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(a) In accordance with California Revenue and Taxation Code Section 4804, the Board of Supervisors authorizes the Assessor-Recorder, the Controller, and the Tax Collector to perform on its behalf any act required or authorized to be performed by the Board of Supervisors under the following sections of the California Revenue and Taxation Code regardless of the amount of taxes involved:
Sections 166, 270, 271, 2610.5;
Sections 480 through 485, both inclusive;
Sections 4831 through 4842, both inclusive;
Sections 4985 through 4986, both inclusive;
Sections 5026 through 5029, both inclusive;
Sections 5061 through 5064, both inclusive; and
Sections 5071 through 5073, both inclusive;
Provided, however, that the Controller is hereby required to record each act performed under this authorization; and provided further, that the Assessor-Recorder shall make periodic reports, not less frequently than quarterly, to the Board of Supervisors of any and all acts performed under this authorization.
Any act performed by the Assessor-Recorder under this authorization shall comply with the following administrative rules and procedures:
(1) If such act will increase the amount of taxes due, the Assessor-Recorder shall give the Assessee opportunity for a hearing after at least five days’ notice at which time the Assessee may present objections to the change. The decision of the Assessor-Recorder in the matter is final.
(2) Any such act performed by the Assessor-Recorder under this authorization shall be performed pursuant to a statement of findings reciting the facts found by the Assessor-Recorder and further reciting the section or sections of the California Revenue and Taxation Code pursuant to which such act was performed.
In accordance with the request heretofore made by the City Attorney under Section 4804 of the California Revenue and Taxation Code, there is hereby granted a waiver of the requirement for written consent of the County Legal Advisor in any act performed under the provisions hereof.
The Controller may perform such acts in reliance upon action of the Assessor-Recorder as provided herein as though such action was performed by the Board of Supervisors.
(b) Delegation of Authority to City Attorney to Grant or Deny Property Tax Refund Claims. As authorized by Section 4804 of the Revenue and Taxation Code of the State of California, the Board of Supervisors of the City and County of San Francisco, hereby delegates its authority to grant or deny claims for refunds of property taxes, as contemplated by Sections 5096-5097 and 5140-41 of the Revenue & Taxation Code, to the City Attorney. The Controller shall record each grant or denial the City Attorney makes under this delegation and may act in reliance on the City's Attorney's determination as though the Board of Supervisors granted or denied the claim.
(1) Administrative Rules and Procedures.
(A) City Attorney's authority and duty to determine claim and notify claimant. The City Attorney shall send the claimant a letter, by first class United States mail, that states whether the claim is allowed, rejected, or rejected in part. The City Attorney shall provide a copy of the letter to the Controller. The City Attorney's rejection letter will constitute the Board's rejection of the claim and will start the claimant's limitations period to file a refund action under Section 5141(a) of the Revenue & Taxation Code. Should the City Attorney fail to mail notice of its decision on a claim within six months of its filing, the claimant may consider the claim rejected under Section 5141(b) of the Revenue & Taxation Code and file an action for refund.
(B) Presentation and form of property tax refund claim. The claimant shall present a written property tax refund claim to the Controller. The claim shall include all of the information required by Revenue & Taxation Code Section 5097.02 and shall be filed within the time limitations in Section 5097(2). The City Attorney shall develop a form of property tax refund claim which the Controller shall make available for use by claimants. The claimant may present the claim by delivering it to the Controller's office or, as authorized by Revenue & Taxation Code Section 2513, by mailing the claim to the Controller through the United States mail, properly addressed, with postage prepaid.
(C) Initial processing by Controller and disposition by City Attorney. The Controller shall make and retain a copy of the claim, make a record of the name of the claimant, the date claim was received, and the amount of the claim, then forward the original version of the claim to the City Attorney.
(D) This Section 10.2(b) shall not apply if a property owner or other interested party makes an election under Section 5097(b) of the Revenue & Taxation Code to have an assessment appeal application serve as a refund claim.
