Senior Citizen Exemption Office

QTEA of 2008 Criteria:

• Age – Senior property owners must be at least 65 years of age by June 30, 2025.
• Residency – Senior occupant must reside in the property as his/her principal residence.
• Ownership – Senior occupant must provide proof of ownership.

School Parcel Tax of 2020:

• Age – Senior property owners must be at least 65 years of age by June 30, 2025.
• Residency – Senior occupant must reside in the property as his/her principal residence.
• Ownership – Senior occupant must provide proof of ownership.

School Facilities Special Tax of 2010:

• Age – Senior occupant must be at least 65 years of age by June 30, 2025.
• Residency – Senior occupant must reside in the property as his/her principal residence.
• Ownership – The property Owner does not have to be at least 65 years old to qualify for the School Facilities Special Tax of 2010.

*Eligibility is subject to the number of qualifications met. 

Applicants eligible for QTEA & School Parcel Tax are also qualify for the School Facilities Special Tax of 2010.

Acceptable Documents:

• Age:
  • Driver’s License
  • California Identification Card
  • Medi-Cal (NOT MEDICARE)
  • Birth Certificate

• Residency:  (Statements must be with the last three months) 
  • Utility Bill (such as PG&E, Garbage Bill, Telephone Bill, Water Bill) - Must show service and mailing address.
  • Mortgage Bill
  • Bank Statement
  • Lease or Rental Agreement

• Ownership:
  • Title/Grant Deed/Trust Paper
  • Property Tax Bill only if it lists the property owner’s name.

Frequently Asked Questions about the Exemptions for the Quality Education & Teacher Act (Proposition A, June 2008, Code 98),  the School Facilities Special Tax (Proposition A, June 2010, Code 89), and School Parcel Tax (Measure J, June 2020, Code 101)

How can I tell if I received a senior exemption?

Refer to your current property tax bill. Under the category “Direct Charges and Special Assessments,” you should not see code # 89—School Facilities Special Tax (2010), code # 98—Quality Teacher & Education Act (2008), and code #101—School Parcel Tax (2020) appearing on your tax bill. That means you are exempt from being charged for the SFUSD parcel tax.

I applied for the senior exemption. Why am I being charged the SFCCD Parcel Tax?

The SFCCD PARCEL TAX has nothing to do with us at the San Francisco Unified School District. Please call the phone number provided next to the charges. 

What is considered a primary residence?

Your primary residence (also known as a principal residence) is your home. A primary residence is legally considered to be the principal home you live in for most of the year. You can only have one primary residence at a time.

Who can receive an exemption for the 2024-2025 tax year?

There are two ways to get an exemption:

1. If your property has no assessed value and, therefore, you do not pay property taxes; or
2. If the resident is a senior and meets these conditions:

• For a parcel to be exempt from the QTEA, the owner of the property must occupy it as their primary residence and be 65 years or older as of June 30, 2025.
• For a unit to be exempt from the School Facilities Special Tax, the unit must be the primary residence of an occupant (either an owner or a tenant) who will be 65 years or older as of June 30, 2025.
• For a parcel to be exempt from the School Parcel Tax, the owner of the property must occupy it as their primary residence and be 65 years or older as of June 30, 2025.

I received this exemption in 2023-24. Do I need to apply again this year?

No! Beginning with the 2017-18 tax year, applicants who received this exemption in the prior year and who had no changes to their title ownership will automatically receive the exemption.

I am a property owner. Can I make my tenant pay for these assessments?

Questions regarding rent and tenant issues should be directed to the Rent Stabilization Board.

What do I do when traveling outside the country during the filing period?

The ballot measure specifies the deadline as June 30, 2024, without exception. Individuals are encouraged to submit an application or make arrangements to meet the deadline.

Why is the mortgage bill not acceptable as proof of ownership?

The mortgage bill is not acceptable proof of ownership because obtaining a mortgage may require a co-signer. A co-signer is financially responsible for the mortgage, but s/he may not necessarily own the property.

How will I be billed for these three assessments?

