SERVICE

Apply for transfer tax exemption for rent-restricted affordable housing

Certain property transfers may qualify for a reduction in transfer taxes, including properties that provide and maintain certain rent-restricted affordable housing.

What to know

What to do

Request a partial transfer tax exemption for transfers of rent-restricted affordable housing

  • Transfer Tax Affidavit (complete Section 5); and
  • Certification from the Mayor's Office of Housing and Community Development (MOHCD) 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.
  • For more information, contact MOHCD at sfhousinginfo@sfgov.org.

Get help

Address

Office of the Assessor-RecorderCity Hall
1 Dr. Carlton B Goodlett, Room 190
San Francisco, CA 94102
Get directions

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. 

Phone

Office of the Assessor-Recorder628-652-8100