San Francisco Property Tax Due Dates, Penalties, and How to Pay
By Danielle Cui · August 8, 2026
Two dates matter in San Francisco: December 10 and April 10. Miss either by a day and a 10% penalty attaches automatically, with no discretion and no grace period.
The annual calendar
| When | What happens |
|---|---|
| January 1 | Lien date — the value your assessment is based on |
| July | Notice of Assessed Value mailed |
| July 2 – September 15 | Assessment appeal filing window |
| October | Secured tax bills mailed |
| December 10 | 1st installment delinquent after this date — 10% penalty |
| April 10 | 2nd installment delinquent after this date — 10% plus fees |
| June 30 | Unpaid property becomes tax-defaulted |
The first installment covers July 1 – December 31; the second covers January 1 – June 30. You may pay both at once when the bill arrives in October.
The penalties are unforgiving
- First installment late: 10% penalty.
- Second installment late: 10% penalty plus applicable fees.
- Still unpaid at June 30: the property becomes tax-defaulted, which adds 1.5% per month in redemption penalties plus a redemption fee. That compounds to 18% a year, and after five years of default the property can be sold at tax auction.
Deadlines are enforced by the postmark or the electronic payment timestamp, and both installment dates cut off at 5:00 p.m. If a due date falls on a weekend or holiday, it rolls to the next business day — but don't build a plan around that.
There is a narrow penalty cancellation process for genuinely exceptional circumstances, and the Treasurer & Tax Collector applies it strictly. "I didn't get the bill" is not a basis; you're responsible for the tax whether or not a bill reaches you. If you've moved, refinanced, or paid off a loan, confirm the county has your current mailing address.
How to pay
- Online at the Treasurer & Tax Collector's site — eCheck is typically free, cards carry a processing fee.
- By mail — postmark by the delinquency date.
- In person at City Hall.
- Through your lender's impound account, if you have one — but verify it actually paid. Impound shortfalls after a reassessment are a common way owners discover a penalty they didn't know about, particularly after a supplemental bill, which impounds often don't cover.
The rule people get wrong: keep paying during an appeal
Filing an assessment appeal does not suspend, defer, or reduce your bill. The appeal challenges your assessed value; the tax on the current roll stays due on the normal schedule.
Withholding payment while you wait for a hearing is a costly mistake, because:
- Penalties and default interest accrue regardless of how strong your appeal is.
- Winning does not erase them. A reduction refunds the overpaid tax; it doesn't refund a 10% delinquency penalty you triggered yourself.
- Hearings routinely land well after both installment dates have passed.
Pay in full, on time, and take the refund if you win. (How refunds actually arrive.)
Supplemental and escape bills run on their own clock
A supplemental bill from a purchase or new construction has due dates that depend on when it was mailed, not on the December/April cycle:
- Mailed July 1 – October: 1st installment delinquent after December 10, 2nd after April 10.
- Mailed November 1 – June 30: 1st installment delinquent after the last day of the month following mailing; 2nd installment after the fourth month.
Read the dates printed on the bill itself. Escape assessments for prior years can often be spread over a four-year installment plan. (What a supplemental bill is and how to appeal it.)
While you have the bill open
Check the assessed value on it against what your property would realistically sell for. If there's a gap, that's the appealable part — and San Francisco's window closes September 15, months before the December installment is even due. (The appeal process, step by step.)
CompFinder can tell you in a few minutes whether a gap exists, using comparable sales near the January 1 lien date.
Frequently asked questions
When are San Francisco property taxes due?
Secured tax bills are mailed in October. The first installment becomes delinquent after December 10 and the second after April 10, both at 5:00 p.m. You can pay both installments at once when the bill arrives.
What is the penalty for paying SF property taxes late?
10% on a late first installment, and 10% plus applicable fees on a late second installment. If the taxes remain unpaid at June 30 the property becomes tax-defaulted, adding 1.5% per month plus a redemption fee.
Do I have to pay property taxes while my appeal is pending?
Yes. Filing an appeal doesn't suspend or reduce your bill. Penalties accrue regardless of your appeal's merit, and winning refunds overpaid tax but not delinquency penalties. Pay on time and take the refund if your value is reduced.
When is a San Francisco supplemental tax bill due?
It depends on the mailing date. If mailed July 1 through October, the installments follow the December 10 and April 10 delinquency dates. If mailed November 1 through June 30, the first is delinquent after the last day of the month following mailing and the second after the fourth month. Use the dates printed on the bill.
What if I never received my property tax bill?
You're still responsible for the tax and the penalties. Not receiving a bill isn't grounds for cancellation, so keep your mailing address current with the county and look up your bill online if it hasn't arrived by late October.