San Francisco Assessor 2026: Property, APN & Tax Search

City & County of San Francisco Address / APN / Block-Lot Tax, PIM, Deed & Permit Routing Updated for 2026

San Francisco County Assessor – Property Search, APN Lookup & Tax Records

San Francisco property research is not completed in one database. The Assessor portal shows assessment information, the Treasurer and Tax Collector controls bills and payments, the Property Information Map connects block-and-lot data with zoning and permits, and the Recorder index contains deeds, liens, reconveyances, and other recorded documents. This guide shows how to connect those records without relying on a fake owner search, outdated phone number, or unofficial parcel report.

Independent guide: This page is not the official City and County of San Francisco website. Property values, tax bills, fees, filing dates, exemptions, online services, permit information, recording procedures, and office hours can change. Verify final information with the responsible official office before payment, filing, purchase, transfer, appeal, construction, or legal use.

Quick Answer: How to Search San Francisco Property Records

Use the official Assessor-Recorder property search when you know the property address or Assessor Parcel Number. San Francisco APNs are closely associated with the property’s block-and-lot reference, which is also used by the Property Information Map, planning records, permits, and many recorded-document workflows.

The Assessor property search is not a general owner-name lookup. Use the Recorder Public Index when researching deeds or recorded documents by grantor or grantee name. Use the Treasurer and Tax Collector when the question concerns a bill, amount due, payment, delinquency, or receipt.

Best search sequence: Search the street address, save the APN or block-and-lot number, compare the assessment, open the tax account, review PIM, and then check recorded documents when ownership, liens, or easements matter.
Property lookupAddress or APN
Current AssessorJoaquín Torres
Main phone628-652-8100
Recorder index1990–Present

Important 2026 Facts That Prevent Wrong Searches

No Assessor owner-name search

The assessment portal searches by APN or property address. Do not follow instructions claiming the official Assessor search accepts “LASTNAME FIRSTNAME.”

Use the current phone number

The Assessor-Recorder main office lists 628-652-8100. A telephone number containing 555 is not a valid county contact number.

Current Assessor-Recorder

Joaquín Torres is the current elected San Francisco Assessor-Recorder. Older or inaccurate pages may show another name.

New property-owner portal

The Assessor-Recorder launched an expanded online portal in March 2026 for property lookup and common filings.

PIM is the map hub

San Francisco Planning’s Property Information Map is the practical source for block and lot, zoning, permits, complaints, historic status, and parcel context.

Appeal fee is $120

The current formal assessment appeal administrative processing fee is $120 per application, effective August 1, 2025.

San Francisco Property Research Tools

These independent planning tools help route a property question, choose the right search identifier, and estimate supplemental tax exposure. They do not connect to city databases and do not create an official assessment, tax bill, exemption approval, legal survey, permit, deed, or appeal result.

Assessor, Tax Collector, PIM, Recorder, or DBI Router

Select the result you need instead of guessing which office handles it.

Your official route will appear here

Select the property task and situation to see which San Francisco office or portal normally handles it.

Important: Planning help only. Not an official tax bill, assessment, title opinion, legal survey, permit, or government approval.

Address, APN, Block-Lot, or Name Search Planner

Use this when you are unsure which identifier belongs in which San Francisco database.

Your search plan will appear here

The result will explain whether to begin with the Assessor portal, PIM, tax account, Recorder index, or permit records.

Important: Planning help only. Verify final parcel, ownership, payment, zoning, and permit information with the responsible official source.

Supplemental Property Tax Planning Estimator

Use this rough estimate after a purchase, change in ownership, ADU, conversion, addition, or other qualifying new construction.

Estimated result

Enter the new value, prior assessed value, estimated tax rate, and months covered.

Important: Estimate only. Not an official San Francisco tax bill or assessment. Verify the event date, value, rate, proration, exemptions, and bills with official sources.

Who This San Francisco Assessor Guide Helps

Homeowner Review assessment and exemptions

Search the parcel, review assessed value, file the Homeowners’ Exemption, update mailing information, and prepare questions about supplemental or escape assessments.

