San Francisco County » 94105 » Spear St » 360 Spear St

360 Spear Street, San Francisco, CA 94105 - Property report

Also known as: 100 Harrison St

Property image for 360 Spear Street, San Francisco, CA 94105

Property type

Office - Low Class A (OAL)

Year built

1942

Lot sq. ft.

34,369

Sale price

$165,469,000

General Information

Address

Primary address

360 Spear St
San Francisco, CA 94105

Alternate address(es)

100 Harrison St
350 Spear St

Zip code

94105

Neighborhood

South Beach

County

San Francisco

Municipality

City of San Francisco

Parcel ID

3745-009

Sales

Sale date

12/31/2020

Sale price

$165,469,000

Arm's length

Tax

Tax year

2025-2026

Property tax

$2,118,321

Building

Property type

Office - Low Class A

Building sq. ft.

150,000

Stories

Year built

1942

Building material

Lot

Acreage

0.789

Lot sq. ft.

34,369

Depth

75 ft

Zoning & use

Zoning

Qualified opportunity zone

Area overview

Walk score

93 /100. Walker's Paradise

Transit score

100 /100. Rider's Paradise

Bike score

81 /100. Very Bikeable

School district

San Francisco Unified School District

Ownership

Ownership information for 360 Spear Street, San Francisco, CA

Property owner name

Registered owner

Source

Deed

Owner contact information

Phone number

Owner address

Documents

Sales history for 360 Spear Street, San Francisco, CA 94105

Sale date	Sale price	Buyer name	Seller name
12/31/2020	$165,469,000	XXX XXXXX XXXXXXXX XXXXX XXX	XX XX XXXXX XXXXX XX XXXXX XXX
09/24/2018	$92,325,000	XX XX XX XXX XXXXX XX XXXXX XXX	XXXXXXX XXXXX XXXXXX XXX
12/29/2011	$82,000,000	XXXXXXX XXXXX XXXXXX XXX	XXX XXXXX XXX

*Most recent sales on record for this property.

More about San Francisco County property records.

Title documents

Date	Type	Party 1	Party 2
08/27/2025	Ucc - 3 Continuation	XXX XXXXX XXXXXXXX XXXXX XXX	XXXXXXX XX XXX XXXXXXX XXXXXXXX XXXXXXXXX XXXX
04/04/2022	NTC Special Restrictions	XXXXXXXXXX XXXXXXXX	XXXX
03/16/2022	NTC Special Restrictions	XXX XXXXX XXXXXXXX XXXXX XXX	XXXX XXXX
08/03/2021	Release of Lien	XX XXXXXXXXXX XX XXXXXX XXXXXX	XXX XXXXX XXXXXXXX XXXXX XXX
07/20/2021	Decltn Use Limitation	XXX XXXXX XXXXXXXX XXXXX XXX
05/21/2021	NTC Lien	XXX XXXXX XXXXXXXX XXXXX XXX	XX XXXXXXXXXX XX XXXXXX XXXXXX
05/03/2021	Asgn Asgn Rents/Leases	XXXXXX XXXXXXXX XXXXXXX XXXX	XXXXXXXXXX XXXXX XX
05/03/2021	Asgn Asgn Rents/Leases	XXX XXXXX XXXXXXXX XXXXX XXX	XXXXXXXXX XXXX-XXX XXXXXXXX XXXXX
05/03/2021	Asgn Security Agrmnt	XXX XXXXX XXXXXXXX XXXXX XXX	XXXXXXXXX XXXX-XXX XXXXXXXX XXXXX
05/03/2021	Assgn Deed of Trust	XXX XXXXX XXXXXXXX XXXXX XXX	XXXXXXXXX XXXX-XXX XXXXXXXX XXXXX

*Most recent recorded documents on file for this property.

R: Recorded date
D: Document date

Tax

Property taxes for 360 Spear Street, San Francisco, CA

Property tax data includes tax amount, market value and assessed value, exemptions, abatements and assessment history.

