San Francisco County, California — Tax Sale & Surplus Procedure

Local operations layer. The legal framework (5-year power-of-sale clock, pre-sale-only redemption, excess-proceeds waterfall, statutes, case law) lives on the parent page → california. This page covers how San Francisco County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

San Francisco is unique among California counties in that it is a consolidated City and County — the City of San Francisco and the County of San Francisco are a single governmental entity. All tax-collection, recording, and surplus-claims functions are performed by city-county departments.

C0. Identity

• County seat: San Francisco (consolidated City and County)
• Population: ~873,965 (2020 Census); FIPS 06075
• Recording unit: county (the single consolidated City and County of San Francisco, one of California’s 58 counties)
• Selling authority: Office of the Treasurer & Tax Collector (specifically the Tax Collector, David Augustine) — conducts the tax-defaulted property sale under RTC § 3691. — https://sftreasurer.org/
• Parent legal framework: california (tax-deed state; administrative power-of-sale under RTC § 3691; no post-sale redemption; pre-sale-only redemption terminates the business day before sale)

C1. Local Tax Sale

• Conducts own sale? Yes. The San Francisco Tax Collector sells tax-defaulted parcels once they have been in default status for 5+ years (the statutory power-of-sale threshold under california law, RTC § 3691). A Sealed Bid Auction is also conducted for parcels deemed unusable due to size, location, or limiting conditions (restricted to owners of adjacent properties). — BOS Resolution No. 52-26, File No. 260016, adopted February 10, 2026 — https://sftreasurer.org/file/bos-resolutionauction-2026/download?attachment=
• Platform / vendor: Grant Street Group DeedAuction®, branded as sanfrancisco.mytaxsale.com. Grant Street Group (Pittsburgh, PA) was selected via RFP and its TaxSys® platform (including the DeedAuction module) went live under a ten-year contract beginning January 2019. — https://sanfrancisco.mytaxsale.com/ · https://www.grantstreet.com/gs-journal/city-and-county-of-san-francisco-california-selects-taxsys (Grant Street Group announcement, Nov 2018)
• Calendar / frequency: Annual online auction, typically held in April or May, with periodic re-offer and sealed-bid auctions. Most recent (2026) Public Auction: Monday, April 20, 2026 at 8:00 a.m. (PT) through Thursday, April 23, 2026 at 7:00 p.m. (PT). The 2025 Public Auction was held May 15, 2025 (as established by the excess-proceeds notice dated June 4, 2025). — Terms of Sale, sanfrancisco.mytaxsale.com; 2025 Notice of Right to Claim Excess Proceeds, executed June 4, 2025 — https://sanfrancisco.mytaxsale.com/doc/tax_deed/terms_of_sale · https://sftreasurer.org/file/2025-notice-excess-proceeds/download?attachment=
• 2026 auction parcel list (confirmed from BOS resolution): Nine parcels on the Public Tax Sale 2026 list, ranging from dwellings to vacant residential lots; minimum bid amounts ranging from $10,660.50 to$171,981.97 (e.g., 286 Mangels Ave: $10,660.50; 578 Hearst Ave:$171,981.97; 1773 Oakdale Ave: $91,819.83). Additional parcels on a Sealed Bid list for unusable/substandard lots. — BOS Resolution No. 52-26 / File No. 260016 — https://sftreasurer.org/file/bos-resolutionauction-2026/download?attachment=
• Rate within statutory range: N/A — California is a tax-deed state with no investor lien-certificate or bid-down-interest mechanism; see california (RTC § 3693, highest-bid auction). Minimum bid = amount necessary to redeem + costs of sale (RTC § 3698.5); the Board’s resolution expressly authorizes sale below minimum bid if the parcel cannot first be sold at minimum, per RTC § 3698.6(c).
• Registration / deposit: Registration on sanfrancisco.mytaxsale.com is free and open year-round. To bid, prospective purchasers must submit:
  • A $5,000 refundable deposit (or $1,000 for re-offered properties)
  • A $35 non-refundable processing fee
  • For the 2026 auction: deposits opened March 16, 2026 and closed April 10, 2026 at 5:00 p.m. (PT)
  • Deposits are submitted via ACH electronic debit from a U.S. bank account (not all money-market/brokerage/trust accounts can accept ACH debits)
  • Unsuccessful bidders receive a refund within 10 business days after the auction closes — Terms of Sale and FAQ, sanfrancisco.mytaxsale.com — https://sanfrancisco.mytaxsale.com/doc/tax_deed/terms_of_sale · https://sanfrancisco.mytaxsale.com/doc/tax_deed/faq/1000
• Payment after winning: Full payment due within 5 business days after auction close (for the 2026 auction: no later than Friday, May 1, 2026 at 1:00 p.m. PT). Acceptable: cashier’s check, money order, or wire transfer payable to “SF Tax Collector.” In-person payment at City Hall, Room 140 (Mon–Fri 8 a.m.–5 p.m.). Personal checks, traveler’s checks, and credit cards not accepted. Non-payment results in forfeiture of deposit to the County and potential ban from future sales. — Terms of Sale and FAQ, sanfrancisco.mytaxsale.com — https://sanfrancisco.mytaxsale.com/doc/tax_deed/terms_of_sale
• Additional costs added to purchase price: A $27 recording fee plus California documentary transfer tax (tiered by property value) is added to the final purchase price. The City and County of San Francisco also imposes a city transfer tax. — Terms of Sale, sanfrancisco.mytaxsale.com
• Deed delivery: Tax deeds mailed within 4–6 weeks after auction close and final payment. — FAQ, sanfrancisco.mytaxsale.com — https://sanfrancisco.mytaxsale.com/doc/tax_deed/faq/1000
• Bidder requirements: All bidders must read the Terms of Sale and auction instructions; properties are sold AS IS; the city assumes no responsibility for zoning compliance or code conformance; bidders must investigate title, location, and condition before bidding. — Terms of Sale, sanfrancisco.mytaxsale.com
• Delinquent list location: The parcel list and minimum bid amounts are published on sanfrancisco.mytaxsale.com and via the Board of Supervisors resolution (filed in the Clerk of the Board’s office under the relevant File No., e.g., File No. 260016 for the 2026 auction). The list is also published in a local newspaper per RTC § 3702. — https://sanfrancisco.mytaxsale.com/ · https://sftreasurer.org/property/auction
• Sealed Bid Auction: Runs concurrently with (or following) the Public Auction. Restricted to owners of adjacent properties; used for parcels that are unusable due to size, location, or other limiting conditions. — BOS Resolution No. 52-26 — https://sftreasurer.org/file/bos-resolutionauction-2026/download?attachment=
• Re-offer procedure: Unsold parcels may be re-offered within 90 days of the sale after re-notification of parties of interest per RTC § 3701. — BOS Resolution No. 52-26 — https://sftreasurer.org/file/bos-resolutionauction-2026/download?attachment=
• Customer support (auction platform): Grant Street Group / DeedAuction: (877) 274-9320, Mon–Fri 5:00 a.m.–5:00 p.m. PT; DeedAuction@GrantStreet.com. — https://sanfrancisco.mytaxsale.com/

