Commercial Appraisal Services
Which property interest and date does your San Francisco appraisal need to address?
A Financial District office lease, a Mission District mixed-use parcel, and an interest in an income building ask different questions. Kevin O'Brien, MAI, SRA, California Certified General appraiser, license #3005065, reviews the property, intended use, users, and date before agreeing to the assignment. The report provides an opinion of value within that scope.
Choose the property preparation you need
Multifamily Property Appraisals
San Francisco apartment and mixed-use income-property appraisals, with unit-level leases, expenses, and a defined valuation date.
Read the multifamily question and checklistOffice Building Appraisals
San Francisco office appraisals that distinguish head leases, subleases, vacancy, concessions, and the real estate interest being valued.
Read the office question and checklistRetail Property Appraisals
San Francisco storefront, shopping-center, and mixed-use retail appraisals with lease terms and real estate scope identified.
Read the retail question and checklistIndustrial Property Appraisals
San Francisco warehouse, manufacturing, and flex-property appraisals with actual use, loading access, leases, and equipment boundaries described.
Read the industrial question and checklistSpecial-Use Property Appraisals
San Francisco special-use real estate appraisal preparation for lodging, healthcare, self-storage, automotive, and specialized facilities.
Read the special-use question and checklistPrepare a San Francisco commercial property for appraisal
Are you requesting a value for the whole parcel, one commercial space, or a particular ownership interest?
For a mixed-use building, the street-level business, upper-floor occupancies, shared areas, and ownership interest need to be described separately. A parcel reference identifies the location, but the assignment still needs a clear description of what is being valued. Tell Kevin O’Brien the intended recipient, purpose, and effective date.
The Office of the Assessor-Recorder maintains assessment information and recorded-document archives. Match the property reference on your assessment notice to the block/lot, and provide relevant deeds, maps, or other recorded documents identifying the interest. Assessment information and recorded documents serve different purposes; neither alone establishes current market value or resolves title.
San Francisco Office of the Assessor-RecorderSan Francisco’s Property Information Map (PIM) allows address or parcel searches and displays separate sections for zoning, height and bulk, planning applications, and building permits. Save the relevant property information with the block/lot reference and the date you retrieved it.
SF Planning Property Information MapSF Planning directs address-specific zoning questions to PIM. It also distinguishes a Letter of Determination from a development approval or permit. If you already have planning correspondence or approvals, include them with the map information instead of treating a map label or letter as permission to carry out a proposed use. Use the appropriate local authority for property elsewhere in the Bay Area.
SF Planning zoning guidanceWhat to bring and why it helps
| Bring or describe | Why it helps define the assignment |
|---|---|
| Property address, assessor block/lot, and documents identifying the ownership interest | Clarify whether the request concerns the entire property or a defined interest. Identify commercial and residential portions without assuming they are separately owned. |
| PIM property/zoning information and available planning correspondence or permits | Keep zoning, planning history, and actual operation distinct. Flag missing or conflicting records and identify any proposed conversion. |
| Rent roll by unit or use, signed leases, amendments, and vacancy details | Describe current income separately for storefronts, offices, apartments, or other occupied areas. A proposed rent is not an existing lease. |
| Operating statements, shared expenses, and repair or improvement plans | Explain how costs are allocated across uses and what work is complete. Separate expected future operation from the condition being appraised. |
| Floor plans, shared entrances, parking/access rights, and inspection arrangements | Identify the spaces and common areas involved and the records supporting access or parking assumptions. State which areas can be inspected. |
| Purpose, intended users, effective date, and requested delivery date | A whole-building sale, a partial-interest request, and a retrospective tax-related assignment ask different questions. Confirm the scope and timing in the quote. |
If ground-floor retail and apartments are part of the same property, provide the leases and operating information for each use. If only a defined interest is being valued, describe that interest rather than sending the whole building’s asking price as a substitute for the assignment.
