San Francisco, California

Tax credit apartments in San Francisco 94114

4 properties in ZIP code 94114 with 340 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 Listings come from HUD's database and may be out of date.

2175 Market Street Apartments

2175 Market Street, San Francisco, CA 94114

12 1BR, 7 2BR

Apartments
19
Income-restricted
18
Placed in service
2014

25 Sanchez

25 Sanchez Street, San Francisco, CA 94114

HUD lists it as senior housing · 75 studio, 15 1BR

Apartments
90
Income-restricted
87
Placed in service
2017

Alemany

938 Ellsworth Street, San Francisco, CA 94114

7 1BR, 96 2BR, 45 3BR, 2 4BR

Apartments
150
Income-restricted
143
Placed in service
2019

One Church Street Apartments

1 Church Street, San Francisco, CA 94114

30 1BR, 35 2BR, 28 3BR

Apartments
93
Income-restricted
92
Placed in service
2020

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.