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Rental Unit Business Tax Exemptions

Your property, or a portion thereof, may be eligible for exemption from the Rental Unit Business Tax. For eligibility, please refer to the Exemption Form.

Owner Occupied Exemption - IMPORTANT

If the property is Owner Occupied and your mailing address is the same as your billing address, please fill out the back of your payment stub and an exemption will be granted.

The Office of the City Treasurer 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 of San Diego 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 Office of the City Treasurer's Business Tax Division from sending a bill for the Rental Unit Business Tax in the future.

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