SERVICE
Apply for transfer tax exemption for rent-restricted affordable housing
Certain property transfers that include rent-restricted affordable housing may qualify for partial or full exemptions from real property transfer tax. This page explains how to apply for the exemption or reduced tax rate as well as how to apply for a refund if the tax has already been paid.
Assessor-RecorderWhat to know
Governing Law
All partial and full exemptions for rent-restricted affordable housing described on this page are governed by San Francisco Business and Tax Regulations Code Section 1108.6.
What to know
Governing Law
All partial and full exemptions for rent-restricted affordable housing described on this page are governed by San Francisco Business and Tax Regulations Code Section 1108.6.
What to do
Applying at the Time of Recording
- Transfer Tax Affidavit (complete Section 5); and
- MOHCD Certification
- Obtain a certification from the Mayor's Office of Housing and Community Development (MOHCD) confirming that the deed, instrument, or writing effects a transfer of qualified Rent-Restricted Affordable Housing per Section 1108.6 of Article 12-C of the San Francisco Business and Tax Regulations Code.
- The certification must also include the Recorded Restrictions as an exhibit.
- Contact MOHCD at sfhousinginfo@sfgov.org for assistance.
Requesting a Refund or Reduction of Transfer Tax After Recording
- Transfer Tax Affidavit (complete Section 5); and
- MOHCD Certification
- Obtain a certification from the Mayor's Office of Housing and Community Development (MOHCD) confirming that the deed, instrument, or writing effects a transfer of qualified Rent-Restricted Affordable Housing per Section 1108.6 of Article 12-C of the San Francisco Business and Tax Regulations Code.
- The certification must also include the Recorded Restrictions as an exhibit.
- Contact MOHCD at sfhousinginfo@sfgov.org for assistance.
- Fill out the appropriate request form:
- “Request for Transfer Tax Refund for Rent-Restricted Affordable Housing Transfers.” Use this form when transfer taxes have already been paid at a higher transfer tax rate. To qualify for a refund, the transfer of Rent-Restricted Affordable housing must have occurred between 4/12/2024 and 12/31/2025 and the claim form must be submitted by 6/30/2026. Proof of payment of taxes (cancelled check, ACH payment, etc.) must be included to request a refund.
- “Request for Reduction in Transfer Tax Deficiency Assessed for Rent-Restricted Affordable Housing Transfers.” Use this form when transfer taxes have been assessed at the higher rate but not yet paid. To qualify for a reduction, the transfer of Rent-Restricted Affordable housing must have occurred between 1/1/2017 and 12/31/2030.
- “Request for Transfer Tax Refund for Rent-Restricted Affordable Housing Transfers.” Use this form when transfer taxes have already been paid at a higher transfer tax rate. To qualify for a refund, the transfer of Rent-Restricted Affordable housing must have occurred between 4/12/2024 and 12/31/2025 and the claim form must be submitted by 6/30/2026. Proof of payment of taxes (cancelled check, ACH payment, etc.) must be included to request a refund.
Where to File
Submit the completed packet to:
Office of the Assessor-Recorder
1 Dr. Carlton B. Goodlett Place, Room 190
San Francisco, CA 94102-4698
ATTN: Recording and Transactions Manager
Contact us
Address
1 Dr. Carlton B Goodlett, Room 190
San Francisco, CA 94102
Our regular office hours are from 8:00 am to 5:00 PM. Our in-person document recording hours are from 8:00 am to 4:00 pm.