San Francisco voters approved Proposition H on November 3, 2026. It creates an annual parcel tax to support Muni service. The first tax will appear on your fiscal year 2027–28 property tax bill, which is mailed in fall 2027.
At a glance
- Who pays: Owners of most taxable parcels in San Francisco.
- How it's billed: Beginning in fall 2027, the parcel tax will be added to your regular property tax bill and paid in the same two installments.
- What it funds: Muni transit service, through the Stronger Muni Fund.
- How long: July 1, 2027 through June 30, 2042.
- Annual adjustment: Amounts rise with inflation starting in fiscal year 2028–29.
How the tax is 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
Exemptions and reductions
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 is available as of Dec. 1, 2026 on this 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 |
Application deadline for exemption request
You must apply on or by June 1 for the upcoming tax bill exemption. If your application is not submitted electronically or postmarked on or before June 1, with the required documentation, you will not be entitled to an exemption or reduction for the upcoming fiscal tax year (July 1 – June 30). Your current application will be processed for the following fiscal tax year.
How to apply
- Complete the online exemption application in the Exemption Portal, or download a paper form to mail in. The portal and paper form are available as of Dec. 1, 2026 on this webpage.
- Exemption requests will be reviewed, and you’ll receive either an approval or denial of your request. Approved exemptions will be reflected on your property tax bill.
Do I need to reapply every year? No. Approved exemptions and reductions renew automatically unless your situation changes.
Key dates
The first parcel tax appears on the FY 2027–28 property tax bills. Dates below are estimates and will be updated as they are confirmed.
| When (estimated) | What happens | What you can do |
|---|---|---|
| November 3, 2026 | Voters approve Proposition H | Sign up for email updates |
| December 1, 2026 | Exemption application portal open | Apply for exemptions or reductions |
| December 1, 2026 | Parcel tax lookup tool is available | Look up your parcel for your estimated tax |
| December 1, 2026 | Adjustment application portal open | Apply for an adjustment; application with required documentation must be submitted by June 1, 2027 or will be denied for fiscal tax year 2027-2028. Your current application will be processed for the following fiscal tax year. |
| December 1, 2026 – June 1, 2027 | Exemption applications and adjustment requests are reviewed | Apply for an exemption or request an adjustment by June 1 |
| June 1, 2027 | Exemption applications and adjustment requests are due | Last day to apply for exemptions, reductions and adjustments |
| Summer 2027 | Final tax roll sent to the Controller | Nothing needed |
| Fall 2027 | Parcel tax appears on your FY 2027–28 property tax bill | Pay with your regular property tax installments |
Request an adjustment
If you think your property type or building area is inaccurate, you can request an adjustment. Submit a request for an adjustment, with the required documentation attached, through the Adjustment Portal no later than June 1. The form is available as of Dec. 1, 2026 on this webpage.
Application deadline for adjustment request
You must apply on or before June 1 for the upcoming tax bill for an adjustment. If your application is not submitted electronically or postmarked on or before June 1, with the required documentation attached, your request will be denied. Your current application will be processed for the following fiscal year.
How to apply
- Complete the online adjustment application in the Adjustment Portal, or download a paper form to mail in. The portal and paper form are available as of Dec. 1, 2026 on this webpage.
- Include documents that support the change, such as building permits, plans, appraisal or city records. See application for more details.
- Adjustment requests will be reviewed, and you will receive a written decision.
- If approved, your tax will be recalculated before your property tax bill is issued.
How you'll pay
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 the money is used
All parcel tax revenue goes into the Stronger Muni Fund. The fund can only pay for:
- Muni transit operations
- Administering the tax and the fund
- Refunds of the tax
- The City Controller estimates the tax will raise about $177 million a year starting in fiscal year 2027–28.
Accountability
- Citizen oversight: The SFMTA Board of Directors will name a citizens' group to review the fund's revenues and spending.
- Annual Controller report: The Controller will report each year to the Board of Supervisors on how the fund was used.
- Efficiency review: An independent consultant will review SFMTA's finances and cost savings, with results presented to the SFMTA Board by April 1, 2028. Parcel tax money cannot pay for this review.
Information for renters
If you rent a rent-controlled unit, your landlord may pass through part of the parcel tax. The pass-through is limited to 50% of the tax, up to $65 per unit per year. It does not apply if the unit is exempt from the tax, or if your base rent was set on or after June 1, 2027. For questions about pass-throughs, contact the San Francisco Rent Board.
Stay informed
Sign up for updates on key dates, the exemption portal and notices. You may reach out to the SFMTA with questions about the Stronger Muni For All Parcel Tax by emailing parcel@SFMTA.com. Free language assistance is available.