What to do
1. Pay your fee
The City and County of San Francisco imposes a per-unit fee on owners of residential property to carry out the Rent Ordinance. In prior tax years, the fee was collected as a charge on the property owner’s tax bill. Beginning in tax year 2022, the Rent Board is now required to invoice owners directly for the Fee. A Rent Board Annual Notice (bill) is mailed to property owners in early January of each year. If you own multiple properties, you may receive your Rent Board Fee Annual Notices at different times.
The total fee due is calculated based on property data and approved fee exemption requests submitted by property owners. The fee is due by March 1 of each year. If the fee is not paid in full by March 1, 2023, a penalty of 5% will be added to the amount owed, plus an additional 5% for each successive month with a maximum penalty of 15%. Fees that have not been paid in full by June 1, 2023 will be referred to the Bureau of Delinquent Revenue (collections).
Annual fees may be paid online, in person, or by mail:
Pay in person by check, cash, or money order - Visit the Office of the Treasurer and Tax Collector in City Hall, Room 140, during business hours. No payments are accepted at the Rent Board office.
- Pay by check via mail – Write the owner's name, property address, and APN on check before mailing to: San Francisco Rent Board, PO BOX 7429, San Francisco, CA 94120-7429
2. Recover part of the fee from your tenants
Once you have paid the Rent Board fee in full, you may be able to recover 50 percent of the fee from the tenants in occupancy of each residential unit. You may not recover any penalty fees you owed.
In order to collect 50% of the fee from the tenant, the tenant must have been living in the unit as of November 1 of the applicable tax year. For example, for the 2023 Rent Board Fee, you may only collect 50% of the fee from the tenant if they moved in before November 2, 2022.
Change of ownership
Change of ownership
If you owned the property on the March 1, 2023 Rent Board fee payment due date, you still owe the 2023 Rent Board Fee. In addition to making payment, please also email email@example.com with the subject heading: "Rent Board Fee: Change of Ownership," and include the property address and the APN (Assessor's Parcel Number) with all information you have that documents the change of ownership. Please include a copy of the Annual Notice (bill) in the email.
Last updated January 25, 2023