Board 1 - January 17, 2013 - Agenda

Meeting Date: 
January 17, 2013 (All day)

Agenda* / Notice of Assessment Appeals Board
Assessment Appeals Board 1 Hearing
Room 406, City Hall
Thursday, January 17, 2013
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 properly 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: 2009-2940
APPLICANT: FAIR MARKET PROPERTIES LLC
PARCEL NO.: 0350 002
PARCEL ADDRESS: 1028 - 1056 MARKET ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $6,968,155.00
APPLICANT'S OPINION: $3,200,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

3) Hearing, discussion, and possible action involving:
APPLICATION: 2009-3646
APPLICANT: CLEMENS, CHARLES
PARCEL NO.: 0101 016
PARCEL ADDRESS: 1800 - 1804 MASON ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $1,804,046.00
APPLICANT'S OPINION: $1,575,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

4) Hearing, discussion, and possible action involving:
APPLICATION: 2009-3830
APPLICANT: PACIFIC EQUITY ONE LLC
PARCEL NO.: 0304 013
PARCEL ADDRESS: 0630 LEAVENWORTH ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $1,872,720.00
APPLICANT'S OPINION: $1,123,632.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

5) Hearing, discussion, and possible action involving:
APPLICATION: 2009-4339
APPLICANT: SAMSON, MARILOU
PARCEL NO.: 2431 018
PARCEL ADDRESS: 2574 - 31ST AVE,
TOPIC: Base Year/Change in Ownership-Incorrect Value
CURRENT ASSESSMENT: $720,000.00
APPLICANT'S OPINION: $500,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: BASE YEAR

6) Hearing, discussion, and possible action involving:
APPLICATION: 2009-4653
APPLICANT: 2007 S&P FAMILY TRUST
PARCEL NO.: 0210A010
PARCEL ADDRESS: 0950 STOCKTON ST, 403
TOPIC: Decline in Value
CURRENT ASSESSMENT: $338,537.00
APPLICANT'S OPINION: $260,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

7) Hearing, discussion, and possible action involving:
APPLICATION: 2009-5008
APPLICANT: GAYLORD HOTEL, LLC
PARCEL NO.: 0305 011
PARCEL ADDRESS: 0000 V,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $3,183,624.00
APPLICANT'S OPINION: $2,000,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

8) Hearing, discussion, and possible action involving:
APPLICATION: 2009-5010
APPLICANT: GAYLORD HOTEL, LLC
PARCEL NO.: 0305 036
PARCEL ADDRESS: 0620 JONES ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $30,397,912.00
APPLICANT'S OPINION: $20,000,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Both Real & Personal Prty
ROLL TYPE: REGULAR

9) Hearing, discussion, and possible action involving:
APPLICATION: 2009-6141
APPLICANT: ALL STAR HOSPITALITY, INC.
PARCEL NO.: 0489 037
PARCEL ADDRESS: 2358 LOMBARD ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $3,343,922.00
APPLICANT'S OPINION: $1,650,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: ESCAPE

10) Hearing, discussion, and possible action involving:
APPLICATION: 2010-1108
APPLICANT: SUN, STEVEN
PARCEL NO.: 0254 063
PARCEL ADDRESS: 0930 PINE ST, 215
TOPIC: Decline in Value
CURRENT ASSESSMENT: $570,512.00
APPLICANT'S OPINION: $450,500.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

11) Hearing, discussion, and possible action involving:
APPLICATION: 2010-1258
APPLICANT: HUANG, SIU
PARCEL NO.: 3756 010
PARCEL ADDRESS: 0351 - 09TH ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $3,968,573.00
APPLICANT'S OPINION: $3,000,000.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

12) Hearing, discussion, and possible action involving:
APPLICATION: 2010-2554
APPLICANT: FAIR MARKET PROPERTIES LLC
PARCEL NO.: 0350 002
PARCEL ADDRESS: 1028 - 1056 MARKET ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $6,951,641.00
APPLICANT'S OPINION: $3,400,000.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

