1 00:30:34,880 --> 00:31:04,710 Thank you. 2 00:31:04,720 --> 00:31:07,200 call whenever you let me just turn 3 00:31:07,200 --> 00:31:23,830 volume up on this one second here. 4 00:31:23,840 --> 00:31:26,720 See, 5 00:31:26,720 --> 00:31:29,279 >> the icon 6 00:31:29,279 --> 00:31:32,870 turn. 7 00:31:32,880 --> 00:31:44,870 » Just one second. Sorry. 8 00:31:44,880 --> 00:31:59,669 Sound. Okay. 9 00:31:59,679 --> 00:32:00,880 You want me to come to order? Would you 10 00:32:00,880 --> 00:32:02,080 like to go to order? 11 00:32:02,080 --> 00:32:04,240 >> Would you possibly? 12 00:32:04,240 --> 00:32:07,120 >> Okay. So, it's 9:31 on August 24th. 13 00:32:07,120 --> 00:32:10,320 We'll call the meeting to order 14 00:32:10,320 --> 00:32:12,880 and I'll start with the roll call. 15 00:32:12,880 --> 00:32:14,559 Hearing Officer Cohen 16 00:32:14,559 --> 00:32:15,360 >> present. 17 00:32:15,360 --> 00:32:18,640 >> Okay. And that concludes the roll call. 18 00:32:18,640 --> 00:32:19,919 Okay. Will everybody please stand for 19 00:32:19,919 --> 00:32:29,830 the pledge of allegiance? 20 00:32:29,840 --> 00:32:32,559 » Yes. We'll just 21 00:32:32,559 --> 00:32:35,120 >> and begin 22 00:32:35,120 --> 00:32:39,200 to flag United States of America and to 23 00:32:39,200 --> 00:32:41,919 the republic for which it stands. One 24 00:32:41,919 --> 00:32:45,200 nation under God, indivisible with 25 00:32:45,200 --> 00:32:47,679 liberty and justice for all. Will the 26 00:32:47,679 --> 00:32:51,360 audience please remain standing? 27 00:32:51,360 --> 00:32:53,760 I'll now place you under oath. Please 28 00:32:53,760 --> 00:32:55,360 raise your right hand. When I complete 29 00:32:55,360 --> 00:32:57,600 reading the oath, please state, I do. 30 00:32:57,600 --> 00:32:59,120 You do solemnly affirm that the 31 00:32:59,120 --> 00:33:00,720 testimony you're about to give in the 32 00:33:00,720 --> 00:33:02,640 matter now pending before this board 33 00:33:02,640 --> 00:33:04,240 will be the truth, the whole truth, and 34 00:33:04,240 --> 00:33:05,840 nothing but the truth. 35 00:33:05,840 --> 00:33:16,630 >> Thank you. 36 00:33:16,640 --> 00:33:18,640 That takes us to item number five, 37 00:33:18,640 --> 00:33:23,430 agenda review. 38 00:33:23,440 --> 00:33:24,799 The clerk of the board recommends 39 00:33:24,799 --> 00:33:26,559 approval of the agenda reviews by the 40 00:33:26,559 --> 00:33:28,399 assessment of by the hearing officer. 41 00:33:28,399 --> 00:33:29,919 The agenda review consists of the 42 00:33:29,919 --> 00:33:33,200 following agenda items. Item number 10, 43 00:33:33,200 --> 00:33:37,029 application number 231155. 44 00:33:37,039 --> 00:33:39,279 Francisco and Margaret Swain irrevocable 45 00:33:39,279 --> 00:33:42,240 trust denied due to lack of appearance. 46 00:33:42,240 --> 00:33:45,200 Item number 21, application number 47 00:33:45,200 --> 00:33:48,230 2410484. 48 00:33:48,240 --> 00:33:50,720 Applicant N92714 49 00:33:50,720 --> 00:33:54,159 LLC, denied due to lack of appearance. 50 00:33:54,159 --> 00:33:56,559 Item number 24, application number 51 00:33:56,559 --> 00:33:59,279 2411067. 52 00:33:59,279 --> 00:34:01,440 Applicant Matthew Freeland, removed from 53 00:34:01,440 --> 00:34:02,880 the agenda due to the submission of a 54 00:34:02,880 --> 00:34:06,240 withdrawal. Item number 25, application 55 00:34:06,240 --> 00:34:09,520 number 2411079. 56 00:34:09,520 --> 00:34:11,919 Applicant Lucas Sellers Wine denied due 57 00:34:11,919 --> 00:34:13,919 to lack of appearance. 58 00:34:13,919 --> 00:34:16,399 Item number 26, application number 59 00:34:16,399 --> 00:34:19,669 25100005. 60 00:34:19,679 --> 00:34:22,079 Applicant Ohigh Valley Medp Spa denied 61 00:34:22,079 --> 00:34:24,720 due to lack of appearance. Item number 62 00:34:24,720 --> 00:34:29,280 28, application number 25100018. 63 00:34:29,280 --> 00:34:31,520 Applicant, the Derek M. Olsen Living 64 00:34:31,520 --> 00:34:34,320 Trust, denied due to lack of appearance. 