Agenda* / Notice of Assessment Appeals Board
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 property
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 member of the public will be allotted the same number of minutes to speak to the Board. The
Board may limit the total testimony to 30 minutes.
Assessment Appeals Board 1 Hearing Page 1 of 6
Room 406, City Hall
March 04, 2003 To March 04, 2003
9:30 AM (ALL DAY)
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 2001-0627
APPLICANT: POST-MONTGOMERY ASSOCIATES
PARCEL NO.: 0292 008
PARCEL ADDRESS: 0120 0130 KEARNY ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $5,715,586.00 APPLICANT'S OPINION: $571,558.00
TAXABLE YEAR: 2001
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
3) Hearing, discussion, and possible action involving:
APPLICATION 2001-0630
APPLICANT: THE LURIE COMPANY
PARCEL NO.: 0240 002
PARCEL ADDRESS: 0417 MONTGOMERY ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $4,881,423.00 APPLICANT'S OPINION: $488,142.00
TAXABLE YEAR: 2001
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
Assessment Appeals Board 1 Hearing Page 2 of 6
Room 406, City Hall
March 04, 2003 To March 04, 2003
9:30 AM (ALL DAY)
4) Hearing, discussion, and possible action involving:
APPLICATION 2001-0631
APPLICANT: SCHWARTZ ARTHUR & IDA
PARCEL NO.: 3776 025
PARCEL ADDRESS: 0490 0000 BRANNAN ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $1,213,632.00 APPLICANT'S OPINION: $118,984.00
TAXABLE YEAR: 2001
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: WITHDRAWN
5) Hearing, discussion, and possible action involving:
APPLICATION 2002-0051
APPLICANT: PACIFIC VALLEY INVESTORS
PARCEL NO.: 0305 013
PARCEL ADDRESS: 0580 0598 GEARY ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $6,771,643.00 APPLICANT'S OPINION: $4,500,000.00
TAXABLE YEAR: 2002
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
6) Hearing, discussion, and possible action involving:
APPLICATION 2002-0052
APPLICANT: MJB, LLC & SJJ, LLC
PARCEL NO.: 0341 007
PARCEL ADDRESS: 0034 0038 MASON ST,
TOPIC: Base Year / Change in Ownership
CURRENT ASSESSMENT: $1,500,000.00 APPLICANT'S OPINION: $1,043,760.00
TAXABLE YEAR: 2000
APPEAL TYPE: Real Property
ROLL TYPE: SUPPLEMENTAL
Assessment Appeals Board 1 Hearing Page 3 of 6
Room 406, City Hall
March 04, 2003 To March 04, 2003
9:30 AM (ALL DAY)
7) Hearing, discussion, and possible action involving:
APPLICATION 2002-0130
APPLICANT: BANK OF AMERICA
PARCEL NO.: 3506 001
PARCEL ADDRESS: 0001 0000 S SOUTH VAN NESS AVE,
TOPIC: Base Year / Change in Ownership
CURRENT ASSESSMENT: $72,500,000.00 APPLICANT'S OPINION: $50,000,000.00
TAXABLE YEAR: 1998
APPEAL TYPE: Real Property
ROLL TYPE: SUPPLEMENTAL
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 Donna Hall by mail to Administrator, Sunshine Ordinance Task Force, 1 Dr.
Carlton B. Goodlett Place, Room 409, San Francisco, CA 94102-4689; by phone at 415.554.7724, by fax at 415.554.7854,
or by e-mail at Donna_Hall@ci.sf.ca.us.
Citizens interested in obtaining a free copy of the Sunshine Ordinance can request a copy from Ms. Hall or by printing
Chapter 67 of the San Francisco Administrative Code on the Internet, at http://sfbos.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
www.sfgov.org/ethics
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
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 property
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 member of the public will be allotted the same number of minutes to speak to the Board. The
Board may limit the total testimony to 30 minutes.
Assessment Appeals Board 1 Hearing Page 4 of 6
Room 406, City Hall
March 04, 2003 To March 04, 2003
1:30 PM (ALL DAY)
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 2001-0039
APPLICANT: MASSACHUSETTS MUTUAL LIFE c/o CORNERSTONE REAL ESTATE
PARCEL NO.: 3741 032
PARCEL ADDRESS: 0201 0000 SPEAR ST,
TOPIC: Base Year / Change in Ownership
CURRENT ASSESSMENT: $70,095,286.00 APPLICANT'S OPINION: $62,495,286.00
TAXABLE YEAR: 2000
APPEAL TYPE: Real Property
ROLL TYPE: ESCAPE
3) Hearing, discussion, and possible action involving:
APPLICATION 2001-0404
APPLICANT: MASSACHUSETTS MUTUAL LIFE INSURANCE CO.
PARCEL NO.: 3741 032
PARCEL ADDRESS: 0201 0000 SPEAR ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $71,457,843.00 APPLICANT'S OPINION: $50,057,843.00
TAXABLE YEAR: 2001
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
Assessment Appeals Board 1 Hearing Page 5 of 6
Room 406, City Hall
March 04, 2003 To March 04, 2003
1:30 PM (ALL DAY)
4) Hearing, discussion, and possible action involving:
APPLICATION 2001-0408
APPLICANT: 524 HOWARD ASSOCIATES
PARCEL NO.: 3721 013
PARCEL ADDRESS: 0524 0000 HOWARD ST,
TOPIC:
CURRENT ASSESSMENT: $18,105,000.00 APPLICANT'S OPINION: $1,200,000.00
TAXABLE YEAR: 2001
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: POSTPONED
5) Hearing, discussion, and possible action involving:
APPLICATION 2001-0409
APPLICANT: 100 SPEAR ST. OWNERS
PARCEL NO.: 3717 001
PARCEL ADDRESS: 0100 0000 SPEAR ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $85,367,308.00 APPLICANT'S OPINION: $55,000,000.00
TAXABLE YEAR: 2001
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: POSTPONED
Assessment Appeals Board 1 Hearing Page 6 of 6
Room 406, City Hall
March 04, 2003 To March 04, 2003
1:30 PM (ALL DAY)
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 Donna Hall by mail to Administrator, Sunshine Ordinance Task Force, 1 Dr.
Carlton B. Goodlett Place, Room 409, San Francisco, CA 94102-4689; by phone at 415.554.7724, by fax at 415.554.7854,
or by e-mail at Donna_Hall@ci.sf.ca.us.
Citizens interested in obtaining a free copy of the Sunshine Ordinance can request a copy from Ms. Hall or by printing
Chapter 67 of the San Francisco Administrative Code on the Internet, at http://sfbos.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
www.sfgov.org/ethics
DISABILITY ACCESS – The hearing room is wheelchair accessible.
* Public comment will be taken on every item on the agenda.