Diosdi & Liu

Property Tax Consultant in San Francisco, California

4.3(6 reviews)
(415) 318-3990505 Montgomery St, Fl 11, San Francisco, CA 94111View on Yelp
Diosdi & Liu - property tax consultant in San Francisco, CA

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4.3
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6 reviews

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About Diosdi & Liu

Diosdi and Liu is a San Francisco tax law firm that handles the kind of property and tax disputes that require genuine legal firepower. The firm's attorneys combine years of experience in California tax law with a practical understanding of how the Assessor's office and the Assessment Appeals Board actually operate. They're not a high-volume shop that files appeals on autopilot. They take cases where the complexity or the dollar amount justifies serious legal attention. The firm has built its reputation on international tax law and complex domestic disputes, but it handles California property tax matters with the same depth. That background matters when ownership structures, entity transfers, or cross-border property holdings introduce complications that a typical consultant isn't equipped to handle. If your property tax situation involves an LLC, a trust, or a recent corporate restructuring, this is the kind of firm you want reviewing it.

Services

Tax Law

How They Can Help

Diosdi and Liu offers legal representation for property tax appeals before the San Francisco Assessment Appeals Board and, when necessary, in Superior Court. The firm reviews assessed values for residential and commercial properties, challenges incorrect base year valuations, and disputes supplemental assessments resulting from sales or construction activity. A significant portion of the firm's property tax work involves ownership transfers and entity restructuring. California's change-of-ownership rules are complicated, and many investors and business owners inadvertently trigger reassessment when they transfer interests in LLCs or partnerships that hold real estate. Diosdi and Liu advises clients before these transactions happen and represents them in disputes with the Assessor afterward. The firm also handles business personal property assessments, which affect companies that own equipment, machinery, or other taxable property in California. These assessments are often incorrect and frequently overlooked by property owners who don't realize they're even subject to them. For clients with complex international structures that include California real estate, the firm's international tax background adds a layer of analysis that most local firms can't provide.

What to Expect

The firm starts every property tax matter with a legal review of the ownership structure and the assessment itself. They look at the property record, the transaction history, and any relevant filings with the Assessor to identify where the dispute actually lives. For straightforward overassessments, that analysis is quick. For entity-related reassessment disputes, it can take longer to trace the ownership chain and confirm whether an exclusion applies. Once the basis for a challenge is established, the attorneys draft a formal appeal or a claim for reassessment exclusion and file it with the appropriate county office. They handle all correspondence and negotiations with the Assessor's office and prepare clients for hearings when necessary. The firm is realistic about timelines. San Francisco's appeals board has a significant backlog, and formal hearings often take a year or more to schedule. They keep clients informed as cases move through the process.

Service Area

Diosdi and Liu serves clients in San Francisco and throughout the Bay Area, including Marin, San Mateo, Alameda, Contra Costa, and Santa Clara counties. The firm also takes property tax matters in other California counties when the case involves complex legal questions or multi-county portfolios. For clients with international holdings that include California real estate, the firm handles cross-border coordination as part of its broader international tax practice.

Frequently Asked Questions

When does it make sense to hire a law firm for a property tax appeal instead of a consultant?
For most residential appeals involving a straightforward overassessment, a consultant is often enough. A law firm adds the most value when your case involves entity ownership, trust transfers, inherited property, or a commercial dispute where the Assessor's valuation methodology needs to be challenged on legal grounds.
What is a change-of-ownership reassessment and how can it be disputed?
California law requires a property to be reassessed to its current market value when it changes ownership. The definition of 'change of ownership' is complicated for entity-held property, and the Assessor sometimes triggers reassessment on transfers that legally qualify for exclusion. Diosdi and Liu reviews those determinations and files the appropriate legal challenges when reassessment was incorrectly applied.
What is Proposition 19 and how does it affect inherited property?
Prop 19, which took effect in 2021, significantly narrowed the parent-child reassessment exclusion that previously allowed heirs to keep a parent's low assessed value on inherited property. The exclusion still exists but now requires the heir to use the property as their primary residence and applies only up to a certain value threshold. Getting the filing right matters a lot here.
Can the firm help with a commercial property dispute where the Assessor used an income approach?
Yes. Income approach disputes require analyzing the Assessor's cap rate assumptions, expense deductions, and gross income estimates, and then building a competing analysis. The firm handles these with the combination of legal and financial analysis that effective commercial appeals require.
How does the San Francisco appeals process work?
You file a formal application for reduction with the Assessment Appeals Board by the applicable deadline. The Board schedules a hearing where both the taxpayer and the Assessor present evidence. The Board issues a decision, which can be appealed to Superior Court if either party disagrees. Most cases settle through negotiation before the hearing takes place.
What's the difference between an informal review and a formal appeal?
An informal review is a request to the Assessor's office to reconsider a value without going through the Board. It's faster and less formal but doesn't have the same legal standing as a Board appeal. The Assessor can decline to make a change, and you have no recourse short of filing a formal appeal by the deadline.
Does filing an appeal put my property at risk of a higher assessment?
In California, the Assessment Appeals Board can technically increase an assessment, but this almost never happens in practice on a taxpayer-initiated appeal. The risk is low, especially if the appeal is based on solid evidence of overassessment.
Can you help with a situation where I didn't know reassessment was triggered until I got the supplemental bill?
Yes, and this happens more often than people expect. You have 60 days from the date on the supplemental assessment notice to file an appeal. The firm can review the assessment quickly and, if there's a basis for challenge, file the appeal before the window closes.

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