Buyer Research beyond the listing

Connect the APN with tax statements, PIM zoning, permit history, complaints, historic status, the 3R report, recorded documents, and supplemental tax exposure.

Seller or Agent Prepare records before sale

Confirm the block and lot, current tax status, permit history, recorded deed information, mailing address, and residential 3R requirements.

Family or Estate Handle inherited property carefully

Review recorded documents, death-related ownership forms, trusts, probate records, Prop 19 requirements, exemptions, and reassessment consequences.

Landlord or Business Separate real and business property

Building assessments, unsecured business property, Rent Board records, permits, and tax accounts can involve different departments and identifiers.

Senior Citizen Use a prepared contact checklist

Write down the APN, block and lot, notice date, tax year, question, and callback number before contacting the Assessor, Tax Collector, or Recorder.

San Francisco Assessor-Recorder Quick Facts

Detail Current Information Official Action
Official office San Francisco Office of the Assessor-Recorder Open official department page
Current Assessor-Recorder Joaquín Torres View official profile
Main office City Hall, Room 190, 1 Dr. Carlton B. Goodlett Place, San Francisco, CA 94102 Confirm the correct service counter before visiting.
Main phone (628) 652-8100 Call the Assessor-Recorder
Email assessor@sfgov.org Email the main office
Regular office hours Monday–Friday, 8:00 AM–5:00 PM Verify holiday closures before visiting.
Document recording hours Monday–Friday, 8:00 AM–4:00 PM Review recording instructions
Assessment search Property address or APN Open property search
Property map Search by address, block and lot, planning application, intersection, or map Open Property Information Map
Recorded documents Public index and records from January 1, 1990 forward Open Recorder Public Index

How San Francisco Block and Lot Numbers Relate to the APN

San Francisco commonly identifies property through a block-and-lot structure. The same parcel may be described as an APN in an assessment or tax system and as a block and lot in planning, permitting, mapping, survey, historic-resource, and residential-building records.

Use the APN for assessment and tax records

The APN is the safest identifier when connecting the Assessor property record to the secured tax account or an assessment appeal.

Use block and lot for PIM and permit research

Planning, property maps, building complaints, historic-resource information, and 3R reports commonly reference block and lot.

Where to find the block and lot or APN

Assessor property-search result
Property Information Map
Secured property tax statement
Recorded deed or title report
3R residential building report
Planning or building permit record
Assessment or supplemental notice
Escrow and closing documents

San Francisco Property Tax Statements, Payment History, and Due Dates

The Office of the Treasurer and Tax Collector issues and collects property tax bills. Use its property tax portal to view current statements, print bills, review past payment history, and make an online payment.

Open official San Francisco property tax payment guidance

Regular secured property tax calendar

Installment Standard Due Date Delinquent After Initial Penalty
First secured installment November 1 5:00 PM on December 10 10%
Second secured installment February 1 5:00 PM on April 10 10% plus applicable fees

Escape, supplemental, corrected, and bills mailed outside the normal cycle can use different delinquency dates. Always follow the dates printed on the actual bill.

Online payment safety and fees

Confirm the block, lot, APN, and tax year
Verify the correct installment or bill type
eCheck currently has no service fee
Review card or debit convenience fees before approval
Save the payment confirmation and digital receipt
Check bank activity before paying a second time
Payment warning: Do not use a tax-payment link from an advertisement or unsolicited message. Begin on the official Treasurer and Tax Collector website.

Supplemental and Escape Assessments After a Purchase or Construction

A change in ownership or qualifying new construction can trigger a supplemental assessment. The net supplemental value is generally the new assessed value minus the prior assessed value, prorated for the applicable part of the fiscal year.

Why one event can create one or two supplemental bills

San Francisco explains that an event from January 1 through May 31 can create two supplemental bills because part of the current fiscal year and the following fiscal year may need adjustment. An event from June 1 through December 31 generally creates one supplemental bill for the remaining fiscal-year period.

Escape assessments

An escape assessment can occur when taxable value was not placed on the roll at the correct time. It can relate to delayed ownership-change processing, new construction, omitted property, or another correction.

