In San Francisco, the rent increase is also capped, oftentimes less than the amount that property taxes are increased under prop 13.

rent increases are almost always less than prop 13 increases. prop 13 increases are capped at 2%. In the last decade, only once was rent control greater than 2% and once it was 2%. The other 8 years, it has been less, including 0.1% one year.

http://sfrb.org/Modules/ShowDocument.aspx?documentid=1939

Does California have income tax?

Yes.