(E) This procedure for determination of property tax refund claims is not part of Article II, Settlement of Claims For and Against City and County (Section 10.20-1 and following).
(c) Delegation of Authority to Tax Collector to Administer Claims for Excess Proceeds and Distribute Excess Proceeds from Tax Sales.
(1) As authorized by Section 4675.1 of the California Revenue and Taxation Code, the Board of Supervisors of the City and County of San Francisco, hereby delegates to the Tax Collector its authority to administer all pending and future claims for excess proceeds from tax sales of real property filed by parties of interest in the property and to distribute any excess proceeds, as contemplated by Sections 4674 – 4676 of the California Revenue and Taxation Code.
(2) Administrative Rules and Procedures. Any act performed by the Tax Collector under this authorization and California Revenue and Taxation Code Section 4675.1 shall comply with the administrative rules and procedures of California Revenue and Taxation Code Sections 4674, 4675, and 4676. The Controller shall record each act performed under this authorization.
(d) Delegation of Authority to Controller to Grant Applications for Discharge from Accountability for the Collection of Delinquent Taxes on Unsecured Property.
(1) As authorized by Section 25259.5 of the California Government Code, the Board of Supervisors hereby delegates to the Controller its authority to grant applications for discharge from accountability filed by the Tax Collector for the collection of any delinquent taxes on unsecured property and any penalties, interest, or any other charge pertaining thereto as contemplated by Section 2923 of the California Revenue and Taxation Code and Sections 25257-25259.5 of the California Government Code.
(2) Administrative Rules and Procedures. Any application to the Controller under the authorization of subsection (d)(1), and any act performed by the Controller under that authorization, shall comply with the administrative rules and procedures of California Revenue and Taxation Code Section 2923 and California Government Code Sections 25257, 25258, and 25259, to the extent applicable.
(Added by Ord. 352-84, App. 8/8/84; amended by Ord. 313-00, File No. 001908, App. 12/28/2000; Ord. 12-09, File No. 081451, App. 1/16/2009; Ord. 25-17, File No. 161262, App. 2/10/2017, Eff. 3/12/2017; Ord. 53-20, File No. 200059, App. 3/27/2020, Eff. 4/27/2020; Ord. 192-22, File No. 220541, App. 9/16/2022, Eff. 10/17/2022)
(Amended by Ord. 141-72, App. 5/26/72; repealed by Ord. 313-00, File No. 001908, App. 12/28/2000)
Pursuant to Section 2152.5 of the Revenue and Taxation Code the Controller is hereby authorized and directed as County Auditor, upon the preparation of the assessment roll by electronic data processing methods, to compute and enter on the secured roll the respective amounts due in installments as taxes in such manner as to reject any cent not evenly divisible by two in the computation of taxes on any assessment, and in the extension of taxes, special assessments or charges on the county assessment roll for any other public agency.
(Added by Ord. 352-84, App. 8/8/84)
Pursuant to the provisions of the Revenue and Taxation Code of the State, the Assessor-Recorder of the City and County and such members of his or her official staff as may be designated by the Assessor-Recorder are hereby authorized and directed to accept, for and on behalf of the Board of Supervisors sitting as a County Board of Equalization, verified written applications for reduction of assessments appearing in the assessment roll.
(Added by Ord. 352-84, 8/8/84; amended by Ord. 313-00, File No. 001908, App. 12/28/2000)
(a) Pursuant to Section 4837.5 of the Revenue and Taxation Code, taxes levied on an escape assessment, made under the authority of Article 4, Chapter 3 of Part 2 of Division 1 of the Revenue and Taxation Code or taxes increased by reason of the discovery of an error, pursuant to Article 1 of Chapter 2 of Part 9 of Division 1 of the Revenue and Taxation Code may be paid in installments if:
1. A verified, written request for installment payment is filed by the Assessee with the Tax Collector prior to date of delinquency of payment of such taxes.