65 00:34:34,320 --> 00:34:36,639 Item number 29, application number 66 00:34:36,639 --> 00:34:39,440 25100019, 67 00:34:39,440 --> 00:34:42,560 continue to October 26, 2026, pending 68 00:34:42,560 --> 00:34:45,119 receipt of an original stipulation. 69 00:34:45,119 --> 00:34:47,359 Item number 31, application number 70 00:34:47,359 --> 00:34:49,839 2510237. 71 00:34:49,839 --> 00:34:52,639 Applicant Aurora Sendas continue to 72 00:34:52,639 --> 00:34:55,520 October 26, 2026, pending receipt of an 73 00:34:55,520 --> 00:34:57,599 original stipulation. 74 00:34:57,599 --> 00:34:59,920 Item number 35, application number 75 00:34:59,920 --> 00:35:02,950 251041. 76 00:35:02,960 --> 00:35:05,280 Applicant Maria J. Martinez denied due 77 00:35:05,280 --> 00:35:08,320 to lack of appearance. Items number 78 00:35:08,320 --> 00:35:13,440 items 36 and 37. Applications 2510437 79 00:35:13,440 --> 00:35:16,160 and 2510439. 80 00:35:16,160 --> 00:35:18,800 Applicant Frederick Ward L. To tell 81 00:35:18,800 --> 00:35:22,320 Trust continue to October 26, 2026. 82 00:35:22,320 --> 00:35:25,760 Penny receipt of original stipulations. 83 00:35:25,760 --> 00:35:27,839 Item number 39, application number 84 00:35:27,839 --> 00:35:30,480 2510470. 85 00:35:30,480 --> 00:35:33,599 Applicant Kenhai continue to October 26, 86 00:35:33,599 --> 00:35:36,000 2026 pending receipt of original 87 00:35:36,000 --> 00:35:38,320 stipulations. 88 00:35:38,320 --> 00:35:40,240 Item number 40, application number 89 00:35:40,240 --> 00:35:42,640 2510471. 90 00:35:42,640 --> 00:35:45,440 Applicant Alona Ferlin 91 00:35:45,440 --> 00:35:46,640 removed from the agenda due to the 92 00:35:46,640 --> 00:35:49,200 submission of withdrawal. 93 00:35:49,200 --> 00:35:51,200 Item number 41, application number 94 00:35:51,200 --> 00:35:53,599 2510477. 95 00:35:53,599 --> 00:35:55,680 Applicant Roger Stone, continue to 96 00:35:55,680 --> 00:35:58,960 October 26, 2026. Penny receipt of 97 00:35:58,960 --> 00:36:01,760 original stipulations. 98 00:36:01,760 --> 00:36:04,160 Item number 42, application number 99 00:36:04,160 --> 00:36:06,320 2510482. 100 00:36:06,320 --> 00:36:09,920 Applicant Masad M. Afar, continue to 101 00:36:09,920 --> 00:36:12,960 October 26, 2026, pending receipt of an 102 00:36:12,960 --> 00:36:14,800 original stipulation. 103 00:36:14,800 --> 00:36:17,119 Item number 43, application number 104 00:36:17,119 --> 00:36:19,599 2510494. 105 00:36:19,599 --> 00:36:23,280 Applicant Anish B. Shestra, denied due 106 00:36:23,280 --> 00:36:25,680 to lack of appearance. 107 00:36:25,680 --> 00:36:28,000 Item number 44, application number 108 00:36:28,000 --> 00:36:30,240 2510589. 109 00:36:30,240 --> 00:36:32,560 Applicant Frederick Silvers, denied due 110 00:36:32,560 --> 00:36:34,560 to lack of appearance. 111 00:36:34,560 --> 00:36:37,040 Item number 49, application number 112 00:36:37,040 --> 00:36:39,359 2511779. 113 00:36:39,359 --> 00:36:42,480 Applicant Charlene Toledto continue to 114 00:36:42,480 --> 00:36:45,680 October 26, 2026 pending receipt of an 115 00:36:45,680 --> 00:36:48,240 original stipulation. 116 00:36:48,240 --> 00:36:50,480 Item number 50, application number 117 00:36:50,480 --> 00:36:52,640 2511816, 118 00:36:52,640 --> 00:36:55,520 applicant Bolt Chiropractic, continue to 119 00:36:55,520 --> 00:36:58,160 October 26, 2026, pending receipt of an 120 00:36:58,160 --> 00:37:00,079 original stipulation. 121 00:37:00,079 --> 00:37:02,560 And item number 51, application number 122 00:37:02,560 --> 00:37:05,589 2511837. 123 00:37:05,599 --> 00:37:08,880 Applicant Linda Santianis, continue to 124 00:37:08,880 --> 00:37:11,680 October 26, 2026 penny receipt of 125 00:37:11,680 --> 00:37:16,069 original stipulation. 126 00:37:16,079 --> 00:37:17,839 » The agenda is so approved. 127 00:37:17,839 --> 00:37:33,589 >> Okay. 128 00:37:33,599 --> 00:38:06,310 Sorry, I'm having issues. 129 00:38:06,320 --> 00:38:09,920 Okay. Item number six, public comments. 130 00:38:09,920 --> 00:38:11,599 Is anybody in attendance that does not 131 00:38:11,599 --> 00:38:15,280 have an item on the agenda? 132 00:38:15,280 --> 00:38:19,589 Okay. There are no requests to speak. 