Ownership-change or construction completion date
Prior assessed value
New assessed value
Net supplemental amount
Monthly proration factor
Estimated tax rate
Homeowners’ Exemption status
Whether escrow will pay the bill

Review official supplemental assessment guidance

Buyer budgeting: The regular bill can initially reflect the prior owner’s lower Proposition 13 value. Set money aside until the reassessment and any supplemental or escape bills are complete.

Use PIM for Block-Lot, Zoning, Permits, Complaints, and Historic Status

San Francisco Planning’s Property Information Map is one of the most useful tools for connecting an address to its block and lot, planning jurisdiction, zoning, permit activity, complaints, historic-resource information, and parcel context.

Property Information Map Start with address or block and lot

Search by property address, block and lot, planning application number, street intersection, or map location.

Open SF Property Information Map

Permits & Complaints Check building and planning activity

PIM and city permitting tools can show building, planning, and other permit activity and property complaints.

Open official permitting resources

Historic Resource Review preservation status

Check the Historic Preservation section in PIM when a renovation, demolition, addition, or historic-property concern is involved.

Check historic-resource status

What PIM does not prove

PIM does not replace an official permit approval, final inspection, title report, recorded easement, legal survey, code-compliance opinion, or professional zoning analysis.

3R Report: A San Francisco-Specific Residential Sale Record

A Report of Residential Building Record, commonly called a 3R report, summarizes selected Department of Building Inspection records for a residential building. San Francisco states that owners or real estate professionals are legally required to provide the report to a buyer in covered residential transactions.

What a 3R report can help review

Authorized residential occupancy or use
Building permit history listed in the report
Block and lot information
Property address and alternate addresses
Certain residential building record details
Possible differences from the listing description

Review official 3R report requirements

Buyer limitation: A 3R report does not guarantee that every improvement is legal, safe, complete, or correctly represented. Compare it with permits, inspections, plans, disclosures, and professional advice.

San Francisco Deeds, Liens, Reconveyances, and Recorded Documents

The Assessor-Recorder maintains recorded real-property documents. The online Records Manager and Public Index provide access to records from January 1, 1990 forward, including deeds, reconveyances, notices of default, liens, and other recorded instruments.

Confirm the property identifier.

Save the block and lot, APN, address, and likely owner or grantor/grantee names.

Search the Recorder Public Index.

Use reasonable spelling variations, date ranges, document types, or a known document number.

Open Recorder Public Index

Open the underlying record.

San Francisco permits free online viewing of available records from 1990 forward and offers official copies for purchase and download.

Review recorded-document copy options

Save the document number and recording date.

These details help with title, escrow, estate, payoff, lien, and ownership-processing questions.

Do not treat an index search as a title report.

Use a title company, attorney, or other qualified professional when legal ownership priority, encumbrances, or insurability must be determined.

Homeowners’ Exemption, Disabled Veterans, and Proposition 19

Homeowners’ Exemption

An eligible owner who occupies the home as a principal residence may receive up to a $7,000 reduction in assessed value, saving approximately $70 to $80 per year depending on the tax rate. Filing directly with the Assessor-Recorder is free.

File or review the Homeowners’ Exemption

Disabled Veterans’ Exemption

Qualifying disabled veterans and certain unmarried surviving spouses may qualify for a basic or low-income exemption on a principal residence. Use the current claim form and current income rules.

Proposition 19 base-year value transfer

Eligible homeowners who are at least age 55, severely disabled, or victims of qualifying wildfire or natural disaster may transfer a taxable base-year value to a replacement principal residence, subject to statutory timing, value, occupancy, and filing rules.

Review replacement-home base-year transfer guidance

Parent-child and grandparent-grandchild transfers

Proposition 19 limits the family-transfer exclusion to qualifying family homes and family farms and can require principal-residence use, timely claims, and value-limit calculations.

Review family-transfer tax savings

Safe filing habit: Save the completed claim, attachments, confirmation, mailing proof, APN, block and lot, notice date, and the name of any employee who provided instructions.

Mailing Address, Disaster Relief, Ownership Change, and Business Property Forms

The Assessor-Recorder’s expanded community portal provides online access to common property filings. Use the current portal instead of downloading an old form from an unofficial search result.

