
Tax defaulted	June 30; additional 1.5% per month plus a redemption fee
Pay online	The City’s Property Tax Payment Portal at sanfrancisco-ca.county-taxes.com
By mail	Received or postmarked by the due date; metered mail and pre-canceled stamps are not postmarked by USPS
Prior-year escape assessments	An Escape Installment Plan allows annual payments over four years; request it through 311

When are San Francisco property taxes due?

The regular secured bill is split into two installments. The first becomes delinquent after 5:00 p.m. on December 10, and the second after 5:00 p.m. on April 10. Supplemental and escape bills follow different calendars that depend on the date the bill was mailed.

For example, a supplemental bill mailed between July 1 and October follows the December 10 and April 10 dates, while one mailed from November 1 to June 30 is due the last day of the month after the mailing date. Check the mailed date printed on your bill.

• Mailed payments must be received or postmarked by the due date.
• Metered mail, pre-canceled stamps, automated postal center stamps and permit imprints are not postmarked by USPS, so a late payment sent that way may incur a penalty and fee.
• A Certificate of Mailing or a Postage Validated Imprint label is a safer way to prove timely mailing.

How do I pay my San Francisco property tax bill?

The Treasurer & Tax Collector’s online Property Tax Payment Portal is the main route. You can also mail a payment, keeping the postmark rules above in mind. The Tax Collector’s page does not list a general payment mailing address or phone number, so use the address printed on your bill.

What happens if I don’t pay property taxes in San Francisco?

A late first installment takes a 10 percent penalty. A late second installment takes 10 percent plus applicable fees. If taxes remain unpaid on June 30 they become tax defaulted, and the City adds 1.5 percent per month plus a redemption fee.

The page does not state the redemption fee amount or when a defaulted property can be sold, so ask the Tax Collector for a payoff on your parcel. For prior-year escape assessments, the Escape Installment Plan spreads payments over four years.

San Francisco property tax calculators

Use this to estimate your annual bill. San Francisco has its own transfer tax schedule, so ask escrow for the exact transfer tax on your sale.

How to sell a house in San Francisco when you owe property taxes

You can sell a house in San Francisco with unpaid property taxes. Taxes are a lien on the home, so escrow pays what is owed from your proceeds at closing and the buyer receives the property with the taxes current.

1. Get your payoff figure. Look up the parcel on the City’s payment portal or contact the Tax Collector through 311, and ask for the amount due in the month you expect to close.
2. Expect proration. Escrow splits the current year’s tax between you and the buyer by the closing date.
3. Budget for transfer tax. San Francisco levies its own real property transfer tax with rates that rise with the sale price. Ask escrow for the exact figure rather than estimating it.
4. Watch the calendar. Closing before December 10 or April 10 avoids the 10 percent penalty on that installment, and closing before June 30 avoids tax-defaulted charges.

A cash sale helps when time is the problem. There is no loan approval to wait for, so closing can be scheduled ahead of a tax deadline. See how we buy houses in San Francisco County, our local page for San Francisco, and the California real estate transfer tax report.

Behind on San Francisco property taxes and thinking about selling? Call (424) 435-2326 or request a cash offer. There is no cost and no obligation.

San Francisco property tax FAQ

What is the penalty for paying San Francisco property tax late?

A late installment gets a 10 percent penalty, and a late second installment also adds applicable fees. Taxes unpaid on June 30 become tax defaulted and add 1.5 percent a month plus a redemption fee.

Can I pay San Francisco property taxes in installments for past years?

For prior-year escape assessments the City offers an Escape Installment Plan with annual payments over four years. Submit a 311 service request to set one up.

Does a metered postage date count as a postmark in San Francisco?

No. Metered mail, pre-canceled stamps, automated postal center stamps and permit imprints are not postmarked by USPS, so a late payment sent that way may incur a penalty and fee.

Who pays property tax in the year a San Francisco house is sold?

Both sides, each for their share of the year. Escrow splits the bill by the closing date and pays any unpaid balance from the seller’s proceeds.

How do I sell a house in San Francisco with delinquent property taxes?

Get the payoff amount from the Tax Collector, give it to escrow, and the delinquent taxes are paid from your proceeds at closing.

Sources

• San Francisco Treasurer & Tax Collector: Secured Property Taxes

This guide is general information, not tax or legal advice. Rates, fees and dates can change; confirm the amount on your own bill with the San Francisco Treasurer & Tax Collector.