Agenda* / Notice of Assessment Appeals Board
Assessment Appeals Board 1 Hearing
Room 406, City Hall
Tuesday, October 26, 2010
9:30 AM (ALL DAY)
Under the California Constitution and applicable statutes, hearings of the Assessment Appeals Board are judicial
proceedings. The decisions of Assessment Appeals Boards must be based exclusively on properly admitted
evidence. Assessment Appeals Boards may not base any factual determinations necessary for their decisions on
anything other than the aforementioned evidence. Information presented through public comment, unless
properly admitted into evidence in compliance with the Revenue and Taxation code and the Property Tax Rules of
the State Board of Equalization, is not evidence upon which Assessment Appeals Boards may base findings.
The Assessment Appeals Board Agenda packet and documents are available for review in Room 405 at City Hall.
Each item on the Agenda may include the following documents: (1) An Application for Changed Assessment (2)
Comparable Sale Information (3) Department or Agency Correspondence (4) Public Correspondence.
Public comment will be taken for items on the agenda, as well as items not on the agenda but under the jurisdiction
of the Board. Each person wishing to speak on an item before the Board shall be permitted to be heard once for up
to three minutes.
1) Public comment* (For all items on the agenda, as well as items not on the agenda, but under the jurisdiction
of the Board.)
2) Hearing, discussion, and possible action involving:
APPLICATION: 2009-1233
APPLICANT: SPIVOCK, MUNROE
PARCEL NO.: 3774 361
PARCEL ADDRESS: 0200 BRANNAN ST, #328
TOPIC: Decline in Value
CURRENT ASSESSMENT: $1,860,000.00
APPLICANT'S OPINION: $1,550,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
3) Hearing, discussion, and possible action involving:
APPLICATION: 2009-1552
APPLICANT: SST INVESTMENTS
PARCEL NO.: 3728 018
PARCEL ADDRESS: 1252 - 1256 HOWARD ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $1,898,730.00
APPLICANT'S OPINION: $1,220,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
4) Hearing, discussion, and possible action involving:
APPLICATION: 2009-1676
APPLICANT: CULLER, TIMOTHY
PARCEL NO.: 0221 124
PARCEL ADDRESS: 1242 SACRAMENTO ST, 6
TOPIC: Decline in Value
CURRENT ASSESSMENT: $1,224,000.00
APPLICANT'S OPINION: $1,000,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: POSTPONED
5) Hearing, discussion, and possible action involving:
APPLICATION: 2009-1826
APPLICANT: GANIS, NANCY HULT
PARCEL NO.: 0105 066
PARCEL ADDRESS: 1442 KEARNY ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $2,599,958.00
APPLICANT'S OPINION: $1,800,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
6) Hearing, discussion, and possible action involving:
APPLICATION: 2009-2208
APPLICANT: FORBES REVOCABLE TRUST
PARCEL NO.: 0606 009
PARCEL ADDRESS: 2506 WASHINGTON ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $3,000,000.00
APPLICANT'S OPINION: $2,200,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
7) Hearing, discussion, and possible action involving:
APPLICATION: 2009-2429
APPLICANT: 98 BATTERY ASSOCIATES, LLC
PARCEL NO.: 0266 008
PARCEL ADDRESS: 0098 BATTERY ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $12,436,651.00
APPLICANT'S OPINION: $6,004,244.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: WITHDRAWN
8) Hearing, discussion, and possible action involving:
APPLICATION: 2009-2597
APPLICANT: 88 FIRST STREET ASSOCIATES
PARCEL NO.: 3708 009
PARCEL ADDRESS: 0088 01ST ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $4,546,214.00
APPLICANT'S OPINION: $1,980,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: POSTPONED
9) Hearing, discussion, and possible action involving:
APPLICATION: 2009-2599
APPLICANT: SIXTY-TWO FIRST STREET, LLC
PARCEL NO.: 3708 006
PARCEL ADDRESS: 0062 01ST ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $11,540,025.00
APPLICANT'S OPINION: $6,774,797.00
TAXABLE YEAR: 2009
APPEAL TYPE: Both Real & Personal Prty
ROLL TYPE: REGULAR
STATUS: POSTPONED
10) Hearing, discussion, and possible action involving:
APPLICATION: 2009-2600
APPLICANT: 78 FIRST STREET, LLC
PARCEL NO.: 3708 007
PARCEL ADDRESS: 0076 0080 01ST ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $6,399,426.00
APPLICANT'S OPINION: $1,329,383.00
TAXABLE YEAR: 2009
APPEAL TYPE: Both Real & Personal Prty
ROLL TYPE: REGULAR
STATUS: POSTPONED
11) Hearing, discussion, and possible action involving:
APPLICATION: 2009-2670
APPLICANT: MURPHY, MARGUARITA
PARCEL NO.: 0849 017
PARCEL ADDRESS: 0456 HAIGHT ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $1,352,892.00
