A parcel tax for library services is imposed upon every parcel of real property in the city. Library services include, without limitation, programs for children, teens, and seniors; regular open hours at city libraries; library staff; acquisition of books, magazines, newspapers, media, and other library materials; and access to technology at city libraries. (Ord. 2024-0013 § 2; Ord. 2016-0002 § 2; Ord. 2004-029 § 2)
The tax rates for fiscal year 2023-2024 are as follows:
Residential | |
Single family | $54.50 |
Multi-family | a. $40.88 per unit, units 1-4 |
b. $27.25 per unit, units 5-15 | |
c. $13.63 per unit, units over 15 | |
(Add a. plus b. plus c. for total multi-family tax per parcel) | |
Condominiums | $40.88 per condominium |
Mobile Homes | $27.25 per mobile home |
Non-Residential | |
Institutional | $245.26 per acre (first 5 acres) |
$61.32 per acre (acres over 5) | |
Professional | $163.51 per acre (first 5 acres) |
$40.88 per acre (acres over 5) | |
Commercial/Industrial and Recreational | $81.75 per acre (first 5 acres) |
$20.45 per acre (acres over 5) | |
Vacant | |
(Misc. vacant, parking lots, airports, cemeteries and mortuaries) | $20.45 per acre (maximum taxed area per parcel: 5 acres) |
Exempt Uses | |
Common area, Agriculture, Utilities, Public Agencies | $0.00 |
(Ord. 2024-0013 § 2; Ord. 2016-0002 § 2; Ord. 2004-029 § 2)
The tax rates for fiscal year 2023-2024 set forth in section 3.148.020 shall be increased annually in proportion to the increase in the Consumer Price Index (CPI), San Francisco Area, all items, most recently available prior to the date of increase, provided, however, that this increase shall not exceed three percent in any year. (Ord. 2024-0013 § 2; Ord. 2016-0002 § 2; Ord. 2004-029 § 2)
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