Board 1 - June 13, 2012 - Agenda

Meeting Date: 
June 13, 2012 (All day)

Agenda* / Notice of Assessment Appeals Board
Assessment Appeals Board 1 Hearing
Room 406, City Hall
Wednesday, June 13, 2012
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: 2009-3460
APPLICANT: 10 UN PLAZA ASSOCIATES
PARCEL NO.: 0351 050
PARCEL ADDRESS: 0010 UNITED NATIONS PLZ,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $13,889,340.00
APPLICANT'S OPINION: $8,000,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

3) Hearing, discussion, and possible action involving:
APPLICATION: 2010-2526
APPLICANT: HANDLERY HOTELS, INC.
PARCEL NO.: 0315 013
PARCEL ADDRESS: 0268 O'FARRELL ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $1,983,268.00
APPLICANT'S OPINION: $1,020,000.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: POSTPONED

4) Hearing, discussion, and possible action involving:
APPLICATION: 2010-2527
APPLICANT: HANDLERY HOTELS, INC.
PARCEL NO.: 0315 014
PARCEL ADDRESS: 0272 O'FARRELL ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $2,150,181.00
APPLICANT'S OPINION: $765,000.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: POSTPONED

5) Hearing, discussion, and possible action involving:
APPLICATION: 2010-2528
APPLICANT: HANDLERY HOTELS, INC.
PARCEL NO.: 0315 022
PARCEL ADDRESS: 0351 GEARY ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $9,738,811.00
APPLICANT'S OPINION: $7,000,000.00
TAXABLE YEAR: 2010
APPEAL TYPE: Both Real & Personal Prty
ROLL TYPE: REGULAR
STATUS: WITHDRAWN

6) Hearing, discussion, and possible action involving:
APPLICATION: 2010-2571
APPLICANT: WONDERLY WILLIAM CHANDLER
PARCEL NO.: 0664 062
PARCEL ADDRESS: 1843 PINE ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $2,203,089.00
APPLICANT'S OPINION: $663,000.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: WITHDRAWN

7) Hearing, discussion, and possible action involving:
APPLICATION: 2010-3024
APPLICANT: PARK MACARTHUR ASSOC LLC
PARCEL NO.: 3788 039
PARCEL ADDRESS: 0345 BRANNAN ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $3,176,079.00
APPLICANT'S OPINION: $1,500,000.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

8) Hearing, discussion, and possible action involving:
APPLICATION: 2010-3025
APPLICANT: ESTERLE LLC
PARCEL NO.: 0498 029
PARCEL ADDRESS: 1450 LOMBARD ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $10,665,263.00
APPLICANT'S OPINION: $7,210,684.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: POSTPONED

9) Hearing, discussion, and possible action involving:
APPLICATION: 2010-3026
APPLICANT: GAJANAN, INC.
PARCEL NO.: 0504 012
PARCEL ADDRESS: 1595 LOMBARD ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $7,078,318.00
APPLICANT'S OPINION: $4,500,000.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: POSTPONED

10) Hearing, discussion, and possible action involving:
APPLICATION: 2010-3293
APPLICANT: UN PLAZA ASSOCIATES, LP
PARCEL NO.: 0351 050
PARCEL ADDRESS: 0010 UNITED NATIONS PLZ,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $13,856,422.00
APPLICANT'S OPINION: $6,922,000.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

11) Hearing, discussion, and possible action involving:
APPLICATION: 2010-3347
APPLICANT: 1499 CALIFORNIA STREET LLC
PARCEL NO.: 0250 016
PARCEL ADDRESS: 1499 CALIFORNIA ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $5,189,670.00
APPLICANT'S OPINION: $3,800,000.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

12) Hearing, discussion, and possible action involving:
APPLICATION: 2010-3349
APPLICANT: BON AIRE GROUP, LLC
PARCEL NO.: 0279 008
PARCEL ADDRESS: 1040 SUTTER ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $6,213,535.00
APPLICANT'S OPINION: $4,006,282.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: WITHDRAWN

