California Property Tax Expertise
Local California Property Tax Expertise with a National Footprint
Despite the continued reports of an exodus of both corporations and remote workers relocating to other states, the California economy and commercial real estate market are showing strong performance indicators. Industries such as multifamily and industrial continue to perform well, while retail and office look for opportunities to recover.
Our California property tax experts’ specialized knowledge positions Ryan as the provider that can combat aggressive assessments. We invest in the most experienced professionals in the market with both industry and property type expertise as well as relationships with the jurisdictions and assessors that translate into maximum tax savings realized for clients across the state.
California Property Tax Deadlines
Below are the local California property tax deadlines. If you are interested in property tax deadlines for other states, please view our U.S. Property Tax Calendar.
California
Lien Date
Real Property Information
Assessment Notice Issue Date
Appeal Deadline
Real Estate Tax Bill Payment Information
Tax Bills Issued
Single Payment Due (Delinquent Date)
First Installment Due (Delinquent Date)
Second Installment Due (Delinquent Date)
Personal Property Information
Assessment Notice Issue Date
Appeal Deadline
Rendition Date
Personal Property Tax Bill Payment Information
Tax Bills Issued
Single Payment Due (Delinquent Date)
Other Considerations
California offers several programs to help businesses save money on their property taxes. The state's Industrial Development Financing program provides low-interest loans to businesses that are creating jobs or promoting economic development, and the California Competes Tax Credit Program provides tax credits to certain businesses. Businesses located in rural areas may qualify for the California Alternative Energy and Advanced Transportation Financing Authority (CAEATFA) program, which provides up to 80% property tax exemptions. Additionally, businesses involved in research and development activities may be eligible for the Research and Development Tax Credit Program.
California Real Estate Ryan Contact
California Property Tax Resources
- Unlocking Property Tax Savings in California: Strategies for 2024 Appeals
- Commercial Real Estate Owners Should Prepare for California Assessment Notices
- San Francisco Sees Surge in Property Tax Appeals Real Estate Value Drop
- CTPGA Fights to Protect Taxpayer Rights Amidst Recent Legal Battle in California
- Don’t Miss the Opportunity for Significant Business Personal Property Tax Savings in California
- Roadmap to California Property Taxes
- Property Tax Newsletters
- Local Roadmaps and Market Expertise
Ryan’s California Property Tax Experts
Ryan’s property tax experts in California are uniquely positioned to help organizations understand the complexities of multiple tax jurisdictions and their different approaches to valuing and assessing all property types. Our California property tax team represents the largest property owners in California across every industry, with an average of more than 20 years of experience.
Marc Hartley
Principal and Regional Leader
As principal-in-charge for Ryan’s Carlsbad, California office and practice leader for the West Region commercial/real estate practice, Marc is responsible for the property tax appeals from Colorado to Hawaii. His responsibilities include the administration and development of the West Region Commercial Property Tax practice, which comprises more than 80 professionals, providing property tax consulting and compliance services to clients in 16 states. Additionally, he oversees valuation, assessments, taxation, and exemptions for real property in a variety of industries, including commercial and industrial, real estate investment trusts (REITs), institutional, hospitality, and healthcare. He remains active with industry organizations, such as Building Owners and Managers Association, NAIOP Commercial Real Estate Development Association, and the California Alliance of Taxpayer Advocates.
Scott Donald
Principal
Scott offers clients more than 30 years of property valuation experience handling clients’ properties in Alaska, California, Hawaii, Oregon, and Washington. He has personally represented more than 10,000 properties in the Pacific region, generating more than $350 million in tax savings for clients. Scott is a qualified expert witness before the California State Board of Equalization, an expert in California personal property compliance and audit issues, and a committee member for the California Alliance of Taxpayer Advocates (CATA). He also contributes regularly to numerous industry trade journals, newspapers, and company publications and white papers.
Nick Fogle
Principal
With 12 years of consulting experience in the Northern California market, Nick has achieved more than $24.2 million in savings for clients. He is a former top-producing commercial real estate broker and current vice president of the California Alliance of Taxpayer Advocates (CATA). Nick holds a Bachelor of Science degree in real estate and urban land economics from the University of Wisconsin, Madison.
Susan Orloff
Principal
As a principal in Ryan’s Los Angeles Property Tax practice, Susan focuses on all aspects of general real estate valuation, with primary emphasis on ad valorem issues. Her areas of expertise include assessment appeals of commercial, industrial, retail, and hospitality properties. For the past six years, Susan has provided acute valuation analysis and results-oriented property tax appeal representation to a wide variety of business sectors with complex and unique properties. Prior to Ryan, she provided management and counsel for an international accounting firm. Her experience has qualified her to appear as a witness before assessment appeals boards throughout California. She is affiliated with California Alliance of Taxpayer Advocates and Commercial Real Estate Women (CREW) Network in Los Angeles and is a board member for the National Association of Industrial and Office Parks of Southern California.
