April 12, 2001

City & County of San Francisco
Assessment Appeals Board

Board 3

Archive of Minutes and Agendas (Through 2000)

Phone (415) 554-6778 ASSESSMENT APPEALS BOARD

FAX (415) 554-6775 City Hall, Room 405

TDD (415) 554-5227 1 Dr. Carlton B. Goodlett Place

E-MAIL: AAB@ci.sf.ca.us San Francisco CA., 94102-4697

AGENDA/NOTICE OF ASSESSMENT APPEALS BOARD No. 3 HEARING

ROOM 406, 1 DR. CARLTON B. GOODLETT PLACE, CITY HAL

Thursday, April 12, 2001

9:30 A.M. (All Day)

Under the California Constitution and applicable statutes, hearings of Assessment Appeals Boards 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 of 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 my 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.

1) Public Comment

2) Hearing, discussion, and possible action involving:

APPLICATION 92-0937

APPLICANT: ONE MARKET PLAZA

PARCEL ADDRESS: 1 MARKET PLAZA

CURRENT ASSESSMENT: $290,000,000 - APPLICANT’S OPINION: $104,629,922

TAXABLE YEAR: 86/87

3) Hearing, discussion, and possible action involving:

APPLICATION 92-0938

APPLICANT: ONE MARKET PLAZA

PARCEL ADDRESS: 1 MARKET PLAZA

CURRENT ASSESSMENT: $255,344,503 - APPLICANT’S OPINION: $106,722,520

TAXABLE YEAR: 87/88

4) Hearing, discussion, and possible action involving:

APPLICATION 92-0939

APPLICANT: ONE MARKET PLAZA

PARCEL ADDRESS: 1 MARKET PLAZA

CURRENT ASSESSMENT: $290,000,000 - APPLICANT’S OPINION: $106,722,520

TAXABLE YEAR: 87/88

AGENDA/NOTICE OF ASSESSMENT APPEALS BOARD No. 3 HEARING (con’t)

ROOM 406, 1 DR. CARLTON B. GOODLETT PLACE, CITY HALL

Thursday, April 12, 2001

9:30 A.M. (All Day)

5) Hearing, discussion, and possible action involving:

APPLICATION 92-0940

APPLICANT: ONE MARKET PLAZA

PARCEL ADDRESS: 1 MARKET PLAZA

CURRENT ASSESSMENT: $278,565,697 - APPLICANT’S OPINION: $108,856,969

TAXABLE YEAR: 88/89

6) Hearing, discussion, and possible action involving:

APPLICATION 92-0941

APPLICANT: ONE MARKET PLAZA

PARCEL ADDRESS: 1 MARKET PLAZA

CURRENT ASSESSMENT: $295,800,000 - APPLICANT’S OPINION: $108,856,969

TAXABLE YEAR: 88/89

7) Hearing, discussion, and possible action involving:

APPLICATION 92-0942

APPLICANT: ONE MARKET PLAZA

PARCEL ADDRESS: 1 MARKET PLAZA

CURRENT ASSESSMENT: $284,137,010 - APPLICANT’S OPINION: $111,034,107

TAXABLE YEAR: 89/90

8) Hearing, discussion, and possible action involving:

APPLICATION 92-0943

APPLICANT: ONE MARKET PLAZA

PARCEL ADDRESS: 1 MARKET PLAZA

CURRENT ASSESSMENT: $301,716,000 - APPLICANT’S OPINION: $111,034,107

TAXABLE YEAR: 89/90

9) Hearing, discussion, and possible action involving:

APPLICATION 92-0944

APPLICANT: ONE MARKET PLAZA

PARCEL ADDRESS: 1 MARKET PLAZA

CURRENT ASSESSMENT: $289,819,750 - APPLICANT’S OPINION: $113,254,788

TAXABLE YEAR: 90/91

10) Hearing, discussion, and possible action involving:

APPLICATION 92-0945

APPLICANT: ONE MARKET PLAZA

PARCEL ADDRESS: 1 MARKET PLAZA

CURRENT ASSESSMENT: $307,750,320 - APPLICANT’S OPINION: $113,254,788

TAXABLE YEAR: 90/91

AGENDA/NOTICE OF ASSESSMENT APPEALS BOARD No. 3 HEARING (con’t)

