October 19, 2004-Joint Meeting

SPECIAL MEETING

JOINT MEETING OF

ASSESSMENT APPEALS BOARDS NO. 1 and 2

Pursuant to Administrative Code Section 2B.6

TUESDAY, OCTOBER 19, 2004

9:30 A.M.

CITY HALL, ROOM 406

1.   Roll Call.

2.   Selection of a Chairperson for the Joint Meeting.

3.   Public Comment (for items on the agenda as well as items not on the agenda but under the jurisdiction of the Boards).

4.   Introduction and discussion of proposed local Assessment Appeals Board procedures for implementing the two recently approved additions to the SF Administrative Code listed below:

A.  Section 2B.21 – Production & Demand Procedures. Established pursuant to California Revenue and Taxation Code Sections 441 and 408 to elicit the Applicant and the Assessor to cooperate and communicate with each other prior to a hearing before the Assessment Appeals Board to ensure the hearing proceedings are timely and efficient.

B.  Section 2B.22 – Pre-Hearing Conferences. Established pursuant to California Property Tax Rule 305.2 to resolve issues between the Applicant and the Assessor such as, but not limited to, clarifying and defining the issues of an appeal, determine the status of exchange of information requests, bifurcating the issues of an appeal, and the scheduling date for an evidentiary hearing on the merits of an appeal.

5.   Update on legal issues affecting or that may affect the Assessment Appeals Board.

• Status on courts cases involving the San Francisco AAB.
  • One Market Plaza
  • Thomas Ballard / 1369 Hyde Street
• Court of Appeals decision on the Orange County Court case regarding Proposition 13 factoring forward the 2% increase from the base year value to establish current "full cash" value of property.
• California Assembly Bill 2857 (AB 2857), recently signed by the governor, confirming applicable roll value changes to be entered for Prop 8 appeals when an application is not timely decided by the AAB within the 2-year statutory time period.
• Effective Date for Domestic Partners Exclusions.

6.   Discussion on scheduling appeal applications for hearing before the Board – What works and what doesn’t.

• Assigned hearing days for Board 1 and Board 2.
• Hearing Officer program for 2004/2005.
• Pre-Hearing Conferences.
• Pre-Hearing Conferences for non-compliance of 441(d) requests.

7.   Administrative Reports and updates.

• AAB Activity Report for period ending September 30, 2004.
• Backlog of pending assessment appeal applications and appeals facing deadlines by December 1, 2005.
• Pending appeals exceeding $85 million in assessed value.
• Historical data regarding assessed values lowered by the Assessor compared to assessed values lowered by the Assessment Appeals Board.

8.   Open discussion regarding other local procedures and rules for the Assessment Appeals Board.

9.   Public Comment (for items on the agenda as well as items not on the agenda but under the jurisdiction of the Boards).

10.  Adjournment.