Task Official Process What to Prepare
Change tax-mailing address Assessor-Recorder mailing-address request APN, block and lot, old address, new address, owner or authorized-party information.
Claim Homeowners’ Exemption Homeowners’ Exemption claim Ownership, occupancy date, principal residence, APN, contact information.
Request disaster or calamity relief Damage reassessment filing Event date, photographs, estimates, insurance records, APN, property address.
Report ownership change after death Ownership statement and applicable transfer claim Death certificate, deed, trust or probate records, relationship evidence, APN.
File business personal property statement Business Property Statement filing Account details, equipment, fixtures, machinery, technology, acquisition cost, business information.
Property-owner community portal

Use the updated portal for common property searches, filings, exemptions, exclusions, and ownership-related services.

Open Assessor-Recorder Community Portal

Business property filing

Business owners can file annual statements for taxable equipment, machinery, technology, furniture, and fixtures.

Review business property filing

2026 Informal Review and San Francisco Assessment Appeals

Start with the Assessor-Recorder when the assessed value or property characteristics appear wrong. An informal review may resolve a valuation or factual problem, but it does not automatically preserve the right to file a formal appeal.

2026 informal review timing

The Assessor-Recorder’s 2026 informal review deadline for qualifying homeowners was March 31, 2026. Because that date has passed, owners should review the formal appeal calendar and any notice-specific remedy that applies.

2026/2027 regular assessment appeal window

The Assessment Appeals Board states that the regular 2026/2027 filing period runs from July 2 through September 15, 2026.

Appeal Item Current Guidance Action
Regular 2026/2027 assessment July 2–September 15, 2026 Prepare evidence before the filing window closes.
Supplemental assessment Generally within 60 days of the applicable notice or bill mailing date Preserve the notice and envelope and confirm the exact deadline.
Administrative processing fee $120 per application Verify the current payment instructions before filing.
Tax payment while appeal is pending Taxes must still be paid on time Do not wait for the appeal result before paying the bill.
Informal Assessor review Separate from formal filing Do not assume an informal request extends the appeal deadline.

Evidence to gather

APN, block and lot, and property-search printout
Assessment or supplemental notice
Comparable sales near the valuation date
Photos showing property condition
Repair estimates or inspection reports
Independent appraisal where useful
Correct building area and characteristics
Filing receipt and fee confirmation

Review formal assessment appeal instructions

Deadline warning: Regular, supplemental, escape, corrected, and other assessments can use different filing rules. Confirm the date that applies to your specific notice.

San Francisco Property Buyer Due-Diligence Workflow

A high-value San Francisco purchase should not rely only on the listing, Assessor value, or current annual tax bill. Connect assessment, tax, planning, building, recorded-document, disclosure, and title records before closing.

Match the address, APN, block and lot, and deed
Review current and past property tax statements
Estimate supplemental tax after reassessment
Check special assessments and direct charges
Review PIM zoning and planning information
Check building permits and open complaints
Review the residential 3R report when applicable
Check historic-resource status
Research deeds, liens, easements, and reconveyances
Confirm condominium or unit-specific parcel identity
Verify boundaries when they affect use or improvements
Save escrow tax prorations and lender instructions
Proposition 13 warning: The seller’s bill may be based on an older, much lower taxable value. The buyer’s regular and supplemental tax obligations can be substantially higher after reassessment.

Decision Table: Which San Francisco Office or Tool Should You Use?

If You Need… Correct Office or Tool Official Action
APN, assessment, value, exemption, mailing-address change Assessor-Recorder Open Assessor-Recorder
Property lookup by address or APN Assessor property-search portal Open property search
Block and lot, zoning, permits, complaints, historic status Property Information Map Open PIM
Tax statement, payment history, amount due, penalty, receipt Treasurer and Tax Collector Open tax payment guidance
Deed, lien, reconveyance, easement, recorded document Recorder Public Index / Records Manager Open Recorder index
Building permit, complaint, or residential 3R report Department of Building Inspection Open permit resources
Formal assessment appeal Assessment Appeals Board Open appeal board page
Exact boundary or title conclusion Recorded maps, title professional, licensed surveyor, or attorney Do not rely only on PIM or the Assessor parcel line.

