Peter Kanter’s practice focuses on the resolution of state and local tax controversies through negotiation and litigation. Mr. Kanter joined Morrison & Foerster as an associate in 1991, and was elected as partner in 2000. He became Of Counsel to the firm in 2008.
Mr. Kanter has extensive experience in the area of property tax and real estate transfer tax. He has represented various clients from many different industries, including hotel, telecommunications, oil and gas, power production, shopping centers, professional sports stadiums, sugar refineries, paper manufacturing, and commercial office leasing.
Mr. Kanter has prosecuted tax appeals before all levels of California’s courts, taxing authorities, and county assessment appeals boards. Mr. Kanter has helped organize the California State Bar’s Eagle Lodge West property tax statutory and regulation drafting projects, and he has been consulted as a property tax expert on several legislative bills. He has also been active in representing taxpayers in the California State Board of Equalization’s Assessor Handbook and regulation drafting projects. He has written and lectured extensively on property tax law and procedure.
Mr. Kanter has also represented clients in several states on state income tax, sales, and use tax, and telecommunications tax matters involving voluntary disclosure agreements (“VDAs”), settlement negotiations, and litigation.
Mr. Kanter participated in a clerkship under the Hon. Richard J. Cardamone, within the Second Circuit of the U.S. Court of Appeals from 1989-1990.
Mr. Kanter has advised on property tax and/or real estate transfer tax matters on a variety of high-profile properties in San Francisco, Los Angeles County, Santa Clara County, Contra Costa County Alameda County, and Santa Barbara County, including: the Transamerica Pyramid, Pier 39, the Ferry Building; One Market Street Towers, the San Francisco Marriott Marquis Hotel, Candlestick Park, the Clift Hotel, Santana Row, the Beverly Wilshire Hotel, Watson Cogeneration Power Plant, the Mondrian Hotel, the Four Season Biltmore Hotel, the San Ysidro Ranch, the Sandpiper Golf Course, and the Rancho San Marcos Golf Course. He has also represented several clients on property tax matters relating to geothermal, solar and wind power facilities.
CP III Rincon Towers, Inc. v. Assessment Appeals Board of the City and County of San Francisco.
(Real Parties in Interest – Rincon EV Realty, LLC and Rincon ET Realty, LLC), California Court of Appeal (1st Dist). Representing Real Parties in Interest in litigation regarding standing of Plaintiff CP III Rincon Towers, Inc. to intervene in assessment appeals filed by Real Parties in Interest (oral argument pending).
Paley Center for Media v. County of Los Angeles.
Representing The Paley Center for Media in lawsuit filed against the County of Los Angeles challenging the County’s denial of the free museum property tax exemption for The Paley Center’s Los Angeles museum property (case pending).
In re China Basin Ballpark Co. Assessment Appeals.
Representing the San Francisco Giants in assessment appeals challenging the City of San Francisco Assessor’s property tax assessments for the Giant’s home ballpark (appeals pending).
In re Pacific Huntington Hotel Assessment Appeals.
Representing the owners of the Langham Huntington Hotel and Resort in Pasadena in assessment appeals challenging the County of Los Angeles Assessor’s property tax assessments for the hotel (appeals pending).
In re Mammoth Pacific L.P. Assessment Appeals.
Representing Mammoth Pacific L.P. in assessment appeals challenging the Mono County Assessor’s property tax assessments of the Casa Diablo geothermal power plant (appeals pending).
In re Transamerica Pyramid Assessment Appeals.
Represented Aegon USA in assessment appeals challenging change in ownership assessments made by the City of San Francisco Assessor for the Transamerica Pyramid.
City and County of San Francisco v. San Francisco Assessment Appeals Board No. 1.
California Court of Appeal (1st Dist). Represented Real Party in Interest, Pier 39 L.P. in litigation regarding assessment of Pier 39.
Watson Cogeneration Co. v. County of Los Angeles.
California Court of Appeal (2nd Dist). Represented Watson Cogeneration Co. in litigation regarding assessment of cogeneration power facility.