State statute
San Francisco Tax Collector download
California foreclosure, tax-defaulted, court-ordered and probate-sale law and official procedures — verbatim and citable.
- Edition
- 2026-09-26
- Last updated
- 2026-09-27
- Jurisdiction
- San Francisco
San Francisco Tax Collector download¶
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h . • .,.li"t FILE NO. 260016 RESOLUTION NO. 52-26
1 [Public and Sealed Bid Auction - Tax-Defaulted Real Property]
2 3 Resolution authorizing Tax Collector to sell certain parcels of tax-defaulted real 4 property at Public Auction and Sealed Bid Auction.
5 6 WHEREAS, The San Francisco Tax Collector has complied with all the statutory 7 prerequisites for selling tax-defaulted property at auction, and each of the parcels of real 8 property listed on the lists of Tax-Defaulted Property Subject to Public Tax Sale 2026 and 9 Tax-Defaulted Property Subject to Sealed Bid Tax Sale 2026, on file with the Clerk of the 10 Board of Supervisors in File No. 260016, have been duly entered on the Tax Collector's roll of 11 tax-defaulted real property for longer than 5 years; and 12 WHEREAS, The San Francisco Tax Collector shall research the physical 13 characteristics and ownership history for each parcel on the lists using property information 14 available from the Assessor and the Planning Department; and 15 WHEREAS, The San Francisco Tax Collector shall expend additional resources to 16 identify and notify parties of interest for any parcel on the auction lists, including skip tracing 17 which typically involves a search of publicly available and proprietary databases, city/county 18 and other governmental records, and the internet, used by our collections staff to recover 19 delinquent obligations to the City; and 20 WHEREAS, The Tax Collector shall post a physical notice on any occupied parcel, and 21 on any physically accessible vacant parcel for whom the certified mail to the owner is 22 returned; and 23 WHEREAS, To bring additional resources to taxpayers at risk of losing their properties 24 to tax auction, the Tax Collector has referred one parcel to Adult Protective Services, three 25
Treasurer and Tax Collector
BOARD OF SUPERVISORS Page 1
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1 parcels to Home SF (formally known as Homeownership SF), and four parcels to the Sheriffs 2 Office; and 3 WHEREAS, A Public Auction is open to any member of the general public with the 4 purpose of collecting outstanding taxes and returning properties to the active tax roll; and 5 WHEREAS, A Sealed Bid Auction is utilized for the disposition of parcels of land 6 deemed unusable due to size, location, or other limiting conditions, and restricted to owners of 7 adjacent properties, and; now, therefore, be it 8 RESOLVED, That the San Francisco Tax Collector is hereby directed to advertise and 9 sell each of the parcels listed on the List of Tax-Defaulted Property Subject to Public Tax 10 Sale 2026 and on the List of Tax-Defaulted Property Subject to Sealed Bid Tax Sale 2026, on 11 file with the Clerk of the Board of Supervisors in File No. 260016 and is incorporated herein in 12 its entirety by this reference, in the manner provided by the California Revenue and Taxation 13 Code in Division I, Part 6, including but not limited to the minimum bid procedures authorized 14 by Section 3698.6(c); and the Tax Collector is further directed to add the cost of 15 advertisement and sale of the property described on the List of Tax-Defaulted Property 16 Subject to Public Tax Sale 2026 to the minimum price to be collected from the parcels offered 17 for tax sale; and, be it 18 FURTHER RESOLVED, That the San Francisco Tax Collector is authorized to sell all 19 properties listed on the List of Tax-Defaulted Property Subject to Public Tax Sale 2026 below 20 the minimum bid amount, if such properties cannot first be sold at the minimum bid amount 21 proposed at the sale; and, be it 22 FURTHER RESOLVED, That the San Francisco Tax Collector is authorized to notify 23 any new parties of interest in accordance with Section 3701 and reoffer any parcel that 24 remains unsold within 90 days.
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Treasurer and Tax Collector
BOARD OF SUPERVISORS Page 2
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. ,. .
City Hall City and County of San Francisco
I Dr. Carlton B. Goodlett Place
Tails San Francisco, CA 94102-4689
Resolution
File Number: 260016 Date Passed: February 10, 2026
Resolution authorizing the Tax Collector to sell certain parcels of tax-defaulted real property at Public
Auction and Sealed Bid Auction.
February 04, 2026 Budget and Finance Committee - AMENDED
February 04, 2026 Budget and Finance Committee - RECOMMENDED
February 10, 2026 Board of Supervisors - ADOPTED
Ayes: 11 - Chan, Chen, Dorsey, Fielder, Mahmood, Mandelman, Melgar, Sauter,
Sherrill, Walton and Wong
File No. 260016 I hereby certify that the foregoing
Resolution was ADOPTED on 2/10/2026 by
the Board of Supervisors of the City and
County of San Francisco.
~~J f, Angela Calvillo
Clerk of the Board
2 / I; / 2,-l:,
.,
Daniel Lurie Date Approved
Mayor
City and County of San Francisco Pagel Printed at 9:04 am on Z/11/16
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10,660.50 12,950.66 12,953.98 12,953.98 91,819.83 26,704.14 11,511.50 79,959.50 AMOUNT 171,981.97 BID MINIMUM
CODE Residential Residential Residential Residential
CLASS Lot Lot Lot Lot
Vacant Vacant Vacant ASR Dwelling Dwelling - - - Dwelling Dwelling Vacant- Dwelling
- - - - -
D D VR VR VR D D VR D
2026
Sale
TaxCollector
Tax Public and to SubjectTreasurer ASSESSEEthe Propertyof Office COR Tax-Defaulted SIMONS E DVLPMNT
E
BARRY OLGA DARRYL
G HOUSING MARY & & H & J E THOMASINA CYRIL INVESTMENTS INVESTMENTS NANCY FRANK AARON KAREN FRANCISCO JORDAN DAVIS LEMBI SKYLINE SKYLINE SAN HUBBARD TYLER HOLT 2/4/2026
AVE ST AVE ST ST AVE ST SITUS ST ST ROSCOE MANGELS HEARST BACHE ROSCOE OAKDALE MOSCOW MINERVA SEARS 286 578 130 100-198 103 1773 674 226 41 Committee
in APN 3062-019A 3115-022 5826-010 5827-021 5827-022 5321-035 6280-016 7069-048 7142-031
7 7 9 9 9 10 11 11 11 DISTRICT ____________________________________________________________ ____________________________________________________________ **Amended