C2. Local Redemption → framework: right-of-redemption

• Where/how to redeem: Pay the redemption amount to the San Francisco Office of the Treasurer & Tax Collector before the right of redemption terminates. Per california (RTC §§ 4101, 3707), the right to redeem ends at close of business the day before the auction; there is no post-sale redemption of a tax deed. For the 2026 auction, the right of redemption terminated at 5:00 p.m. PT on Friday, April 17, 2026; mail redemptions must have arrived by that deadline. — Terms of Sale, sanfrancisco.mytaxsale.com — https://sanfrancisco.mytaxsale.com/doc/tax_deed/terms_of_sale
• Installment payment plan: Property owners who cannot pay the full redemption amount may request a Redemption Installment Payment Plan through the Tax Collector’s 311 request system. Requirements: pay a minimum 20% of total balance plus a $50 installment plan set-up fee; make annual payments of 20%+ by April 10th each year; maintain current taxes. — https://sftreasurer.org/property/delinquent-property-taxes
• Local fees: Statewide statutory charges apply (10% delinquent penalty; 1½%/month redemption penalty; $15 redemption fee) — see california (RTC §§ 4102, 4103). San Francisco-specific additional fees: $50 installment plan set-up fee (for the installment plan option). No other San Francisco–specific redemption-fee deviations were identified. — https://sftreasurer.org/property/delinquent-property-taxes
• Redemption contact:
  • Office of the Treasurer & Tax Collector, City Hall, Room 140, 1 Dr. Carlton B. Goodlett Place, San Francisco, CA 94102
  • Phone (from within SF): 311; from outside the 415 area code: (415) 701-2311
  • Hours: Mon–Fri 8 a.m.–5 p.m. (walk-in to 4 p.m.; cashier payments to 5 p.m.)
  • Online Help Center: https://sftreasurer.org/help-center (same-day responses if submitted before 7 p.m.) — https://sftreasurer.org/property/delinquent-property-taxes · https://sftreasurer.org/
• Deviations from state default: None beyond the $50 installment-plan setup fee; San Francisco follows the statewide pre-sale-only redemption regime in california.

