# Board of Supervisors Minutes: October 21, 2025 - Meeting date: 2025-10-21 - Document type: minutes - Source format: PDF - Extracted pages: 32 - [Canonical HTML transcript](https://sfbos.info/documents/1116/2025-10-21-minutes) - [Authoritative City source](https://sfgov.legistar.com/View.ashx?M=M&ID=1347264&GUID=415A3462-A058-4F4E-B131-C4662E04B4A7) > This text was extracted for search and accessibility. The linked City source is the authoritative public record. ## Structured legislative records ### File 250657: Building and Planning Codes - Development Impact Fees for Residential Development Projects - Pages: 10-11 - Sponsors: Mahmood; Dorsey, Mandelman and Sherrill - Vote 1: final-passage, likely final - Action: 250657 [Building and Planning Codes - Development Impact Fees for Residential Development Projects] Sponsors: Mahmood; Dorsey, Mandelman and Sherrill Ordinance amending the Building and Planning Codes to comply with California Government Code, Section 66007, by postponing the collection of development impact fees for designated residential development projects to the date of first certificate of occupancy or first temporary certificate of occupancy, whichever occurs first; affirming the Planning Department’s determination under the California Environmental Quality Act; making findings of consistency with the General Plan, and the eight priority policies of Planning Code, Section 101.1; and making findings of public necessity, convenience, and welfare pursuant to Planning Code, Section 302. (Supervisor Fielder voted No on First Reading.) Supervisors Mandelman and Sherrill requested to be added as co-sponsors. Ordinance No. 196-25 FINALLY PASSED by the following vote: - Ayes: Chan, Chen, Dorsey, Mahmood, Mandelman, Melgar, Sauter, Sherrill, Walton - Noes: Fielder ### File 250890: Business and Tax Regulations Code - Transfer Tax Exemption for Affordable Housing - Pages: 11 - Sponsors: Mayor; Mahmood, Dorsey, Chan and Mandelman - Vote 1: first-reading - Action: 250890 [Business and Tax Regulations Code - Transfer Tax Exemption for Affordable Housing] Sponsors: Mayor; Mahmood, Dorsey, Chan and Mandelman Ordinance amending the Business and Tax Regulations Code to temporarily exempt transfers of certain rent-restricted affordable housing from the real property transfer tax, retroactive to transfers on or after April 12, 2024; and affirming the Planning Department’s determination under the California Environmental Quality Act. (Fiscal Impact) (Supervisors Fielder and Walton voted No on First Reading.) Supervisor Mandelman requested to be added as a co-sponsor. PASSED ON FIRST READING by the following vote: - Ayes: Chan, Chen, Dorsey, Mahmood, Mandelman, Melgar, Sauter, Sherrill - Noes: Fielder, Walton ### File 250891: Business and Tax Regulations Code - Tax Exclusion for Low-Income Housing Partnerships; Commercial Vacancy Tax Exemption - Pages: 11-12 - Sponsors: Mayor; Dorsey and Chan - Vote 1: first-reading - Action: w-Income Housing Partnerships; Commercial Vacancy Tax Exemption] Sponsors: Mayor; Dorsey and Chan Ordinance amending the Business and Tax Regulations Code to exclude from gross receipts tax the gross receipts of low-income housing partnerships received from the lease of residential real estate beginning with the 2026 tax year; suspend the business registration certificate and fee requirements for those partnerships beginning with the registration year commencing April 1, 2026; exempt the City from the commercial vacancy tax retroactive to January 1, 2025; and exempt persons holding property to be used for City-sponsored affordable housing projects from the commercial vacancy tax retroactive to January 1, 2022, and refund commercial vacancy taxes paid by exempt persons. (In accordance with Section 2811 of Article 28 of the Business and Tax Regulations Code and Section 2909 of Article 29 of the Business and Tax Regulations Code, passage of this ordinance by the Board of Supervisors requires an affirmative vote of two-thirds (8 votes) of the Board of Supervisors.) (Fiscal Impact) (Supervisors Fielder and Walton voted No on First Reading.) PASSED ON FIRST READING by the following vote: - Ayes: Chan, Chen, Dorsey, Mahmood, Mandelman, Melgar, Sauter, Sherrill - Noes: Fielder, Walton ## Extracted text ### [Page 11](https://sfbos.info/documents/1116/2025-10-21-minutes#page-11) Board of Supervisors Meeting Minutes 10/21/2025 NEW BUSINESS Recommendations of the Budget and Finance Committee President Mandelman requested File Nos. 250890 and 250891 be called together. 250890 [Business and Tax Regulations Code - Transfer Tax Exemption for Affordable Housing] Sponsors: Mayor; Mahmood, Dorsey, Chan and Mandelman Ordinance amending the Business and Tax Regulations Code to temporarily exempt transfers of certain rent-restricted affordable housing from the real property transfer tax, retroactive to transfers on or after April 12, 2024; and affirming the Planning Department’s determination under the California Environmental Quality Act. (Fiscal Impact) (Supervisors Fielder and Walton voted No on First Reading.) Supervisor Mandelman requested to be added as a co-sponsor. PASSED ON FIRST READING by the following vote: Ayes: 8 - Chan, Chen, Dorsey, Mahmood, Mandelman, Melgar, Sauter, Sherrill Noes: 2 - Fielder, Walton 250891 [Business and Tax Regulations Code - Tax Exclusion for Low-Income Housing Partnerships; Commercial Vacancy Tax Exemption] Sponsors: Mayor; Dorsey and Chan Ordinance amending the Business and Tax Regulations Code to exclude from gross receipts tax the gross receipts of low-income housing partnerships received from the lease of residential real estate beginning with the 2026 tax year; suspend the business registration certificate and fee requirements for those partnerships beginning with the registration year commencing April 1, 2026; exempt the City from the commercial vacancy tax retroactive to January 1, 2025; and exempt persons holding property to be used for City-sponsored affordable housing projects from the commercial vacancy tax retroactive to January 1, 2022, and refund commercial vacancy taxes paid by exempt persons. (In accordance with Section 2811 of Article 28 of the Business and Tax Regulations Code and Section 2909 of Article 29 of the Business and Tax Regulations Code, passage of this ordinance by the Board of Supervisors requires an affirmative vote of two-thirds (8 votes) of the Board of Supervisors.) (Fiscal Impact) (Supervisors Fielder and Walton voted No on First Reading.) PASSED ON FIRST READING by the following vote: Ayes: 8 - Chan, Chen, Dorsey, Mahmood, Mandelman, Melgar, Sauter, Sherrill Noes: 2 - Fielder, Walton City and County of San Francisco Page 864 Printed at 5:14 pm on 12/15/25