簡介

三藩市估值官辦公室致力為本市居民提估優質的服務。估值辦公室的宗旨是對市內的物業進行準確的樓價審核評估(簡稱:估值)，以協助市府公平地計算稅收。您所繳交的物業稅收用來資助多項重要的公共服務如警察、消防、學校、健康及社會服務、公園及圖書館等。

職責

估值官辦公室的工作範圍包括:

• 確認三藩市市及縣內可徵稅的物
• 登記業權資料
• 對所有可徵稅的物業進行估值
• 提供各項合法的稅務豁免及處理有關申請
• 業權更改時對有關物業進行重新估值
• 對新建、加建及其他工程進行估值
• 記錄與地產物業有關資料
• 編制紀錄文件及提供和簽發相關文件的複印本，包括公眾的婚姻紀錄
• 估值辦公室並不負責發放稅單、收稅及處理退稅。此職責由三藩市財政及稅收部(Treasurer& Tax Collector)

他們如何為您的物業進行估值?

物業估值受加州憲法及加州稅務法嚴厲規範，並受加州平稅局監管。以下是兩項對估值具有重大影響的提案:

13號提案(1978年) : 設定物業的基年價值，相關估值增長率每年不得超過2%或加州消費者物價指數的通脹率，兩者以較低者為準。

8號提案(1978年) : 在物業的市場價值跌低於該年的基年價值時，提供為期一年的暫時性估值下調，市值以每年的留置日，即一月一日為準。

例子: 我們假設一個物業在首年以市價45萬元購入。在第三年，由於該物業的市場價值跌低於13號提案所定的價值(及該年的基年價值)，因此得到第8號提案的暫時性估值下調，被估值為35萬元。在第四和第五年，該物業繼續享有8號提案下調，但值得注意的是第五年的估值較第四年上升了12.5%或5萬元，看似是違反了13號提案所允許的2%，其實不然，因為就算連同市場升幅，該物業的估值(45萬元)仍低於13號提案對第五年所定的基年價值。

優惠及豁免

本辦公室提供多種稅務優惠及樓價重估豁免，以減輕市民對物業稅負擔。每項優惠或豁免均有特別的限制及條款。以下列出數項常見的優惠和豁免。知詳情及申起表格，請到估值辦公室網站www.sfassessor.org

• 常見的物業稅優惠
• 業主自住豁免額
• 退伍軍人及殘障退伍軍人豁免
• 宗教儀式活動場所豁免
• 宗教豁免
• 非牟利組織豁免:提供與非牟利組織，僅限於機構及營運宗教、醫院、科學研究或慈善用途的物業

常見的樓價重估豁免

• 父母與子女之間業權轉換
• 祖父母與孫子女之間業權轉換
• 長者和殘障人士的轉換房屋
• 物業如遭火災、水災或地震等災害而蒙受超過一萬元的損毀的話，可申請稅務減免

不同意你的房屋估值?

你可在該年的7月初至9月中旬向評稅上訴委員會申請上訴，確實日期以該年的年度估值通知書上的日期為準。

評稅上訴委員會辦公室

位於三藩市市政廳405號房，地址為: 1Dr. Carlton B. Goodlett Place, city Hall, Room 405, San Francisco, CA 94102-4698，網址: www.sfgov.org/aab

更多問題?

請聯絡三藩市估值官辦公室位於三藩市市政廳190室。地址: 1Dr. Carlton B. Goodlett Place, city Hall, Room 190, San Francisco, CA 94102-4698，電話: (415) 554-5596

如何更改郵寄地址?

如要更改你的郵寄地址，請填妥更改郵寄地址申請表，然後遞交至三藩市估值官辦公室。估值官辦公室位於三藩市市政廳190室，地址為: 1Dr. Carlton B. Goodlett Place, city Hall, Room 190, San Francisco, CA 94102。市民可在估值官辦公室的網頁www.sfassessor.org下載及網上遞交有關表格。

有趣資訊

• 三藩市市及縣政府管轄的49平方英哩內有多達20萬零4,000個可估值物業。
• 物業稅佔三藩市市政府一般營運預算中的最大部分。
• 你知否部分個人非土地財產如船隻、飛機或某些受管制的物業需要每年重估價值。
• 本辦公室於去年記錄了超過24萬份官方紀錄。

實用詞彙

基年價值(Base Year Value) :物業估值的指標。在三藩市，於1978年前購買的物業以1975年1月1日的市場價值為基年價值。而在1978年之後購買的物業則以業權轉換或新工程完成時的市場價值為該物業的基年價值。

增加的基年價值或按指標增長的基年價值(Factored Base Value or Indexed Base Value) :基年價值再加上加州消費者物價指數或2%，以較低者為準。

