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Supervisors’ committee backs transfer-tax exemption to help deed-restricted affordable rentals

San Francisco Budget and Finance Committee · October 20, 2021
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Summary

The Budget & Finance Committee voted to forward an ordinance that would exempt deed-restricted rental properties from higher Prop I transfer-tax rates when values meet statutory thresholds, aiming to ease small-sites and preservation acquisitions while carving out an estimated <2% of Prop I revenue.

Supervisor Rafael Mandelman (presented as Supervisor Preston in the transcript), before the Budget & Finance Committee on Oct. 20, introduced an ordinance to exempt transfers of deed-restricted residential rental properties from higher transfer-tax rates approved by recent ballot measures. The exemption would apply to transfers on or after Jan. 1, 2021, where the sales consideration meets or exceeds $5,000,000 and the property meets a set of affordability criteria.

The ordinance defines eligible projects as those restricted to households earning up to 120% of area median income, with the average maximum unit income at or below 80% of AMI at initial occupancy, rents limited to no more than 30% of household income, affordability restrictions recorded for at least 55 years, monitoring by a government agency, and…

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