General Information

The tax is imposed annually upon anyone who owns, operates, or manages the rental of any residential real estate. Residential real estate includes single family residences, multiple family residences, mobile homes, mobile home parks, trailers, trailer parks, apartments, bungalows, hotels and motels. Property advertised or otherwise held out for lease or rent during the calendar year is subject to the rental tax.

Mailing Address

It is the owner’s responsibility to keep their mailing address current. If the Rental Unit Business Tax bill is not received by February 1st of a given year, individuals should contact the Treasurer’s Office at (619) 615-1500 or at rtax@sandiego.gov. If there have been any changes to the property, such as ownership or mailing address, these changes must be reported in the same year to update our records.

Owner Occupied Exemption - IMPORTANT

The City Treasurer’s Office obtains their billing records from the County of San Diego. If you are Owner Occupied and you were billed for the Rental Unit Business Tax, this means you Do Not have an Owner Occupied Exemption on file with the County of San Diego. Contact the County Assessors Office at (619) 531-5772 or visit the County website to request this exemption. Having an Owner Occupied Exemption on file with the County of San Diego will reduce your property taxes and prevent the City Treasurer’s Business Tax Division from sending a bill for the Rental Unit Business Tax in the future.