2. Such request shall establish that an error of the Assessee was not the cause of the tax or tax increase and that the payment of the full tax in the year of billing would constitute a hardship on the Assessee.
3. Such request shall contain the covenant and agreement of the Assessee that, if the request is granted, interest will be paid as hereinafter provided.
The deferred portion of taxes paid in installments shall bear interest at the rate of ½ of one percent a month or fractional part thereof payable in installments concurrently with installments of taxes.
(b) A copy of the installment request shall be transmitted by the Tax Collector to the Assessor-Recorder. The Assessor-Recorder shall within 10 days after such transmittal file a verified statement with the Tax Collector stating whether in the Assessor-Recorder's opinion the tax or tax increase was caused by an error of the Assessee. When a tax increase, pursuant to Section 4832 of the Revenue and Taxation Code is involved, the reference in this Section to the Assessor-Recorder shall be deemed to be a reference to the Controller.
(c) Based upon the request of the Assessee and the statement from the Assessor-Recorder or Controller, the Tax Collector shall determine whether the request shall be allowed or denied. The Tax Collector shall notify the Assessee of the decision by written notice to the Assessee's last known address. If the request is granted, the notice shall set forth the installment payment schedule and the consequences for failure to meet the requirements of the payment plan as set forth in this Section.
(d) If payment is authorized to be made in installments, one-quarter of said tax shall be paid within 30 days after the date that notice is mailed by the Tax Collector to the Assessee notifying the Assessee that installment payments will be allowed. One-quarter of said tax shall be paid on the first, second, and third yearly anniversary of the date that notice authorizing installment payments is mailed by the Tax Collector to the Assessee.
(e) If taxes are authorized to be paid in installments, no penalties shall be charged so long as installment payments are made when due. If any installment is not paid when due, or if the property on the secured roll becomes tax deeded, or if the taxes due on the unsecured roll are not paid on or before August 31st, the entire tax shall immediately become due and payable and no further installment payments shall be authorized under the provisions of this Section. Interest, penalties, costs and redemption penalties and fees, if applicable, shall be charged on the total tax as if no payment had been received. There shall be credited on the amount payable the total amount of any installments paid under this plan.
(f) If payment is not authorized in installments, the original amount of taxes due shall be payable within 30 days of the mailing of the notice to the taxpayer if the original delinquency date has passed.
(g) The Tax Collector shall maintain a separate record listing the current status of all such installment accounts authorized under this Section.
(h) It is not the intent of this Section to in any way stay the enforcement of any of the other provisions of the Revenue and Taxation Code.
(Added by Ord. 352-84, App. 8/8/84; amended by Ord. 313-00, File No. 001908, App. 12/28/2000)
(a) Any person who, at 12:01 a.m. on the January 1st immediately preceding the fiscal year commencing July 1, 1977, or who, at 12:01 a.m. on the January 1st immediately preceding any subsequent fiscal year, was the owner of, or had in his or her possession, or under his or her control, any taxable property, or who acquired such property after such date and is liable for taxes thereon for the fiscal year commencing the immediately following July 1st, which property was thereafter damaged or destroyed, without his or her fault, by a misfortune or calamity, may, within 12 months of the date that said property was so damaged or destroyed, apply for reassessment of that property by delivering to the Assessor-Recorder a written application showing the condition and value, if any, of the property immediately after the damage or destruction, and the dollar amount of the damage. The application shall be executed under penalty of perjury, or if executed outside the State of California, verified by affidavit.
To be eligible for reassessment the damage or destruction to the property shall have been caused by any of the following:
(1) A major misfortune or calamity, in an area or region subsequently proclaimed by the Governor to be in a state of disaster, if that property was damaged or destroyed by the major misfortune or calamity that caused the Governor to proclaim the area or region to be in a state of disaster. As used in this paragraph, "damage" includes a diminution in the value of property as a result of restricted access to the property where that restricted access was caused by the major misfortune or calamity.
(2) A misfortune or calamity.
