Fletcher Law Practice

Fletcher Law Practice brings a legal framework to property tax matters that most standalone tax consultants can't offer. Based in San Francisco, the firm handles assessment appeals not just as a paperwork exercise but as legal advocacy, which matters when valuations are contested or when the case involves complex ownership structures, trusts, or recently inherited property. The firm has built a reputation for taking on cases that others consider too complicated or too small to bother with. That includes situations involving declined transfers of base year value between family members, disputed change-of-ownership determinations, and commercial properties where the Assessor's income approach methodology is questionable. Clients tend to be referred in by CPAs, estate attorneys, and real estate professionals who know the firm does solid work.

Fletcher Law Practice offers full-spectrum property tax legal services. Their primary focus is assessment appeal representation before the San Francisco Assessment Appeals Board and California's State Board of Equalization. They prepare and file applications, gather evidence, conduct legal research, and appear at hearings. Beyond standard appeals, they handle Proposition 58 and Proposition 193 parent-child and grandparent-grandchild transfer exclusions, which are often incorrectly denied or missed entirely by families transferring property. They also work on new construction exclusion filings, reassessment triggers from ownership changes, and situations where the Assessor has issued a retroactive escape assessment. For commercial clients, Fletcher Law reviews Assessor income capitalization methodology, challenges inflated cost approach valuations on industrial properties, and manages multi-year appeal strategies for portfolios. They also advise on structuring property acquisitions to minimize reassessment exposure, which is a planning function most property tax consultants aren't positioned to offer. Litigation in Superior Court for cases that exhaust the administrative process is available when warranted.

Fletcher Law Practice starts with a case evaluation, which may be a short phone consultation or a more detailed paid review depending on the complexity involved. For straightforward residential appeals, they move quickly through the intake process and can often assess viability within a few days of receiving the relevant documents. For more complex matters like exclusion denials or change-of-ownership disputes, the evaluation phase involves reviewing title documents, trust agreements, and Assessor correspondence before advising on strategy. Once engaged, the firm manages the full legal process: drafting and filing all required documents, communicating with the Assessor's office, preparing for and attending hearings, and following up on decisions. If an appeal produces an unsatisfactory result, they advise on whether further administrative or judicial remedies are worth pursuing. Clients receive regular updates and direct attorney access throughout.

Fletcher Law Practice serves property owners throughout the San Francisco Bay Area, including San Francisco, Marin, San Mateo, and Alameda counties. The firm also handles California State Board of Equalization matters statewide for qualifying property types. Clients outside the Bay Area with particularly complex matters are considered on a case-by-case basis. The firm does not handle property tax matters in states other than California.