APPLICANT'S OPINION: $1,000,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
12) Hearing, discussion, and possible action involving:
APPLICATION: 2009-2671
APPLICANT: MURPHY, MARGUARITA
PARCEL NO.: 0523 004
PARCEL ADDRESS: 2539 POLK ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $2,768,019.00
APPLICANT'S OPINION: $2,200,720.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
13) Hearing, discussion, and possible action involving:
APPLICATION: 2009-3468
APPLICANT: HAL SF PROPERTIES LP
PARCEL NO.: 0335 002C
PARCEL ADDRESS: 0305 HYDE ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $6,198,191.00
APPLICANT'S OPINION: $1,950,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: REJECTED - INVALID
14) Hearing, discussion, and possible action involving:
APPLICATION: 2009-3473
APPLICANT: HAL SF PROPERTIES LP
PARCEL NO.: 0338 021A
PARCEL ADDRESS: 0347 EDDY ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $5,321,825.00
APPLICANT'S OPINION: $1,699,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Both Real & Personal Prty
ROLL TYPE: REGULAR
STATUS: REJECTED - INVALID
15) Hearing, discussion, and possible action involving:
APPLICATION: 2009-3497
APPLICANT: HAL SF PROPERTIES LP
PARCEL NO.: 0300 018
PARCEL ADDRESS: 0935 SUTTER ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $4,958,337.00
APPLICANT'S OPINION: $1,701,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Both Real & Personal Prty
ROLL TYPE: REGULAR
STATUS: REJECTED - INVALID
KNOW YOUR RIGHTS UNDER THE SUNSHINE ORDINANCE
Government's duty is to serve the public, reaching it's decision in full view of the public. Commissions, boards, councils
and other agencies of the City and County exist to conduct the people's business. This ordinance assures that
deliberations are conducted before the people and the City operations are open to the people's review.
For more information on your rights under the Sunshine Ordinance (Chapter 67 of the San Francisco Administrative Code)
or to report a violation of the ordinance, contact the Administrator by mail to: Sunshine Ordinance Task Force, 1 Dr.
Carlton B. Goodlett Place, Room 244, San Francisco, CA 94102-4689; by phone at 415.554.7724, by fax at 415.554.7854, or
by e-mail at sotf@sfgov.org.
Citizens interested in obtaining a free copy of the Sunshine Ordinance can request a copy from the Administrator or by
printing Chapter 67 of the San Francisco Administrative Code from the Internet, at http://www.sfgov.org/sunshine/
Lobbyist Registration and Reporting Requirements
Individuals and entities that influence or attempt to influence local legislative or administrative action may be required by
the San Francisco Lobbyist Ordinance [SF Campaign & Governmental Conduct Code § 2.100] to register and report
lobbying activity. For more information about the Lobbyist Ordinance, please contact the San Francisco Ethics
Commission at 30 Van Ness Avenue, Suite 3900, San Francisco, CA 94102; telephone (415) 581-2300; fax (415) 581-2317;
Web Site Disability Access – The hearing room is wheelchair accessible.
* Public comment will be taken on every item on the agenda.
Agenda* / Notice of Assessment Appeals Board
Assessment Appeals Board 1 Hearing
Room 406, City Hall
Tuesday, October 26, 2010
1:30 PM
Under the California Constitution and applicable statutes, hearings of the Assessment Appeals Board are judicial
proceedings. The decisions of Assessment Appeals Boards must be based exclusively on properly admitted
evidence. Assessment Appeals Boards may not base any factual determinations necessary for their decisions on
anything other than the aforementioned evidence. Information presented through public comment, unless
properly admitted into evidence in compliance with the Revenue and Taxation code and the Property Tax Rules of
the State Board of Equalization, is not evidence upon which Assessment Appeals Boards may base findings.
The Assessment Appeals Board Agenda packet and documents are available for review in Room 405 at City Hall.
Each item on the Agenda may include the following documents: (1) An Application for Changed Assessment (2)
Comparable Sale Information (3) Department or Agency Correspondence (4) Public Correspondence.
Public comment will be taken for items on the agenda, as well as items not on the agenda but under the jurisdiction
of the Board. Each person wishing to speak on an item before the Board shall be permitted to be heard once for up
to three minutes.
1) Public comment* (For all items on the agenda, as well as items not on the agenda, but under the jurisdiction
of the Board.)
