FINAL ACTION MINUTES MONTEREY COUNTY ASSESSMENT APPEALS BOARD FRIDAY, MAY 17, 2013 168 W. Alisal St., 1 st Floor, Salinas, CA 93901 9:00 A.M. 1. Roll Call: Russ Jeffries, Chair; Chris Daniel, Vice-Chair; Glen Alder, Board Member Wendy Strimling, Deputy County Counsel, Board Counsel Iracema Lopez, Board Clerk to the Gail T. Borkowski, Clerk of the Board of Supervisors 2. Public Comment Period: None. 3. Consent Calendar - Approve stipulations: Member Alder, the Board unanimously accepted and approved the stipulations below: 11-394 Hartnell Plaza Associates / APN 016-081-007 11-420 TRU 2005 RE I, LLC / APN 253-201-049 11-510 Jeffrey R. Cohen / APN 006-382-030 11-519 Carmel Bay, LLC / APN 008-162-019 11-558 Helen O. D Oliveira & Renaldo Marques / APN 010-031-012 11-567 Graham S. & Dorothy M. Caleb / APN 008-511-003 11-575 Mary B. Boscoe / APN 189-363-008 11-585 William E. Hayward / APN 259-092-023 11-586 Alex & Guadalupe Brambila / APN 129-152-007 11-589 Gerald & Sherri J. Hodnefield TRS / APN 239-071-003 11-591 Robert & Michele Le Serchuk TRS / APN 009-391-001 11-592 Georgia Byrne TR / APN 161-632-025 11-595 Sandra T. Pepe / APN 008-233-007 11-601 Arvind Panchal / APN 013-104-024 11-602 Arvind Panchal / APN 013-191-006 11-603 Arvind Panchal / APN 011-363-006 11-609 Gemini Theater / APN 002-234-031 11-626 Manuel & Mary Lou Oliveira / APN 006-132-019 11-631 John L. & Joanne S. Shuman / APN 006-344-020 11-633 Michelle E. Uquillas / APN 131-042-015 REMOVED
Agenda May 17, 2013-2 - 11-636 Daniel N. Pollock / APN 007-612-013 11-637 D.J. Dilworth TR / APN 006-498-010 11-638 Home Depot USA Inc. / APN 253-332-033 11-644 Juley Hull / APN 006-313-004 11-661 John D. & Margaret J. Noonan / APN 010-263-002 11-662 John C. Oglesby / APN 010-116-005 11-663 Luskin Daughters 1996 Trust / APN 416-131-032 11-704 Platium Energy/Northwest Dealer Co. / APN 015-012-015 11-780 Paul Goddard / APN 239-131-022 11-788 Diane M. Hernandez Broussard (aka Diane Mall) / APN 008-391-002 11-794 Stephen W. Goldman / APN 009-301-003 11-796 Kenneth & Donna M. Derr / APN 009-432-016 11-801 Gregory Warnars / APN 129-331-005 11-819 Michael H. Young / APN 416-133-030 11-822 Richard F. & Laura J. Humphreys / APN 010-276-005 11-823 Eric & Cynthia Meyer / APN 010-174-017 11-825 Joseph W. Jr. & Dolores M. Callahan / APN 010-214-041 11-827 Michael D. & Vanessa M. Denham / APN 009-031-034 REMOVED A2012- Brian D. & Christine A. Westbrook / APN 101-301-005 00128 A2012- Deiter Back / APN 006-517-004 00166 A2012- Michael H. Young / APN 416-133-030 00276 A2012- Robert Castro / APN 139-424-021 00456 4. Consent Calendar - Approve withdrawals: Member Alder, the Board unanimously accepted and approved the withdrawals below, including the withdrawals received after the posting of the agenda as referenced: 11-557 Stanley J. & Georgene K. Psarell TRS / APN 239-131-004 11-619 Katherine A. Wier / APN 006-421-018 11-620 Charles Summer Greene Studio LLC / APN 010-173-039 11-634 Kenneth R. Baggett / APN 007-401-015 11-656 Rodney J. & Paula R. Okamoto / APN 006-164-020 11-688 Hotel Pacific Monterey, LLC / APN 001-568-004 11-698 International Paper Company / APN 177-141-068 11-702 Orchard Supply Hardware LLC / 011-011-029 11-778 John Montgomery / APN 239-051-016 11-782 Riggs Property, LP / APN 010-301-009 11-792 Coast American Cooling, LP / APN 133-491-011 11-793 Coast American Cooling, LP / APN 133-491-012 11-797 Christoperh V. & Dana C. Vanneli TRS / APN 010-272-010
