A. SUMMARY
This dataset delineates parcels with “Taxable Commercial Space” - meaning parcels where one or more property owner(s) and/or commercial tenant(s) are required to file or pay the Commercial Vacancy Tax. The dataset includes the Block, Lot, Parcel Number and Situs Address for each commercial parcel within the named Districts. Information about each filing received for the parcel is included, such as Filer Type (Owner / Tenant), Filer Name, Situs Address from Filing, whether the filer reported a vacancy, and if so, the tax rate applied. The information displayed is reported by the taxpayers and subject to audit by the Tax Collector.

Filings that are reflected as Pending are under review by the Tax Collector. Reasons for review include: the filer reported that the parcel is not Taxable Commercial Space (ie the parcel does not have a structure, is not within the boundaries, does not otherwise meet the definition of Taxable Commercial Space), or the Parcel Number and Situs Addresses are not aligned.

If you are a taxpayer and need to update the information displayed, you should re-file https://sftreasurer.org/business/taxes-fees/commercial-vacancy-tax-cvt or contact the Tax Collector for assistance.

If you wish to share information about a vacant property subject to the Commercial Vacancy Tax with the Tax Collector to assist with enforcement, visit https://sftreasurer.org/report-vacant-commercial-property

B. HOW THE DATASET IS CREATED
This dataset delineates parcels with “Taxable Commercial Space” - meaning parcels where one or more property owner(s) and/or commercial tenant(s) are required to file or pay the Commercial Vacancy Tax. The dataset includes the Block, Lot, Parcel Number and Situs Address for each commercial parcel within the named Districts. Information about each filing received for the parcel is included, such as Filer Type (Owner / Tenant), Filer Name, Situs Address from Filing, whether the filer reported a vacancy, and if so, the tax rate applied. The information displayed is reported by the taxpayers and subject to audit by the Tax Collector.

C. UPDATE PROCESS
Data will be refreshed daily until further notice.

D. HOW TO USE THIS DATASET
Filings that are reflected as Pending are under review by the Tax Collector. Reasons for review include: the filer reported that the parcel is not Taxable Commercial Space (ie the parcel does not have a structure, is not within the boundaries, does not otherwise meet the definition of Taxable Commercial Space), or the Parcel Number and Situs Addresses are not aligned.

E. RELATED DATASETS

• Registered business locations – San Francisco


• San Francisco Property Information Map


• Assessor Block Maps