2) Hearing, discussion, and possible action involving:
APPLICATION: 2009-1060
APPLICANT: BRCP 1390 MARKET, LLC
PARCEL NO.: 0813 009
PARCEL ADDRESS: 1390 MARKET ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $44,422,695.00
APPLICANT'S OPINION: $22,000,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
3) Hearing, discussion, and possible action involving:
APPLICATION: 2009-1896
APPLICANT: KREFETZ, FRED
PARCEL NO.: 3789 851
PARCEL ADDRESS: 0239 BRANNAN ST, #18A
TOPIC: Decline in Value
CURRENT ASSESSMENT: $2,300,000.00
APPLICANT'S OPINION: $1,400,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: POSTPONED
4) Hearing, discussion, and possible action involving:
APPLICATION: 2009-1912
APPLICANT: KREFETZ, FRED
PARCEL NO.: 3784 118
PARCEL ADDRESS: 1610 GILBERT ST, 10
TOPIC: Decline in Value
CURRENT ASSESSMENT: $537,083.00
APPLICANT'S OPINION: $393,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: POSTPONED
5) Hearing, discussion, and possible action involving:
APPLICATION: 2009-1960
APPLICANT: ROSELEE, LLC
PARCEL NO.: 3702 054
PARCEL ADDRESS: 1155 MARKET ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $34,011,716.00
APPLICANT'S OPINION: $15,000,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
6) Hearing, discussion, and possible action involving:
APPLICATION: 2009-2113
APPLICANT: DIVER, KRISTINA
PARCEL NO.: 3794 206
PARCEL ADDRESS: 0170 KING ST, 806
TOPIC: Decline in Value
CURRENT ASSESSMENT: $765,000.00
APPLICANT'S OPINION: $450,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
7) Hearing, discussion, and possible action involving:
APPLICATION: 2009-2969
APPLICANT: SC HOTEL PARTNERS, LLC
PARCEL NO.: 0305 009
PARCEL ADDRESS: 0550 GEARY ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $26,913,021.00
APPLICANT'S OPINION: $20,184,579.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: WITHDRAWN
8) Hearing, discussion, and possible action involving:
APPLICATION: 2009-2976
APPLICANT: SC HOTEL PARTNERS, LLC
PARCEL NO.: 0305 008
PARCEL ADDRESS: 0542 GEARY ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $2,340,259.00
APPLICANT'S OPINION: $1,755,381.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: WITHDRAWN
9) Hearing, discussion, and possible action involving:
APPLICATION: 2009-3216
APPLICANT: BENTLY NOB HILL
PARCEL NO.: 0214 016
PARCEL ADDRESS: 1360 JONES ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $26,032,750.00
APPLICANT'S OPINION: $23,429,475.00
TAXABLE YEAR: 2009
APPEAL TYPE: Both Real & Personal Prty
ROLL TYPE: REGULAR
STATUS: POSTPONED
10) Hearing, discussion, and possible action involving:
APPLICATION: 2009-3396
APPLICANT: AG/SIC ONE BEACH OWNER, LLC
PARCEL NO.: 0018 001
PARCEL ADDRESS: 0001 BEACH ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $28,050,000.00
APPLICANT'S OPINION: $8,415,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: POSTPONED
11) Hearing, discussion, and possible action involving:
APPLICATION: 2009-3431
APPLICANT: TS 222 SECOND ST LP
PARCEL NO.: 3735 063
PARCEL ADDRESS: 0222 02ND ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $46,818,000.00
APPLICANT'S OPINION: $14,045,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: POSTPONED
KNOW YOUR RIGHTS UNDER THE SUNSHINE ORDINANCE
Government's duty is to serve the public, reaching it's decision in full view of the public. Commissions, boards, councils
and other agencies of the City and County exist to conduct the people's business. This ordinance assures that
deliberations are conducted before the people and the City operations are open to the people's review.
For more information on your rights under the Sunshine Ordinance (Chapter 67 of the San Francisco Administrative Code)
or to report a violation of the ordinance, contact the Administrator by mail to: Sunshine Ordinance Task Force, 1 Dr.
Carlton B. Goodlett Place, Room 244, San Francisco, CA 94102-4689; by phone at 415.554.7724, by fax at 415.554.7854, or
by e-mail at sotf@sfgov.org.
Citizens interested in obtaining a free copy of the Sunshine Ordinance can request a copy from the Administrator or by
printing Chapter 67 of the San Francisco Administrative Code from the Internet, at http://www.sfgov.org/sunshine/
Lobbyist Registration and Reporting Requirements
Individuals and entities that influence or attempt to influence local legislative or administrative action may be required by
the San Francisco Lobbyist Ordinance [SF Campaign & Governmental Conduct Code § 2.100] to register and report
lobbying activity. For more information about the Lobbyist Ordinance, please contact the San Francisco Ethics
Commission at 30 Van Ness Avenue, Suite 3900, San Francisco, CA 94102; telephone (415) 581-2300; fax (415) 581-2317; Web Site Disability Access – The hearing room is wheelchair accessible.
* Public comment will be taken on every item on the agenda.