Current property tax

Tax year

2025-2026

Property tax

$2,118,321

Recent tax assessments

Market value

$179,108,881

Land value

$70,358,090

Building value

$108,750,791

More about San Francisco County property taxes

Assessment history

See the assessment and property tax history, including the evolution of the total tax rate and corresponding property tax amount.

Tax year	Assessed value	Tax rate	Property tax	Y-o-Y change
2025-2026	$179,108,881	1.1827	$2,118,321	+2.98%
2024-2025	$175,596,943	1.1714	$2,056,943	+1.45%
2023-2024	$172,153,866	1.1777	$2,027,456	+1.83%
2022-2023	$168,778,300	1.1797	$1,991,078	+1.76%
2021-2022	$165,468,922	1.18248	$1,956,637	+73.38%
2020-2021	$94,171,092	1.1984	$1,128,546	+3.58%
2019-2020	$92,324,600	1.1801	$1,089,523	+37.82%
2018-2019	$67,974,182	1.163	$790,540	-24.98%
2017-2018	$89,883,455	1.1723	$1,053,704	-0.28%
2016-2017	$89,347,732	1.1826	$1,056,626	+1.27%

Permits

Permit information for 360 Spear Street, San Francisco, CA

Issued date	Permit number	Permit type	Sub type	Valuation	Finaled date	Status
01/05/2026
10/21/2025
09/19/2024
03/26/2024
11/21/2023

*Most recent permits on record for this property.

Listings

Neighborhood

San Francisco residential market stats

Access a detailed real estate market overview of San Francisco so you can assess current trends, home values, types of properties sold and transaction volume. View the median home sale price in San Francisco and compare it to other neighborhoods in San Francisco.

Median sale price

$1,500,000

15.4% Y-o-Y

Median price/sq. ft.

$1,155

11.2% Y-o-Y

San Francisco county median sale price

$1,500,000

15.4% Y-o-Y

Check out recently sold homes in San Francisco and see how their prices compare.

Demographics by ZIP code

Total population

13,861

Median age

35.1

Average household income

$326,503

Family households

34.4%

People per household (average)

1.65

Occupied housing units

8,300

Owner-occupied units

34.8%

Median year structure built

2009

Median value mortgaged units

$1,459,900

Median value unmortgaged units

$932,600

Risk

Create a free account to unlock expanded risk information, such as crime incidents in the area, tsunami and landslides risks, or its location relative to FEMA flood zones and the Coastal Barriers Resources System Area (COBRA).

FEMA flood zones

FEMA flood zones

Landslides and liquefaction map

Fire hazard zones

Faults and tsunami inundation zones map

Crime incidents map

Transportation

Daily traffic map

View daily traffic map

Access the detailed traffic volume map for 360 Spear Street, San Francisco, CA 94105 to see estimated average daily traffic on streets surrounding the property as well as the types of properties in its vicinity.

Nearby ZIP codes for 360 Spear Street, San Francisco, CA

Frequently asked questions

What is the year built for 360 Spear Street, San Francisco, CA 94105?

The development at 360 Spear Street, San Francisco, CA 94105 was built in 1942.

What is the market value of 360 Spear Street, San Francisco, CA 94105?

The current market value of 360 Spear Street, San Francisco, CA 94105 is $179,108,881.

What is the total square footage of 360 Spear Street, San Francisco, CA 94105?

360 Spear Street, San Francisco, CA 94105 has a total of 150,000 square feet.

What is the price per square foot for this property?

$1,103 per square foot is the price for 360 Spear Street, San Francisco, CA 94105.

Disclaimer

All data comes from government sources. No attempt has been made to validate it. No attempt has been made to validate the accuracy of the programming of this website.

Do not rely on this report to support investment decisions. The only authoritative source for the information in this report is the government agencies from which the data was acquired.