The assessments will appear in the Property Tax Bill under the heading “Direct Charges & Special Assessments,” listed as Code #89 SFUSD Facilities District,  Code #98 Teacher’s Support/QTEA, and Code #101 School Parcel Tax. 

Do I get charged per installment?

No, the assessments are calculated per fiscal year. If you choose to pay in two installments, the sum of the assessments will be divided accordingly (in half per installment).

Where does the money go?

Funds go to support the SFUSD, including teacher and principal salaries, technology, and teacher accounting. More information can be found at the following links:

• QTEA
• Special School Facilities Tax

Is the deadline firm? Can I submit it on July 1st?

The deadline is firm and specified by the language of the ballot measure. You cannot submit it after June 30, 2024.

How long will these assessments last?

These are 20-year measures, with QTEA ending in the fiscal year 2027-2028, School Facilities Special Tax ending in the fiscal year 2029-2030, and School Parcel Tax ending in the fiscal year 2040-2041. 

Who voted for these assessments?

Both measures were approved by the San Francisco electorate with a nearly 70% approval rate.

The property is in a trust. Am I still eligible?

It is a case-by-case situation. Please speak to one of the exemption office staff for further information.

Our parcel is owned/occupied by a non-profit. Are we eligible?

The language of the voter-approved measure does not specifically exempt non-profits, but rather parcels that have no assessed value. Applicants must submit evidence that their parcel meets this condition to be exempt from these assessments.

Are LLCs, (Limited Liability Companies) eligible to apply for an exemption? 

LLCs, (Limited Liability Companies) are not eligible to apply for an exemption from the Quality Teacher & Education Act (2008) and the School Parcel Tax (2020).

LLCs (Limited Liability Companies) can apply for the School Facilities Special Tax (2010) only if a senior occupant resides on the property as their primary residence.

My home sits on multiple parcels. How can I receive an exemption for all of them?

According to the language of the voter-approved measure, individuals can claim only ONE parcel as their primary residence.

I occupy multiple residences which are located on different parcels. Can I receive an exemption for all of them?

No. According to the language of the voter-approved measure, individuals can only claim ONE parcel as their primary residence (for those who live on the property 50.1% of the time).

I didn’t know about this tax and I never received the exemption application from the school district to have this tax removed. Why can’t I get it now?

The language of the voter-approved measure precludes the district from granting an exemption if the eligible homeowner did not apply by that fiscal year’s deadline. There are no exceptions to this requirement. We are sympathetic to seniors who did not receive the exemption. It is incumbent upon the homeowner to be aware of and apply for the exemption. The district’s website includes a full explanation of how the funding is used and instructions on applying for the exemption (including a downloadable form). Furthermore, we staff an office year-round to answer questions and assist anyone who has questions about this tax. While we offer these services and notifications, it is each homeowner’s individual responsibility to notify the district of their eligibility.

I sent in the form by June 30th but was still charged the tax.

If you can provide evidence of your submission by June 30th, 2024 (e.g., certified mail receipt, fax confirmation, receipt from our office of hand-delivery, etc.), please provide a copy of that evidence to us. We will investigate a case-by-case situation to verify your submission of an application.

What happens if I don’t pay this tax bill or don’t pay the parcel tax portion of it?

Homeowners should know that refusing to pay all or a portion of their tax bill could result in substantial penalties. For more information, please see the city treasurer’s website.

I am not a senior; however, due to unavoidable circumstances, I live on a fixed income and must have this exemption. How can I be exempt?

Regrettably, the voter-approved measure does not offer provisions to exempt anyone other than a property owner whose parcel has no assessed value or a senior who is both an owner and a resident of the parcel.

Senior Exemption Office

135 Van Ness Avenue, Room 112

Phone: (415) 355-2203

Email: seniorexemptionoffice@sfusd.edu

*Please note: Emails and voicemails will be answered in the order received, but we often cannot respond immediately due to high volume.  Please allow 10 - 15 days for our office to respond. * 

Hours of Operation:

Monday - Friday 

8:30 AM - 4:30 PM

Closed for lunch from 12 PM to 1 PM