C3. Local Surplus / Excess Proceeds → framework: surplus-funds

▸ For Investors / Operators — San Francisco’s consolidated city-county runs an annual online auction in April–May via Grant Street Group DeedAuction (sanfrancisco.mytaxsale.com) with a $5,000 deposit plus a non-refundable$35 fee (ACH debit only from a U.S. bank account); re-offered parcels require only a $1,000 deposit. Full payment is due within 5 business days (cashier's check, money order, or wire — no personal checks or credit cards). A distinctive Sealed Bid Auction runs concurrently for substandard/unusable parcels, restricted to adjacent-property owners. Note the San Francisco Real Property Transfer Tax (Article 12C, tiered up to$30.00 per $500 on considerations ≥$25M) in addition to the statewide documentary transfer tax — this materially affects acquisition cost on higher-value parcels. The BOS resolution authorizes skip tracing and extra pre-sale notice steps.

▸ For Former Owners — Excess proceeds claims are filed by mail to PO Box 7246, San Francisco, CA 94120-7426 (or in person at City Hall, Room 140), using the notarized “Claim for Excess Proceeds” form (sftreasurer.org/find-form). The deadline is one year from recordation of the Tax Collector’s Deed; the 2025 auction (May 15, 2025) deadline was May 20, 2026. The Tax Collector publishes a “Notice of Right to Claim Excess Proceeds” in a local newspaper for three successive weeks after deed recordation, naming specific parcels and parties of interest; the 2025 notice identified two parcels. Phone 311 (local) or (415) 701-2311 for questions.

• Claim filing venue: Claims for excess proceeds are filed directly with the San Francisco Office of the Treasurer & Tax Collector — Legal Section by mail, not with a court. This is consistent with RTC § 4675 (written claim to the county; Board of Supervisors determines proof required and decides claims). — Claim for Excess Proceeds form (sftreasurer.org/media/671/download); 2025 Notice of Right to Claim Excess Proceeds (executed June 4, 2025)
  • Mail to: City and County of San Francisco, Office of the Treasurer & Tax Collector — Legal Section, PO Box 7246, San Francisco, CA 94120-7426
  • In-person assistance: City Hall, Room 140, 1 Dr. Carlton B. Goodlett Place, San Francisco, CA 94102 (Mon–Fri 8 a.m.–5 p.m.) — https://www.sftreasurer.org/media/671/download?inline= · https://sftreasurer.org/file/2025-notice-excess-proceeds/download?attachment=
• Claim form:
  • Name: “Claim for Excess Proceeds” (no separate form number on the face of the form)
  • URL: https://www.sftreasurer.org/media/671/download?inline= (also accessible via sftreasurer.org/find-form)
  • Form contents: Claimant certifies status as a party of interest (lienholder of record, owner of record, qualified heir(s), claimant filing on behalf of a business, or assignee of a party of interest); must attach original supporting documents; form must be notarized
  • The form incorporates the RTC § 4675 priority waterfall: (a) lienholders of record → (b) persons with title of record (or their heirs per Probate Code § 13100 et seq.) → (c) assignees per a post-sale notarized assignment — https://www.sftreasurer.org/media/671/download?inline=
• Local deadline notes: Claims must be received (or postmarked) within one year of recordation of the Tax Collector’s Deed to the purchaser. Late claims cannot be considered. For the 2025 auction (sale date May 15, 2025), the deadline was May 20, 2026 per the published notice. — 2025 Notice of Right to Claim Excess Proceeds, signed by Tax Collector David Augustine, executed June 4, 2025, published in The Examiner on 6/6/2025, 6/13/2025, and 6/20/2025 — https://sftreasurer.org/file/2025-notice-excess-proceeds/download?attachment=
• Unclaimed-funds list published? Yes. The Tax Collector publishes a “Notice of Right to Claim Excess Proceeds from the Sale of Tax Defaulted Properties” within 90 days of deed recordation (per RTC § 4676), identifying parcels by APN and address, listing parties of interest, and stating the claim deadline. This notice is published in a local newspaper (The Examiner in 2025) for three successive weeks and filed with the Treasurer’s website. For the 2025 auction, two parcels generated excess proceeds: 12 Apollo St (APN 32-5353B-002D, Sun Valley Bldg Co) and 1926 Kirkham St (APN 14-1830-024A, Atlas Realty Company). — 2025 Notice — https://sftreasurer.org/file/2025-notice-excess-proceeds/download?attachment=
• Unclaimed list URL: https://sftreasurer.org/property/auction (auction page includes links to excess-proceeds notices by year)
• Contact for surplus claims:
  • Phone (from within SF): 311; from outside the 415 area code: (415) 701-2311
  • In-person: City Hall, Room 140, San Francisco, CA 94102 (Mon–Fri 8 a.m.–5 p.m.)
  • Forms: https://sftreasurer.org/find-form or https://www.sftreasurer.org/media/671/download?inline= — 2025 Notice of Right to Claim Excess Proceeds — https://sftreasurer.org/file/2025-notice-excess-proceeds/download?attachment=
• Documentation required by the San Francisco claim form: Per the form and RTC § 4675:
  • (a) Lienholders: original promissory note, trust deed and assignments; statement of original lien amount, total payments received, and amount due as of date of sale; judgment creditors must also show the judgment debtor is the same as the record owner
  • (b) Record owners: original recorded deed, death certificate or court order; notarized verification of identity; photo ID; supporting documents (utility payments, repair receipts, etc.)
  • (c) Assignees: a dated, written, post-sale assignment instrument explicitly stating the right to claim excess proceeds is being assigned; notarized affidavit of assignment; proof that each party disclosed all known facts about the value of the right being assigned (RTC § 4675(c)) — https://www.sftreasurer.org/media/671/download?inline=