13) Hearing, discussion, and possible action involving:
APPLICATION: 2010-4304
APPLICANT: 3D INVESTMENTS IV
PARCEL NO.: 0676 033
PARCEL ADDRESS: 1800 SUTTER ST,
TOPIC:
CURRENT ASSESSMENT: $10,651,634.00
APPLICANT'S OPINION: $7,500,000.00
TAXABLE YEAR: 2010
APPEAL TYPE: Both Real & Personal Prty
ROLL TYPE: REGULAR

14) Hearing, discussion, and possible action involving:
APPLICATION: 2010-4310
APPLICANT: BENSON, ERIC
PARCEL NO.: 0528 029
PARCEL ADDRESS: 1648 UNION ST, 202
TOPIC: Decline in Value
CURRENT ASSESSMENT: $826,342.00
APPLICANT'S OPINION: $597,892.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

15) Hearing, discussion, and possible action involving:
APPLICATION: 2010-4317
APPLICANT: CULDICE, PURIQIMA
PARCEL NO.: 0095 023
PARCEL ADDRESS: 2460 LARKIN ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $2,967,054.00
APPLICANT'S OPINION: $2,012,714.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

16) Hearing, discussion, and possible action involving:
APPLICATION: 2010-4320
APPLICANT: DODSON, JEROME
PARCEL NO.: 0288 007
PARCEL ADDRESS: 0110 SUTTER ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $10,586,930.00
APPLICANT'S OPINION: $750,000.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

17) Hearing, discussion, and possible action involving:
APPLICATION: 2010-4336
APPLICANT: LAPIDOS, JACK
PARCEL NO.: 0320 002
PARCEL ADDRESS: 0537 HYDE ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $2,835,741.00
APPLICANT'S OPINION: $2,000,000.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

18) Hearing, discussion, and possible action involving:
APPLICATION: 2010-4349
APPLICANT: STEWART, DAVID
PARCEL NO.: 3752 394
PARCEL ADDRESS: 0821 FOLSOM ST, #101
TOPIC: Decline in Value
CURRENT ASSESSMENT: $1,482,168.00
APPLICANT'S OPINION: $1,000,000.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

19) Hearing, discussion, and possible action involving:
APPLICATION: 2010-4350
APPLICANT: TAHBAZOF, SIAVASH
PARCEL NO.: 3728 018
PARCEL ADDRESS: 1252 - 1256 HOWARD ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $1,894,230.00
APPLICANT'S OPINION: $1,325,000.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

20) Hearing, discussion, and possible action involving:
APPLICATION: 2010-4354
APPLICANT: ZEE, TERRI
PARCEL NO.: 3745 094
PARCEL ADDRESS: 0333 MAIN ST, UNIT 5L
TOPIC: Decline in Value
CURRENT ASSESSMENT: $678,452.00
APPLICANT'S OPINION: $475,000.00
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.

Agenda* / Notice of Assessment Appeals Board
Assessment Appeals Board 1 Hearing
Room 406, City Hall
Wednesday, June 13, 2012
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: 2010-2691
APPLICANT: HOTALING PARTNERS, LLC
PARCEL NO.: 0196 025
PARCEL ADDRESS: 0030 HOTALING PL,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $5,822,810.00
APPLICANT'S OPINION: $3,784,826.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

3) Hearing, discussion, and possible action involving:
APPLICATION: 2010-2694
APPLICANT: ECLIPSE CHAMPAGNE BUILDING, LLC
PARCEL NO.: 0196 024
PARCEL ADDRESS: 0520 - 0530 WASHINGTON ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $6,352,156.00
APPLICANT'S OPINION: $4,138,710.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

4) Hearing, discussion, and possible action involving:
APPLICATION: 2010-2697
APPLICANT: PACIFIC PARTNERS, LLC
PARCEL NO.: 0176 007
PARCEL ADDRESS: 0801 MONTGOMERY ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $9,956,874.00
APPLICANT'S OPINION: $6,487,343.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