ROOM 406, 1 DR. CARLTON B. GOODLETT PLACE, CITY HALL

Thursday, April 12, 2001

9:30 A.M. (All Day)

11) Hearing, discussion, and possible action involving:

APPLICATION 92-0946

APPLICANT: ONE MARKET PLAZA

PARCEL ADDRESS: 1 MARKET PLAZA

CURRENT ASSESSMENT: $317,464,157 - APPLICANT’S OPINION: $115,519,882

TAXABLE YEAR: 91/92

12) Hearing, discussion, and possible action involving:

APPLICATION 92-0947

APPLICANT: ONE MARKET PLAZA

PARCEL ADDRESS: 1 MARKET PLAZA

CURRENT ASSESSMENT: $313,905,326 - APPLICANT’S OPINION: $115,519,882

TAXABLE YEAR: 91/92

13) Hearing, discussion, and possible action involving:

APPLICATION 92-0948

APPLICANT: ONE MARKET PLAZA

PARCEL ADDRESS: 1 MARKET PLAZA

CURRENT ASSESSMENT: $323,813,440 - APPLICANT’S OPINION: $117,830,278

TAXABLE YEAR: 92/93

14) Hearing, discussion, and possible action involving:

APPLICATION 92-0949

APPLICANT: ONE MARKET PLAZA

PARCEL ADDRESS: 1 MARKET PLAZA

CURRENT ASSESSMENT: $320,183,432 - APPLICANT’S OPINION: $117,830,278

TAXABLE YEAR: 92/93

15) Hearing, discussion, and possible action involving:

APPLICATION 92-0950

APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY

PARCEL ADDRESS: 1 MARKET PLAZA

CURRENT ASSESSMENT: $290,000,000 - APPLICANT’S OPINION: $104,629,922

TAXABLE YEAR: 86/87

16) Hearing, discussion, and possible action involving:

APPLICATION 92-0951

APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY

PARCEL ADDRESS: 1 MARKET PLAZA

CURRENT ASSESSMENT: $255,344,503 - APPLICANT’S OPINION: $106,722,520

TAXABLE YEAR: 87/88

AGENDA/NOTICE OF ASSESSMENT APPEALS BOARD No. 3 HEARING (con’t)

ROOM 406, 1 DR. CARLTON B. GOODLETT PLACE, CITY HALL

Thursday, April 12, 2001

9:30 A.M. (All Day)

17) Hearing, discussion, and possible action involving:

APPLICATION 92-0952

APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY

PARCEL ADDRESS: 1 MARKET PLAZA

CURRENT ASSESSMENT: $290,000,000 - APPLICANT’S OPINION: $106,722,520

TAXABLE YEAR: 87/88

18) Hearing, discussion, and possible action involving:

APPLICATION 92-0953

APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY

PARCEL ADDRESS: 1 MARKET PLAZA

CURRENT ASSESSMENT: $278,565,697 - APPLICANT’S OPINION: $108,856,969

TAXABLE YEAR: 88/89

19) Hearing, discussion, and possible action involving:

APPLICATION 92-0954

APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY

PARCEL ADDRESS: 1 MARKET PLAZA

CURRENT ASSESSMENT: $294,137,010 - APPLICANT’S OPINION: $111,034,107

TAXABLE YEAR: 89/90

20) Hearing, discussion, and possible action involving:

APPLICATION 92-0955

APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY

PARCEL ADDRESS: 1 MARKET PLAZA

CURRENT ASSESSMENT: $301,716,000 - APPLICANT’S OPINION: $111,034,107

TAXABLE YEAR: 89/90

21) Hearing, discussion, and possible action involving:

APPLICATION 92-0956

APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY

PARCEL ADDRESS: 1 MARKET PLAZA

CURRENT ASSESSMENT: $307,750,320 - APPLICANT’S OPINION: $113,254,788

TAXABLE YEAR: 90/91

22) Hearing, discussion, and possible action involving:

