March 01, 2000
AGENDA/NOTICE OF ASSESSMENT APPEALS BOARD No. 3 HEARING
ROOM 421, 1 DR. CARLTON B. GOODLETT PLACE, CITY HALL
March 1, 2000
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.
9:30 A.M.
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
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
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
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
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
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
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. 1 HEARING (con’t)
ROOM 421, 1 DR. CARLTON B. GOODLETT PLACE, CITY HALL
MARCH 1, 2000
9:00 A.M. (ALL DAY cont.)
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. 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 Rachel Arnstine-O’Hara by mail to Administrative Services, #1 Dr. Carlton
B. Goodlett Place, Room 362, by phone at 415.554.6171, by fax at 415.554.6177,
or by e-mail at Rachel_ArnstineO’Hara@ci.sf.ca.us.
Citizens interested in obtaining a copy of the Sunshine Ordinance can request
a free copy from Ms. Arnstine-O’Hara or by printing Chapter 67 of the San Francisco
Administrative Code on the Internet, at http://www.ci.sf.ca.us/bdsupvrs/sunshine