The Law Offices of Michael K Lanning

The Law Offices of Michael K. Lanning serves clients navigating two of the more consequential areas of law that touch family wealth: estate planning and property taxation. The firm operates in Los Angeles and works with individuals and families who want to protect what they've built from unnecessary erosion by taxes, both during life and after. Michael K. Lanning brings a legal background that bridges property tax law and estate planning in a way that's genuinely useful for clients dealing with inherited property, trust-held real estate, or ownership transfers that trigger reassessment under California law. If you've recently inherited property or are planning ahead to minimize reassessment exposure, this firm handles both the planning and the dispute side of the equation.

The firm offers legal services spanning two connected practice areas. On the property tax side, the focus is on appeals of assessed values, base year value challenges, and reassessment disputes that arise when property changes hands or is transferred into or out of a trust. These cases often require understanding both the tax law and the underlying ownership structure, which is where a combined estate and tax practice has a real advantage. Estate planning services include wills, revocable and irrevocable trusts, powers of attorney, and advance health care directives. For property owners specifically, the firm structures transfers in ways that minimize or defer reassessment under Proposition 13 and the updated rules under Proposition 19. The intersection of these two areas is where the firm adds the most value. A transfer that saves on estate taxes could trigger a significant property tax reassessment if it's not structured carefully. Lanning's practice is built around understanding both consequences at once rather than treating them as separate problems. Clients with complex family real estate situations or multigenerational property holdings tend to benefit most from this integrated approach.

New client engagements typically start with a consultation to understand the property situation, the family or ownership structure, and what outcome the client is trying to achieve. For appeal matters, that means reviewing the current assessment, recent sales data, and any relevant ownership history. For estate planning, it means mapping the assets and discussing the client's goals for transfer and control. Once the engagement scope is clear, the firm drafts a strategy. In property tax cases, that usually involves filing with the Assessment Appeals Board and pursuing parallel informal resolution with the Assessor's Office. In estate planning matters, the attorney drafts and reviews documents with the client before execution. For clients dealing with both issues simultaneously, such as those handling an estate that includes real property with a favorable base year value, the firm coordinates the two workstreams so decisions in one area don't create unintended consequences in the other. Communication is direct; Lanning handles client relationships personally rather than routing everything through paralegals.

The firm serves clients throughout Los Angeles County, with a particular focus on the City of Los Angeles and its surrounding communities. This includes West Los Angeles, the Westside, the San Fernando Valley, Pasadena, and the South Bay. Estate planning clients can often be served remotely or with minimal in-person requirements. Property tax appeal clients anywhere in Los Angeles County are welcome to reach out.