133 00:38:19,599 --> 00:38:21,520 Okay. Item number seven, hearing officer 134 00:38:21,520 --> 00:38:22,079 comments. 135 00:38:22,079 --> 00:38:23,599 >> No hearing officer comments. 136 00:38:23,599 --> 00:38:27,200 >> Okay. No comments. That takes us to um 137 00:38:27,200 --> 00:38:29,760 the first item on our agenda. Would you 138 00:38:29,760 --> 00:38:31,200 like to read it out or would you like me 139 00:38:31,200 --> 00:38:32,400 to take us through the agenda? 140 00:38:32,400 --> 00:38:34,240 >> Would you read it for us, please? 141 00:38:34,240 --> 00:38:36,640 >> Okay. First item, item number eight, 142 00:38:36,640 --> 00:38:40,079 application number 2310594, 143 00:38:40,079 --> 00:38:43,359 Martin Family Investments LLC, and we 144 00:38:43,359 --> 00:38:47,520 have David Misco here in person. 145 00:38:47,520 --> 00:38:48,960 Misco, 146 00:38:48,960 --> 00:38:49,760 >> morning. 147 00:38:49,760 --> 00:38:50,320 >> Good morning. 148 00:38:50,320 --> 00:38:51,599 >> Let's hold it over. I'm still waiting 149 00:38:51,599 --> 00:38:53,440 for all the refunds. I know resolution 150 00:38:53,440 --> 00:38:54,960 came from you folks in April, but we're 151 00:38:54,960 --> 00:38:56,079 still not [clears throat] getting the 152 00:38:56,079 --> 00:38:57,680 checks real fast. 153 00:38:57,680 --> 00:38:58,560 Okay. 154 00:38:58,560 --> 00:39:00,640 >> The assessor is good with that. 155 00:39:00,640 --> 00:39:02,240 Actually, our notes are there. He's 156 00:39:02,240 --> 00:39:04,079 waiting for the refund to withdraw his 157 00:39:04,079 --> 00:39:05,280 book deal basically. 158 00:39:05,280 --> 00:39:07,440 >> Okay. And so you'd like a a continuence 159 00:39:07,440 --> 00:39:09,599 until that has occurred. 160 00:39:09,599 --> 00:39:10,000 >> Okay. 161 00:39:10,000 --> 00:39:11,599 >> How how long do these refunds usually 162 00:39:11,599 --> 00:39:13,359 take? 163 00:39:13,359 --> 00:39:15,680 >> Has the assessor any idea? 164 00:39:15,680 --> 00:39:17,280 >> I don't want to have idea for the the a 165 00:39:17,280 --> 00:39:18,800 has some issues there. I don't know. You 166 00:39:18,800 --> 00:39:20,400 might contact the auditor's office. 167 00:39:20,400 --> 00:39:26,720 >> Okay. I got I got one in May and one in June. Haven't seen one since. 168 00:39:26,720 --> 00:39:29,520 So, our options for continuance are 169 00:39:29,520 --> 00:39:34,160 October 26, 2026, which is 63. And this goes for everyone requesting a 170 00:39:34,160 --> 00:39:36,240 continuence today. Um, we have October 171 00:39:36,240 --> 00:39:39,920 26, 2026, 63 days from now. Um, I'm 172 00:39:39,920 --> 00:39:41,280 assuming there's no data, but if you 173 00:39:41,280 --> 00:39:43,119 need to provide data, it would be due by 174 00:39:43,119 --> 00:39:47,040 September 26, 2026, or February 22nd, 175 00:39:47,040 --> 00:39:50,160 2027, which is 183 days from now. Data 176 00:39:50,160 --> 00:39:53,680 would be due January 23rd, 2027. Sorry, 177 00:39:53,680 --> 00:39:57,430 that's my typo. 178 00:39:57,440 --> 00:39:59,920 And uh you have a waiver on file so you 179 00:39:59,920 --> 00:40:01,200 can continue to whichever date you'd 180 00:40:01,200 --> 00:40:01,440 like. 181 00:40:01,440 --> 00:40:02,320 >> Let's do the February. 182 00:40:02,320 --> 00:40:04,720 >> February done there. 183 00:40:04,720 --> 00:40:07,680 >> Okay. Any um questions about that 184 00:40:07,680 --> 00:40:09,920 continuence date or issues from theor? 185 00:40:09,920 --> 00:40:12,240 >> Our the assessor has done everything 186 00:40:12,240 --> 00:40:14,800 need to get done at our end 187 00:40:14,800 --> 00:40:15,760 check. 188 00:40:15,760 --> 00:40:18,000 >> Okay, good. That was February 87. 189 00:40:18,000 --> 00:40:20,720 >> February 22nd 2027. 190 00:40:20,720 --> 00:40:23,839 >> Okay. Uh and so this matter is continued 191 00:40:23,839 --> 00:40:27,359 to February 22nd, 2027. Thank you. 192 00:40:27,359 --> 00:40:34,870 >> Thank you. 193 00:40:34,880 --> 00:40:36,400 » And then just to confirm the assessor, 194 00:40:36,400 --> 00:40:55,613 there's no data providing nothing. 