These records help frame the appraisal; zoning information and assessment records do not establish market value or legal permission for a use. Describe missing documents and conflicting information. Ask SF Planning about permissions for a San Francisco parcel rather than assuming an appraisal resolves them.
Official references checked October 5, 2026. This is a preparation guide, not a property-specific zoning determination.
Prepare for the purpose of your appraisal
Each section starts from a San Francisco question and lists the records to bring. Kevin reviews the suitability of the specific property and assignment before engagement.
Tax appeals
My Financial District office assessment does not reflect the leases in place at the valuation date. What should I bring?
Bring the notice, block/lot, assessment year, and leases that were in effect at the relevant date. Kevin can discuss an independent valuation of the specified property interest. The appraisal does not file an appeal or promise a reduced assessment.
| Bring or describe | How it helps |
|---|---|
| Assessment notice and block/lot | Identify the assessment being questioned and its date. |
| Dated leases, rent roll, and operating records | Describe the office income and occupancy at the relevant date. |
| Prior appraisal and appeal correspondence | Explain the existing evidence and requested recipient. |
From the first call to the report
- Identify the assessment and date with your adviser or the San Francisco Assessment Appeals Board.
- Ask Kevin to review the valuation scope, records, fee, and delivery estimate.
- Supply dated lease and condition evidence and arrange agreed access.
- Use the completed report only for the stated assignment; handle filing separately.
Revenue and Taxation Code section 1603(a) addresses the verified written application for a reduction. Section 51(a) addresses the lesser of the adjusted base-year value and full cash value at the lien date, subject to its provisions. Neither section makes ordering this appraisal a substitute for the application. As of October 5, 2026, the San Francisco Assessment Appeals Board listed the FY 2026/2027 regular filing period as closed; applications had to be postmarked by September 15, 2026. Confirm the deadline for your assessment type with the Board.
Official references checked October 5, 2026: San Francisco Assessment Appeals Board filing noticeRTC 1603(a)RTC 51(a)
Estate planning and administration
The estate includes a Mission District mixed-use parcel. Is the requested value for the building or the decedent's interest?
Ask the estate adviser to identify the interest, effective date, intended use, and recipient. Kevin can discuss a current or retrospective real estate valuation. A whole-parcel value and a defined ownership-interest value are different assignments.
| Bring or describe | How it helps |
|---|---|
| Adviser instructions and ownership documents | Identify the property interest rather than assume full ownership. |
| Leases, expenses, and condition records for the requested date | Support historical facts when the date predates the inspection. |
| Prior reports and property access contact | Identify existing evidence and what can be inspected today. |
From the first call to the report
- Clarify the interest and date with the estate adviser.
- Confirm the historical research and report scope with Kevin in writing.
- Provide records tied to that date and arrange current access.
- Receive the report for the stated estate use and discuss missing historical evidence.
The IRS identifies Form 706 as an estate and generation-skipping transfer tax return and Schedule A as the real estate schedule. This does not mean every estate files Form 706 or every property needs this appraisal. The estate adviser determines the filing and valuation requirements.
Official references checked October 5, 2026: IRS Form 706 and Schedule A
Gift tax reporting
I plan to gift an interest in a Pacific Heights income building. Which interest and date should the request describe?
Provide the proposed transfer documents and the tax adviser's instructions. Kevin can discuss the identified real estate interest and valuation date. A parcel value does not automatically answer the value of a transferred interest, and the appraisal does not calculate gift tax.
| Bring or describe | How it helps |
|---|---|
| Proposed transfer and interest description | Define what the donor transfers and what remains. |
| Leases and operating statements | Describe the income property supporting the interest. |
| Tax adviser's date and recipient instructions | Set the value question before commissioning work. |
From the first call to the report
- Ask the adviser to specify the transfer interest and date.
- Discuss whether Kevin can undertake that scope and confirm terms.
- Provide ownership, income, and property records and agreed access.
