Divorce, partnership and co-owner appraisals of commercial property in San Francisco

Commercial appraisal services / Divorce and co-owner appraisals

Splitting a building starts with agreeing what is being valued, and as of when.

Spouses, business partners and siblings who own an income property together reach the same point: one side keeps the building, or it is sold, and everyone needs a value they can defend. This page covers the date the value uses, the San Francisco court deadlines, and the property tax effect of a buyout.

Discuss a divorce or partner valuation | Call (415) 529-6155

The question behind the appraisal

Who is splitting what: spouses, co-owners on a deed, or partners in an entity? The services page explains what an appraisal can and cannot settle, the equal-division rule in Family Code section 2550, and the first records to bring: see Divorce and partner dissolution.

Three questions an asking price cannot answer

Which date?

A divorce has a default date set by law. A partner or co-owner buyout takes its date from the agreement or the parties.

Which interest?

A spouse may hold the whole parcel, a half, or a membership interest in the entity that owns it. A real estate appraisal values the real estate interest named in the engagement. A business that operates in the building is a separate question.

Which rent?

If a spouse's or partner's own business occupies the space, the rent it pays may not be what an outside tenant would pay. Bring the lease if there is one, and say plainly if there is not.

Which date a California divorce value uses

Family Code section 2552 tells the court to value community assets "as near as practicable to the time of trial", not at separation (the Court of Appeal quotes the section in In re Marriage of Simonis). It allows a different date, after separation and before trial, only when one side gives 30 days' notice and shows good cause. Rule 5.390 of the California Rules of Court lists the valuation date among the issues a judge may try separately, and requires a request for an alternate date to state the date proposed, the assets it covers and the reasons.

A lease signed, a tenant lost or a renovation finished between separation and trial can change the income being valued. Your attorney decides which date to ask for. Tell Kevin that date before the work is scoped.

San Francisco's Unified Family Court: when the report has to exist

Divorce cases in the city are heard by the Unified Family Court of the Superior Court of California, County of San Francisco, at the Civic Center Courthouse, 400 McAllister St. Its Local Rule 11 sets dates that decide when an appraisal must be finished:

• Mandatory Settlement Conference (Rule 11.11). Each side lodges and serves a statement no later than 10 calendar days before the conference. It must list each asset with its estimated and actual values, and attach full copies of every appraisal to be offered at trial.
• Trial (Rule 11.13). A testifying expert's written report must reach the other side no later than twenty court days before trial, and the expert must be available for deposition at least ten court days before trial. The rule counts those days from the initial trial date, and the trial department may modify them.

These are the rules as revised July 1, 2026. Confirm the current dates with your attorney.

Co-owners and partners who are not married

Family Code section 2550 does not govern these splits. The owners' own agreement may name how the value is set and as of what date. Bring it. For owners on a deed who cannot agree, the dispute is a civil case. The court's Civil Division includes a Real Property Court, Department 501, which hears law and motion matters in civil cases arising out of the ownership of real property.

What a buyout does to the property tax bill

The answer differs by who is buying out whom. The San Francisco Office of the Assessor-Recorder's change in ownership page says:

• Spouses. A transfer between spouses under a divorce settlement or court order is excluded from reassessment (section 63 of the Revenue and Taxation Code).
• Other co-owners. When one co-owner transfers a share to another, that share is reassessed at current fair market value unless an exclusion applies. Its example: a mother transfers her one-third of a commercial property to her two children, and a change in ownership has occurred as to that one-third.
• Owners through an entity. The State Board of Equalization's Legal Entity Ownership Program explains that when a person comes to own more than 50 percent of an LLC or partnership, section 64(c) treats that as a change in ownership of the entity's real property.

This is what the rules say, not advice on your case: confirm how they apply with your attorney or CPA.

What to gather before you call

From the first call to the report

1. Describe the property, the parties, the date and who will rely on the report.
2. Kevin O'Brien reviews whether the assignment fits and confirms the scope, fee and delivery estimate in writing.
3. Records are supplied and access is arranged.
4. The report states the interest, the effective date, the intended use and users, and its assumptions.

Appraisals are performed by Kevin O'Brien, MAI, SRA, California Certified General Real Estate Appraiser, License #3005065. The report gives an opinion of value. Who keeps the building, and on what terms, is for the parties, their attorneys and the court. On court appearances the services page is specific: "Testimony is not assumed; whether Kevin O'Brien appears at a deposition or hearing is agreed in writing at engagement."

Fees and timing

The site's published fee guide says: "Commercial property appraisals in San Francisco with KO Commercial Appraisal San Francisco typically start around $2,000 and can exceed $6,000 for larger or more complex properties, depending on size, use, and unit count." It also notes: "Standard current‑value appraisals usually align with the table, while litigation, tax appeal, feasibility, or complex financing assignments may require more intricate work and therefore higher pricing." The full table is in How Much Does It Cost To Appraise A Commercial Property In San Francisco? If a conference or trial date is close, see rush requests.

Start with the parties, the interest and the date

Tell Kevin which San Francisco property is being divided, who holds what, and the date the value should reflect. After a death, start with the estate and trust page.

Request the assignment scope | Call (415) 529-6155 | All commercial appraisal services

Published by KO Commercial Appraisal. Appraisals are performed by Kevin O'Brien, MAI, SRA, California Certified General Real Estate Appraiser, License #3005065.

Sources and rules cited on this page were checked on October 8, 2026. This is general information, not legal or tax advice, and not an appraisal of any property.

This page was written with AI assistance for KO Commercial Appraisal.