5) Hearing, discussion, and possible action involving:
APPLICATION: 2010-2970
APPLICANT: PETES BUILDING LLC
PARCEL NO.: 0287 022
PARCEL ADDRESS: 0429 - 0431 BUSH ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $3,726,540.00
APPLICANT'S OPINION: $2,425,022.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

6) Hearing, discussion, and possible action involving:
APPLICATION: 2010-2972
APPLICANT: GEARY ESTATE ASSOCIATION LP
PARCEL NO.: 0303 009
PARCEL ADDRESS: 0784 - 0786 GEARY ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $1,908,000.00
APPLICANT'S OPINION: $1,241,354.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

7) Hearing, discussion, and possible action involving:
APPLICATION: 2010-2975
APPLICANT: HAIGHT & FILLMORE ASSOCIATION LLC
PARCEL NO.: 0859 025
PARCEL ADDRESS: 0491 - 0499 HAIGHT ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $3,903,922.00
APPLICANT'S OPINION: $2,538,120.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

8) Hearing, discussion, and possible action involving:
APPLICATION: 2010-2976
APPLICANT: RUSSELL FLYNN TRUST
PARCEL NO.: 0184 008
PARCEL ADDRESS: 1501 LEAVENWORTH ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $3,565,076.00
APPLICANT'S OPINION: $2,317,927.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

9) Hearing, discussion, and possible action involving:
APPLICATION: 2010-2977
APPLICANT: BARBARA APARTMENTS
PARCEL NO.: 0767 008
PARCEL ADDRESS: 0580 MCALLISTER ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $5,018,899.00
APPLICANT'S OPINION: $3,263,800.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

10) Hearing, discussion, and possible action involving:
APPLICATION: 2010-2978
APPLICANT: WARRINGTON APARTMENTS LLC
PARCEL NO.: 0304 014
PARCEL ADDRESS: 0775 POST ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $3,911,904.00
APPLICANT'S OPINION: $2,543,000.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

11) Hearing, discussion, and possible action involving:
APPLICATION: 2010-3215
APPLICANT: MEYER, BYRON
PARCEL NO.: 0175 004
PARCEL ADDRESS: 0701 SANSOME ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $3,968,571.00
APPLICANT'S OPINION: $1,000,000.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

12) Hearing, discussion, and possible action involving:
APPLICATION: 2010-3266
APPLICANT: TURNBERRY LANSING
PARCEL NO.: 3749 059
PARCEL ADDRESS: 0043 - 0045 LANSING ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $13,575,000.00
APPLICANT'S OPINION: $9,497,000.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: ROLL CORRECTION
STATUS: WITHDRAWN

13) Hearing, discussion, and possible action involving:
APPLICATION: 2010-3282
APPLICANT: BORUX INTERNATIONAL CORP
PARCEL NO.: 0646 012
PARCEL ADDRESS: 1554 VAN NESS AVE,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $5,800,843.00
APPLICANT'S OPINION: $1,744,000.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: POSTPONED

14) Hearing, discussion, and possible action involving:
APPLICATION: 2010-3305
APPLICANT: BRYANT SPRINGS LLC
PARCEL NO.: 3780 078
PARCEL ADDRESS: 0840 BRANNAN ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $9,971,192.00
APPLICANT'S OPINION: $5,003,500.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

15) Hearing, discussion, and possible action involving:
APPLICATION: 2010-3327
APPLICANT: SMITH, CLIFFORD
PARCEL NO.: 0673 005
PARCEL ADDRESS: 1500 SUTTER ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $9,567,372.00
APPLICANT'S OPINION: $3,792,224.00
TAXABLE YEAR: 2010
APPEAL TYPE: Both Real & Personal Prty
ROLL TYPE: REGULAR
STATUS: WITHDRAWN

16) Hearing, discussion, and possible action involving:
APPLICATION: 2010-4332
APPLICANT: JIMENEZ, GARY
PARCEL NO.: 0299 010
PARCEL ADDRESS: 0798 POST ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $2,351,104.00
APPLICANT'S OPINION: $1,414,069.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: WITHDRAWN

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.