The deadline to pay the 2024 Rent Board fee is March 1, 2024.

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.

“San Francisco” by Hardik Pandya

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.

Amount

For the 2023-2024 tax year, the fee is:

  • $59.00 per dwelling unit
  • $29.50 per guest unit (single room occupancy or SRO, residential hotel room)

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.

 

 

Deadline

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.

 

The Rent Board Fee

General information

General information

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.

Learn more about San Francisco’s rental laws and find out whether your unit is also covered by rent control and/or eviction protections.

Pay your Rent Board Fee

Pay your Rent Board Fee

Annual fees may be paid online, in person, or by mail:

  1. You can pay by credit card or electronic check (ACH) online through the Rent Board Portal. This is the preferred method to pay.
  2. You can 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
  3. ​​​​Pay by check via mail: San Francisco Rent Board, PO Box 7429, San Francisco, CA 94120-7429

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.

 

Recovering part of the fee from tenants

Recovering part of the fee from tenants

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. 

  • You may not recover any penalty fees you owed

Learn more about recovering part of your Rent Board fee from your tenant.

Fee cycle timeline

Fee cycle timeline

October

  • The Rent Board mails out the Informational Notices
  • Qualified property owners can submit an exemption from the Rent Board fee

December

  • The Rent Board Fee Exemption Request window closes
  • Refer to the Informational Notice for the exact deadline 

January

  • The Rent Board mails out the Annual Notices (Rent Board Fee Invoice)
  • Property owners with a current exemption on file should not receive this notice

March

  • Deadline to pay the Rent Board Fee without any late penalty
  • On March 2, the first 5% late penalty will be imposed

April

  • On April 1, the second 5% late penalty will be imposed

May

  • On May 1 the third 5% late penalty will be imposed
  • Late penalties are capped at 15%
  • May 31 at 11:59 pm is the deadline to pay fee with all late penalties

June

  • On June 1, any outstanding bills will be considered delinquent

July

  • The Rent Board mails out the Notice of Delinquent Payment of Rent Board Fee
  • Property owners will have 30 days from the mailing date to make a payment before the account is referred to the Bureau of Delinquent Revenue with additional costs added to the principal charge

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

Accounts and PIN

Accounts and PIN

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.

Change of ownership

Change of ownership

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.

Other issues: unit count, incorrect addresses, and more

Other issues: unit count, incorrect addresses, and more

You may send an email to rentboard.inventory@sfgov.org with the property information for assistance.

Tenancy-In-Common (TICs)

Tenancy-In-Common (TICs)

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.

Exemptions (File between October - early December)

General information

General information

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

Owner-occupied units

Owner-occupied units

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. 

  • Vacant units or units solely occupied by children or close relatives not on title as owner do not qualify for an exemption 

Government controlled or regulated units

Government controlled or regulated units

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. 

  • Documentation of regulation of rents from a government agency is required

Tourist use under the Residential Hotel Ordinance

Tourist use under the Residential Hotel Ordinance

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. 

  • A copy of most current Certificate of Use from the Department of Building Inspection’s Housing Inspection Division is required

Other facilities

Other facilities

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. 

  • A copy of the Department of Social Services Certificate is required

Nonprofit cooperative

Nonprofit cooperative

You may qualify for an exemption if the unit is a non-profit cooperative owned, occupied, and controlled by a majority of the residents. 

  • A copy of the non-profit document 501(c) on file with the Secretary of State is required
  • Properties owned by a non-profit organization alone does not qualify the property for this exemption
  • You may wish to review other exemption types (such as Government Controlled or Regulated Units) to see if your unit qualifies for a different type of exemption

Homeowners' Exemption

Homeowners' Exemption

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.

Contact us

Call 311 (415-701-2311 from outside San Francisco) if you have questions about the Rent Board Fee.

The Rent Board Housing Inventory

If you own residential property in San Francisco, you will need to report into the Rent Board Housing Inventory.

“Buildings during daytime” by Daniel Abadia, CC BY