C4. Offices & Contacts

Note on the Sheriff: California tax-deed sales are administrative (conducted by the Tax Collector), not by the Sheriff. The Sheriff’s Civil Section handles civil writs and levies (execution sales) for judicial foreclosure and judgment enforcement purposes. Non-judicial mortgage foreclosure (the dominant form in California) is conducted by the trustee/substitute trustee, not the Sheriff.

C5. Local Procedure Notes

• Online-only tax-deed auction via Grant Street Group DeedAuction (sanfrancisco.mytaxsale.com); no in-person bidding accepted.
• Sealed Bid Auction conducted concurrently for substandard/unusable parcels, restricted to adjacent-property owners. This is a distinctive local feature not present in all California counties. — BOS Resolution No. 52-26
• Pre-auction due diligence emphasis: The Tax Collector expressly refers parcels to social services before auction. For the 2026 sale, one parcel was referred to Adult Protective Services, three to Home SF (homeownership assistance), and four to the Sheriff’s Office (for service of process / further outreach). This reflects a local policy to exhaust other options before selling occupied or distressed properties. — BOS Resolution No. 52-26 — https://sftreasurer.org/file/bos-resolutionauction-2026/download?attachment=
• Skip tracing / extra notice efforts: BOS Resolution No. 52-26 authorizes the Tax Collector to use skip tracing (including proprietary databases, city/county records, and internet searches) to identify and notify parties of interest — going beyond the statutory notice requirements.
• Physical posting on occupied or accessible vacant parcels: Where certified mail is returned for occupied parcels or physically accessible vacant parcels, the Tax Collector posts physical notice. — BOS Resolution No. 52-26
• Recording fee and transfer taxes added: $27 recording fee; California documentary transfer tax (tiered by property value); San Francisco Real Property Transfer Tax (Article 12C of the SF Business and Tax Regulations Code, tiered by consideration amount) — all added to purchase price. Current SF transfer tax rate schedule (as of 2026-06-02, per sf.gov/transfer-tax):

  • $100 to ≤$250,000: $2.50 per$500 (≈ 0.50%)

  • $250,000 to <$1,000,000: $3.40 per$500 (≈ 0.68%)