APPLICATION 92-0957

APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY

PARCEL ADDRESS: 1 MARKET PLAZA

CURRENT ASSESSMENT: $289,819,750 - APPLICANT’S OPINION: $113,254,788

TAXABLE YEAR: 90/91

AGENDA/NOTICE OF ASSESSMENT APPEALS BOARD No. 3 HEARING (con’t)

ROOM 406, 1 DR. CARLTON B. GOODLETT PLACE, CITY HALL

Thursday, April 12, 2001

9:30 A.M. (All Day)

23) Hearing, discussion, and possible action involving:

APPLICATION 92-0958

APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY

PARCEL ADDRESS: 1 MARKET PLAZA

CURRENT ASSESSMENT: $317,464,157 - APPLICANT’S OPINION: $115,519,882

TAXABLE YEAR: 91/92

24) Hearing, discussion, and possible action involving:

APPLICATION 92-0959

APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY

PARCEL ADDRESS: 1 MARKET PLAZA

CURRENT ASSESSMENT: $313,905,326 - APPLICANT’S OPINION: $115,519,882

TAXABLE YEAR: 91/92

25) Hearing, discussion, and possible action involving:

APPLICATION 92-0960

APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY

PARCEL ADDRESS: 1 MARKET PLAZA

CURRENT ASSESSMENT: $323,813,440 - APPLICANT’S OPINION: $117,830,278

TAXABLE YEAR: 92/93

26) Hearing, discussion, and possible action involving:

APPLICATION 92-0961

APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY

PARCEL ADDRESS: 1 MARKET PLAZA

CURRENT ASSESSMENT: $320,183,432 - APPLICANT’S OPINION: $117,830,278

TAXABLE YEAR: 92/93

27) Hearing, discussion, and possible action involving:

APPLICATION 92-0962

APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY

PARCEL ADDRESS: 1 MARKET PLAZA

CURRENT ASSESSMENT: $295,800,000 - APPLICANT’S OPINION: $108,856,969

TAXABLE YEAR: 88/89

28) Hearing, discussion, and possible action involving:

APPLICATION 93-5268

APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY OF THE UNITED

PARCEL ADDRESS: 1 MARKET PLAZA

CURRENT ASSESSMENT: $326,587,099 - APPLICANT’S OPINION: $190,000,000

TAXABLE YEAR: 93/94

AGENDA/NOTICE OF ASSESSMENT APPEALS BOARD No. 3 HEARING (con’t)

ROOM 406, 1 DR. CARLTON B. GOODLETT PLACE, CITY HALL

Thursday, April 12, 2001

9:30 A.M. (All Day)

29) Hearing, discussion, and possible action involving:

APPLICATION 93-6768

APPLICANT: ONE MARKET PLAZA - CB COMMERCIAL

PARCEL ADDRESS: 1 MARKET ST.

TOPIC: OTHER: Explanation to be submitted.

CURRENT ASSESSMENT: $4,042,042 - APPLICANT’S OPINION: $120,186,884

TAXABLE YEAR: 93/94

30) Hearing, discussion, and possible action involving:

APPLICATION 94-1487

APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY OF THE U. S.

PARCEL ADDRESS: 75 HOWARD ST.

TOPIC: BASE YEAR: the assessor’s base year and/or base year value is incorrect.

CURRENT ASSESSMENT: $4,122,881 - APPLICANT’S OPINION: $2,563,223

TAXABLE YEAR: 94/95

31) Hearing, discussion, and possible action involving:

APPLICATION 94-1488

APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY OF THE U. S.

PARCEL ADDRESS: 1 MARKET PLAZA

TOPIC: BASE YEAR: the assessor’s base year and/or base year value is incorrect.

CURRENT ASSESSMENT: $333,118,840 - APPLICANT’S OPINION: $204,336,776

TAXABLE YEAR: 94/95

32) Hearing, discussion, and possible action involving:

APPLICATION 94-2329

APPLICANT: ONE MARKET PLAZA

PARCEL ADDRESS: 75 HOWARD ST.

TOPIC: OTHER: Explanation to be submitted.

CURRENT ASSESSMENT: $4,122,881 - APPLICANT’S OPINION: $2,563,223

TAXABLE YEAR: 94/95

33) Hearing, discussion, and possible action involving:

APPLICATION 94-2330

APPLICANT: ONE MARKET PLAZA

PARCEL ADDRESS: 1 MARKET ST.