Mike Brennan
Director
Mike specializes in the valuation, assessment, taxation, compliance, and exemption of personal and real property on a state and local level for clients in a variety of industries, including financial institutions, manufacturing, defense, healthcare, technology, biotechnology, entertainment, hotel, retail, home building, and apartments. Before joining Ryan, he was a senior manager at ONESOURCE Property Tax, a property tax consulting firm. His professional affiliations include the American Institute of Certified Public Accountants and the California Alliance of Taxpayer Advocates, in which he was president in 2019. Mike earned a Master of Science degree in taxation from California State University and a Bachelor of Science degree in finance from La Salle University.
Tony DiNoto
Director
With more than 13 years of experience, Tony specializes in the valuation and assessment of real and personal property in California, including the assessment appeal of commercial, industrial, possessory interest, hospitality, and multifamily properties. He has appeared as a witness before assessment appeals boards throughout California advocating on behalf of taxpayers. He is affiliated with the Institute for Professionals in Taxation and has achieved and maintains the CMI designation, widely known as a mark of achievement and distinction in the property tax field. Prior to Ryan, he was a real estate appraiser with the Los Angeles County Assessor, which allows him valuable insight into local processes in that jurisdiction.
Gregory Gibney
Director
Gregory concentrates on the valuation, assessment, taxation, and exemption of business personal property for clients in the financial and banking industry. He is responsible for preparing more than 10,000 returns in every state that assesses and taxes business personal property. Gregory manages business personal property audits with various state and county auditors and coordinates the filings and payments of occupancy tax returns and tax bills. He is a member of the Institute for Professionals in Taxation. He received a Bachelor of Science degree in finance from The University of Arizona.
Brenda Goodrich
Director
For more than 15 years, Brenda has served as a resource for clients in the assessment, valuation, and taxation of commercial real estate. Her clients include automotive retail, financial institutions, corporations, institutional investors, and real estate investment trusts. As leader of the service provision team in Northern California, she manages property tax service delivery for 97 national clients with more than $165 billion in assets, including rendition filing, base year valuation, and real and personal property appeals on many asset types, including car dealerships. She also assists clients with due diligence analysis for complex acquisitions and development projects. Brenda holds a Master of Business Administration degree in finance and is a California licensed Broker.
Heather Hedges
Director
Heather specializes in assessment appeals of office buildings, regional malls, apartments, industrial, and research and development. She has more than 23 years of experience in all aspects of general real estate valuation. Her professional affiliations include the Arizona Property Tax Association and the Institute for Professionals in Taxation.
Keith Jameson
Director
For 12 years, Keith has been a driving force for creating value and producing exceptional results in commercial real estate property tax services. Keith specializes in complex valuations for commercial real estate and has helped clients achieve substantial tax savings in jurisdictions throughout California and Hawaii. He has excellent relationships with many of the assessment jurisdictions and can achieve excellent results both with the assessor as well as before the assessment appeals board. He has provided valuation, assessment, taxation, and exemption of real property for clients in a variety of industries, including deep experience in hospitality as well as commercial, industrial, multifamily, retail, high-end residential property, and financial institutions. Recently, Keith was successful in securing reductions for a single hospitality/resort property with a total single year tax savings of $482,000 and $4.4 million over a 10-year period.
Paul Waldman
Director
As one of Ryan’s experts in commercial real estate property tax services for the last 20 years, Paul delivers consistent exceptional results. Paul has helped many large and small real estate owners and managers achieve substantial tax savings in jurisdictions throughout California. He has deep relationships with many of the assessment jurisdictions and is able to achieve excellent results both with the assessor as well as before the assessment appeals board. Paul specializes in providing valuation, assessment, taxation, and exemption of real property for clients in a variety of industries, including deep experience in healthcare and hospitality as well as commercial, industrial, multifamily, retail, high-end residential property, and financial institutions.
Andrew Lauter
Senior Manager
Andrew has more than 10 years of California real estate experience, including six years with a focus on property tax. He specializes in providing assessment, valuation, and taxation of commercial real estate. He also has experience in a variety of industries, including office, retail, industrial, real estate investment trusts (REITs), hospitality, and healthcare. He is a member of the Institute for Professionals in Taxation and the National Association of Realtors. Andrew received a Bachelor of Science degree in business administration from Humboldt State University.
Matt Selling
Manager
As a senior consultant at Ryan, Matt specializes in industrial and retail property assessment reviews and fee-simple valuations. He provides property tax consulting services to clients across a variety of industries. Matt holds a Bachelor of Science degree in business administration with an emphasis in finance from Trinity University.