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Call 311 (415-701-2311 from outside San Francisco) if you have questions about the Rent Board Fee.
The Rent Board Portal is where you go to pay your Rent Board Fee and report into the Housing Inventory.
Please note that requesting a Rent Board Fee exemption does not satisfy Rent Board Housing Inventory reporting requirements.
If you are an owner of a residential dwelling unit or guest unit, you must pay a Rent Board Fee each year unless you have a current exemption on file with the Rent Board or a Homeowners' Exemption on file with the Office of the Assessor-Recorder.
While this fee was previously collected on the property tax bill, owners must pay this fee to the Rent Board directly as of 2022.
Payment can be made through the Rent Board Portal.
For the 2023-2024 tax year, the fee is:
If you pay the Rent Board fee in full, you may be able to collect 50% of the fee from your tenants, which is $29.50 per dwelling unit or $14.75 per guest unit.
March 1 of each year for the Rent Board Fee.
A 5% late penalty will be added to the amount of the fee every month following March 1 (for a maximum penalty of 15%).
Fees that have not been paid in full by June 1 will be referred to the Bureau of Delinquent Revenue with additional costs added to the principal charges.
All residential property owners must pay a per-unit Rent Board fee unless the unit(s) have a current exemption. This includes single-family homes and condominiums, units built after 1979, vacant units, and units occupied by friends or family members.
While this fee was previously collected from property taxes, owners must pay this fee to the Rent Board directly as of 2022.
Annual fees may be paid online, in person, or by mail:
Payment Failure Fee:
If your check or eCheck payment is not honored by the bank, the payment is null and void and a $50.00 “Payment Failure Fee” will be charged in addition to any late payment penalties.
Once you have paid the Rent Board fee in full, you can recover 50 percent of the fee from the tenants in occupancy of each unit if the tenant has been living in the unit as of November 1 of the applicable tax year.
Learn more about recovering part of your Rent Board fee from your tenant.
October
December
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July
If you own a dwelling unit or guest unit, you must pay a per-unit fee, unless your unit is exempt.
The Rent Board Portal is where you can pay your Rent Board Fee and file with the Housing Inventory. You will need to set up an account and use the PIN number on your Annual Notice to add property to your account. If you need to reset your pin number, you can call 311 (415-701-2311 from outside San Francisco) for assistance.
A user guide is available on the Rent Board Portal if you need help setting up your account.
Once your account is set up, you can edit the contact person, update any changes to the address, and change where notices are delivered.
Limited information is available on the Rent Board Portal without an account. Both property owners and tenants can create an account to access more information.
Send an email to rentboard.inventory@sfgov.org with the subject heading: "Rent Board Fee: Change of Ownership," and include the property address, APN, and any documentation that demonstrates the change in ownership.
You may send an email to rentboard.inventory@sfgov.org with the property information for assistance.
All TIC co-owners are jointly held responsible for the annual Rent Board fee assessed to the property, regardless of their ownership share.
The primary contact for the TIC property should notify other TIC co-owners of the fee and inventory reporting requirement.
Each TIC owner can create a separate account and submit exemption or inventory information online in the Portal.
The Rent Board Portal is where you can pay your Rent Board Fee and file with the Housing Inventory. The Portal is best accessed using the most updated versions of Chrome, Firefox, and Safari browsers.
Some units qualify for an exemption from the Rent Board Fee. You can submit exemption requests online with the Rent Board Portal between October to early December. You will need to set up an account. Check your Informational Notice for the exact deadline.
If you do not believe you should have been assessed a fee you may email us at rentboard.inventory@sfgov.org.
You may qualify for an exemption if your single-family home, condominium, co-op, or apartment unit is occupied by an owner of record and is not rented at any time.
You may qualify for an exemption if the rent for the unit is controlled or regulated by a government unit, agency, or authority, for example, Section 8.
You may qualify for an exemption if your unit is a hotel guest room that is not rented for residential use and is designed for tourist use under the Residential Hotel Ordinance.
You may qualify for an exemption if your unit is a housing accommodation in a hospital, monastery, extended care facility, state licensed home for the elderly, or a dormitory owned and operated by an institution of higher education, a high school or an elementary school.
You may qualify for an exemption if the unit is a non-profit cooperative owned, occupied, and controlled by a majority of the residents.
If you cannot access the Rent Board Portal, you may be able to submit paper filings. Please note that processing of a paper application may be slower than an application filed through the Rent Board Portal.
Paper filings can be emailed to rentboard.inventory@sfgov.org, dropped off at the Rent Board office between 9:00 AM to 4:00 PM, or mailed to the Rent Board office.
If this is your primary place of residence, and you already have a Homeowners' Exemption through the Assessor-Recorder's Office, you should not be assessed a Rent Board fee. Please send an email to us at rentboard.inventory@sfgov.org and attach proof of your Homeowners' Exemption.
If you do not have a Homeowners' Exemption, but believe you qualify, you may submit an application to the Office of Assessor-Recorder. The Rent Board does not process applications for a Homeowners' Exemption and will not accept applications.
Learn more about the Homeowner's Exemption.
Some units are exempt from the Rent Board Fee. This includes owner-occupied units, government controlled or regulated units (Section 8), and others.
Call 311 (415-701-2311 from outside San Francisco) if you have questions about the Rent Board Fee.
If you own residential property in San Francisco, you will need to report into the Rent Board Housing Inventory.