San Francisco Office of the Assessor-Recorder

The Office of the Assessor-Recorder is responsible for fairly and accurately executing property assessment functions in accordance with the State Constitution and State and local laws. Our core responsibilities include identifying all taxable property in the City and County of San Francisco, establishing a taxable value, and applying all legal exemptions. Property broadly includes real property as well as personal property owned by businesses. The Office is also responsible for recording documents and securing public records. We ensure each document meets recording requirements and make them accessible to the public. We record over 400 different types of documents annually, including deeds of trust, reconveyances, liens, maps, and public marriage certificates. Additionally, the Office is responsible for collecting any transfer tax due upon a change in property ownership. We perform audits to ensure the correct property value basis for taxation. In all that we do we seek to adva...