DeLeon Insight- September 2025 Cover Page

The DeLeon Insight – September 2025



Do You and Your Agent Know About FIRPTA?

One of the fortuitous things about running the listing side of the DeLeon Team is the exposure to the international real estate market. It is widely acknowledged that the DeLeon Team leads all Silicon Valley agents and teams in marketing to the international…

Proper Advice About Propositions 60 and 90 Can Save Buyers Thousands Annually

DeLeon Realty prides itself foremost on ensuring clients purchase the right property at the lowest possible price. However, watching out for the best interests of clients in all the numerous peripheral issues that are associated with property acquisition…

Capital Gains and 1031 Exchanges

By Michael Repka, LL.M. (Taxation) DeLeon CEO/General Counsel "In this world nothing can be said to be certain, except death and taxes." - Benjamin Franklin Though cheating death is a fool’s game, strategically and legally avoiding taxes is a…

Disclosing What You Know: Disclosure Obligations for Sellers and Agents Under California Law

California law requires sellers of residential property to make various disclosures to a prospective buyer. Specifically, among other things, sellers must deliver a statutory Transfer Disclosure Statement (the “TDS”) to the buyer prior to executing…

Real Property Tax Breaks under the Williamson Act

DeLeon Insight - January 1, 2016 Michael Repka Esq., DeLeon Realty CEO, LLM (Taxation) For most California homeowners, their annual property tax is based on one percent of the amount they paid for the property, and increased by up to two percent…

Why People Set Up Revocable or “Family” Trusts

A quick perusal of county records reveals a large number of homes are owned in trusts. Typically these trusts are creatively named something like the “John and Jane Doe Family Trust.” Almost everyone who is even the slightest bit affluent, including…

Fence Disputes and Good Neighbor Fences

We have all heard the expression, “Good fences make good neighbors.” Nevertheless, there are countless bitter disputes between neighbors over the location, construction, and maintenance of fences. Fortunately, the original California Civil Code §841,…

Real Property Tax Breaks Under the Mills Act

Many homeowners and homebuyers are attracted to historic homes due to their charm, majesty, and/ or history. Some areas, such as Professorville in Palo Alto, are known for their high concentrations of historic homes. Although the buyers and owners of…

Resolving Real Estate Disputes

Most real estate transactions close without a hitch. Agents on both sides explain the rights and responsibilities to their clients, and everyone does as required and expected. By and large, agents are competent and thorough, and buyers and sellers are…

Structuring Listing Agreements

Ask any real estate attorney about disputes between sellers and listing agents and you are likely to hear a lament about the lack of specificity in residential real property listing agreements. The forms widely used in Silicon Valley are generally written…