Agenda May 17, 2013-3 - 11-820 Jay R. & Allene Williams / APN 010-271-001 11-821 Himanshu C. & Anima H. Desai TRS / APN 207-193-019 11-826 Marc De Leon / APN 011-032-003 11-832 Lucinda M. Mc Dermott Trust / APN 010-174-004 11-833 Elizabeth Manzo Mccarter Trust / APN 006-012-009 11-841 Delroy Hayunga / APN 239-121-006 11-875 Carmed Associates, LP / APN 008-131-016 11-892 Gregg K. Satow / APN 259-152-004 11-893 Gregg K. Satow / APN 259-152-005 Withdrawals received after the posting of the agenda: 11-625 Suna L. Price / APN 416-031-001 11-687 KLA Monterey Leasehold LLC / APN 001-761-047 5. Other Board Matters a. Approve Assessment Appeals Meeting Minutes of January 18, 2013. BOARD ACTION: By consensus the Board continued approval of the January 18, 2013 minutes to June 21, 2013. b. Approve Assessment Appeals Meeting Minutes of March 22, 2013. BOARD ACTION: By consensus the Board continued approval of the March 22, 2013 minutes to June 21, 2013. c. Approve Assessment Appeals Meeting Minutes of April 19, 2013. BOARD ACTION: By consensus the Board continued approval of the April 19, 2013 minutes to June 21, 2013. Agreement for Extension and Waiver of Rights: d. 11-336 NetJets Aviation, Inc. / ACCT 800-033-895 Member Daniel, the Board unanimously granted approval of the Agreement and Extension for Waiver of Rights for application 11-336. e. 11-337 NetJets Aviation, Inc. / ACCT 800-033-896 Member Daniel, the Board unanimously granted approval of the Agreement and Extension for Waiver of Rights for application 11-337. f. 11-338 NetJets Aviation, Inc. / ACCT 800-033-878 Member Daniel, the Board unanimously granted approval of the Agreement and Extension for Waiver of Rights for application 11-338.
Agenda May 17, 2013-4 - g. 11-339 NetJets Aviation, Inc. / ACCT 800-033-877 Member Daniel, the Board unanimously granted approval of the Agreement and Extension for Waiver of Rights for application 11-339. h. 11-682 Jeanne Tyler Larson / APN 006-392-035 Member Daniel, the Board unanimously granted approval of the Agreement and Extension for Waiver of Rights for application 11-682. i. 11-708 Safeway, Inc. / APN 009-562-039 Member Alder, the Board unanimously denied the Agreement and Extension for Waiver of Rights and postponed the hearing on application 11-708 to July 15, 2013. 6. Member Jeffries left the dais at approximately 1:42 p.m. and returned at approximately 1:44 p.m. Member Jeffries was not present for item 27. Votes were 2-0 unless otherwise indicated. (Daniel & Alder present) Member Jeffries left the dais at approximately 1:47 p.m. and returned at approximately 1:52 p.m. Member Jeffries was not present for items 44 through 48. Votes were 2-0 unless otherwise indicated. (Daniel & Alder present) 7. 11-354 Luis Munoz / APN 012-831-001 application 11-354 to June 21, 2013 8. 11-372 Richard S. Deyerle / APN 007-681-002 application 11-372 to June 21, 2013. 9. 11-398 11-399 Ronald W. & Patricia K. Eastman / APN 239-121-008 Ronald W. & Patricia K. Eastman / APN 239-121-008 Patricia K. Eastman was sworn. Larry Tack, Supervising Appraiser and Steve Cagle, Assistant Assessor were sworn on behalf of the Assessor s office. Mrs. Eastman advised no Findings of Facts are requested. After the discussion, it was determined that Application 11-399 would be heard first on the base year value/decline in value and Application 11-398 would be heard afterwards relative to the supplemental assessment.
