The latest toy that rich dot-comers are buying these days is big houses in ritzy neighborhoods in San Francisco. The price of these houses is going up astonishingly fast. A house in Pacific Heights just sold for $39 million, the highest priced house listed on the MLS in the U.S. This house sold for $27 million just 3 years ago, which shows just how rapidly high-end houses in San Francisco are appreciating. There are several other houses for sale in Pacific Heights and on Russian Hill for $30 million or more. The property tax in San Francisco on a $39 million house is about $1 million a year. To see what $39 million gets you in San Francisco, go to: $39 Million House.