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Will 49ers use franchise tag for first time in seven years? Here’s who could get it

A strong argument can be made that Robbie Gould has been one of the best 49ers over the past two seasons, particularly when comparing his résumé to other NFL kickers.

Gould, a pending free agent, ranked first in the league by making 97.1 percent of his field goals in 2018, a year after leading the league with 39 made kicks. And if San Francisco wants to vault into playoff contention in 2019, having a reliable kicker could be the difference between playing in January for the first time since the 2013 season or watching from the couch.

All that is why Tuesday is a notable day regarding Gould’s future and for the 49ers.