June 18, 2007Agenda* / Notice of Assessment Appeals Board
Assessment Appeals Board 1 Hearing
Room 406, City Hall
Monday, June 18, 2007
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 property admitted into evidence in compliance with the Revenue and Taxation code and the Property Tax Rules ofthe 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: 2003-0696
APPLICANT: SABEL, SYLVIA
PARCEL NO.: 0322 006B
PARCEL ADDRESS: 0430 HYDE ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $2,958,000.00
APPLICANT'S OPINION: $2,165,000.00
TAXABLE YEAR: 2003
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: POSTPONED
3) Hearing, discussion, and possible action involving:
APPLICATION: 2003-0911
APPLICANT: UNION BANK OF CALIFORNIA
PARCEL NO.: 0239 029
PARCEL ADDRESS: 0430 CALIFORNIA ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $60,442,462.00
APPLICANT'S OPINION: $51,216,995.00
TAXABLE YEAR: 2003
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: WITHDRAWN
4) Hearing, discussion, and possible action involving:
APPLICATION: 2003-0912
APPLICANT: UNION BANK OF CALIFORNIA
PARCEL NO.: 0239 003
PARCEL ADDRESS: 0400 CALIFORNIA ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $6,213,993.00
APPLICANT'S OPINION: $5,205,633.00
TAXABLE YEAR: 2003
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: WITHDRAWN
5) Hearing, discussion, and possible action involving:
APPLICATION: 2004-0392
APPLICANT: SFH ASSOCIATES, LP
PARCEL NO.: 0255 002
PARCEL ADDRESS: 0001 NOB HILL,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $58,399,798.00
APPLICANT'S OPINION: $17,518,000.00
TAXABLE YEAR: 2004
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
6) Hearing, discussion, and possible action involving:
APPLICATION: 2004-1209
APPLICANT: UNION BANK OF CALIFORNIA
PARCEL NO.: 0239 029
PARCEL ADDRESS: 0430 CALIFORNIA ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $61,415,392.00
APPLICANT'S OPINION: $51,084,187.00
TAXABLE YEAR: 2004
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: WITHDRAWN
7) Hearing, discussion, and possible action involving:
APPLICATION: 2004-1210
APPLICANT: UNION BANK OF CALIFORNIA
PARCEL NO.: 0239 003
PARCEL ADDRESS: 0400 CALIFORNIA ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $6,333,575.00
APPLICANT'S OPINION: $5,213,040.00
TAXABLE YEAR: 2004
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: WITHDRAWN
8) Hearing, discussion, and possible action involving:
APPLICATION: 2004-1212
APPLICANT: SABEL, SYLVIA
PARCEL NO.: 0322 006B
PARCEL ADDRESS: 0430 HYDE ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $3,013,225.00
APPLICANT'S OPINION: $2,040,000.00
TAXABLE YEAR: 2004
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: POSTPONED
9) Hearing, discussion, and possible action involving:
APPLICATION: 2005-0559
APPLICANT: UNION BANK OF CALIFORNIA
PARCEL NO.: 0239 029
PARCEL ADDRESS: 0430 CALIFORNIA ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $61,537,829.00
APPLICANT'S OPINION: $50,000,000.00
TAXABLE YEAR: 2005
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: WITHDRAWN
10) Hearing, discussion, and possible action involving:
APPLICATION: 2005-0560
APPLICANT: UNION BANK OF CALIFORNIA
PARCEL NO.: 0239 003
PARCEL ADDRESS: 0400 CALIFORNIA ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $7,114,797.00
APPLICANT'S OPINION: $5,871,852.00
TAXABLE YEAR: 2005
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: WITHDRAWN
11) Hearing, discussion, and possible action involving:
APPLICATION: 2005-0757
APPLICANT: EMBARCADERO CENTER ASSOCIATES
PARCEL NO.: 0231 023
PARCEL ADDRESS: 0002 THE EMBARCADERO,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $283,422,883.00
APPLICANT'S OPINION: $274,550,000.00
TAXABLE YEAR: 2005
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: WITHDRAWN
12) Hearing, discussion, and possible action involving:
APPLICATION: 2005-0758
APPLICANT: THREE EMBARCADEROCENTER WEST
PARCEL NO.: 0232 016
PARCEL ADDRESS: 0003 THE EMBARCADERO,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $284,547,578.00
APPLICANT'S OPINION: $275,500,000.00
TAXABLE YEAR: 2005
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: WITHDRAWN
13) Hearing, discussion, and possible action involving:
APPLICATION: 2005-0759
APPLICANT: ONE EMBARCADERO CENTER VENTURE, GP
PARCEL NO.: 0230 028
PARCEL ADDRESS: 0001 THE EMBARCADERO,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $302,478,572.00
APPLICANT'S OPINION: $293,200,000.00
TAXABLE YEAR: 2005
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: WITHDRAWN
14) Hearing, discussion, and possible action involving:
APPLICATION: 2005-0760
APPLICANT: FOUR EMBARCADERO CENTER VENTURE
PARCEL NO.: 0233 044
PARCEL ADDRESS: 0004 THE EMBARCADERO,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $350,904,522.00
APPLICANT'S OPINION: $342,300,000.00
TAXABLE YEAR: 2005
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: WITHDRAWN
15) Hearing, discussion, and possible action involving:
APPLICATION: 2005-0761
APPLICANT: FOUR EMBARCADERO CENTER VENTURE
PARCEL NO.: 0233 045
PARCEL ADDRESS: 0004V THE EMBARCADERO,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $3,374,081.00
APPLICANT'S OPINION: $3,000,000.00
TAXABLE YEAR: 2005
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: WITHDRAWN
16) Hearing, discussion, and possible action involving:
APPLICATION: 2006-0344
APPLICANT: KENWOOD BAY AQUARIUM, LLC
PARCEL NO.: 2006401126
PARCEL ADDRESS: 0039 PIER EMBARCADERO ,
TOPIC: Personal Property / Fixtures
CURRENT ASSESSMENT: $4,497,213.00
APPLICANT'S OPINION: $2,300,000.00
TAXABLE YEAR: 2006
APPEAL TYPE: Personal Property
ROLL TYPE: REGULAR
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 Frank Darby by mail to Administrator, 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 Mr. Darby or by printing Chapter 67 of the San Francisco Administrative Code on 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 www.sfgov.org/ethics/font>.