195 00:40:55,623 --> 00:40:56,079 » [clears throat] 196 00:40:56,079 --> 00:40:59,040 >> And that takes us to item number nine, 197 00:40:59,040 --> 00:41:02,800 application number 2311125. 198 00:41:02,800 --> 00:41:06,400 Applicant David R. Williams. 199 00:41:06,400 --> 00:41:09,680 Do we have Mr. Williams in attendance? 200 00:41:09,680 --> 00:41:11,359 Okay. I did speak with the applicant 201 00:41:11,359 --> 00:41:13,520 last week. Um he was hopeful that a stip 202 00:41:13,520 --> 00:41:16,160 was going to be signed. Um but he 203 00:41:16,160 --> 00:41:19,359 understood that if it wasn't um he he 204 00:41:19,359 --> 00:41:20,880 was okay with the deny due to lack of 205 00:41:20,880 --> 00:41:22,880 appearance and so 206 00:41:22,880 --> 00:41:23,680 >> right 207 00:41:23,680 --> 00:41:25,839 >> the recommended action would be to deny 208 00:41:25,839 --> 00:41:28,480 application number 2311125 209 00:41:28,480 --> 00:41:29,680 for lack of appearance 210 00:41:29,680 --> 00:41:31,440 >> and that application is denied for lack 211 00:41:31,440 --> 00:41:41,270 of appearance. 212 00:41:41,280 --> 00:41:44,960 That takes us to items 11 through 13. 213 00:41:44,960 --> 00:41:48,000 Applications 2311849 214 00:41:48,000 --> 00:41:50,240 through 2311851. 215 00:41:50,240 --> 00:41:55,030 Applicant Dean Delorenzo. 216 00:41:55,040 --> 00:41:59,040 We have a Dean Delorenzo here. 217 00:41:59,040 --> 00:42:02,000 Okay. Um, I did speak with the applicant 218 00:42:02,000 --> 00:42:09,829 last week and he confirmed that his um 219 00:42:09,839 --> 00:42:11,839 that his appeal has been resolved. Um, 220 00:42:11,839 --> 00:42:14,079 and he wanted to continue for refund 221 00:42:14,079 --> 00:42:16,960 processing, but as he did not attend. 222 00:42:16,960 --> 00:42:19,440 Uh, we would recommend denying the 223 00:42:19,440 --> 00:42:21,599 applications due to lack of appearance. 224 00:42:21,599 --> 00:42:23,760 Uh, the issues been resolved. He'll get 225 00:42:23,760 --> 00:42:25,760 refunds regardless. Um, I think he just 226 00:42:25,760 --> 00:42:28,400 wanted to keep them open as a formality. 227 00:42:28,400 --> 00:42:31,200 >> Can the same as other children. The um 228 00:42:31,200 --> 00:42:32,960 we did everything on the assessor side 229 00:42:32,960 --> 00:42:35,040 or just wait for the auditor read button 230 00:42:35,040 --> 00:42:35,760 to check. 231 00:42:35,760 --> 00:42:37,839 >> Okay. Was it a stipulation? 232 00:42:37,839 --> 00:42:39,760 >> Uh 233 00:42:39,760 --> 00:42:41,359 I probably was. I do not know top of my 234 00:42:41,359 --> 00:42:41,680 head. 235 00:42:41,680 --> 00:42:43,680 >> All right. Uh so this application is 236 00:42:43,680 --> 00:42:55,349 denied for lack of appearance. 237 00:42:55,359 --> 00:42:57,760 And that takes us to item number 14. 238 00:42:57,760 --> 00:43:01,750 Application number 2311886. 239 00:43:01,760 --> 00:43:06,160 Applicant Sunil Raj Po Pro 240 00:43:06,160 --> 00:43:08,880 and we have Sil here in person. 241 00:43:08,880 --> 00:43:11,200 >> Yeah. Good morning. Um and at this time 242 00:43:11,200 --> 00:43:13,520 we continue to authorize those lies 243 00:43:13,520 --> 00:43:17,200 office and uh Mr. Jeffrey and uh today I 244 00:43:17,200 --> 00:43:20,319 would sincerely request continuence. 245 00:43:20,319 --> 00:43:22,000 >> You're requesting a continuance. 246 00:43:22,000 --> 00:43:24,640 >> Yes. And um I had a little difficulty 247 00:43:24,640 --> 00:43:26,319 hearing you. Could you tell me the 248 00:43:26,319 --> 00:43:27,520 reason you're requesting the 249 00:43:27,520 --> 00:43:28,800 continuence, please? 250 00:43:28,800 --> 00:43:31,280 >> Sure. As I uh mentioned uh we've been 251 00:43:31,280 --> 00:43:33,200 working very closely with uh M Jeffrey 252 00:43:33,200 --> 00:43:34,480 who's our assessor 253 00:43:34,480 --> 00:43:36,720 >> and there have been a lot of information 254 00:43:36,720 --> 00:43:39,359 additional information over the the 255 00:43:39,359 --> 00:43:41,359 course of last three or four weeks we 256 00:43:41,359 --> 00:43:44,079 have sent out information for the 257 00:43:44,079 --> 00:43:45,599 assessor's office to consider. So I 258 00:43:45,599 --> 00:43:46,880 would imagine it would take a limited 259 00:43:46,880 --> 00:43:48,880 time for them to suitably incorporate 260 00:43:48,880 --> 00:43:50,800 that and uh we can then proceed with the 261 00:43:50,800 --> 00:43:51,440 process. 