Our office will be closed Wednesday, June 19, for the Juneteenth holiday.

On Monday, April 29, the Office of the Assessor-Recorder will transition to a new main office phone number, 628-652-8100. For the 12 months following this transition, constituents who call the Office’s prior phone number will automatically be transferred to our new line. As part of this transition, the Office is instituting key upgrades to improve the experience that San Franciscans have when calling us. To learn more, click here.

Church exemption claims must be filed with the Assessor annually on or before February 15 to receive the full exemption.

Areas used for non-worship activities or living quarters are not eligible for exemption.  For churches leasing property, either the church or Lessor may submit a claim (BOE-263 Lessor’s Claim).  Any reduction in property taxes shall benefit the lessee church.

Either the Lessee can claim an exemption on the Church Exemption form or the Lessor can claim the exemption on the Lessors’ Exemption Claim form. A Lessors’ claim must include an affidavit signed by the lessee church attesting to the exempt use of the property.
Property used for a church business office may also qualify for the Church Exemption if located on the same premises as the worship services.