San Francisco, California

Tax credit apartments in San Francisco 94107

11 properties in ZIP code 94107 with 1,185 income-restricted apartments, from HUD's LIHTC database. All of San Francisco.

Equal housing opportunity. Tax credit properties must follow the Fair Housing Act, which bars discrimination because of race, color, religion, sex, disability, familial status or national origin, and they may not refuse an applicant because the applicant holds a Housing Choice (Section 8) voucher (IRC 42(h)(6)(B)(iv)). Properties HUD lists as senior housing may limit who lives there by age only as the Fair Housing Act's housing-for-older-persons exemption allows. To report housing discrimination, call HUD at 1-800-669-9777.

LIHTC Atlas does not own, manage or rent these apartments and does not take applications. Contact each property's management for availability, rents and income rules. Listings come from HUD's database and may be out of date.

1601 Mariposa Street Apartments

1601 Mariposa Street, San Francisco, CA 94107

15 studio, 19 1BR, 23 2BR, 4 3BR

Apartments
61
Income-restricted
60
Placed in service
2020

Arc Light Company

21 Clarence Pl, San Francisco, CA 94107

Apartments
18
Income-restricted
18
Placed in service
2012

Connecticut Street Court

1206 Connecticut St, San Francisco, CA 94107

Apartments
10
Income-restricted
10
Placed in service
1992

Embarcadero Triangle

600 Embarcadero St, San Francisco, CA 94107

Apartments
177
Income-restricted
167
Placed in service
1990

Potrero Block X

1101 Connecticut St., San Francisco, CA 94107

2 studio, 10 1BR, 51 2BR, 9 3BR

Apartments
72
Income-restricted
71
Placed in service
2019

Potrero Launch

2235 Third St, San Francisco, CA 94107

7 studio, 16 1BR, 16 2BR

Apartments
39
Income-restricted
39
Placed in service
2012

Rich Sorro Commons

150 Berry St, San Francisco, CA 94107

16 1BR, 39 2BR, 34 3BR, 11 4BR

Apartments
100
Income-restricted
99
Placed in service
2002

South Park Scattered Sites

22, 102, 104-106 South Park Street, San Francisco, CA 94107

108 studio

Apartments
108
Income-restricted
103
Placed in service
2022

Steamboat Point Apts

800 The Embarcadero, San Francisco, CA 94107

Apartments
108
Income-restricted
108
Placed in service
1992

The Salvation Army Sf Silvercrest Residence

133 Shipley St, San Francisco, CA 94107

HUD lists it as senior housing · 196 studio, 61 1BR

Apartments
257
Income-restricted
254
Placed in service
2005

Yerba Buena Commons

88 Perry St, San Francisco, CA 94107

257 studio

Apartments
257
Income-restricted
256
Placed in service
1997

Source: HUD's national LIHTC database (LIHTCPUB, revised May 28, 2026; projects placed in service through 2024).

How tax credit apartments work

Each income-restricted unit has a maximum rent set from the area's income limits: gross rent, including a utility allowance for tenant-paid utilities, can't go above 30% of the income limit for the unit's size. The rent doesn't change with your own income, so a household near the bottom of the range pays the same rent as one near the top. That's different from public housing or a voucher, where you pay a share of what you earn.

To qualify, your household's income has to be at or under the limit the unit is set at, usually 50% or 60% of the area median, and up to 80% in some buildings. Management checks income, and assets, when you apply. A household made up entirely of full-time students generally can't qualify, with exceptions in IRC 42(i)(3)(D) such as single parents and married students filing jointly. More on qualifying.

You can apply with a Housing Choice voucher, and the property can't turn you down because you have one.