262 00:43:51,440 --> 00:43:54,240 >> Okay, I see. Uh to the assessor could 263 00:43:54,240 --> 00:43:56,160 >> the applicant is correct. Um we're still 264 00:43:56,160 --> 00:43:57,119 working from this. Jeffree is still 265 00:43:57,119 --> 00:43:58,720 working with him and going through the 266 00:43:58,720 --> 00:44:00,160 process. So hopefully we don't have to 267 00:44:00,160 --> 00:44:01,359 hear but um 268 00:44:01,359 --> 00:44:01,760 >> Okay. 269 00:44:01,760 --> 00:44:02,480 >> Going through the process. 270 00:44:02,480 --> 00:44:05,359 >> Um okay, very fine. Um would you prefer 271 00:44:05,359 --> 00:44:10,560 the February uh the October the 26 2026 272 00:44:10,560 --> 00:44:14,560 date or the February 22 2027 date? Let 273 00:44:14,560 --> 00:44:15,920 me ask the assessor what they think 274 00:44:15,920 --> 00:44:18,079 first and I'll come back to you. 275 00:44:18,079 --> 00:44:21,119 >> Um either or would be f actually either 276 00:44:21,119 --> 00:44:22,160 or would be fine. I would actually say 277 00:44:22,160 --> 00:44:24,880 the February 22nd um 2027 would be 278 00:44:24,880 --> 00:44:26,480 actually the best for the assessor. Just 279 00:44:26,480 --> 00:44:30,880 as Jeff um asked some plans coming up. 280 00:44:30,880 --> 00:44:31,920 So I was wondering if they could push 281 00:44:31,920 --> 00:44:33,200 out where possible. 282 00:44:33,200 --> 00:44:35,200 >> All right. Thank you. Uh would the 283 00:44:35,200 --> 00:44:38,240 February 22nd, 2027 date work for you 284 00:44:38,240 --> 00:44:40,560 for to continue this matter? 285 00:44:40,560 --> 00:44:42,319 >> Well, I would effort to you know 286 00:44:42,319 --> 00:44:44,240 whatever works for the office. It's been 287 00:44:44,240 --> 00:44:45,839 pending for you know some time now and 288 00:44:45,839 --> 00:44:47,760 the information uh in the data request. 289 00:44:47,760 --> 00:44:49,839 So hoping there's not too much the 290 00:44:49,839 --> 00:44:52,240 additional data request but at this time 291 00:44:52,240 --> 00:44:54,480 we would prefer October but I was happy 292 00:44:54,480 --> 00:44:55,839 to sort of refer to the assessor's 293 00:44:55,839 --> 00:44:58,000 office you know not an issue. 294 00:44:58,000 --> 00:45:00,560 >> Did she give you any any estimate of how 295 00:45:00,560 --> 00:45:02,079 much time it would take for her to get 296 00:45:02,079 --> 00:45:03,599 back with you? 297 00:45:03,599 --> 00:45:06,000 >> No uh we didn't have conversation to 298 00:45:06,000 --> 00:45:07,520 that effect. We're still trying to sort 299 00:45:07,520 --> 00:45:10,160 of you know absorb the information and I 300 00:45:10,160 --> 00:45:11,839 would imagine that we receiving this 301 00:45:11,839 --> 00:45:14,160 hearing and busy so we didn't get to 302 00:45:14,160 --> 00:45:16,319 connect uh but as I said obviously it's 303 00:45:16,319 --> 00:45:18,480 been pending for some time so you know 304 00:45:18,480 --> 00:45:22,720 prefer October but then I would refer to the assess office happy to 305 00:45:22,720 --> 00:45:24,480 support the February timeline as well 306 00:45:24,480 --> 00:45:28,160 >> I see it's a 2023 appeal application 307 00:45:28,160 --> 00:45:32,400 um do you think it would be reasonable 308 00:45:32,400 --> 00:45:34,880 for October 26 in this case 309 00:45:34,880 --> 00:45:37,280 >> okay thank Thank you. So this matter is 310 00:45:37,280 --> 00:45:41,359 continued to October 26, 2026. 311 00:45:41,359 --> 00:45:41,920 >> Thank you. 312 00:45:41,920 --> 00:45:43,119 >> Okay. And you are available on that 313 00:45:43,119 --> 00:45:43,839 date? 314 00:45:43,839 --> 00:45:44,160 >> Yes. 315 00:45:44,160 --> 00:45:45,680 >> Okay. Perfect. And you have a waiver on 316 00:45:45,680 --> 00:45:48,000 file. So you are all set. Any additional 317 00:45:48,000 --> 00:45:50,880 data would be um turned into by 318 00:45:50,880 --> 00:45:52,480 September 26th. 319 00:45:52,480 --> 00:46:12,390 >> Thanks. 