In many locales across the country, the effects of job growth on housing market conditions concern planners and decision makers. In response to such concerns, San Francisco enacted an ordinance that requires housing mitigation for office building development. This article summarizes the analytical basis for San Francisco's ordinance and provides an example of a practical approach to determining an office-housing linkage exaction. The article describes the economic rationale for linking jobs and housing, explains the approach for developing housing mitigation requirements, and presents the calculations for requirements for office development in San Francisco's downtown area.