Office of Public Finance
Summary of Types of Debt
The City relies on the issuance of general obligation bonds to leverage property tax receipts for voter-approved capital expenditures for the construction and/or acquisition of improvements to real property broadly available to the residents and visitors of San Francisco. Such facilities include, but are not limited to, libraries, hospitals, parks, and cultural and educational facilities.
The City utilizes lease revenue bonds and certificates of participation to leverage general fund receipts such as fees and charges to finance capital projects and acquisitions, many of which provide a direct revenue benefit or cost savings to the City.
All references herein are for the Office of Public Finance and do not include the Mayor's Office of Housing, San Francisco Airport Commission, San Francisco Community College District, San Francisco Housing Authority, San Francisco Port Commission, San Francisco Public Utilities Commission, Successor Agency to the San Francisco Redevelopment Agency, San Francisco Municipal Transportation Agency, or the San Francisco Unified School District. For information on these departments, please go to Contact Issuers.