320 00:46:12,400 --> 00:46:15,839 That takes us to 321 00:46:15,839 --> 00:46:18,400 item number 15, application number 322 00:46:18,400 --> 00:46:20,720 2311946. 323 00:46:20,720 --> 00:46:24,240 Applicant Thompson Family Trust. 324 00:46:24,240 --> 00:46:27,920 Do we have anyone checked in for 325 00:46:27,920 --> 00:46:30,720 Thompson Family Trust? 326 00:46:30,720 --> 00:46:32,640 No. 327 00:46:32,640 --> 00:46:34,160 Okay. So, looks like no one has checked 328 00:46:34,160 --> 00:46:36,480 in for this item. Um, I did speak with 329 00:46:36,480 --> 00:46:39,200 the applicant last week and confirmed uh 330 00:46:39,200 --> 00:46:41,520 Rita would be intendance in attendance 331 00:46:41,520 --> 00:46:44,240 for a continuence request, but it looks 332 00:46:44,240 --> 00:46:47,440 like um it'll be a denied due to lack of 333 00:46:47,440 --> 00:46:48,240 appearance. 334 00:46:48,240 --> 00:46:50,000 >> Yes, this this shall be denied for lack 335 00:46:50,000 --> 00:47:01,109 of appearance. 336 00:47:01,119 --> 00:47:03,440 And that takes us to item number 16, 337 00:47:03,440 --> 00:47:06,800 application number 2311957, 338 00:47:06,800 --> 00:47:10,880 Reed Trust, dated March 7th, 2023. 339 00:47:10,880 --> 00:47:11,839 We have 340 00:47:11,839 --> 00:47:13,920 >> Brandon, John, Senator on behalf of my 341 00:47:13,920 --> 00:47:17,200 client Patty Joe Reed. We spoke with the 342 00:47:17,200 --> 00:47:19,520 assessor's office and agreed to 343 00:47:19,520 --> 00:47:22,880 continue, but that's okay. 344 00:47:22,880 --> 00:47:24,720 >> Okay. And for what reason though? 345 00:47:24,720 --> 00:47:26,160 >> Still working with my client on trying 346 00:47:26,160 --> 00:47:30,560 to figure out a resolution. Just not quite an error on figuring out 347 00:47:30,560 --> 00:47:33,119 a resolution to the 348 00:47:33,119 --> 00:47:33,760 >> Okay. 349 00:47:33,760 --> 00:47:35,359 >> Sorry. 350 00:47:35,359 --> 00:47:38,160 >> I see this is a 2023 case. Uh to the 351 00:47:38,160 --> 00:47:40,480 assessor, could you brief me on where 352 00:47:40,480 --> 00:47:43,440 you are on this? 353 00:47:43,440 --> 00:47:46,480 >> Um my notes don't show that right now. 354 00:47:46,480 --> 00:47:49,119 Um my notes say attorney will continue. 355 00:47:49,119 --> 00:47:50,800 Um 356 00:47:50,800 --> 00:47:54,000 actually Jose Angel can you come up and 357 00:47:54,000 --> 00:47:57,200 speak to that? 358 00:47:57,200 --> 00:48:01,440 >> Yes with the assessor's office. Um so we 359 00:48:01,440 --> 00:48:05,359 did our review but we don't see 360 00:48:05,359 --> 00:48:08,000 uh how to resolve the issue. Um so the 361 00:48:08,000 --> 00:48:09,920 attorney has to decide if they want to 362 00:48:09,920 --> 00:48:11,920 present 363 00:48:11,920 --> 00:48:14,000 resolution. 364 00:48:14,000 --> 00:48:15,280 >> So that's what I'm working with my 365 00:48:15,280 --> 00:48:16,720 client on. We're trying to work on 366 00:48:16,720 --> 00:48:19,040 figuring out what we want to do, whether 367 00:48:19,040 --> 00:48:21,680 we want to submit more information or 368 00:48:21,680 --> 00:48:22,880 how to resolve it. 369 00:48:22,880 --> 00:48:23,359 >> Okay. 370 00:48:23,359 --> 00:48:24,400 >> Just not there yet. 371 00:48:24,400 --> 00:48:26,319 >> Okay. So, I'm understanding the assessor 372 00:48:26,319 --> 00:48:28,720 that there's no recommended reduction 373 00:48:28,720 --> 00:48:30,720 that you the assessor would be 374 00:48:30,720 --> 00:48:33,280 supporting the role value. Correct. 375 00:48:33,280 --> 00:48:35,440 Okay. How much time do you feel you 376 00:48:35,440 --> 00:48:38,000 would need to speak with your client and 377 00:48:38,000 --> 00:48:40,079 >> probably the February date would be best 378 00:48:40,079 --> 00:48:43,359 if it's enough time for preparing? 379 00:48:43,359 --> 00:48:46,079 >> Okay. Okay. Uh, what type of property is 380 00:48:46,079 --> 00:48:47,040 this? 381 00:48:47,040 --> 00:48:49,599 >> It's a single family residence or home. 382 00:48:49,599 --> 00:48:50,240 >> Uhhuh. 