Board 1 - March 27, 2012 - Agenda

Meeting Date: 
March 27, 2012 (All day)

Agenda* / Notice of Assessment Appeals Board
Assessment Appeals Board 1 Hearing
Room 406, City Hall
Tuesday, March 27, 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: 2009-1995
APPLICANT: UNION PROPERTY CAPITAL LLC
PARCEL NO.: 0311 005
PARCEL ADDRESS: 0660 MARKET ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $16,022,790.00
APPLICANT'S OPINION: $8,450,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Both Real & Personal Prty
ROLL TYPE: REGULAR

3) Hearing, discussion, and possible action involving:
APPLICATION: 2009-2453
APPLICANT: TRANSAMERICA REALTY SERVICES, INC.
PARCEL NO.: 3768 016
PARCEL ADDRESS: 0002 BRYANT ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $15,157,878.00
APPLICANT'S OPINION: $9,400,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

4) Hearing, discussion, and possible action involving:
APPLICATION: 2009-3213
APPLICANT: UNITED COMMERCIAL BANK
PARCEL NO.: 0227 048
PARCEL ADDRESS: 0555 MONTGOMERY ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $54,435,183.00
APPLICANT'S OPINION: $26,300,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: POSTPONED

5) 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

6) 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
STATUS: POSTPONED

7) Hearing, discussion, and possible action involving:
APPLICATION: 2009-3831
APPLICANT: 949 FELL ST LLC
PARCEL NO.: 0826 018
PARCEL ADDRESS: 0949 FELL ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $3,753,600.00
APPLICANT'S OPINION: $2,252,160.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

8) Hearing, discussion, and possible action involving:
APPLICATION: 2009-5032
APPLICANT: CARLAND, INC.
PARCEL NO.: 3727 004
PARCEL ADDRESS: 0150 - 0154 07TH ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $1,716,660.00
APPLICANT'S OPINION: $1,235,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

9) Hearing, discussion, and possible action involving:
APPLICATION: 2009-5086
APPLICANT: MANZARE, JOSEPH
PARCEL NO.: 3777 020
PARCEL ADDRESS: 0564 04TH ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $1,840,132.00
APPLICANT'S OPINION: $1,150,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

10) Hearing, discussion, and possible action involving:
APPLICATION: 2010-4921
APPLICANT: TRANSAMERICA REALTY SERVICES, LLC
PARCEL NO.: 3768 016
PARCEL ADDRESS: 0002 BRYANT ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $15,121,954.00
APPLICANT'S OPINION: $8,500,000.00
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
Tuesday, March 27, 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: 2009-0823
APPLICANT: CB-1 HOTEL, LLC
PARCEL NO.: 3706 270
PARCEL ADDRESS: 0757 MARKET ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $91,667,429.00
APPLICANT'S OPINION: $33,000,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: POSTPONED

3) Hearing, discussion, and possible action involving:
APPLICATION: 2009-0824
APPLICANT: CB-1 ENTERTAINMENT PARTNERS
PARCEL NO.: 3706 271
PARCEL ADDRESS:
TOPIC: Decline in Value
CURRENT ASSESSMENT: $8,285,353.00
APPLICANT'S OPINION: $2,750,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: POSTPONED

4) Hearing, discussion, and possible action involving:
APPLICATION: 2009-1211
APPLICANT: CB-1 HOTEL, LLC
PARCEL NO.: 3706 061
PARCEL ADDRESS: 0735 MARKET ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $17,722,173.00
APPLICANT'S OPINION: $8,500,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: POSTPONED

5) Hearing, discussion, and possible action involving:
APPLICATION: 2009-1532
APPLICANT: PRIME PROPERTIES B10 DE LLC
PARCEL NO.: 0272 014
PARCEL ADDRESS: 0795 PINE ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $16,238,499.00
APPLICANT'S OPINION: $12,585,681.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

6) Hearing, discussion, and possible action involving:
APPLICATION: 2009-2597
APPLICANT: 88 FIRST STREET ASSOCIATES
PARCEL NO.: 3708 009
PARCEL ADDRESS: 0088 01ST ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $4,546,214.00
APPLICANT'S OPINION: $1,980,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: WITHDRAWN

7) Hearing, discussion, and possible action involving:
APPLICATION: 2009-2598
APPLICANT: FIRST/JESSIE, LLC
PARCEL NO.: 3708 055
PARCEL ADDRESS: 0050 01ST ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $27,591,407.00
APPLICANT'S OPINION: $9,604,053.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: WITHDRAWN

8) Hearing, discussion, and possible action involving:
APPLICATION: 2009-2599
APPLICANT: 62 FIRST STREET, LLC
PARCEL NO.: 3708 006
PARCEL ADDRESS: 0062 01ST ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $11,540,025.00
APPLICANT'S OPINION: $6,774,797.00
TAXABLE YEAR: 2009
APPEAL TYPE: Both Real & Personal Prty
ROLL TYPE: REGULAR
STATUS: WITHDRAWN

9) Hearing, discussion, and possible action involving:
APPLICATION: 2009-2600
APPLICANT: 78 FIRST STREET, LLC
PARCEL NO.: 3708 007
PARCEL ADDRESS: 0076 0080 01ST ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $6,399,426.00
APPLICANT'S OPINION: $1,329,383.00
TAXABLE YEAR: 2009
APPEAL TYPE: Both Real & Personal Prty
ROLL TYPE: REGULAR
STATUS: WITHDRAWN

10) Hearing, discussion, and possible action involving:
APPLICATION: 2009-2601
APPLICANT: 518 MISSION STREET, LLC
PARCEL NO.: 3708 010
PARCEL ADDRESS: 0512 MISSION ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $1,515,404.00
APPLICANT'S OPINION: $417,600.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: WITHDRAWN

11) Hearing, discussion, and possible action involving:
APPLICATION: 2009-2602
APPLICANT: 518 MISSION STREET, LLC
PARCEL NO.: 3708 011
PARCEL ADDRESS: 0516 MISSION ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $4,979,187.00
APPLICANT'S OPINION: $1,432,800.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: WITHDRAWN

12) Hearing, discussion, and possible action involving:
APPLICATION: 2009-2603
APPLICANT: 518 MISSION STREET, LLC
PARCEL NO.: 3708 012
PARCEL ADDRESS: 0526 MISSION ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $9,741,889.00
APPLICANT'S OPINION: $2,805,900.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: WITHDRAWN

13) Hearing, discussion, and possible action involving:
APPLICATION: 2009-4750
APPLICANT: VAN NESS CAPITAL GROUP, LLC
PARCEL NO.: 0618 002
PARCEL ADDRESS: 1801 VAN NESS AVE,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $3,121,200.00
APPLICANT'S OPINION: $2,583,660.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

14) Hearing, discussion, and possible action involving:
APPLICATION: 2009-4751
APPLICANT: VAN NESS CAPITAL GROUP, LLC
PARCEL NO.: 0618 001A
PARCEL ADDRESS: ,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $2,601,000.00
APPLICANT'S OPINION: $1,215,840.00
TAXABLE YEAR: 2009
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.