13) Hearing, discussion, and possible action involving:
APPLICATION: 2010-4746
APPLICANT: PACIFIC HEIGHTS FRANKLIN PARTNERS II, LP
PARCEL NO.: 0671 006
PARCEL ADDRESS: 1581 - 1595 BUSH ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $6,813,894.00
APPLICANT'S OPINION: $2,750,000.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

14) Hearing, discussion, and possible action involving:
APPLICATION: 2010-4940
APPLICANT: MACALLISTER, JOHN
PARCEL NO.: 0094 017
PARCEL ADDRESS: 2124 HYDE ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $3,822,968.00
APPLICANT'S OPINION: $3,392,913.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

15) Hearing, discussion, and possible action involving:
APPLICATION: 2010-5675
APPLICANT: YAO, DONNA LEE
PARCEL NO.: 0242 017
PARCEL ADDRESS: 0738 STOCKTON ST,
TOPIC: Base Year/Change in Ownership-Incorrect Value
CURRENT ASSESSMENT: $2,447,014.00
APPLICANT'S OPINION: $1,680,000.00
TAXABLE YEAR: 2008
APPEAL TYPE: Real Property
ROLL TYPE: SUPPLEMENTAL

16) Hearing, discussion, and possible action involving:
APPLICATION: 2011-1417
APPLICANT: YAO, DONNA LEE
PARCEL NO.: 0242 017
PARCEL ADDRESS: 0738 STOCKTON ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $2,459,560.00
APPLICANT'S OPINION: $1,650,000.00
TAXABLE YEAR: 2011
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 the Administrator by mail to: 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 the Administrator or by printing Chapter 67 of the San Francisco Administrative Code from 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.

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
Thursday, January 17, 2013
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 properly 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: 2009-2467
APPLICANT: GARLOCK, WILLIAM
PARCEL NO.: 3763 015C
PARCEL ADDRESS: 0462 BRYANT ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $2,884,965.00
APPLICANT'S OPINION: $1,100,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

3) Hearing, discussion, and possible action involving:
APPLICATION: 2009-2468
APPLICANT: GARLOCK, WILLIAM
PARCEL NO.: 3763 015A
PARCEL ADDRESS: 0460 BRYANT ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $6,287,145.00
APPLICANT'S OPINION: $4,300,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

4) Hearing, discussion, and possible action involving:
APPLICATION: 2009-3201
APPLICANT: 966 MARKET INVESTORS,LLC
PARCEL NO.: 0342 002
PARCEL ADDRESS: 0966 - 0970 MARKET ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $4,059,120.00
APPLICANT'S OPINION: $2,000,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

5) Hearing, discussion, and possible action involving:
APPLICATION: 2009-3202
APPLICANT: MARKET STREET HOLDINGS 972, LLC
PARCEL NO.: 0342 004
PARCEL ADDRESS: 0972 MARKET ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $2,164,864.00
APPLICANT'S OPINION: $1,000,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

6) Hearing, discussion, and possible action involving:
APPLICATION: 2009-3203
APPLICANT: MARKET STREET HOLDINGS 972, LLC
PARCEL NO.: 0342 014
PARCEL ADDRESS: 0974 MARKET ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $4,221,483.00
APPLICANT'S OPINION: $2,000,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

7) Hearing, discussion, and possible action involving:
APPLICATION: 2009-3215
APPLICANT: BENTLY HOLDINGS CALIFORNIA, LP
PARCEL NO.: 0309 020
PARCEL ADDRESS: 0234 - 0240 STOCKTON ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $29,073,336.00
APPLICANT'S OPINION: $26,166,002.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

8) Hearing, discussion, and possible action involving:
APPLICATION: 2009-3399
APPLICANT: SWIG 631 FOLSOM LLC
PARCEL NO.: 3750 091
PARCEL ADDRESS: 0633 FOLSOM ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $38,778,555.00
APPLICANT'S OPINION: $11,633,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

