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Eignasjóður Reykjavíkurborgar er sá hluti borgarsjóðs sem heldur utan um eignir borgarinnar: lönd, lóðir og aðrar fasteignir, samgöngumannvirki og lausabúnað. Eignasjóður er í umsýslu skrifstofu eigna og atvinnuþróunar og er skrifstofan rekin innan hans án beinna framlaga úr aðalsjóði.
Hlutverk eignasjóðs er að auka aðhald og auðvelda eðlilegan samanburð á rekstri fasteigna. Kaup, sala og leiga á eignum sjóðsins er öll í hendi skrifstofu eigna og atvinnuþróunar. Fagsvið borgarinnar greiða eignasjóði leigu fyrir not af eignum sjóðsins.
Eignasjóður fjármagnar allar framkvæmdir á vegum borgarinnar en rekstur hans byggist á tekjum af innri leigu fasteigna, gatna og búnaðar, sölu byggingarréttar, innheimtu gatnagerðargjalda, tekjum samkvæmt þjónustusamningum og ytri leigu fasteigna og lóða. Fjárfestingar umfram tekjur eru fjármagnaðar með lánum eftir því sem þörf krefur en rekstrarafgangi er ráðstafað til greiðslu lána aðalsjóðs. Skrifstofan vinnur í nánu samstarfi við fjármálaskrifstofu að fjárstýringu A- hluta, fjármögnun fjárfestinga og gerð fjárhagsáætlunar í fjármálahópi borgarstjóra.
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