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Theodore F. BayerPartnerReal Estate and Business Transactions
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Direct: 415.951.6204
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Experience
Theodore F. Bayer specializes in real estate transactions with an emphasis in real and personal property tax matters; retail, office and industrial leasing; purchases and sales of businesses; commercial real estate purchases, sales and financing. He has represented owners, buyers and sellers of California commercial and residential properties and businesses for over twenty-three years.
Mr. Bayer is also a principal in Ad Valorem Solutions, LLC (“AVS”), a property tax consulting firm based in San Francisco. AVS provides property tax planning and consulting services, primarily to owners and managers of California properties, and has entered into strategic alliances with recognized national firms to offer nationwide property tax consulting and data management. Mr. Bayer has authored numerous articles concerning property tax matters, including an article on the Pool decision (Orange County, CA) which has been published on the Orange County Assessor’s website, and another article published in the California Real Property Journal (State Bar of California Real Property Law Section).
Reported Decisions
Federal Reserve Bank of San Francisco v. County of Los Angeles
2000 U.S. App. LEXIS 32537 (9th Cir. 2000)
City & County of San Francisco v. Assessment Appeals Bd.
122 F.3d 1274 (9th Cir. 1997)
Industrial Indemnity Co., v. City and County of San Francisco
(1990) 218 Cal.App.3d 999
Published Articles and Press Coverage
"Tax Change Could Hurt Businesses, Government"
Silicon Valley Biz Ink, March 2003
"Foreclosures Foreshadowed"
San Francisco Business Times, September 2002
"Proposition 13 Turned on Its Head"
San Francisco Real Estate Journal, April 2002
"What's It Really Worth: Peculiarities in the Valuation of Commercial Properties
Under Proposition 13"
"A "Split" in California’s Property Tax System: What’s Pool Got to Do with It?"
"Tax Reassessments Upon Sale: There Must Be Some Mistake!!"
"10 Commonly Overlooked Ways to Reduce California Real Property Taxes"











