Nicholas Fogle

Overview

Nicholas Fogle serves as a Principal in Ryan’s Real Property Tax practice, based in the Ffirm’s San Francisco office. He advises clients on complex California property tax matters, delivering innovative solutions that address valuation, compliance, audit defense, and legislative-driven change. Nick partners closely with commercial property owners and tenants to manage property tax exposure across evolving regulatory and assessment environments, providing clarity and confidence in high-stakes jurisdictions.

With extensive experience leading West Coast property tax operations, Nick brings a practical, market-driven perspective shaped by years of advising institutional owners, occupiers, and investors. He is known for combining deep technical property tax knowledge with a strong understanding of commercial real estate fundamentals to achieve measurable savings. In addition to his client work, Nick is actively engaged in professional education and public policy, regularly speaking for Ryan clients and internal programs, as well as for the California Assessors’ Association and the California State Board of Equalization, and contributing to statewide property tax reform initiatives.

Education and Qualifications

Bachelor of Science Degree, Real Estate and Urban Land Economics, Wisconsin School of Business

Experience and Achievements

Principal, Real Property Tax, Ryan, San Francisco office

• Advises clients on California property tax strategy, valuation, and dispute resolution

• Delivers innovative solutions across complex and high-value property portfolios

West Region Leader, national property tax management firm

California Market Leader, national property tax management firm

Head of San Francisco Office, national property tax management firm

Commercial Real Estate Broker, Cornish & Carey Commercial

Member, California Alliance of Taxpayer Advocates

Contributor, California State Board of Equalization Property Tax Relief Task Force