- Give the report to the stated recipient for the intended gift-related use.
Gift-related valuation is distinct from reporting a noncash charitable contribution.
Divorce and partner dissolution
Our separation involves a Castro storefront with apartments above. Can the appraisal value the real estate without deciding who receives it?
Yes, the scope can address the defined real estate interest and date. Provide the attorneys' or partners' instructions and separate business assets from the building. Kevin's valuation does not decide ownership classification, divide assets, or set buyout terms.
| Bring or describe | How it helps |
|---|---|
| Ownership documents and instructions | Identify the property interest and parties who are intended users. |
| Storefront and apartment leases with cost allocations | Separate the income and shared expenses of the mixed-use parcel. |
| Requested valuation date and prior agreements or reports | Explain whether the request is marital or partnership-related. |
From the first call to the report
- Identify the valuation question with the responsible advisers.
- Agree with Kevin on the interest, users, date, fee, and report scope.
- Supply the leases, ownership evidence, and inspection arrangements.
- Receive the report for the agreed use; the parties and advisers handle division or negotiation.
Family Code section 2550 provides for equal division of the community estate in dissolution or legal separation, subject to the exceptions it states. It does not itself require this appraisal, and it does not govern a commercial partnership buyout merely because partners need a valuation.
Official references checked October 5, 2026: Family Code 2550
Valuation for a dispute
A dispute concerns the value of a SOMA office interest on an earlier date. What does Kevin need before considering the assignment?
Describe the value issue, interest, date, intended users, and report instructions. Kevin can discuss whether the requested valuation fits the assignment.
| Bring or describe | How it helps |
|---|---|
| Issue summary and adviser instructions | Define the valuation question without assuming a litigation outcome. |
| Ownership, leases, and disputed-date records | Identify the interest and facts relevant to that date. |
| Existing reports and access limits | Identify conflicting evidence and the available inspection scope. |
From the first call to the report
- Have the adviser define the value issue and date.
- Discuss scope suitability and written engagement terms with Kevin.
- Provide relevant records and identify disputed or unavailable facts.
- Review the completed valuation with the stated users for its intended purpose.
A valuation report does not determine the merits of a dispute or establish that a tribunal will admit it.
Pre-purchase decisions
I am considering a Hayes Valley mixed-use purchase. Can the asking price replace an independent value opinion?
The asking price describes the seller's offer. Kevin can discuss an appraisal of the specified interest as of the agreed date for your acquisition decision. The scope should separate current leases from a proposed renovation or lease-up plan.
| Bring or describe | How it helps |
|---|---|
| Purchase proposal and asset description | Identify what is included and the interest offered. |
| Seller rent roll, leases, and expense records | Check the source and date of income assumptions. |
| Access, plans, and proposed improvements | Separate actual condition from the buyer's future project. |
From the first call to the report
- Describe the transaction and intended use before engagement.
- Confirm the property interest, assumptions, scope, fee, and delivery estimate.
- Provide seller records and coordinate the agreed inspection.
- Use the report with the rest of your due diligence for the acquisition decision.
An appraisal does not promise investment returns or replace title, physical-condition, or environmental due diligence.
Portfolio repositioning
My San Francisco portfolio mixes Financial District offices and Mission apartments. Can the reports use one date without treating the assets as alike?
Identify each parcel, interest, and use of the analysis. Kevin can discuss coordinated valuation dates while defining the work for each property. A portfolio summary does not make different leases, asset types, or ownership interests comparable by itself.
| Bring or describe | How it helps |
|---|---|
| Parcel schedule and ownership interests | Keep each asset and interest identifiable. |
| Separate rent rolls and operating statements | Avoid combining office and apartment expenses without an allocation. |
| Common date and reporting instructions | Define whether separate reports or a summary is requested. |
From the first call to the report
- List the assets and intended management or disposition decision.