383 00:48:50,240 --> 00:48:51,920 >> Yeah. 384 00:48:51,920 --> 00:48:55,040 >> Do you need till February to prepare 385 00:48:55,040 --> 00:48:57,760 appraisal for single family residents? 386 00:48:57,760 --> 00:49:00,240 >> Maybe 387 00:49:00,240 --> 00:49:02,640 it's a change in ownership issue. Yeah. 388 00:49:02,640 --> 00:49:05,119 >> Oh, it's a change in ownership issue. 389 00:49:05,119 --> 00:49:07,440 Okay. Rather than a valuation issue. 390 00:49:07,440 --> 00:49:08,079 >> Correct. 391 00:49:08,079 --> 00:49:13,040 >> Oh, I see. I see. Okay. Okay. Um, all 392 00:49:13,040 --> 00:49:15,760 right. This matter is then continued. 393 00:49:15,760 --> 00:49:17,280 Does the assessor by the way have any 394 00:49:17,280 --> 00:49:19,920 objection to or or any thoughts about 395 00:49:19,920 --> 00:49:23,440 continuing to the February 2027 date? 396 00:49:23,440 --> 00:49:24,640 >> No, we do not. 397 00:49:24,640 --> 00:49:27,040 >> All right. Okay. So, this matter then is 398 00:49:27,040 --> 00:49:31,920 continued to February 22nd, 2027. 399 00:49:31,920 --> 00:49:33,280 >> And then I just want to confirm is there 400 00:49:33,280 --> 00:49:36,000 a data provisal on that? 401 00:49:36,000 --> 00:49:39,200 >> Um three I have a 30-day provisal 402 00:49:39,200 --> 00:49:40,720 hearing. Do you have any objections to 403 00:49:40,720 --> 00:49:42,720 providing any data to the assessor's 404 00:49:42,720 --> 00:49:45,119 office at least 30 days prior to 405 00:49:45,119 --> 00:49:45,760 >> just in case? 406 00:49:45,760 --> 00:49:46,720 >> No objection. 407 00:49:46,720 --> 00:49:49,440 >> Is that data requested by the assessor? 408 00:49:49,440 --> 00:49:51,200 Is that is that how that works? 409 00:49:51,200 --> 00:49:52,640 >> It's a change ownership. So, it's a 410 00:49:52,640 --> 00:49:54,640 little different to recording deeds and 411 00:49:54,640 --> 00:49:56,079 that aspect of it, but we do like a 412 00:49:56,079 --> 00:49:57,599 30-day previsor if we do need something 413 00:49:57,599 --> 00:49:59,280 different from the applicant. Would that 414 00:49:59,280 --> 00:50:01,200 be triggered by a request from the 415 00:50:01,200 --> 00:50:03,200 assessor or is that just a blanket 416 00:50:03,200 --> 00:50:05,359 request where you're asking the 417 00:50:05,359 --> 00:50:07,440 applicant to send 418 00:50:07,440 --> 00:50:09,040 any information that he may feel is 419 00:50:09,040 --> 00:50:09,680 pertinent? 420 00:50:09,680 --> 00:50:12,480 >> A blanket within 30 days. If Jose is 421 00:50:12,480 --> 00:50:13,760 still going through the files and trying 422 00:50:13,760 --> 00:50:15,119 to well, he did go through the files, 423 00:50:15,119 --> 00:50:16,559 but anything else he could provide us, 424 00:50:16,559 --> 00:50:18,800 the applicant can provide us for his 425 00:50:18,800 --> 00:50:21,760 case may help us out. 426 00:50:21,760 --> 00:50:23,119 >> Is there any information that you need 427 00:50:23,119 --> 00:50:24,559 at this point? 428 00:50:24,559 --> 00:50:26,800 >> Um, from our review, it does on the 429 00:50:26,800 --> 00:50:29,040 plan. We just need to know if they're 430 00:50:29,040 --> 00:50:30,880 going to withdraw or they're going to 431 00:50:30,880 --> 00:50:31,520 >> Okay. Thank you. 432 00:50:31,520 --> 00:50:33,839 >> And we don't see a resolution 433 00:50:33,839 --> 00:50:36,559 data received everyone the situation. 434 00:50:36,559 --> 00:50:37,359 >> All right. Thank you. 435 00:50:37,359 --> 00:50:40,559 >> So if it helps the data proviso is if 436 00:50:40,559 --> 00:50:41,920 they provide additional data, it needs 437 00:50:41,920 --> 00:50:44,720 to be 30 days prior to give Jose and Joe 438 00:50:44,720 --> 00:50:46,640 enough time. Um I don't think they're 439 00:50:46,640 --> 00:50:48,480 asking for anything at this point, but 440 00:50:48,480 --> 00:50:51,440 if they do, just 30 days prior. If 441 00:50:51,440 --> 00:50:52,880 there's data that you'd like the 442 00:50:52,880 --> 00:50:55,040 assessor to review that you would be 443 00:50:55,040 --> 00:50:57,440 presenting that you feel is pertinent 444 00:50:57,440 --> 00:51:01,520 then um the uh order is going to be 445 00:51:01,520 --> 00:51:03,520 asking you to present that to the 446 00:51:03,520 --> 00:51:06,559 assessor no later than 30 days prior to 447 00:51:06,559 --> 00:51:08,559 the hearing which is going to be 448 00:51:08,559 --> 00:51:11,520 February 22nd 2027 and that is so 449 00:51:11,520 --> 00:51:13,359 ordered. 