Daniel S. Gonzales Blog

Blog Authors

Latest from Daniel S. Gonzales Blog

In the days since the killing of George Floyd in Minneapolis, Americans of all backgrounds have been weighing in on this sad event and its aftermath, reverberating across our country from the streets of Fargo, North Dakota and Long Beach, California, to the corporate boardrooms of New York City and Silicon Valley.  These responses seem to show that we may have found a thread of unity in the frayed fabric of our society, some measure…
It may now seem like a lifetime ago given the ubiquity and enormity of the COVID-19 pandemic and its impacts on our everyday lives, but it has actually only been a few months since California’s chronic and acute shortage of housing had been monopolizing our attention.  While we shelter in place and try to imagine what the world will look like after things get back to “normal,” our housing crisis has not gone away, notwithstanding…
One of the critical lessons of the COVID-19 pandemic is how quickly a situation can change, and how adaptable businesses must be in order to respond.  Just three months ago, we were watching the Dow hit 29,000 for its fastest 1,000 point gain ever, and wondering whether our Silicon Valley economy might begin to slow down.  Now, to halt the worldwide spread of this disease, social distancing and other effective yet drastic public…
One of the biggest news stories of 2020 thus far has been the worldwide outbreak of the novel coronavirus (COVID-19) epidemic .  It seems that everywhere we look, the proliferation of this disease has caused more and more disruption in our everyday lives—from hundreds of cruise ship crewmembers and passengers becoming captive victims of the sickness, to the cancellation of major events such as South by Southwest, to record-setting stock market losses, the virus is…
Earlier this month, I enjoyed the distinct pleasure of attending the ninth annual Real Estate and Law (REAL) Symposium  held at Stanford Law School.  The REAL Symposium is a joint program presented by the Real Property Law Section of the California Lawyers Association, which was formerly part of the State Bar of California, and Stanford Professionals in Real Estate (“SPIRE”), an alumni organization of approximately 3,000 members engaged in work in the real…
The California Association of Realtors (“CAR”) is one of the largest professional groups in the United States, numbering over 200,000 members.  As one of the most influential organizations in the field of real estate, it plays a major role in policymaking questions affecting real estate matters and other industry issues  in the Golden State and around the country.  In light of this fact, my blog articles regularly feature news and information that either involves…
Regular readers of this blog may remember that I have posted here occasionally about the Opportunity Zone program since it was enacted into law as a part of the Tax Cuts and Jobs Act in December of 2017.  As the government has published proposed regulations implementing this legislation since then, I have been reporting on that guidance.  Given the complexity of this method of tax deferral as it may affect commercial real estate…
Entering a new decade, California is primed to implement several bills signed into law at the end of 2019 that seem poised to turbocharge the trend of making accessory dwelling units (“ADUs”) less expensive, easier to get approved, and much more common in the Golden State.  Despite these salutary efforts, however, obstacles to the successful implementation of these laws still remain, in the form of ongoing local animosity towards the additional density created by these…
Once again, the chronic and acute shortage of housing in California takes center stage in this week’s blog, as has happened so many times over the past several years. This time, the spotlight is on Palo Alto, whose debates over development have also previously been featured here.  The controversy at hand involves the tension between the development of additional market rate housing and the preservation of existing affordable housing. A few weeks back,…
Real property-related tax questions have long been a mainstay of this blog.  Since being passed into law in late 2017, the Tax Cuts and Jobs Act and its sections relating to investment in commercial real estate have regularly appeared in my posts.  The establishment of tax-advantaged Opportunity Zones and the clarifications of the regulations governing those investments, among other aspects of that legislation, have also been of particular interest in these articles. Another feature…