DeLeon Insight- September 2025 Cover Page

The DeLeon Insight – September 2025



Tax Tips: Installment Sales and Deferred Sales Trusts

Taxes stink! No one likes paying them, especially sellers of highly appreciated Silicon Valley property. This is particularly true now that the combined federal and California tax rate on longterm capital gains can reach as high as 37.1 percent thanks…

Real Estate Agent Rankings: How Can So Many People Be “Number One”?

The real estate industry is full of people claiming to be “Number One.” These claims often vary, but the variation is often nuanced. For example, the claims can range from Number One Team in America, Number One Individual Agent in Menlo Park, Number…

DeLeon Realty’s Summer Splash

Buyers often say they would like to purchase a home over the summer and settle in before the new school year starts. Nevertheless, the majority of listings are brought onto the market during the two seasonal windows of spring and fall. In effect,…

Neighborhood Spotlight: The Circus Club Area of Atherton

Three words describe the posh Circus Club neighborhood of Atherton: exclusive, impressive, and luxurious. Historically, this neighborhood was a 600-acre private ranch of moneyed Massachusetts businessman, Faxon Dean Atherton. It has since grown…

Investing in a REIT

In the early 2000s, many investors jumped onto the rollercoaster of excitement known as the stock market. However, once the stock market proved too volatile and inconsistent with forecasts, investors became less confident and looked elsewhere to invest…

The Ripe Buyer’s Market of Los Altos Hills

Offering award-winning schools, large estates, and beautiful views, Los Altos Hills is widely considered one of the best places to live in Silicon Valley. This sought-after community is even approaching celebrity status: Beyoncé rented a home in Los…

The Hidden Costs – and Opportunities – of Commuting

Commuting. Everyone detests it; in fact, people hate commuting so much that it ranks in studies as the most unpleasant common activity. Nevertheless, people remain stuck on the traffic issue, figuratively and literally, with the average American’s commute…

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…

Supply-Side Economics in Action: How the lack of housing supply will prevent price declines in Bay Area housing

After seeing recent volatility and declines in the stock market, some are questioning whether a seven-year cycle of appreciation in Silicon Valley housing is ending and whether we are headed into a period of depreciation. These arguments have focused…

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…