(3) A misfortune or calamity that, with respect to a possessory interest in land owned by the state or federal government, has caused the permit or other right to enter upon the land to be suspended or restricted. As used in this paragraph, "misfortune or calamity" includes a drought condition such as existed in this state in 1976 and 1977.
(b) Upon receiving a proper application, the Assessor-Recorder shall appraise the property and determine separately the full cash value of land, improvements and personalty immediately before and after the damage or destruction. If the sum of the full cash values of the land, improvements and personalty before the damage or destruction exceeds the sum of the values after the damage by ten thousand dollars ($10,000) or more, the Assessor-Recorder shall also separately determine the percentage reductions in value of land, improvements and personalty due to the damage or destruction. The Assessor-Recorder shall reduce the values appearing on the assessment roll by the percentages of damage or destruction computed pursuant to this subdivision, and the taxes due on the property shall be adjusted as provided in subdivision (e). However, the amount of the reduction shall not exceed the actual loss.
(c) The Assessor-Recorder shall notify the applicant in writing of the amount of the proposed reassessment. The notice shall state that the applicant may appeal the proposed reassessment to the Assessment Appeals Board within 6 months of the date of mailing the notice. If an appeal is requested within the 6 month period, the board shall hear and decide the matter as if the proposed reassessment had been entered on the roll as an assessment made outside the regular assessment period. The decision of the board regarding the damaged value of the property shall be final; provided, that a decision of the Assessment Appeals Board regarding any reassessment made pursuant to this Section shall create no presumption as regards the value of the affected property subsequent to the date of the damage.
(d) Those reassessed values resulting from reductions in full cash value, as determined above, shall be forwarded to the Controller by the Assessor-Recorder or the Clerk of the Assessment Appeals Board, as the case may be. The Controller shall enter the reassessed values on the roll. After being entered on the roll, said reassessed values shall not be subject to review except by a court of competent jurisdiction.
(e) If no such application is made and the Assessor-Recorder determines that within the preceding 12 months a property has suffered damage or destruction caused by the misfortune or calamity that may qualify the property owner for relief under this Section, the Assessor-Recorder shall notify the property owner that the property will be reassessed. The Assessor-Recorder shall assess the property, or reassess it if it has already been assessed, according to the condition and value immediately after the damage or destruction, and the Assessor-Recorder, if he or she reassesses the property, shall transmit to the Assessment Appeals Board a description of the property so reassessed, the name of the person making application in connection with the property, if any, or the name of the property owner notified of the reassessment and the value of the property as so reassessed. Upon such notice as it may find to be proper, the Assessment Appeals Board shall equalize any such assessment or reassessment.
(f) The tax rate fixed for property on the roll on which the property so reassessed appeared at the time of the misfortune or calamity, shall be applied to the amount of the reassessment as determined in accordance with this section and the assessee shall be liable for: (1) a prorated portion of the taxes that would have been due on the property for the current fiscal year had the misfortune or calamity not occurred, to be determined on the basis of the number of months in the current fiscal year prior to the misfortune or calamity; plus, (2) a proration of the tax due on the property as reassessed in its damaged or destroyed condition, to be determined on the basis of the number of months in the fiscal year after the damage or destruction, including the month in which the damage was incurred. For purposes of applying the preceding calculation in prorating supplemental taxes, the term "fiscal year" means that portion of the tax year used to determine the adjusted amount of taxes due pursuant to Subdivision (b) of Section 75.41. If the damage or destruction occurred after January 1 and before the beginning of the next fiscal year, the reassessment shall be utilized to determine the tax liability for the next fiscal year. However, if the property is fully restored during the next fiscal year, taxes due for that year shall be prorated based on the number of months in the year before and after the completion of restoration.
(g) Any tax paid in excess of the total tax due shall be refunded to the taxpayer pursuant to Chapter 5 (commencing with Section 5096) of Part 9 of Division 1 of the Revenue and Taxation Code of the State of California, as an erroneously collected tax or by order of the Board of Supervisors without the necessity of a claim being filed pursuant to Chapter 5.
