Board 2 - July 23, 2012 - Agenda

Meeting Date: 
July 23, 2012 (All day)

Agenda* / Notice of Assessment Appeals Board
Assessment Appeals Board 2 Hearing
Room 406, City Hall
Monday, July 23, 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: 2010-5178
APPLICANT: HD SUPPLY CO
PARCEL NO.: 4570 023
PARCEL ADDRESS: 0200 JENNINGS ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $8,428,729.00
APPLICANT'S OPINION: $4,100,000.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: POSTPONED

3) Hearing, discussion, and possible action involving:
APPLICATION: 2010-5193
APPLICANT: LINANE, EVELYN
PARCEL NO.: 3063 041
PARCEL ADDRESS: 0147 MELROSE AVE,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $750,000.00
APPLICANT'S OPINION: $618,751.00
TAXABLE YEAR: 2008
APPEAL TYPE: Real Property
ROLL TYPE: ESCAPE

4) Hearing, discussion, and possible action involving:
APPLICATION: 2010-5240
APPLICANT: THE CONTAINER STORE
PARCEL NO.: 2010900779
PARCEL ADDRESS:
TOPIC: Personal Property/Fixtures
CURRENT ASSESSMENT: $2,879,925.00
APPLICANT'S OPINION: $1.00
TAXABLE YEAR: 2009
APPEAL TYPE: Personal Property
ROLL TYPE: ESCAPE
STATUS: WITHDRAWN

5) Hearing, discussion, and possible action involving:
APPLICATION: 2010-5260
APPLICANT: WILSON, JOHN
PARCEL NO.: 2010900947
PARCEL ADDRESS:
TOPIC: Classification of Property is Incorrect
CURRENT ASSESSMENT: $21,656.00
APPLICANT'S OPINION: $21,656.00
TAXABLE YEAR: 2009
APPEAL TYPE: Penalty Assessment
ROLL TYPE: ESCAPE

6) Hearing, discussion, and possible action involving:
APPLICATION: 2010-5266
APPLICANT: CABLE CAR PARTNERS LLC
PARCEL NO.: 2010900883
PARCEL ADDRESS:
TOPIC: Personal Property/Fixtures
CURRENT ASSESSMENT: $45,779.00
APPLICANT'S OPINION: $0.00
TAXABLE YEAR: 2009
APPEAL TYPE: Personal Property
ROLL TYPE: ESCAPE

7) Hearing, discussion, and possible action involving:
APPLICATION: 2010-5268
APPLICANT: DOLBY PROPERTIES, LLC
PARCEL NO.: 2010900687
PARCEL ADDRESS:
TOPIC: Audit Under R&T Code Section 469
CURRENT ASSESSMENT: $1,818,703.00
APPLICANT'S OPINION: $1.00
TAXABLE YEAR: 2005
APPEAL TYPE: Personal Property
ROLL TYPE: ESCAPE

8) Hearing, discussion, and possible action involving:
APPLICATION: 2010-5270
APPLICANT: DOLBY PROPERTIES, LLC
PARCEL NO.: 2010900686
PARCEL ADDRESS:
TOPIC: Audit Under R&T Code Section 469
CURRENT ASSESSMENT: $2,187,937.00
APPLICANT'S OPINION: $1.00
TAXABLE YEAR: 2006
APPEAL TYPE: Personal Property
ROLL TYPE: ESCAPE

9) Hearing, discussion, and possible action involving:
APPLICATION: 2010-5271
APPLICANT: DOLBY PROPERTIES, LLC
PARCEL NO.: 2010900685
PARCEL ADDRESS:
TOPIC: Audit Under R&T Code Section 469
CURRENT ASSESSMENT: $1,754,427.00
APPLICANT'S OPINION: $1.00
TAXABLE YEAR: 2007
APPEAL TYPE: Personal Property
ROLL TYPE: ESCAPE

