Emmanuel A Santos, JD CPA Incorporated

Emmanuel A. Santos, JD CPA Incorporated brings a rare combination of legal and accounting credentials to property tax work in San Francisco. With both a law degree and CPA licensure, Emmanuel understands property assessments from every angle -- whether that means spotting valuation errors, building a formal appeal, or structuring ownership in a way that reduces your long-term tax burden. The firm has worked with homeowners, landlords, and commercial property owners throughout the Bay Area for years. The office is small by design. Clients work directly with Emmanuel rather than being handed off to junior staff. That matters when you're dealing with a complex commercial assessment or a reassessment triggered by a change of ownership. His background in tax law means he can take an appeal further than most CPAs can, and his accounting training keeps the numbers honest from the start.

The firm handles the full range of property tax services that San Francisco property owners are likely to need. That starts with informal review requests to the Assessor's office, which are often the fastest path to a correction, and extends to formal appeals before the Assessment Appeals Board when a higher-stakes dispute warrants it. Emmanuel reviews Proposition 13 base year values, checks for errors in square footage or property classification, and identifies whether a supplemental assessment was correctly calculated after a sale or renovation. For commercial clients, the firm goes deeper. Income approach analysis, cap rate disputes, and comparable sales reviews are all part of how Emmanuel builds an appeal case for office buildings, retail properties, and mixed-use parcels. He also advises on legal entity structuring that can help investors avoid unnecessary reassessments under California's change-in-ownership rules. Business personal property audits and compliance filings round out the commercial side. On the residential side, the focus is straightforward: finding overassessments and getting them corrected efficiently without requiring the client to navigate Sacramento's paperwork alone.

The process starts with a free initial review of your most recent property tax bill and assessment notice. Emmanuel looks at the assessed value, compares it to recent sales of similar properties, and checks the property record for factual errors that might inflate the value. If there's a credible basis for appeal, he'll walk you through the expected timeline and likely outcome before asking you to commit to anything. Once engaged, Emmanuel handles all filings, deadlines, and correspondence with the Assessor's office on your behalf. For formal appeals, he prepares a written argument with supporting evidence and represents you at the Assessment Appeals Board hearing. Most cases resolve before a hearing through informal negotiation. If the appeal is successful, any refund or reduction is applied to your account directly. The whole process typically takes three to twelve months depending on the county backlog and the complexity of the case.

The firm primarily serves property owners in San Francisco County, but also takes cases in Marin, San Mateo, and Alameda counties depending on the complexity and type of property involved. Commercial clients with portfolios spanning multiple Bay Area counties can work with the firm on a consolidated basis. Call the office to confirm availability for your specific county before scheduling a consultation.