San Francisco Assessor-Recorder Contact Information and Map

Office of the Assessor-Recorder

Assessor-Recorder: Joaquín Torres

Address: City Hall, Room 190, 1 Dr. Carlton B. Goodlett Place, San Francisco, CA 94102

Phone: (628) 652-8100

Email: assessor@sfgov.org

Regular hours: Monday–Friday, 8:00 AM–5:00 PM.

Document recording: Monday–Friday, 8:00 AM–4:00 PM.

Prepare before contacting the office
  • Have the property address, APN, and block and lot ready.
  • Know whether the question concerns value, tax, ownership, exemption, permit, or document recording.
  • Keep the tax statement, assessment notice, deed, or claim form nearby.
  • Write down the event date and filing deadline.
  • Ask which office controls the next action.
  • Save the employee’s name and date of contact.

San Francisco Property Search Troubleshooting

Problem Likely Reason What to Try
Address search returns no property Unit formatting, alternate address, corner building, recent parcel change, or mailing address entered Use the physical street address, fewer fields, PIM, or an APN from a tax bill or deed.
Owner-name search does not appear The Assessor portal is not a public reverse-owner search Use the Recorder index for recorded documents or contact the Assessor with parcel details.
Condo search opens the wrong unit Building address contains multiple taxable parcels Confirm the unit-specific APN from the tax bill, deed, escrow record, or PIM.
Tax bill differs from Assessor value Bill includes tax rate, voter-approved debt, direct charges, penalties, or another assessment type Use the Assessor for value and the Treasurer for bill calculations and payment.
Supplemental bill arrives after closing Purchase reassessment or new construction was processed after the regular bill Compare the deed date, supplemental notice, old value, new value, proration, and escrow records.
Deed or lien is not found Spelling variation, wrong date range, pre-1990 record, document type, or recent indexing Broaden names and dates, confirm the recording number, or contact the Recorder.
PIM parcel line conflicts with a wall or fence Online map line is approximate or the physical feature is not on the legal boundary Review recorded maps, deed, title report, monuments, and licensed survey evidence.

Common Mistakes With San Francisco Property Records

Search Mistake Using a fake owner-name search

The Assessor portal uses address or APN. Recorded-document name research belongs in the Recorder index.

Phone Mistake Calling an unverified 555 number

The current Assessor-Recorder main office phone is 628-652-8100.

Office Mistake Calling the Assessor about payment posting

The Treasurer and Tax Collector controls tax statements, online payments, delinquency, and receipts.

Map Mistake Treating PIM as a legal survey

PIM is an excellent planning and permit research tool, but it cannot establish an exact boundary.

Buyer Mistake Budgeting from the seller’s tax bill

The seller may have a much lower Proposition 13 base-year value than the buyer will receive.

Appeal Mistake Waiting for informal review

An informal request does not automatically extend the formal appeal deadline.

What to Save After a Search, Filing, Payment, or Appeal

Property address, APN, block and lot
Assessor property-search printout
PIM screenshot with search date
Assessment or supplemental notice
Tax statement and payment receipt
Recorded-document number and date
Permit, complaint, or 3R records
Exemption or Prop 19 claim copy
Appeal application and fee receipt
Employee name, contact date, and next deadline
Confirm completion: A form, payment, document request, exemption claim, or assessment appeal is not necessarily accepted merely because it was submitted. Confirm receipt, posting, or acceptance.

Property Lookup, Tax Payment, and Exemption Safety

Search results may contain paid reverse-owner reports, exemption filing solicitations, unofficial tax-payment pages, deed-copy vendors, and map services that appear governmental. Some private services may be lawful, but they are not the San Francisco Assessor-Recorder, Treasurer and Tax Collector, Planning Department, DBI, or Assessment Appeals Board.

Before paying or filing: Begin on an official city page, confirm the APN and tax year, review all fees, save the receipt, and do not pay a company to file a free basic Homeowners’ Exemption without understanding the service.