10) Hearing, discussion, and possible action involving:
APPLICATION: 2010-5274
APPLICANT: DOLBY PROPERTIES, LLC
PARCEL NO.: 2010900684
PARCEL ADDRESS:
TOPIC: Audit Under R&T Code Section 469
CURRENT ASSESSMENT: $1,759,511.00
APPLICANT'S OPINION: $1.00
TAXABLE YEAR: 2008
APPEAL TYPE: Personal Property
ROLL TYPE: ESCAPE

11) Hearing, discussion, and possible action involving:
APPLICATION: 2010-5276
APPLICANT: SYTS INVESTMENTS, LLC
PARCEL NO.: 6954 011C
PARCEL ADDRESS:
TOPIC: Decline in Value
CURRENT ASSESSMENT: $867,000.00
APPLICANT'S OPINION: $93,710.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: ESCAPE
STATUS: WITHDRAWN

12) Hearing, discussion, and possible action involving:
APPLICATION: 2010-5277
APPLICANT: SYTS INVESTMENTS, LLC
PARCEL NO.: 6954 033
PARCEL ADDRESS: 0915 - 0941 CAYUGA AVE,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $7,532,700.00
APPLICANT'S OPINION: $920,370.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: ESCAPE
STATUS: WITHDRAWN

13) Hearing, discussion, and possible action involving:
APPLICATION: 2010-5287
APPLICANT: KOGAN, ALEXANDER
PARCEL NO.: 2010900996
PARCEL ADDRESS:
TOPIC: Penalty Assessment
CURRENT ASSESSMENT: $272,396.00
APPLICANT'S OPINION: $272,396.00
TAXABLE YEAR: 2007
APPEAL TYPE: Penalty Assessment
ROLL TYPE: ESCAPE

14) Hearing, discussion, and possible action involving:
APPLICATION: 2010-5288
APPLICANT: KOGAN, ALEXANDER
PARCEL NO.: 2010900994
PARCEL ADDRESS:
TOPIC: Penalty Assessment
CURRENT ASSESSMENT: $0.00
APPLICANT'S OPINION: $0.00
TAXABLE YEAR: 2009
APPEAL TYPE: Penalty Assessment
ROLL TYPE: ESCAPE

15) Hearing, discussion, and possible action involving:
APPLICATION: 2010-5289
APPLICANT: KOGAN, ALEXANDER
PARCEL NO.: 2010900995
PARCEL ADDRESS:
TOPIC: Penalty Assessment
CURRENT ASSESSMENT: $0.00
APPLICANT'S OPINION: $0.00
TAXABLE YEAR: 2008
APPEAL TYPE: Penalty Assessment
ROLL TYPE: ESCAPE

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 2 Hearing
Room 406, City Hall
Monday, July 23, 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: 2010-2927
APPLICANT: REPERYASH, TATYANA
PARCEL NO.: 1704 027
PARCEL ADDRESS: 1274 - 1276 47TH AVE,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $1,063,881.00
APPLICANT'S OPINION: $900,000.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

3) Hearing, discussion, and possible action involving:
APPLICATION: 2010-3021
APPLICANT: WINIARSKI, ANDRE
PARCEL NO.: 1465 001B
PARCEL ADDRESS: 0423 - 0425 33RD AVE,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $1,567,077.00
APPLICANT'S OPINION: $850,000.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR
STATUS: POSTPONED

4) Hearing, discussion, and possible action involving:
APPLICATION: 2010-5290
APPLICANT: LOVING, STEVEN
PARCEL NO.: 2767 025
PARCEL ADDRESS: 4247 - 4249 21ST ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $769,780.00
APPLICANT'S OPINION: $622,393.00
TAXABLE YEAR: 2008
APPEAL TYPE: Real Property
ROLL TYPE: ESCAPE
STATUS: WITHDRAWN

5) Hearing, discussion, and possible action involving:
APPLICATION: 2010-5291
APPLICANT: LOVING, STEVEN
PARCEL NO.: 2767 025
PARCEL ADDRESS: 4247 - 4249 21ST ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $785,172.00
APPLICANT'S OPINION: $622,393.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: ESCAPE
STATUS: WITHDRAWN