(h) The assessed value of the property in its damaged condition, as determined pursuant to subdivision (b) compounded annually by the inflation factor specified in Subdivision (a) of Section 51, shall be the taxable value of the property until it is restored, repaired, reconstructed or other provisions of the law require the establishment of a new base year value.
If partial reconstruction, restoration, or repair has occurred on any subsequent lien date, the taxable value shall be increased by an amount determined by multiplying the difference between its factored base year value immediately before the calamity and its assessed value in its damaged condition by the percentage of the repair, reconstruction, or restoration completed on that lien date.
(i) (1) When the property is fully repaired, restored, or reconstructed, the Assessor-Recorder shall make an additional assessment or assessments in accordance with Subparagraph (A) or (B) upon completion of the repair, restoration, or reconstruction:
(A) If the completion of the repair, restoration, or reconstruction occurs on or after January 1, but on or before May 31, then there shall be two additional assessments. The first additional assessment shall be the difference between the new taxable value as of the date of completion and the taxable value on the current roll. The second additional assessment shall be the difference between the new taxable value as of the date of completion and the taxable value to be enrolled on the roll being prepared.
(B) If the completion of the repair, restoration, or reconstruction occurs on or after June 1, but before the succeeding January 1, then the additional assessment shall be the difference between the new taxable value as of the date of completion and the taxable value on the current roll.
(2) On the lien date following completion of the repair, restoration, or reconstruction, the Assessor-Recorder shall enroll the new taxable value of the property as of that lien date.
(3) For purposes of this Subdivision, "new taxable value" shall mean the lesser of the property's (A) full cash value, or (B) factored base year value or its factored base year value as adjusted pursuant to Subdivision (c) of Section 70.
(j) The Assessor-Recorder may apply Chapter 3.5 (commencing with Section 75) of Part 0.5 in implementing this Section, to the extent that chapter is consistent with this Section.
(Added by Ord. 352-84, App. 8/8/84; amended by Ord. 313-00, File No. 001908, App. 12/28/2000; Ord. 4-06, File No. 051559, 1/20/2006)
Annually, upon completion and constructive delivery of the annual assessment roll to the Clerk of the Board of Supervisors, the roll shall remain in the Assessor-Recorder's office for the inspection of all persons interested.
(Added by Ord. 352-84, App. 8/8/84; amended by Ord. 313-00, File No. 001908, App. 12/28/2000)
Subject to the conditions and limitations of Section 69.3 of the Revenue and Taxation Code, homeowners are authorized to transfer the base year value of real property that is located within another county in this State and has been substantially damaged or destroyed by a disaster to comparable replacement property, including land of equal or lesser value that is located within San Francisco and has been acquired or newly constructed as a replacement for the damaged or destroyed property within three years after the damage or destruction of the original property.
(Added by Ord. 422-94, App. 12/30/94)
(a) Findings and Intent.
(1) California Revenue and Taxation Code Section 155.20 permits County Boards of Supervisors to exempt from property tax property with a total full value so low that, if not exempt, the total taxes, special assessments, and applicable subventions on the property would amount to less than the cost of assessing and collecting them, within the limitations provided by Section 155.20. In enacting this Section 10.2-8, the Board of Supervisors intends to exercise the authority granted to it pursuant to the aforementioned Section 155.20, as amended from time to time, to the extent of exempting personal property on the unsecured roll with a total full value of $4,000 or less, exempting real property on the secured or unsecured roll with a total full value of $500 or less, and exempting possessory interests on the secured or unsecured roll with a total full value of $4,000 or less.
(2) The Board of Supervisors has determined that the costs of assessing and collecting the taxes, assessments, and subventions on personal property on the unsecured roll with a total full value of $4,000 or less, on real property on the secured or unsecured roll with a total full value of $500 or less, and on possessory interests on the secured or unsecured roll with a total full value of $4,000 or less, exceeds the proceeds to be collected.
