Despite years of sending the bill to an out-of-date address, San Francisco Treasurer-Tax Collector Jose Cisneros says in a new report that his office did everything by the book when it auctioned off the exclusive Presidio Terrace’s street and sidewalks for nonpayment of property taxes.

The homeowners who live in the gated enclave say they were denied due process when the street was auctioned out from under them two years ago — in large part because the city was sending the property tax bill to the address of a bookkeeper who had retired in the 1980s.

The homeowners contend that the city should have known it was the wrong address when the bills and auction notice were returned by certified mail as “undeliverable.”

Cisneros, however, said it was up to to the homeowners association to make sure the city had the right address.

“While it is regrettable that the address apparently had not been updated, the responsibility for doing so rests with the owner,” Cisneros said in a six-page letter to the Board of Supervisors. The board is set to consider revoking the auction sale later this month.

Cisneros also said state law makes it clear that property owners are responsible for paying their taxes, regardless of whether they receive a bill.

Tax collectors in San Mateo and Monterey counties told us Cisneros is right.

“We do what we can to reach our taxpayers,” said San Mateo County Treasurer-Tax Collector Sandie Arnott, president of the statewide tax collectors association. “That being said, it is the responsibility of the property owner to keep our office updated on address changes.”

Monterey County Treasurer-Tax Collector Mary Zeeb, president-elect of the same state association, told us that about half of the bills for delinquent properties auctioned off in her county are returned as undeliverable.

In San Francisco, Cisneros says, it’s worse. In 2015, the year the Presidio Terrace common areas were sold to a South Bay couple, 58 percent of auction notices came back as undeliverable.

Bottom line, according to Amanda Fried, spokeswoman for the treasurer-tax collector: While the Board of Supervisors has the authority to decide whether the homeowners were treated unjustly, state law makes it clear that a tax bill sent to an address that the homeowners association failed to update “is not a reason for the treasurer to undo the sale.”