Thomas F Carlucci - Foley & Lardner

Thomas F. Carlucci brings over two decades of specialized property tax experience to Foley & Lardner's San Francisco office, focusing exclusively on assessment appeals and tax reduction strategies. His background combines deep knowledge of California property tax law with practical understanding of Bay Area real estate markets. Carlucci has represented major property owners, developers, and institutional investors in some of the region's most significant property tax disputes. His approach emphasizes thorough preparation, strategic thinking, and aggressive advocacy to achieve optimal outcomes for clients facing assessment challenges throughout Northern California.

Our property tax practice offers end-to-end representation for assessment disputes, from initial review through final resolution. We handle formal appeals before county assessment appeals boards, superior court litigation, and State Board of Equalization proceedings. Our team conducts comprehensive property valuations and prepares detailed evidence packages to support reduction claims. Beyond appeals, we provide exemption application services, penalty abatement negotiations, and ongoing assessment monitoring. We counsel clients on the tax implications of property improvements, ownership changes, and development decisions. Our practice also includes representation in audits and compliance matters, ensuring clients meet all filing requirements while minimizing tax exposure across their property portfolios.

We begin each case with comprehensive due diligence, analyzing your property's assessment history, comparable sales, market conditions, and any unique factors affecting value. Our team reviews assessment methodologies used by local assessors and identifies potential grounds for challenge. Once we determine viable appeal strategies, we prepare detailed evidence packages including independent appraisals, market analyses, and legal arguments tailored to your specific case. We handle all procedural requirements and represent clients at hearings, maintaining regular communication about case progress and strategic decisions throughout the process.

We represent property owners throughout the San Francisco Bay Area, with particular focus on San Francisco, San Mateo, Santa Clara, Alameda, and Marin counties. Our familiarity with local assessment practices, hearing procedures, and market conditions across these jurisdictions allows us to tailor our approach to each county's specific requirements and opportunities for successful appeals.