- Agree on each scope, the date, report format, fee, and delivery estimate.
- Provide records by parcel and arrange each inspection.
- Read the individual conclusions and any agreed summary with their stated limits.
The valuation does not recommend a portfolio strategy or promise the price or timing of a sale.
Charitable donations
A proposed donation involves a San Francisco commercial parcel. Which records should the donor and tax adviser discuss before appraisal?
Identify the donated interest, proposed transfer date, recipient, and tax adviser's instructions. Kevin can review the real estate valuation scope before engagement. The appraisal does not determine whether a deduction is available or calculate the deductible amount.
| Bring or describe | How it helps |
|---|---|
| Donation proposal and interest description | Identify the real estate being transferred. |
| Leases, operating data, and ownership records | Describe the property and rights supporting the valuation. |
| Adviser instructions and relevant form materials | Confirm the applicable documentation before ordering. |
From the first call to the report
- Have the tax adviser identify the contribution and documentation needed.
- Confirm with Kevin whether the scope fits and agree on terms.
- Provide the property evidence and coordinate access.
- Submit the report to the stated recipient for the agreed use; the adviser handles tax reporting.
The IRS Form 8283 page describes reporting noncash charitable contributions. Its filing instructions address thresholds and exceptions. Those rules are distinct from gift tax, and a mention of Form 8283 does not mean every proposed donation needs the same appraisal scope.
Official references checked October 5, 2026: IRS Form 8283 and current instructions
Eminent domain
A proposed acquisition affects loading access to my SOMA commercial parcel. Should I describe the part taken and the property left behind?
Describe both, with the agency's plans, offer, rights to be acquired, and date instructions. Kevin can discuss whether a valuation of the identified real estate interests fits the assignment. The appraisal does not decide the legal entitlement to compensation or promise an award.
| Bring or describe | How it helps |
|---|---|
| Agency offer and acquisition plans | Identify the rights or area proposed for acquisition. |
| Whole-parcel plan and access documents | Describe the remaining property and any loading or access changes. |
| Leases, operating data, and adviser's date instructions | Define the income and valuation question for the specified interests. |
From the first call to the report
- Identify the acquisition and valuation issue with the adviser.
- Discuss scope suitability, effective date, fee, and report terms with Kevin.
- Provide plans and rights documents and arrange agreed property access.
- Review the valuation with the stated users; compensation and proceeding decisions remain separate.
Code of Civil Procedure section 1263.010 addresses compensation for property acquired by eminent domain. Section 1263.410 addresses injury to a remainder when part of a larger parcel is acquired, with damages reduced by benefits as stated there. These sections do not establish a particular result for your parcel or automatically require this appraisal.
Official references checked October 5, 2026: CCP 1263.010CCP 1263.410
Lending
I want to refinance a Financial District office building. Should I order the report before the lender confirms its appraisal process?
First ask the lender who may engage the appraiser and what instructions apply. Then Kevin can discuss the property interest, effective date, intended users, and scope.
| Bring or describe | How it helps |
|---|---|
| Lender engagement and report instructions | Confirm the ordering process before commissioning work. |
| Block/lot, rent roll, head leases, and subleases | Describe the collateral interest and occupancy. |
| Operating statements, capital work, and access | Identify the supplied income and condition evidence. |
From the first call to the report
- Confirm the lender's ordering process and intended use.
- Discuss scope and engagement terms with Kevin when that process permits.
- Provide lease and operating records and arrange property access.
- Deliver the report through the agreed process; the lender decides credit and report use.
The lender decides whether a report meets its requirements.
Testimony is not assumed; whether Kevin O'Brien appears at a deposition or hearing is agreed in writing at engagement.
Start with the documents you have
Describe missing records and restricted access at the first call. Kevin confirms the scope, fee, and delivery estimate in writing after reviewing the request. This page shows no market statistics. Commercial values depend on the specific property, its leases and its market segment on the valuation date.