San Francisco Property Records: Direct Answer Summary

Current Assessor-Recorder Joaquín Torres.
Official property search Search by property address or Assessor Parcel Number.
Owner-name Assessor search Not offered as the official property-assessment search method.
Block and lot map Use the San Francisco Property Information Map.
Tax bill and payment Use the Office of the Treasurer and Tax Collector.
Deeds and liens Use the Recorder Public Index and Records Manager for records from 1990 forward.
Regular 2026 appeal period July 2 through September 15, 2026.
Formal appeal fee $120 per application under the current published guidance.
Main office phone 628-652-8100.

Official San Francisco and California Sources

Office of the Assessor-Recorder: assessments, parcel lookup, exemptions, ownership-change services, supplemental assessments, recording, and official contact information. Open official department page
Assessor property search: current portal for searching real property by address or APN. Open property search
Property Information Map: block and lot, zoning, planning, permits, complaints, historic-resource, and parcel context. Open PIM
Treasurer and Tax Collector: current tax statements, prior payments, secured tax due dates, penalties, and online payment. Open property tax payment guidance
Recorder Public Index: recorded-document index and online records from January 1, 1990 forward. Open Recorder index
Assessment Appeals Board: 2026 filing calendar, formal appeal process, fee, hearings, and application guidance. Open appeal board page
California Board of Equalization: statewide assessment, exemption, Proposition 19, and property-tax appeal information. Open California property tax resources

Frequently Asked Questions

How do I search San Francisco Assessor property records?

Use the official Assessor-Recorder property portal and search by the physical property address or Assessor Parcel Number. Save the APN and block-and-lot reference from the result.

Can I search San Francisco property by owner name?

The official Assessor property search is designed for address or APN lookup, not a general owner-name search. Use the Recorder Public Index for deeds and other recorded documents by grantor or grantee name.

What is a San Francisco block and lot number?

Block and lot identify the parcel in San Francisco planning, mapping, permit, survey, assessment, and tax records. Save the complete number shown in the Assessor or Property Information Map result.

Who is the current San Francisco Assessor-Recorder?

Joaquín Torres is the current San Francisco Assessor-Recorder.

What is the San Francisco Assessor-Recorder phone number?

The current main office phone number is 628-652-8100.

Who handles San Francisco property tax payments?

The Office of the Treasurer and Tax Collector handles property tax statements, online payments, payment history, penalties, delinquency, and receipts.

Are the calculators on this page official San Francisco tools?

No. They are independent planning helpers only. They do not create an official assessment, tax bill, exemption approval, legal survey, permit, deed, title opinion, or appeal decision.

How do I find a San Francisco deed or lien?

Use the San Francisco Recorder Public Index and Records Manager. Online recorded-document information is available from January 1, 1990 forward.

Is the Property Information Map a legal survey?

No. PIM is a planning and property-research tool. Use recorded maps, title records, survey monuments, and a licensed surveyor for exact boundary decisions.

How much is the San Francisco Homeowners’ Exemption?

An eligible owner-occupied principal residence may receive up to a $7,000 reduction in assessed value, saving approximately $70 to $80 annually depending on the tax rate.

When is the regular San Francisco assessment appeal period in 2026?

The Assessment Appeals Board states that the 2026/2027 regular assessment filing period runs from July 2 through September 15, 2026.

How much is the San Francisco assessment appeal filing fee?

The current published administrative processing fee is $120 per formal appeal application. Verify the fee and payment instructions before filing.

Do I still have to pay property taxes while appealing?

Yes. An assessment appeal does not automatically delay or cancel the property tax payment deadline.

Why did I receive a supplemental property tax bill after buying?

A purchase or qualifying new construction can create a supplemental assessment based on the difference between the prior assessed value and the new assessed value for part of the fiscal year.

What is a San Francisco 3R report?

A Report of Residential Building Record summarizes selected Department of Building Inspection records for a residential building and is relevant to covered residential sales.

Your Best Next Step

Begin with the official Assessor portal using the physical address or APN, then save the block and lot. Use the Treasurer for tax statements and payments, PIM for zoning and permit context, DBI for building records and 3R reports, and the Recorder for deeds and liens. Before paying, filing, appealing, purchasing, building, or relying on a boundary, verify the final information with the office that controls that record.