  • ≥$1,000,000 to <$5,000,000: $3.75 per$500 (≈ 0.75%)
  • ≥$5,000,000 to <$10,000,000: $11.25 per$500 (≈ 2.25%)
  • ≥$10,000,000 to <$25,000,000: $27.50 per$500 (≈ 5.50%)
  • ≥$25,000,000: $30.00 per $500 (≈ 6.00%) Note: applies to the entire consideration amount (not just the amount above each threshold). The tax applies when recording a deed or other document transferring real property, including tax deeds. The statewide California documentary transfer tax$1.10 per $500, Revenue & Taxation Code § 11911) is collected separately. — https://www.sf.gov/transfer-tax (Article 12C, SF Business and Tax Regulations Code)
• Local installment plan set-up fee: $50 (above the statewide$15 redemption fee) when entering an installment plan. — https://sftreasurer.org/property/delinquent-property-taxes
• Re-offer within 90 days: Permitted by the BOS resolution and RTC § 3701 after re-notification of parties of interest. — BOS Resolution No. 52-26
• Excess-proceeds notice publication: Published in The Examiner (2025) for three consecutive weeks. (Whether The Examiner remains the designated newspaper of general circulation for future notices should be confirmed each cycle — see needs_verification)
• Excess-proceeds inherited from california: No fee cap on third-party recovery agents for tax-sale excess proceeds; RTC § 4675(c) disclosure requirements apply; a quitclaim deed does not by itself transfer the right to surplus (mission-valley-east-v-county-of-kern); fractional owners share by ownership percentage (first-corp-v-county-of-santa-clara); heirs may claim via Probate Code § 13100 affidavit (california module 3).
• Property sold AS IS: No warranty of zoning compliance, code conformance, or habitability. Bidders must conduct their own due diligence before bidding. — Terms of Sale, sanfrancisco.mytaxsale.com

C6. Records Access

• Parcel / assessment search (APN, value, ownership): SF Assessor-Recorder ASR Community Portal (SMART system) — https://online.sfassessor.org/s/ · SF Property Information Map (SF PIM, Planning Dept) — https://sfplanninggis.org/pim/ (search by address, APN, or planning application)
• Recorder / deed search (records from 1990 to present): SF Recorder online portal — https://recorder.sfgov.org/ (online documents at $1.81/doc; in-person viewing free at City Hall Room 190)
• GIS map: SF Planning Property Information Map — https://sfplanninggis.org/pim/ (also accessible at https://www.sf.gov/san-francisco-property-information)
• Tax payment portal: https://sanfrancisco-ca.county-taxes.com/ (eCheck: no fee; credit/debit: 2.25% fee, $2.00 minimum) — also accessible via https://sftreasurer.org/payments/property-tax-payment
• Public auction page: https://sftreasurer.org/property/auction
• Auction platform: https://sanfrancisco.mytaxsale.com/

C7. Meta

• sources:

