Taxable Commercial Spaces

<strong>A. SUMMARY</strong>
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 Parcel 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, Parcel Situs Address from the Filing, and Tax Year filed. The dataset also includes whether a parcel is vacant, and if so, the tax rate applied. A single parcel may have multiple addresses and/or filings depending on the number of units and access points. Parcels marked as vacant either reported as vacant in the tax filing or were determined to be vacant by the Tax Collector. All information displayed is subject to audit by the Tax Collector.

If you are a taxpayer and need to update the information displayed, you should re-file https://sftreasurer.org/CommercialVacancy 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


<strong>B. HOW THE DATASET IS CREATED</strong>
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 Parcel 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, Parcel Situs Address from Filing, Tax Year filed, whether the filer reported a vacancy, and if so, the tax rate applied. A single parcel may have multiple addresses and/or filings depending on the number of units and access points. The information displayed is reported by the taxpayers and subject to audit by the Tax Collector.

<strong>C. UPDATE PROCESS</strong>
Data will be refreshed daily until further notice.

<strong>D. HOW TO USE THIS DATASET</strong>
The Commercial Vacancy Tax dataset provides detailed information on commercial properties in San Francisco’s designated Neighborhood Commercial Districts and Neighborhood Commercial Transit Districts that are subject to the Commercial Vacancy Tax. This dataset includes key identifiers such as Block, Lot, Parcel Number, and Situs Address for each commercial parcel. It also lists information for each filing received from property owners, and tenants, including whether the filer reported a space as vacant and, if so, the applicable tax rate. Users can utilize this dataset to identify vacant commercial spaces and assess tax compliance.

<strong>E. RELATED DATASETS</strong>
<u><a href="https://data.sfgov.org/Economy-and-Community/Registered-Business-Locations-San-Francisco/g8m3-pdis/about_data" target="_blank">Registered business location – San Francisco</a></u>
<u><a href="https://sfplanninggis.org/pim/" target="_blank">San Francisco Property Information Map</a></u>
<u><a href="https://sfplanninggis.org/blockbooks/" target="_blank">Assessor Block Maps</a></u>
 

<strong>F. KNOWN USES</strong>
The Commercial Vacancy Tax dataset is primarily used by the San Francisco Office of the Treasurer & Tax Collector to monitor compliance with the city’s Commercial Vacancy Tax ordinance. It supports enforcement by identifying Commercial Space that may be subject to the tax and verifying reported vacancy status. Additionally, researchers, journalists, and community organizations access the data to study the impacts of vacant storefronts.

Tags: commercial-vacancy-tax
Organization: City of San Francisco