Agenda May 17, 2013-5 - Hearing on Application 11-399: Larry Tack gave his presentation. The following exhibits were submitted and marked for identification: Assessor Exhibit A Subject Photos for Vasquez Trail, APN 239-121-008; Appeals 11-398 & 11-399. (6 pages) Patricia Eastman made her presentation. The following exhibits were submitted and marked for identification: Applicant s Exhibit 1 Property comparison Worksheet, 21 Vasquez Trail. Applicant s Exhibit 2 Land valuations for Vasquez lots. (1 page) Attorney Brian Finnegan was sworn and addressed the Board regarding costs. Both parties concluded their presentations and cross-examination. The Board took application 11-399 under submission. Closed Session was held and the Board reported out after Closed Session on this item. Hearing on Application 11-398: Patricia K. Eastman and Attorney Brian Finnegan were previously sworn. Larry Tack, Supervising Appraiser and Steve Cagle, Assistant Assessor were previously sworn on behalf of the Assessor s office. Mrs. Eastman did not request Findings of Facts. Larry Tack gave his presentation. The following exhibits were submitted and marked for identification: Assessor s Exhibit A Family Dwelling Sales adjustment form; page of photos - APN 239-121-008 (2 pages) (The first page of Assessor s Exhibit A, submitted for the hearing on Application 11-399 is herein incorporated by reference.) Assessor s Exhibit B Distance and Travel time calculated by Google maps. (1 page) Assessor s Exhibit C Photos from MLS of 26 Potrero Trails Applicants Sales 2 (1 page)
Agenda May 17, 2013-6 - Patricia Eastman made her presentation. The following exhibits were submitted and marked for identification: Applicant s Exhibit 1 Property Comparison Worksheet 21 Vasquez Trail. Applicant s Exhibit 2 Land valuations for Vasquez lots. (Applicants exhibits 1 & 2, submitted for the hearing on Application 11-399 are herein incorporated by reference.) Attorney Brian Finnegan testified on behalf of the Applicant. Applicant s Exhibit 3 Deed of Conservation Easement. (26 pages) Applicant s Exhibit 4 Map Santa Lucia Preserve Phase C (1 page) Applicant s Exhibit 5 Chart of Santa Lucia Preserve Property Sales (1 page) The Board took application 11-398 under submission. Closed Session was held and the Board reported out after Closed Session on this item. Member Alder, the Board found the value for application 11-399, as of the tax valuation date of June 14, 2010, to be $2,660,000. Member Alder, the Board found the value for application 11-398, as of the tax valuation date of January 1, 2011, to be $4,500,000 10. 11-405 Rangaswamy Vasudevan / APN 239-111-012 application 11-405 to June 21, 2013. 11. 11-445 Bryan H. Draper / APN 010-223-024 application 11-445 to June 21, 2013. 12. 11-467 Flight Options, LLC / APN 013-221-020 application 11-467 to June 21, 2013.
Agenda May 17, 2013-7 - 13. 11-492 William & Joan Mack / APN 173-074-043 application 11-492 to June 21, 2013. 14. 11-509 William E. Conner II, Trustee of The Incline Trust 1990/ APN 157-171-076 application 11-509 to June 21, 2013. 15. 11-552 Robert K. & Patricia S. Colman / APN 243-131-004 application 11-552 to June 21, 2013. 16. 11-555 David C. Bouc / APN 187-021-029 Upon the motion of Member Daniel, seconded by Member Alder, the Board unanimously postponed the hearing on application 11-555 to June 21, 2013. 17. 11-570 Rudy D. Martin / APN 007-262-005 application 11-570 to July 15, 2013. 18. 11-577 11-579 11-580 11-581 Brian Clark / APN 015-021-021 Brian Clark / APN 015-021-020 Brian Clark / APN 011-581-002 Brian Clark / APN 011-571-003 Member Daniel, the Board unanimously d postponed the hearing on applications 11-577 through 11-581 to June 21, 2013. 19. 11-596 Patrick J. Connolly / APN 008-291-024 application 11-596 to June 21, 2013. 20. 11-610 11-611 Robert A. Hauswirth / APN 006-313-012 Robert A. Hauswirth / APN 990-219-637 applications 11-610 and 11-611 to June 21, 2013.
Agenda May 17, 2013-8 - 21. 11-622 Aaron Hill / APN 239-102-004 application 11-622 to June 21, 2013. 22. 11-623 Carmelita A. Rogers / APN 127-092-004 application 11-623 to June 21, 2013. 23. 11-625 Suna L. Price / APN 416-031-001 BOARD ACTION: Item withdrawn. See item 4 for action. 24. 11-643 Tejal C. Patel / APN 161-554-045 application 11-643 to June 21, 2013. 25. 11-651 Patricia R. Lucido / APN 189-242-003 Member Jeffries, with Member Daniel recusing himself the Board unanimously postponed the hearing on application 11-651 to June 21, 2013. (Member Daniel recused because he work for applicant.) 26. 11-663 Luskin Daughters 1996 Trust / APN 416-131-032 BOARD ACTION: Item stipulated. See item 3 for action. 27. 11-664 Heizinger Associates / APN 011-535-026 application 11-664 to June 21, 2013. 2-0 (Member Jeffries absent) 28. 11-665 AUG LLC / APN 011-523-018 application 11-665 to June 21, 2013. 29. 11-668 11-669 11-670 11-671 Big Sur Preservation Alliance LLC / APN 422-011-027 Big Sur Preservation Alliance LLC / APN 422-011-028 Big Sur Preservation Alliance LLC / APN 422-011-026 Big Sur Preservation Alliance LLC / APN 422-011-025 applications 11-668 through 11-671 to June 21, 2013.