  • {type: county_portal, url: “https://sftreasurer.org/”, retrieved: 2026-06-02} — SF Treasurer & Tax Collector homepage; confirms Treasurer José Cisneros and Tax Collector David Augustine; City Hall Room 140; 8am–5pm Mon–Fri
  • {type: county_portal, url: “https://sftreasurer.org/property/auction”, retrieved: 2026-06-02} — SF TTC auction page; auction platform link; links to BOS resolutions and excess-proceeds notices by year
  • {type: county_portal, url: “https://sftreasurer.org/property/delinquent-property-taxes”, retrieved: 2026-06-02} — delinquent property tax page; 10% penalty, 1.5%/month redemption penalty, $50 installment plan setup fee, 311 contact, 5-year power-of-sale clock, installment plan details
  • {type: auction_platform, url: “https://sanfrancisco.mytaxsale.com/”, retrieved: 2026-06-02} — Grant Street Group DeedAuction branded as MyTaxSale; free registration; (877) 274-9320 support; DeedAuction@GrantStreet.com; no auction currently scheduled at time of fetch
  • {type: auction_platform, url: “https://sanfrancisco.mytaxsale.com/doc/tax_deed/terms_of_sale”, retrieved: 2026-06-02} — Terms of Sale: $5,000 deposit +$35 processing fee; deposit window March 16–April 10 2026; auction April 20–23 2026; right of redemption terminates 5pm April 17 2026; full payment by May 1 2026 1pm PT; cashier’s check/money order/wire only; $27 recording fee + documentary transfer tax; deeds mailed 4–6 weeks; AS IS; forfeiture on non-payment
  • {type: auction_platform, url: “https://sanfrancisco.mytaxsale.com/doc/tax_deed/faq/1000”, retrieved: 2026-06-02} — FAQ: $5,000 deposit ($1,000 re-offered parcels) + $35 non-refundable fee; ACH debit; full payment within 5 business days; no personal checks/credit cards; vesting info within 48 hours; deeds mailed 4–6 weeks
  • {type: gov_resolution, url: “https://sftreasurer.org/file/bos-resolutionauction-2026/download?attachment=”, retrieved: 2026-06-02} — BOS Resolution No. 52-26, File No. 260016, adopted February 10, 2026; authorizes public and sealed-bid auction; 9 parcels on 2026 public-sale list with minimum bids; sealed bid for substandard parcels; 90-day re-offer; skip tracing; referrals to APS/Home SF/Sheriff; RTC § 3698.6(c) below-minimum authorization; Angela Calvillo, Clerk of the Board; Mayor Daniel Lurie
  • {type: gov_notice, url: “https://sftreasurer.org/file/2025-notice-excess-proceeds/download?attachment=”, retrieved: 2026-06-02} — 2025 Notice of Right to Claim Excess Proceeds (executed June 4, 2025 by Tax Collector David Augustine); sale date May 15, 2025; claim deadline May 20, 2026; 2 parcels with excess proceeds (12 Apollo St APN 32-5353B-002D; 1926 Kirkham St APN 14-1830-024A); file at TTC Room 140 or mail; published in The Examiner 6/6, 6/13, 6/20 2025; contact 311 or (415) 701-2311
  • {type: claim_form, url: “https://www.sftreasurer.org/media/671/download?inline=”, retrieved: 2026-06-02} — “Claim for Excess Proceeds” form; notarized; mail to Treasurer & Tax Collector — Legal Section, PO Box 7246, San Francisco, CA 94120-7426; claimant types (lienholder, owner, heir, assignee); RTC § 4675 waterfall paraphrased on form; documentation requirements detailed
  • {type: county_portal, url: “https://www.sf.gov/departments—assessor-recorder”, retrieved: 2026-06-02} — SF Assessor-Recorder: Joaquín Torres; City Hall Room 190; (628) 652-8100; assessor@sfgov.org; 8am–5pm Mon–Fri; recording until 4pm; ASR Community Portal launched (SMART system)
  • {type: county_portal, url: “https://www.sf.gov/asr-community-portal”, retrieved: 2026-06-02} — ASR Community Portal (SMART system) for property assessment info, exemptions, exclusions, change of address; direct URL: https://online.sfassessor.org/s/
  • {type: county_portal, url: “https://www.sf.gov/get-copies-recorded-documents”, retrieved: 2026-06-02} — Recorder portal: recorder.sfgov.org; records 1990-present online; $1.81/doc; free viewing; City Hall Room 190; 628-652-8100; assessor@sfgov.org
  • {type: county_portal, url: “https://sftreasurer.org/payments/property-tax-payment”, retrieved: 2026-06-02} — tax payment portal: sanfrancisco-ca.county-taxes.com; eCheck free; credit/debit 2.25% fee; also mail/in-person at City Hall Room 140
  • {type: court_portal, url: “https://sf.courts.ca.gov/divisions/civil-division/civil-clerks-office”, retrieved: 2026-06-02} — SF Superior Court Civil Clerk’s Office; 400 McAllister St Room 103; (415) 551-4000; (415) 551-3876 civil filings; Mon–Fri 8:30am–4pm (closed 12–1pm)
  • {type: sheriff_portal, url: “https://sfsheriff.com/contact-us-1”, retrieved: 2026-06-02} — SF Sheriff’s Dept contact page; City Hall Room 456; main (415) 554-7225; Civil Processes (415) 554-7235; sfso.civilfiling@sfgov.org; Mon–Fri 8am–5pm
  • {type: planning_portal, url: “https://sfplanninggis.org/pim/”, retrieved: 2026-06-02} — SF PIM (Property Information Map); search by address, APN, or planning application; zoning, permits, environmental, historic, assessor data
  • {type: vendor_announcement, url: “https://www.grantstreet.com/gs-journal/city-and-county-of-san-francisco-california-selects-taxsys”, retrieved: 2026-06-02} — Grant Street Group: SF selected TaxSys (including DeedAuction module) November 2018; 10-year contract; DeedAuction is the online auction system for tax-defaulted property sales at sanfrancisco.mytaxsale.com
  • {type: gov_tax_schedule, url: “https://www.sf.gov/transfer-tax”, retrieved: 2026-06-02} — SF.gov Real Property Transfer Tax page; authorizing code: Article 12C of the SF Business and Tax Regulations Code; tiered rate schedule: ≤$250K→$2.50/$500;$250K–$1M→$3.40/$500;$1M–$5M→$3.75/$500;$5M–$10M→$11.25/$500;$10M–$25M→$27.50/$500; ≥$25M→$30.00/$500; applies to deeds and other transfer instruments including tax deeds

