All San Francisco students will receive free tuition at the city’s community colleges, regardless of the student’s income, the city announced Monday. The program will apply to all San Francisco residents who have lived in the city for one year and one day at the time of their enrollment. The city will fund the $5.4 million program with a new tax on sales of real estate valued at more than $5 million. Some 300,000 full- and part-time students are expected to take advantage of the free tuition. While the program does not cover books or other classroom expenses, full-time students who qualify for financial aid will receiveas much as $500 in additional funding, the city said. The program is expected to take effect in the fall.