ARTICLE 12-C:
REAL PROPERTY TRANSFER TAX

Sec. 1101.	Short Title.
Sec. 1101.1.	Definitions.
Sec. 1102.	Tax Imposed.
Sec. 1102.1.	Assessor's Parcel Numbers.
Sec. 1102.2.	Domestic Partners.
Sec. 1103.	Payment of Tax; Due Dates and Delinquency Dates.
Sec. 1104.	Instrument to Secure Debt.
Sec. 1105.	Exemptions.
Sec. 1106.	Exceptions.
Sec. 1107.	Orders of Securities and Exchange Commission.
Sec. 1108.	Application to Partnerships.
Sec. 1108.1.	Exemption; Dissolution of Marriage, Etc.
Sec. 1108.2.	Exemption; Deeds in Lieu of Foreclosure, Etc.
Sec. 1108.3.	Application to Leasehold Instruments.
Sec. 1108.4.	Exemption; Certain Conversions of Stock Cooperatives to Condominium Units.
Sec. 1108.5.	Exemption; Transfers between Spouses and Transfers between Domestic Partners.
Sec. 1108.6.	Partial Exemption for Rent-Restricted Affordable Housing.
Sec. 1108.7.	Exemption for Conversion to Residential Use.
Sec. 1108.8.	Partial Exemption for Transfers of Residential Rental Properties Built and Financed by Certain Labor Organizations.
Sec. 1108.10.	Exemption for Certain Port Leasehold Instruments.
Sec. 1109.	Title Changes Not Affecting Ownership.
Sec. 1110.	Administration by County Recorder.
Sec. 1111.	Recording Payment of Tax.
Sec. 1111.1.	Records; Investigation; Subpoenas.
Sec. 1113.	Claims for Refunds.
Sec. 1113.1.	Refunds Permissible Without a Claim.
Sec. 1113.2.	Refunds; Interest.
Sec. 1113.3.	Exhaustion of Administrative Remedies; Presentation of Claim for Refund as Prerequisite to Suit; Payment of Disputed Amount and Petition for Refund; Limitations.
Sec. 1114.	Administration and Interpretation.
Sec. 1115.	Deficiency Determinations; Jeopardy Determinations.
Sec. 1115.1.	Lien Proceedings.
Sec. 1115.2.	Penalties and Interest.
Sec. 1115.3.	Manner of Giving Notice.
Sec. 1115.4.	Tax as Debt.
Sec. 1115.5.	Summary Judgment.
Sec. 1115.6.	Collection of Tax from Third Party.
Sec. 1116.	Misdemeanors.
Sec. 1117.	Remedies Cumulative.
Sec. 1118.	Confidentiality.
Sec. 1119.	Amendment of Article.

 

SEC. 1101. SHORT TITLE.

   This Article shall be known as the "Real Property Transfer Tax Ordinance." It is adopted pursuant to the authority contained in Part 6.7 (commencing with Section 11901) of Division 2 of the Revenue and Taxation Code of the State of California.

(Ord. 315-67, App. 12/12/67; amended by Ord. 352-84, App. 8/8/84; Ord. 377-84, App. 8/31/84)

SEC. 1101.1. DEFINITIONS.

   Except where the context otherwise requires, the terms used in this Article 12-C shall have the meanings given to them in Sections 6.2-2 et seq. of the Business and Tax Regulations Code.

(Added by Ord. 176-17, File No. 170703, App. 7/27/2017, Eff. 8/26/2017)

SEC. 1102. TAX IMPOSED.

   There is hereby imposed on each deed, instrument or writing by which any lands, tenements, or other realty sold within the City and County of San Francisco shall be granted, assigned, transferred or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his or her or their direction, when the consideration or value of the interest or property conveyed (not excluding the value of any lien or encumbrances remaining thereon at the time of sale) (a) exceeds $100 but is less than or equal to $250,000, a tax at the rate of $2.50 for each $500 or fractional part thereof; or (b) more than $250,000 and less than $1,000,000, a tax at the rate of $3.40 for each $500 or fractional part thereof for the entire value or consideration, including, but not limited to, any portion of such value or consideration that is less than $250,000; or (c) at least $1,000,000 and less than $5,000,000, a tax at the rate of $3.75 for each $500 or fractional part thereof for the entire value or consideration, including, but not limited to, any portion of such value or consideration that is less than $1,000,000; or (d) at least $5,000,000 and less than $10,000,000, a tax at the rate of $11.25 for each $500 or fractional part thereof for the entire value or consideration, including, but not limited to, any portion of such value or consideration that is less than $5,000,000; or (e) at least $10,000,000 and less than $25,000,000, a tax at the rate of $27.50 for each $500 or fractional part thereof for the entire value or consideration, including but not limited to, any portion of such value or consideration that is less than $10,000,000; or (f) at least $25,000,000, a tax at the rate of $30 for each $500 or fractional part thereof for the entire value or consideration, including but not limited to, any portion of such value or consideration that is less than $25,000,000.

(Ord. 315-67, App. 12/12/67; amended by Ord. 377-84, App. 8/31/84; Ord. 357-90, App. 10/17/90; Ord. 337-94, App. 9/8/94; Ord. 338-94, Eff. 10/4/94; Proposition N, 11/4/2008; Proposition N, 11/2/2010; Proposition W, 11/8/2016; Proposition I, 11/3/2020, Eff. 12/18/2020, Oper. 1/1/2021; Proposition C, 3/5/2024, Eff. 4/12/2024)