淨估值(Assessment Value) : 市府給物業定下的可徵稅價值，用以計算物業稅。

土地財產(Real Property) :房地產或物業，包括土地和與土地聯繫的所有項目。

個人財產(Personal Property) :房地產以外的個人財產，即船隻及商業財產如電腦、傢俬、機械及設備等。

擔保財產 : 留置權是針對房地產，作為繳交物業稅的抵押。

非擔保財產 : 指財產物業稅的留置權並非針對其所位處的房地產，而是隸屬於個人財產或位於出租土地上的新增設備或加建。

從價稅率(Ad Valorem Tax Rate) :按物業估價而設的稅收。加州法定收取物業估價的1%作為”從價稅”。

補充稅單(Supplemental Assessment Bill) :補充稅單是要徵收前物業估值與新估值之間的差額所產生的稅差。補充估值是基於財政年度在6月30日完結之前所餘下的月份數目而按比例計算。

逃漏估價(Escape Assessment) : 在「正常」估值期間以外所做的估值調整，通常對估值被低估或完全沒有被估值的物業作出修正。

留置日(Lien Date) : 每年的一月一日。任何財政年度的稅項在此時將變為對房產的留置權，即作為繳交物業稅的抵押。

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San Francisco Homeowners: Get to know your Assessor-Recorder

Who is the Assessor-Recorder?

Carmen Chu is the Assessor-Recorder of the City and County of San Francisco. However the entire department has 150 employees and they are spread out over three office locations in the city. 

What do they do?

The job and role of the Assessor-Recorders is to—you guessed it—assess and record! But what does that mean? Essentially, the department works on matters of real estate, Well here’s a simple explanation:

Assessing: 

• Valuing property in a fair and equitable manner.
• Locating all taxable property in the County and identifying ownership.
• Determining if real estate parcels are required to be reassessed upon a change of ownership or new construction.

Recording:

• Serving as official record keeper of public records, including real property documents and marriage licenses.
• Maintaining an index and issues copies of all recorded documents to members of the public.

How do they operate?

The Assessor-Recorder department operates under Prop 13 (est. 1978) and Prop 8 (est. 1978). 

Prop 13: Sets a base year assessment that cannot be increased by more than 2% or the inflation rate of the California Consumer Price Index, whichever is less. 

Prop 8: Provides a one-year reduction in assessed value when property suffers a decline in value. A decline in value occurs when the current market value of the property is less than the current factored base year value as January 1st of each year. 

Exemptions and Exclusions: 

There are a variety of exemptions and exclusions that may lower your property taxes Each of the exclusions, exemptions, or provisions have specific qualifications, a few of which are listed below. For more information and claim forms, please visit www.sfassessor.org.

Common Property Tax Exemptions:

• Homeowner Exemption
• Veteran and Disabled Veteran Exemptions
• Church Exemption
• Religious Exemption
• Welfare Exemption is available to non-profit organizations that are organized and operated exclusively for religious, hospital, scientific or charitable purposes.

Common Property Tax Exclusion from Reassessment: 

• Parent-Child or Child-Parent Transfer Exclusion
• Grandparent-Grandchild Transfer Exclusion (only one way)
• Replacement residence exclusion for senior citizens and disabled persons
• Tax relief is available for property damaged or destroyed by a major calamity, such as fire, flood, or earthquake exceeding $10,000 in value.

Disagree with your Assessed Value?

You may file a formal assessment appeal application with the Clerk of the Assessment Appeals Board (AAB) between July 2, 2013 and September 16, 2013. The address is below:

Clerk of the Assessment Appeals Board

1 Dr. Carlton B. Goodlett Place, City Hall Room 405
San Francisco, CA 94102-4698
Website: www.sfgov.org/aab

How Do I Change My Mailing Address?

To request a change of mailing address, submit a completed “Change of Mailing Address” form to the Assessor-Recorder’s main office. Forms are also available online at www.sfassessor.org. 

How do I contact my Assessor-Recorder?

Assessor-Recorder Main Office
1 Dr. Carlton B. Goodlett Place, City Hall, Room 190

San Francisco, CA 9498

3-1-1 (within San Francisco’s 415 area code) or calling 415-701-2311 (outside San Francisco)

Email: assessor@sfgov.org

Website: www.sfassessor.org

Interesting Facts:

• There are more than 204,000 assessable parcels in the 49 square miles of the City and County of San Francisco.
• Property-related taxes comprise the single largest revenue source for the city’s general operating budget.
• Did you know personal property, boats, airplanes and certain restricted properties are subject to annual reappraisal of value?
• The Assessor-Recorder recorded over 240,000 official records last year!