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City & County of San Francisco Office of the Assessor-Recorder

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        1. Home
        2. Property Information
        3. Disabled

        Disabled

        handicapped ramp

        Information about programs that permanently or temporarily reduce the property’s assessed value for a disabled person.

        • Proposition 110 allows homeowners who are severely and permanently physically disabled to transfer the base year value of their principal residence to a newly purchased or constructed replacement residence.

          Transfer of Assessment to a Replacement Property by Severely and Permanently Disabled Owner

        • If you are a veteran who is rated 100% service-connected disabled by the Veterans Administration (or if you are the surviving spouse of such a veteran), you may be eligible for a exemption of up to $150,000 of the assessed value of your principal place of residence.

          Disabled Veterans’ Property Tax Exemption

        • Qualifying property owners who perform construction, installation, removal, or modification to an existing property to make it more accessible to a severely and permanently disabled person may be eligible, upon timely filing, for an exclusion from reassessment. The exclusion does not apply to accessibility improvement and features that are usual or customary for comparable properties not occupied by disable person.

          Exclusion of New Construction for Disabled Owner

        • Persons who are blind, disabled, or at least 62 years old, and meet a certain minimum annual income may qualify to participate in the State’s Franchise Tax Board’s Homeowner Assistance program.

          Disabled Property Tax Assistance

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        About Us

        The mission of our office is to work together to build a better San Francisco through superior customer service, fair property taxation and the preservation of public records. We value doing our work with the highest levels of integrity and professionalism. 

        Our core responsibilities include locating all taxable property in the City and County of San Francisco (CCSF), identifying ownership, establishing a taxable value, and applying all legal exemptions.

        Learn more

        Main Office

        1 Dr. Carlton B. Goodlett Place
        City Hall, Room 190
        San Francisco, CA 94102-4698

        Main Office Hours:
        Mon - Fri 8:00 A.M. to 5:00 P.M.
        Recorder Office Hours (Main Office):
        Mon - Fri 8:00 A.M. to 4:00 P.M.

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        Business Personal Property Division

        Contact Us

        For general information or to give us your feedback, please call 415-554-5596 during normal business hours. After business hours, please call 3-1-1.

        Contact 3-1-1

        See Also

        • Treasurer & Tax Collector
        • County Clerk
        • Department of Building Inspection
        • Planning Department
        • Assessment Appeals Board
        • State Board of Equalization