San Francisco, California

Tax credit apartments in San Francisco 94121

4 properties in ZIP code 94121 with 274 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 Listings come from HUD's database and may be out of date.

491 31st Ave

491 31st Ave., San Francisco, CA 94121

66 studio, 8 1BR, 1 2BR

Apartments
75
Income-restricted
74
Placed in service
2017

Alice Griffith Phase 2

2700 Arelious Walker Drive, San Francisco, CA 94121

23 1BR, 47 2BR, 9 3BR, 12 4BR

Apartments
91
Income-restricted
87
Placed in service
2017

Alice Griffith Phase 4

2800 Arelious Walker Drive, San Francisco, CA 94121

12 1BR, 6 2BR, 13 4BR

Apartments
31
Income-restricted
29
Placed in service
2019

Ocean Beach Apts

720 La Playa St, San Francisco, CA 94121

27 1BR, 55 2BR, 3 3BR

Apartments
85
Income-restricted
84
Placed in service
2002

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.