• needs_verification:

  • Newspaper of general circulation for future excess-proceeds notices — the 2025 notice used The Examiner; whether this remains the designated paper for subsequent years is not confirmed from a primary source. (gap_score row 2)
  • Sealed Bid Auction registration and deposit for adjacent-property-owner participants — the Terms of Sale and FAQ on sanfrancisco.mytaxsale.com cover only the Public Auction; the specific deposit amount and registration procedure for the Sealed Bid Auction (restricted to adjacent-property owners) was not separately confirmed from a retrieved primary source. (gap_score row 2)
  • Specific form URL stability — the claim form URL (sftreasurer.org/media/671/download) may change when the TTC refreshes its site; the sftreasurer.org/find-form page should be checked for the current link before each use. (gap_score row 2)

• cross_links: california, right-of-redemption, surplus-funds, third-party-recovery-rules, due-process-notice, treasurer-sale, tyler-v-hennepin-county, mission-valley-east-v-county-of-kern, first-corp-v-county-of-santa-clara, bankruptcy-automatic-stay, federal-tax-lien-redemption, heirs-property

• changelog:

  • 2026-06-02 — Initial population (autoresearch wave 1). All C0–C7 modules filled. San Francisco confirmed as using Grant Street Group DeedAuction (sanfrancisco.mytaxsale.com) platform; online-only annual auction typically in April–May; 2026 auction April 20–23; $5,000 +$35 deposit; sealed-bid auction for substandard parcels adjacent-owners only; excess-proceeds claim form (“Claim for Excess Proceeds”) filed by mail to TTC Legal Section PO Box 7246; 1-year claim deadline; 2025 sale May 15 2025, deadline May 20 2026; Tax Collector David Augustine; Assessor-Recorder Joaquín Torres; Treasurer José Cisneros. Five needs_verification items (all row 2 only).
  • 2026-06-02 — Gap-close wave 1 (autoresearch gap-closing loop). Retrieved SF Real Property Transfer Tax rate schedule from sf.gov/transfer-tax (Article 12C, SF Business and Tax Regulations Code): 6-tier schedule from $2.50/$500 (≤$250K) to$30.00/$500 (≥$25M). Closed two overlapping needs_verification items (transfer tax rate and structure). gap_score reduced from 5 to 3; all remaining points are row-2 (honest gaps): newspaper designation for future notices; sealed bid deposit procedure; form URL stability.

▸ For Investors / Operators — San Francisco’s consolidated city-county runs an annual online auction in April–May via Grant Street Group DeedAuction (sanfrancisco.mytaxsale.com) with a $5,000 deposit plus a non-refundable$35 fee (ACH debit only from a U.S. bank account); re-offered parcels require only a $1,000 deposit. Full payment is due within 5 business days (cashier's check, money order, or wire — no personal checks or credit cards). A distinctive Sealed Bid Auction runs concurrently for substandard/unusable parcels, restricted to adjacent-property owners. Note the San Francisco Real Property Transfer Tax (Article 12C, tiered up to$30.00 per $500 on considerations ≥$25M) in addition to the statewide documentary transfer tax — this materially affects acquisition cost on higher-value parcels. The BOS resolution authorizes skip tracing and extra pre-sale notice steps.

▸ For Former Owners — Excess proceeds claims are filed by mail to PO Box 7246, San Francisco, CA 94120-7426 (or in person at City Hall, Room 140), using the notarized “Claim for Excess Proceeds” form (sftreasurer.org/find-form). The deadline is one year from recordation of the Tax Collector’s Deed; the 2025 auction (May 15, 2025) deadline was May 20, 2026. The Tax Collector publishes a “Notice of Right to Claim Excess Proceeds” in a local newspaper for three successive weeks after deed recordation, naming specific parcels and parties of interest; the 2025 notice identified two parcels. Phone 311 (local) or (415) 701-2311 for questions.

Legal information, not legal advice. This page summarizes San Francisco County, California procedures from primary sources as of the last_verified date. Statutes, fee schedules, and auction calendars change; verify against the cited sources and consult a licensed California attorney before acting.