9) Hearing, discussion, and possible action involving:
APPLICATION: 2009-3431
APPLICANT: TS 222 SECOND ST LP
PARCEL NO.: 3735 063
PARCEL ADDRESS: 0222 02ND ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $46,818,000.00
APPLICANT'S OPINION: $14,045,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

10) Hearing, discussion, and possible action involving:
APPLICATION: 2009-6256
APPLICANT: NIAM 563 LUSK, LLC
PARCEL NO.: 3787 022
PARCEL ADDRESS: 0025 LUSK ST,
TOPIC: Base Year/Change in Ownership-Incorrect Value
CURRENT ASSESSMENT: $5,900,000.00
APPLICANT'S OPINION: $2,002,500.00
TAXABLE YEAR: 2007
APPEAL TYPE: Real Property
ROLL TYPE: SUPPLEMENTAL

11) Hearing, discussion, and possible action involving:
APPLICATION: 2009-6257
APPLICANT: NIAM 563 LUSK, LLC
PARCEL NO.: 3787 022
PARCEL ADDRESS: 0025 LUSK ST,
TOPIC: Base Year/Change in Ownership-Incorrect Value
CURRENT ASSESSMENT: $5,900,000.00
APPLICANT'S OPINION: $2,042,550.00
TAXABLE YEAR: 2008
APPEAL TYPE: Real Property
ROLL TYPE: SUPPLEMENTAL

12) Hearing, discussion, and possible action involving:
APPLICATION: 2009-6258
APPLICANT: NIAM 563 LUSK, LLC
PARCEL NO.: 3787 022
PARCEL ADDRESS: 0025 LUSK ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $6,018,000.00
APPLICANT'S OPINION: $2,083,401.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: ESCAPE

13) Hearing, discussion, and possible action involving:
APPLICATION: 2009-6324
APPLICANT: WICKLOW PARTNERS
PARCEL NO.: 0618 003
PARCEL ADDRESS: 1850 CLAY ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $7,981,500.00
APPLICANT'S OPINION: $6,651,250.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: ESCAPE

14) Hearing, discussion, and possible action involving:
APPLICATION: 2010-1014
APPLICANT: NIAM 563 LUSK, LLC
PARCEL NO.: 3787 022
PARCEL ADDRESS: 0025 LUSK ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $6,003,737.00
APPLICANT'S OPINION: $2,042,550.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

15) Hearing, discussion, and possible action involving:
APPLICATION: 2010-4462
APPLICANT: LEXINGTON LION SF
PARCEL NO.: 3957 003
PARCEL ADDRESS: 1950 17TH ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $38,959,899.00
APPLICANT'S OPINION: $20,000,000.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

16) Hearing, discussion, and possible action involving:
APPLICATION: 2010-4528
APPLICANT: CFRI/URBAN 966 MARKET LLC
PARCEL NO.: 0342 002
PARCEL ADDRESS: 0966 - 0970 MARKET ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $4,049,500.00
APPLICANT'S OPINION: $2,000,000.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

17) Hearing, discussion, and possible action involving:
APPLICATION: 2010-4529
APPLICANT: MARKET STREET HOLDINGS 972, LLC
PARCEL NO.: 0342 004
PARCEL ADDRESS: 972 MARKET ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $2,159,733.00
APPLICANT'S OPINION: $1,000,000.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

18) Hearing, discussion, and possible action involving:
APPLICATION: 2010-4530
APPLICANT: MARKET STREET HOLDINGS 972, LLC
PARCEL NO.: 0342 014
PARCEL ADDRESS: 0974 MARKET ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $4,211,478.00
APPLICANT'S OPINION: $2,000,000.00
TAXABLE YEAR: 2010
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 the Administrator by mail to: 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 the Administrator or by printing Chapter 67 of the San Francisco Administrative Code from 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.

Disability Access – The hearing room is wheelchair accessible.

* Public comment will be taken on every item on the agenda.