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
Monday, June 18, 2007
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 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 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: 2003-1236
APPLICANT: MASSACHUSETTS MUTUAL LIFE INS.
PARCEL NO.: 2003520419
PARCEL ADDRESS: 0405 TAYLOR ST,
TOPIC: Classification of Property in Incorrect
CURRENT ASSESSMENT: $1,900,676.00
APPLICANT'S OPINION: $80,000.00
TAXABLE YEAR: 2003
APPEAL TYPE: Personal Property
ROLL TYPE: REGULAR
3) Hearing, discussion, and possible action involving:
APPLICATION: 2003-1924
APPLICANT: MARITIME HOTEL ASSOCIATES, LP
PARCEL NO.: 2000300281
PARCEL ADDRESS: 3COM NAMING RIGHTS,
TOPIC: Base Year/Change in Ownership-Incorrect Value
CURRENT ASSESSMENT: $13,000,000.00
APPLICANT'S OPINION: $9,380,000.00
TAXABLE YEAR: 2000
APPEAL TYPE: Possessory Interest
ROLL TYPE: SUPPLEMENTAL
STATUS: WITHDRAWN
4) Hearing, discussion, and possible action involving:
APPLICATION: 2003-1925
APPLICANT: MARITIME HOTEL ASSOCIATES, LP
PARCEL NO.: 2003980015
PARCEL ADDRESS: ,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $13,260,000.00
APPLICANT'S OPINION: $8,380,000.00
TAXABLE YEAR: 2001
APPEAL TYPE: Possessory Interest
ROLL TYPE: ESCAPE
STATUS: WITHDRAWN
5) Hearing, discussion, and possible action involving:
APPLICATION: 2003-1926
APPLICANT: MARITIME HOTEL ASSOCIATES, LP
PARCEL NO.: 2003980016
PARCEL ADDRESS: ,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $13,525,200.00
APPLICANT'S OPINION: $7,380,000.00
TAXABLE YEAR: 2002
APPEAL TYPE: Possessory Interest
ROLL TYPE: ESCAPE
STATUS: WITHDRAWN
6) Hearing, discussion, and possible action involving:
APPLICATION: 2003-1927
APPLICANT: MARITIME HOTEL ASSOCIATES, LP
PARCEL NO.: 2003980017
PARCEL ADDRESS: ,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $13,795,704.00
APPLICANT'S OPINION: $7,380,000.00
TAXABLE YEAR: 2003
APPEAL TYPE: Possessory Interest
ROLL TYPE: ESCAPE
STATUS: WITHDRAWN
7) Hearing, discussion, and possible action involving:
APPLICATION: 2005-0122
APPLICANT: ONE ECKER ASSOC. L.P HILL COMPANIES LLC
PARCEL NO.: 3708 022
PARCEL ADDRESS: 0016 0030 JESSIE ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $11,788,529.00
APPLICANT'S OPINION: $7,600,000.00
TAXABLE YEAR: 2005
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
8) Hearing, discussion, and possible action involving:
APPLICATION: 2005-0231
APPLICANT: FOLEY, CHRISTOPHER
PARCEL NO.: 0145 032
PARCEL ADDRESS: 1268 GRANT AVE,
TOPIC: Base Year/Change in Ownership-Incorrect Value
CURRENT ASSESSMENT: $1,680,000.00
APPLICANT'S OPINION: $1,166,666.00
TAXABLE YEAR: 2004
APPEAL TYPE: Real Property
ROLL TYPE: SUPPLEMENTAL
9) Hearing, discussion, and possible action involving:
APPLICATION: 2005-0232
APPLICANT: FOLEY, CHRISTOPHER
PARCEL NO.: 0145 031
PARCEL ADDRESS: 1234 GRANT AVE,
TOPIC:
CURRENT ASSESSMENT: $1,500,000.00
APPLICANT'S OPINION: $583,333.00
TAXABLE YEAR: 2004
APPEAL TYPE: Real Property
ROLL TYPE: SUPPLEMENTAL
10) Hearing, discussion, and possible action involving:
APPLICATION: 2005-0768
APPLICANT: FLYNN PROPERTIES, INC.
PARCEL NO.: 3979 001
PARCEL ADDRESS: 0444 DE HARO ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $25,636,406.00
APPLICANT'S OPINION: $12,500,000.00
TAXABLE YEAR: 2005
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
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 Frank Darby by mail to Administrator, 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 Mr. Darby or by printing Chapter 67 of the San Francisco Administrative Code on 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 www.sfgov.org/ethics/font>.
Disability Access – The hearing room is wheelchair accessible.
* Public comment will be taken on every item on the agenda.