What is the Stronger Muni For All Parcel Tax?
An annual tax on most San Francisco parcels, approved by voters as Proposition H in November 2026. It funds Muni transit service.
When will I start paying?
The parcel tax is added to your regular San Francisco property tax bill, meaning that it is paid in the same two installments, on the same dates, with the same penalties for late payment. The first tax will appear on your fiscal year 2027–28 property tax bill, which is mailed in fall 2027.
How do I find out how much I'll owe?
You can use the parcel tax lookup tool for an estimate of your tax, available as of Dec. 1, 2026 at the Stronger Muni For All Parcel Tax webpage. Please also see the “How is the Tax Calculated” table below. Your actual tax due will be listed on your annual property tax bill.
How is building area measured?
“Building Area” is defined in Section 1802 of the “Stronger Muni For All” ordinance, which you can access here: Stronger Muni For All Ordinance. The SFMTA uses city records, trusted third-party data, mapping (GIS) research and other information sources to apply those definitions to individual parcels.
I own a condo. How is it taxed?
Each residential condominium or cooperative apartment that has its own Assessor’s Parcel Number and that is treated as a single dwelling unit is treated as its own single-family residential parcel.
Will the tax go up?
The dollar amounts rise each year with inflation starting in fiscal year 2028–29. Your tax can also change if your property type or building area changes.
I'm 65 or older. Am I automatically exempt?
No. Eligible owners who occupy the parcel as that owner’s principal residence must apply through the Exemption Request Form. The form is available as of Dec. 1, 2026 on the Stronger Muni For All Parcel Tax webpage. Once approved, your exemption renews each year unless your situation changes.
I turn 65 next year. When should I apply?
You qualify for a senior exemption if you turn 65 before July 1 of the fiscal tax year (July 1 – June 30). Applications must be received by June 1 of the current tax year to be reflected on your upcoming tax bill.
My property type or building size is wrong. What do I do?
Submit an Adjustment Request Form with the required supporting documents by June 1. The form is available as of Dec. 1, 2026 on the Stronger Muni For All Parcel Tax webpage. The SFMTA will review it and send you a decision. If your application is not submitted electronically or postmarked on or before June 1, with the required documentation, you will not be entitled to the adjustment for the upcoming fiscal tax year (July 1 – June 30). Your current application will be processed for the following fiscal year.
I rent my home. Will my rent go up?
If your unit is rent controlled, your landlord may pass through up to 50% of the tax for your unit, to a maximum of $65 a year. Contact the San Francisco Rent Board for details.
Does the tax end?
Yes. It expires June 30, 2042.
Who do I contact with questions?
For questions related to your parcel tax, such as exemptions and adjustments: see the Stronger Muni For All Parcel Tax webpage. You can also email parcel@SFMTA.com.
How is the tax calculated?
The tax for most parcels depends primarily on two things: the parcel type and its taxable Building Area. Only Building Area located in portions of parcels that are subject to property tax counts.
| Parcel Type | Building Area | Annual Tax (FY 2027–28) |
|---|---|---|
| Single-family residential | Up to 3,000 sq ft | $129 |
| Single-family residential | 3,001–5,000 sq ft | $129 + $0.42 per sq ft over 3,000 |
| Single-family residential | Over 5,000 sq ft | $969 + $1.99 per sq ft over 5,000 |
| Multifamily residential | Up to 5,000 sq ft | $249 |
| Multifamily residential | Over 5,000 sq ft | $249 + $0.195 per sq ft over 5,000 (maximum $50,000) |
| Non-residential | Up to 5,000 sq ft | $799 |
| Non-residential | 5,001–50,000 sq ft | $799 + $0.76 per sq ft over 5,000 |
| Non-residential | 50,001–250,000 sq ft | $34,999 + $0.84 per sq ft over 50,000 |
| Non-residential | Over 250,000 sq ft | $202,999 + $0.99 per sq ft over 250,000 (maximum $400,000) |
| Mixed-use | Up to 5,000 sq ft total | $799 |
| Mixed-use | Over 5,000 sq ft total | Residential and non-residential portions calculated separately, with a $129 or $249 credit on the residential portion (maximum $400,000) |
| Unimproved (parcel with no buildings) | Land area up to 2,000 sq ft | $0 |
| Unimproved (parcel with no buildings) | Land area over 2,000 sq ft | $392 |
Examples
A 2,000 sq ft single-family home: $129
A 4,000 sq ft single-family home: $129 + (1,000 × $0.42) = $549
A 20,000 sq ft apartment building: $249 + (15,000 × $0.195) = $3,174
Who qualifies for an exemption or reduction?
Some property owners may qualify for an exemption or a reduction. Please note: Senior and Single Room Occupancy (SRO) relief requires an application to the SFMTA. The application form is available as of Dec. 1, 2026 on the Stronger Muni For All Parcel Tax webpage.
| Who qualifies for an exemption? | What you get | Do you need to apply? |
|---|---|---|
| Owner 65 or older before July 1 of the fiscal tax year (July 1 – June 30), living in a single-family residential parcel as their principal residence | Full exemption | Yes |
| Owner 65 or older before July 1 of the fiscal tax year (July 1 – June 30), living in a unit as their principal residence where that unit is in a multifamily residential parcel | $249 off for each unit occupied by senior owner as their principal residence (the tax can't go below $0) | Yes |
| Owner 65 or older before July 1 of the fiscal tax year (July 1 – June 30), living in the residential part of a mixed-use building over 5,000 sq ft as their principal residence | Reduction on the residential portion only | Yes |
| Single-room occupancy (SRO) units, including shared kitchens and bathrooms | That building area is not taxed | Yes |
| Properties, or parts of properties, on which no property tax is levied (for example, many government, nonprofit and religious properties) | Exempt | No – applied automatically |