Agenda May 17, 2013-9 - 30. 11-687 KLA Monterey Leasehold LLC / APN 001-761-047 BOARD ACTION: Item withdrawn. See item 4 for action. 31. 11-689 11-690 AUG LLC / APN 011-523-017 AUG LLC / APN 011-523-019 applications 11-689 and 11-690 to June 21, 2013. 32. 11-691 Mai S. Nguyen / APN 012-172-013 application 11-691 to June 21, 2013. 33. 11-693 Kelly A. King / APN 010-025-004 application 11-693 to June 21, 2013. 34. 11-697 Salinas Newspapers, Inc. / APN 002-335-005 application 11-697 to July 15, 2013 35. 11-699 Comerica Bank / APN 002-343-004 Member Alder, the Board unanimously postponed application 11-699 to June 21, 2013. 36. 11-700 Wells Fargo NA / APN 001-911-033 Member Daniel, the Board unanimously denied application 11-700 due to lack of appearance. 37. 11-701 Charles B. Johnson / APN 007-092-012 application 11-701 to June 21, 2013. 38. 11-705 Platinum Energy/Northwest Dealer Co. / APN 007-641-008 application 11-705 to June 21, 2013.
Agenda May 17, 2013-10 - 39. 11-706 FBC, LLC / APN 177-132-039 application 11-706 to June 21, 2013. 40. 11-707 Richard D. Enemark / APN 006-508-004 application 11-707 to June 21, 2013. 41. 11-714 11-715 Granite Construction Company / APN 800-026-105 Granite Construction Company / APN 860-002-847 applications 11-714 and 11-715 to June 21, 2013. 42. 11-716 C. David II & Wanda L. Brown / APN 239-031-001 application 11-716 to June 21, 2013. 43. 11-721 Joseph N. Walter & Kathy L. Mares / APN 157-171-017 application 11-721 to June 21, 2013. 44. 11-781 Psynergy Enterprise Developments, LLC / APN 024-102-022 Member Daniel, the Board unanimously denied application 11-781 due to lack of appearance. 2-0 (member Jeffries absent) 45. 11-787 Abbot Street Investments, LLC / APN 002-491-031 application 11-787 to June 21, 2013. 2-0 (Member Jeffries absent) 46. 11-791 Coast American Cooling, LP / APN 003-461-009 application 11-791 to June 21, 2013. 2-0 (Member Jeffries absent)
Agenda May 17, 2013-11 - 47. 11-803 Clear Channel Communications, Inc. / APN 800-005-798 application 11-803 to June 21, 2013. 2-0 (Member Jeffries absent) 48. 11-817 Winegardner & Hammons, Inc. / APN 860-001-785 application 11-817 to June 21, 2013. 2-0 (Member Jeffries absent) 49. 11-824 Brian J. Towersy & Marianne Cox / APN 007-491-018 application 11-824 to June 21, 2013. 50. 11-829 David M. Hall / APN 189-291-014 application 11-829 to June 21, 2013. 51. 11-830 Joan Holman / APN 009-293-013 application 11-830 to June 21, 2013. 52. 11-834 Leonard P. & Melanie O Neilll / APN 006-704-002 application 11-834 to June 21, 2013. 53. 11-835 Kevin O Shea / APN 007-103-008 application 11-835 to June 21, 2013. 54. 11-837 Ronald T. & Marianne L. Dreisbach / APN 117-052-014/117-052-022 application 11-837 to July 15, 2013.
Agenda May 17, 2013-12 - 55. 11-846 11-847 Robert Albanese TTEE / APN 008-601-001 Robert Albanese TTEE / APN 008-601-001 applications 11-846 and 11-847 to June 21, 2013. 56. 11-855 Frank Chiu / APN 006-206-002 application 11-855 to June 21, 2013. 57. 11-856 Douglas Bargenquast / APN 007-302-022 application 11-856 to June 21, 2013. 58. 11-857 Jamie Gerson / APN 006-235-012 application 11-857 to June 21, 2013. 59. Sr. Deputy County Counsel Wendy Strimling requested that the Board postpone or cancel the December 13, 2013 Assessment Appeal Board meeting. 60. Closed Session BOARD ACTION: There being no objection from the Assessor s office, upon the motion of Member Daniel, seconded by Member Alder, the Board, unanimously, approved cancellation of the December 13, 2013 Assessment Appeal Board meeting date. See item 9 for Closed Session report. 61. Adjournment to Friday, June 21, 2013.