Commercial Real Estate in Broadmoor: County Zoning, the 2026 Mixed-Use Rezoning and the Police District

By Matthew Martinez, Founder, CEO & Managing Broker, Diamond Real Estate Group. California DRE #01869679.

Broadmoor is a small unincorporated neighborhood surrounded by Daly City, and its parcels carry Daly City mailing addresses even though the City of Daly City does not zone them. Its commercial property is limited, and the biggest recent change is a set of parcels the County rezoned in 2026 for high-density housing and mixed use. Two things set Broadmoor apart from every neighboring city: San Mateo County is the land use authority, and police service comes from a small special district whose finances have been under state review. Confirm jurisdiction and zoning for each parcel with San Mateo County Planning and Building before relying on this page.

Who controls the parcel

Because Broadmoor is unincorporated, the County’s Title 8 Zoning and Development Code governs land use, building permits come from County Planning and Building, and the Board of Supervisors, not a city council, adopts zoning changes. The County describes Broadmoor as unincorporated Daly City in its 2026 rezoning filing. A parcel across the street may be inside Daly City and follow that city’s code; see our Daly City commercial guide.

Police protection comes from the Broadmoor Police Protection District, not the Sheriff or Daly City police. San Mateo LAFCo has reviewed the district twice in recent years:

• Special study. LAFCo approved a special study of the district’s operations, finances and governance on March 15, 2023, and asked for updates through March 2024.
• Financial steps. The district cut personnel and administrative costs. Its commission considered Chapter 9 bankruptcy, then repealed the authorizing resolution on January 9, 2024. It also considered a ballot measure to raise its supplemental parcel tax above the 5% annual increase allowed, with no action taken.
• Service review. Citing concern about the district’s ability to keep providing police service, LAFCo began a municipal service review on January 17, 2024 and adopted it on May 15, 2024.

For a commercial owner, that history matters for two reasons: the parcel tax is a property-level cost, and any future change in how police service is provided or funded could change it.

Broadmoor zoning for commercial and mixed use

Broadmoor uses the County’s standard districts plus the three created in 2026. Confirm which applies to a parcel on the County’s map, because the 2026 ordinance assigned the new districts parcel by parcel.

Combining districts listed in Chapter 8.08, such as Design Review, can add requirements on top of the base district.

The 2026 rezoning

The County’s Housing Element Rezoning Program, Program HE 11.2, rezoned parcels in Broadmoor, unincorporated Colma and the Harbor Industrial Area near Belmont.

• Adoption. The Planning Commission considered the ordinance April 8, 2026, the Board adopted it April 21, 2026, and it took effect 30 days later. It completed the bayside, non-coastal portion of the program.
• Density. The County’s CEQA filing, a notice of exemption posted April 22, 2026, describes densities of 70 to 150 units an acre across about 26 acres in the three communities.
• Ministerial review. The filing describes high-density multifamily and residential mixed use with objective design standards and ministerial permitting.
• Why it was needed. The program page cites a countywide regional housing need of 2,833 units against existing capacity of 1,870.

For an owner of an older commercial building on a rezoned parcel, the result can be a very different highest and best use: a site that was a small retail or service property may now support a large mixed-use building with ministerial approval. The County posts parcel lists for Broadmoor and Colma; we did not review them, so confirm whether a specific parcel was included and which district it received.

County rules that apply to Broadmoor businesses

• Hotel tax. Lodging operators in unincorporated areas register and pay transient occupancy tax through the County’s contractor, HdL.
• Code chapter changes. Title 8 took over from the old zoning regulations in the County’s October 2024 code reorganization, so older permits cite different section numbers.
• Permits and design review. Commercial tenant improvements, signs and new buildings go through County Planning and Building, not Daly City.

Transfer tax, business tax and property tax

Only the County’s documentary transfer tax of $0.55 per $500, less assumed liens, applies; there is no city to add one. The Police Protection District’s supplemental parcel tax appears on the property tax bill, so pull the bill and budget for annual increases of up to 5% unless voters approve more. We did not verify a County business license tax for unincorporated Broadmoor. A change of ownership generally triggers Proposition 13 reassessment.

Due diligence that matters in Broadmoor

Start with our commercial due diligence checklist, then add:

• Confirm the parcel is unincorporated Broadmoor and not inside Daly City.
• Check the County’s 2026 parcel lists for TS-MU or R-3-M-D zoning.
• Pull the property tax bill and identify the police district parcel tax.
• Review the LAFCo service review for any proposed change in police service or funding.
• Confirm signage, tenant improvement and use permits with County Planning and Building.
• For redevelopment, run the 70 to 150 unit-per-acre range and the objective standards.

Questions people ask

Sources & notes

1. San Mateo County Planning, zoning regulations
2. San Mateo County Planning, new zoning districts
3. San Mateo County, Housing Element Rezoning Program
4. CEQAnet, Housing Element Rezoning Program Phase I, SCH 2026041010
5. San Mateo LAFCo, Broadmoor PPD special study
6. San Mateo LAFCo, Broadmoor PPD municipal service review
7. San Mateo County, transient occupancy tax
8. San Mateo County Clerk-Recorder, documentary transfer tax

Note: We did not review the Broadmoor parcel list, the County zoning map for Broadmoor’s existing commercial districts, the text of Chapters 8.29 and 8.116, the MSR’s findings, or the parcel tax amount. C-1, C-2 and O are County districts listed in Chapter 8.08; whether each is mapped in Broadmoor was not confirmed.

This page is general information, not legal or tax advice. Last reviewed October 2026 by Matthew Martinez.

Related: Broadmoor real estate guide · Multifamily property in Broadmoor · Commercial real estate services