TOPIC: OTHER: Explanation to be submitted.

CURRENT ASSESSMENT: $333,118,840 - APPLICANT’S OPINION: $204,336,776

TAXABLE YEAR: 94/95

AGENDA/NOTICE OF ASSESSMENT APPEALS BOARD No. 3 HEARING (con’t)

ROOM 406, 1 DR. CARLTON B. GOODLETT PLACE, CITY HALL

Thursday, April 12, 2001

9:30 A.M. (All Day)

34) Hearing, discussion, and possible action involving:

APPLICATION 94-3207

APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY OF U.S.

PARCEL ADDRESS: 1 MARKET PLAZA

TOPIC: BASE YEAR: the assessor’s base year and/or base year value is incorrect.

CURRENT ASSESSMENT: $421,410,777 - APPLICANT’S OPINION: $106,722,520

TAXABLE YEAR: 87/88

35) Hearing, discussion, and possible action involving:

APPLICATION 94-3208

APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY OF THE U.S.

PARCEL ADDRESS: 1 MARKET PLAZA

TOPIC: BASE YEAR: the assessor’s base year and/or base year value is incorrect.

CURRENT ASSESSMENT: $429,338,994 - APPLICANT’S OPINION: $108,856,969

TAXABLE YEAR: 88/89

36) Hearing, discussion, and possible action involving:

APPLICATION 94-3209

APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY OF THE U.S.

PARCEL ADDRESS: 1 MARKET PLAZA

TOPIC: BASE YEAR: the assessor’s base year and/or base year value is incorrect.

CURRENT ASSESSMENT: $438,265,775 - APPLICANT’S OPINION: $111,034,107

TAXABLE YEAR: 89/90

37) Hearing, discussion, and possible action involving:

APPLICATION 94-3210

APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY OF THE U.S.

PARCEL ADDRESS: 1 MARKET PLAZA

TOPIC: BASE YEAR: the assessor’s base year and/or base year value is incorrect.

CURRENT ASSESSMENT: $421,191,091 - APPLICANT’S OPINION: $113,254,788

TAXABLE YEAR: 90/91

38) Hearing, discussion, and possible action involving:

APPLICATION 94-3211

APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY OF THE U.S.

PARCEL ADDRESS: 1 MARKET PLAZA

TOPIC: BASE YEAR: the assessor’s base year and/or base year value is incorrect.

CURRENT ASSESSMENT: $412,114,914 - APPLICANT’S OPINION: $115,519,882

TAXABLE YEAR: 91/92

AGENDA/NOTICE OF ASSESSMENT APPEALS BOARD No. 3 HEARING (con’t)

ROOM 406, 1 DR. CARLTON B. GOODLETT PLACE, CITY HALL

Thursday, April 12, 2001

9:30 A.M. (All Day)

39) Hearing, discussion, and possible action involving:

APPLICATION 94-3212

APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY OF THE U.S.

PARCEL ADDRESS: 1 MARKET PLAZA

TOPIC: BASE YEAR: the assessor’s base year and/or base year value is incorrect.

CURRENT ASSESSMENT: $409,037,213 - APPLICANT’S OPINION: $117,830,278

TAXABLE YEAR: 92/93

40) Hearing, discussion, and possible action involving:

APPLICATION 94-3511

APPLICANT: THE EQUITABLE LIFE ASSURANCE SOCIETY OF THE UNITED

PARCEL ADDRESS: 1 MARKET PLAZA

TOPIC: DECLINE IN VALUE: Assessor’s roll value exceeds the market as of the lien date.

CURRENT ASSESSMENT: $421,410,777 - APPLICANT’S OPINION: $104,629,922

TAXABLE YEAR: 86/87

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. The Sunshine 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 Clerk of the Board of Supervisors,

#1 Dr. Carlton B. Goodlett Place, Room 244, by phone at 415.554.7724, by fax at 415.554.5163, 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 free copy from Ms. Hall or by printing Chapter 67 of the San Francisco Administrative Code on the Internet, at http://www.ci.sf.ca.us/bdsupvrs/sunshine.htm