6) Hearing, discussion, and possible action involving:
APPLICATION: 2010-5319
APPLICANT: CHAN, RAYMOND
PARCEL NO.: 5556 019
PARCEL ADDRESS: 0162V BREWSTER ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $345,000.00
APPLICANT'S OPINION: $200,000.00
TAXABLE YEAR: 2008
APPEAL TYPE: Real Property
ROLL TYPE: ESCAPE

7) Hearing, discussion, and possible action involving:
APPLICATION: 2010-5322
APPLICANT: LAU, SUET- YIM
PARCEL NO.: 1781 044
PARCEL ADDRESS: 2545 - 2549 IRVING ST,
TOPIC: Base Year/Change in Ownership-Incorrect Value
CURRENT ASSESSMENT: $1,000,000.00
APPLICANT'S OPINION: $600,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: SUPPLEMENTAL
STATUS: WITHDRAWN

8) Hearing, discussion, and possible action involving:
APPLICATION: 2010-5323
APPLICANT: LAU, SUET- YIM
PARCEL NO.: 1781 044
PARCEL ADDRESS: 2545 - 2549 IRVING ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $1,005,000.00
APPLICANT'S OPINION: $600,000.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: ESCAPE
STATUS: WITHDRAWN

9) Hearing, discussion, and possible action involving:
APPLICATION: 2010-5331
APPLICANT: HARTY-MURPHY FAMILY TRUST
PARCEL NO.: 6548 006A
PARCEL ADDRESS: 1250 SANCHEZ ST,
TOPIC: Base Year/Change in Ownership-Incorrect Value
CURRENT ASSESSMENT: $1,825,000.00
APPLICANT'S OPINION: $1,300,000.00
TAXABLE YEAR: 2007
APPEAL TYPE: Real Property
ROLL TYPE: SUPPLEMENTAL

10) Hearing, discussion, and possible action involving:
APPLICATION: 2010-5335
APPLICANT: HARTY-MURPHY FAMILY TRUST
PARCEL NO.: 6548 006A
PARCEL ADDRESS: 1250 SANCHEZ ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $1,861,500.00
APPLICANT'S OPINION: $1,300,000.00
TAXABLE YEAR: 2009
APPEAL TYPE: Real Property
ROLL TYPE: ESCAPE

11) Hearing, discussion, and possible action involving:
APPLICATION: 2010-5336
APPLICANT: HARTY-MURPHY FAMILY TRUST
PARCEL NO.: 6548 006A
PARCEL ADDRESS: 1250 SANCHEZ ST,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $1,857,087.00
APPLICANT'S OPINION: $1,300,000.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: ESCAPE

12) Hearing, discussion, and possible action involving:
APPLICATION: 2010-5367
APPLICANT: CHEN, YU JUN
PARCEL NO.: 5279 009
PARCEL ADDRESS: 1620V KIRKWOOD AVE,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $205,000.00
APPLICANT'S OPINION: $40,000.00
TAXABLE YEAR: 2010
APPEAL TYPE: Real Property
ROLL TYPE: ROLL CORRECTION
STATUS: WITHDRAWN

13) Hearing, discussion, and possible action involving:
APPLICATION: 2011-2829
APPLICANT: REPERYASH, TATYANA
PARCEL NO.: 1704 027
PARCEL ADDRESS: 1274 - 1276 47TH AVE,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $1,071,891.00
APPLICANT'S OPINION: $800,000.00
TAXABLE YEAR: 2011
APPEAL TYPE: Real Property
ROLL TYPE: REGULAR

14) Hearing, discussion, and possible action involving:
APPLICATION: 2011-3372
APPLICANT: WINIARSKI, ANDRE
PARCEL NO.: 1465 001B
PARCEL ADDRESS: 0423 - 0425 33RD AVE,
TOPIC: Decline in Value
CURRENT ASSESSMENT: $1,517,361.00
APPLICANT'S OPINION: $1,250,000.00
TAXABLE YEAR: 2011
APPEAL TYPE: Real Property
ROLL TYPE: ROLL CORRECTION
STATUS: POSTPONED

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.