September 20, 2005-Joint MeetingSPECIAL MEETING OF
THE ASSESSMENT APPEALS BOARD
JOINT MEETING OF
ASSESSMENT APPEALS BOARDS NO. 1 and 2
Pursuant to Administrative Code Section 2B.6
TUESDAY, SEPTEMBER 20, 2005
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, discussion and possible action on proposed policies and procedures for implementing pre-hearing conferences specifically relating to assessment appeal applicants not responding to or complying with the Assessor’s request for information pursuant to R&T Code section 441(d) and SF Administrative Code sections 2B.21 and 2B.22.
A. See Attachment 1 - "Proposed Procedures and Implementation Plan"
5. Discussion and possible action regarding time limitations and/or allocations of time for Assessment Appeals Board hearings on large properties or complex cases involving legal issues.
A. Discussion and feedback on recent time limitations pilot program. What worked? What didn’t? Areas that need improvement? (See Attachment 2 examples)
B. How to address exceptions to time limitations and allocations established for a hearing. What criteria should be considered for granting additional hearing time? How far in advance of a hearing should an exception be requested?
6. Update by Marie Blits on legal issues pertaining to or affecting the Assessment Appeals Board.
A. Pending Lawsuits.
- Update on One Market Plaza lawsuit
- Pending lawsuit filed by Nordstrom, Inc. challenging the Board’s valuation decision for 1996, 1998, 1999, 2000 and 2001
- Pending lawsuit filed Protax challenging the City’s Administrative code regarding the current $30.00 fee required to file an assessment appeal applicant
B. Pending State Legislation (Attachment 3).
- SB 8 – Conflicts of Interest (Soto)
- SB 17 – Property Tax: Change in Ownership (Escutia)
C. State Board of Equalization.
- Assessment Appeals Board Jurisdiction on Base Year Value Transfers (Attachment 4)
- California Domestic Partner Rights and Responsibilities Act (Attachment 5/LTA 2005-017)
7. Update by Administrator regarding current Assessment Appeals Board workload and pending appeals.
- Monthly Reports for period ending August 31, 2005 (Attachment 6)
- Hearing Officer program for 2005/2006
- Assigned hearing days for Board 1 and Board 2
- Statistics for fiscal year end 2004/2005, period ending June 30, 2005 (Attachment 7)
- Upcoming training courses offered by the State Board of Equalization
8. Open discussion regarding other local procedures, rules or matters effecting 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 Board).
10. Adjournment.