(b) Exemption.
(1) Beginning with the 1998-99 assessment year, all personal property, as defined in California Revenue and Taxation Code Section 106, as amended from time to time, with a total full cash value of $4,000 or less, shall be exempt from property taxation and shall not be entered on the unsecured property tax roll, as provided in California Revenue and Taxation Code Section 155.20, as amended from time to time. This exemption shall apply only when the aggregate value of all personal property owned, possessed, or controlled by any one owner or taxpayer does not exceed $4,000 on any given lien date.
(2) Beginning with the 2023-2024 assessment year, all real property, as defined in California Revenue and Taxation Code Section 104, as amended from time to time, with a total full cash value of $500 or less, shall be exempt from property taxation and shall not be entered on the secured or unsecured property tax roll, as provided in California Revenue and Taxation Code Section 155.20, as amended from time to time.
(3) Beginning with the 2023-2024 assessment year, all possessory interests, as defined in California Revenue and Taxation Code Section 107, as amended from time to time, with a total full cash value of $4,000 or less, shall be exempt from property taxation and shall not be entered on the secured or unsecured property tax roll, as provided in California Revenue and Taxation Code Section 155.20, as amended from time to time.
(4) Notwithstanding subsections (1), (2), and (3) of this Section 10.2-8, beginning with the 2024-2025 assessment year, the Assessor may opt either to not enroll the property exempt under this Section on the assessment roll or to enroll such property and apply the exemption, as provided in California Revenue and Taxation Code Section 155.20, as amended from time to time.
(c) Severability. If any subsection, sentence, clause, phrase, or word of this Section 10.2-8, or any application thereof to any person or circumstance, is held to be invalid or unconstitutional by a decision of a court of competent jurisdiction, such decision shall not affect the validity of the remaining portions or applications of this Section. The Board of Supervisors hereby declares that it would have passed this Section and each and every subsection, sentence, clause, phrase, and word not declared invalid or unconstitutional without regard to whether any other portion of this Section or application thereof would be subsequently declared invalid or unconstitutional.
No later than the second Monday of each month, the Assessor/Recorder shall: (1) compile a list of all of the real properties for which the Assessor's staff enrolled a reduced assessment in the previous month pursuant to Revenue and Taxation Code § 51(a)(2), commonly referred to as "Proposition 8"; and (2) post that list on the Assessor/Recorder's website. The list shall identify each property by parcel number, street address, and assessee's name and, for each property, shall indicate the roll year of the value reduction, the dollar amount of the reduction, the enrolled values for land and improvements before and after the reduction, and whether the Assessor's staff granted or the Assessment Appeals Board ordered the reduction. This requirement shall apply to both assessment reductions made by the Assessor's staff and reductions ordered by the Assessment Appeals Board.
(Added by Ord. 110-08, File No. 080527, App. 6/30/2008)
The duty of collecting unsecured property taxes shall be transferred from the Assessor-Recorder to the Tax Collector as of the effective date of this amendment and annually thereafter shall be transferred from the Assessor-Recorder to the Tax Collector on the first Monday of March of each year. The Tax Collector shall continue to collect such taxes from and after the first Monday of March of each year thereafter until and unless ordered to discontinue the collection thereafter by the Controller upon granting an application for discharge from accountability filed by the Tax Collector under Section 10.2(d) of this Article I.
(Amended by Ord. 217-66, App. 8/26/66; Ord. 313-00, File No. 001908, App. 12/28/2000; Ord. 53-20, File No. 200059, App. 3/27/2020, Eff. 4/27/2020)
The provisions of Chapter 2.1, Sections 2700 to 2707, of the Revenue and Taxation Code of the State are hereby made applicable to the City and County. The Assessor-Recorder, the Tax Collector and the Controller are hereby directed to proceed in the collection of secured personal property taxes in accordance with the provisions of such chapter.
(Resolution No. 6714(1939); amended by Ord. 313-00, File No. 001908, App. 12/28/2000)
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