San Francisco, California

Tax credit apartments in San Francisco 94109

18 properties in ZIP code 94109 with 1,638 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 Listings come from HUD's database and may be out of date.

1760 Bush

1760 Bush Street, San Francisco, CA 94109

HUD lists it as senior housing · 83 studio, 24 1BR, 1 2BR

Apartments
108
Income-restricted
104
Placed in service
2018

1880 Pine

1880 Pine Street, San Francisco, CA 94109

20 1BR, 81 2BR, 19 3BR

Apartments
113
Income-restricted
119
Placed in service
2017

2300 Van Ness Ave Apts

2300 Van Ness Ave, San Francisco, CA 94109

Apartments
22
Income-restricted
22
Placed in service
1997

939 And 951 Eddy Street

939-951 Eddy Street, San Francisco, CA 94109

HUD lists it as senior housing · 36 studio, 1 1BR, 22 2BR, 3 3BR

Apartments
62
Income-restricted
59
Placed in service
2016

Arnett Watson Apts

650 Eddy St, San Francisco, CA 94109

36 studio, 33 1BR, 14 2BR

Apartments
83
Income-restricted
83
Placed in service
2009

Coventry Park

1550 Sutter St, San Francisco, CA 94109

Apartments
169
Income-restricted
34
Placed in service
1998

Eastern Park Apartments

711 Eddy Street, San Francisco, CA 94109

HUD lists it as senior housing · 202 1BR

Apartments
202
Income-restricted
201
Placed in service
2022

Ellis Street Apts

864 Ellis St, San Francisco, CA 94109

25 studio

Apartments
25
Income-restricted
24
Placed in service
2001

Ellis Street Family Apts

555 Ellis St, San Francisco, CA 94109

9 studio, 10 1BR, 19 2BR

Apartments
38
Income-restricted
37
Placed in service
1995

Hotel Essex

684 Ellis St, San Francisco, CA 94109

84 studio

Apartments
84
Income-restricted
84
Placed in service
2008

Larkin Pine Senior Housing

1303 Larkin St, San Francisco, CA 94109

Apartments
63
Income-restricted
62
Placed in service
1994

Leland Polk Senior Community

1315 Polk St, San Francisco, CA 94109

HUD lists it as senior housing · 28 studio, 44 1BR

Apartments
72
Income-restricted
71
Placed in service
2005

Martin Luther Tower

1001 Franklin St, San Francisco, CA 94109

HUD lists it as senior housing · 38 studio, 59 1BR

Apartments
121
Income-restricted
96
Placed in service
2006

Nihonmachi Terrace

1615 Sutter St, San Francisco, CA 94109

51 studio, 142 1BR, 30 2BR, 18 3BR, 4 4BR

Apartments
245
Income-restricted
243
Placed in service
2009

Notre Dame Apts

1590 Broadway, San Francisco, CA 94109

HUD lists it as senior housing · 146 studio, 58 1BR

Apartments
204
Income-restricted
201
Placed in service
2002

Polk & Geary Senior Housing

990 Polk St, San Francisco, CA 94109

HUD lists it as senior housing · 81 studio, 29 1BR

Apartments
110
Income-restricted
109
Placed in service
2008

Post Street Apts

1030 Post St, San Francisco, CA 94109

10 studio, 49 1BR

Apartments
64
Income-restricted
58
Placed in service
2006

Yosemite Apartments

480 Eddy Street, San Francisco, CA 94109

31 studio, 1 1BR

Apartments
32
Income-restricted
31
Placed in service
2024

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.