450 00:51:13,359 --> 00:51:20,150 make it. We'll be fine. 451 00:51:20,160 --> 00:51:21,760 » And you have a waiver, correct? 452 00:51:21,760 --> 00:51:23,440 >> Yes. Yes. That application has a 453 00:51:23,440 --> 00:51:25,280 two-year waiver on file. So, you're all 454 00:51:25,280 --> 00:51:25,920 set. 455 00:51:25,920 --> 00:51:26,240 >> Thank you. 456 00:51:26,240 --> 00:51:30,240 very much. I appreciate it. 457 00:51:30,240 --> 00:51:32,880 >> Thank you. 458 00:51:32,880 --> 00:51:35,280 >> That takes us to item number 17, 459 00:51:35,280 --> 00:51:38,720 application number 2410265. 460 00:51:38,720 --> 00:51:44,079 applicant Christine Chia uh Fang. 461 00:51:44,079 --> 00:51:47,520 Do we have anyone here for that item? 462 00:51:47,520 --> 00:51:55,839 Okay. Looks like we spoke with uh the 463 00:51:55,839 --> 00:51:58,079 applicant last week and she indicated 464 00:51:58,079 --> 00:52:00,079 she'd be submitting a withdrawal, but we 465 00:52:00,079 --> 00:52:02,880 did not receive that withdrawal. Uh the 466 00:52:02,880 --> 00:52:04,960 recommendation would be to deny due to 467 00:52:04,960 --> 00:52:05,839 lack of appearance. 468 00:52:05,839 --> 00:52:07,440 >> Okay. It's ordered that this is denied 469 00:52:07,440 --> 00:52:16,710 due to lack of appearance. 470 00:52:16,720 --> 00:52:18,800 That takes us to item number 18, 471 00:52:18,800 --> 00:52:22,240 application number 2410392, 472 00:52:22,240 --> 00:52:24,960 applicant Charles Elliott. Do we have 473 00:52:24,960 --> 00:52:31,910 anyone checked in for Charles Elliott? 474 00:52:31,920 --> 00:52:34,000 Okay. Uh, my notes indicate that we 475 00:52:34,000 --> 00:52:36,079 spoke with the applicant last week and 476 00:52:36,079 --> 00:52:38,240 he indicates he sold the vessel and will 477 00:52:38,240 --> 00:52:41,200 no longer pursue the appeal. Um, I did 478 00:52:41,200 --> 00:52:42,800 send over those withdrawal instructions, 479 00:52:42,800 --> 00:52:44,800 but we did not receive a withdrawal. So, 480 00:52:44,800 --> 00:52:46,640 the recommendation would be to deny due 481 00:52:46,640 --> 00:52:47,440 to lack of appearance. 482 00:52:47,440 --> 00:52:49,040 >> It is ordered that this is application 483 00:52:49,040 --> 00:52:57,750 is denied due to lack of appearance. 484 00:52:57,760 --> 00:53:00,079 » Okay. Items 19 and 20 can be handled 485 00:53:00,079 --> 00:53:02,240 simultaneously. These are applications 486 00:53:02,240 --> 00:53:04,480 2410399 487 00:53:04,480 --> 00:53:07,599 and 251171. 488 00:53:07,599 --> 00:53:10,880 Applicant Vidal Valencia. Uh we we were 489 00:53:10,880 --> 00:53:12,960 expecting this application these 490 00:53:12,960 --> 00:53:15,040 applications to move forward today. Uh 491 00:53:15,040 --> 00:53:16,559 the applicant called our office this 492 00:53:16,559 --> 00:53:18,319 morning and indicates that he will not 493 00:53:18,319 --> 00:53:20,640 be pursuing the matter and is fine with 494 00:53:20,640 --> 00:53:23,280 a denial due to lack of appearance. 495 00:53:23,280 --> 00:53:26,000 >> Okay. Then it is ordered that the two 496 00:53:26,000 --> 00:53:28,640 applications shall be denied due to lack 497 00:53:28,640 --> 00:53:39,190 of appearance. 498 00:53:39,200 --> 00:53:41,839 That takes us to applicate to item 499 00:53:41,839 --> 00:53:46,800 number 22, application number 2410492. 500 00:53:46,800 --> 00:53:48,800 Applicant William Huninger and we have 501 00:53:48,800 --> 00:53:51,280 Mr. Huninger here in person. 502 00:53:51,280 --> 00:53:52,400 >> Thank you. 503 00:53:52,400 --> 00:53:53,119 >> Good morning. 504 00:53:53,119 --> 00:53:54,880 >> Just for investigate continuence. I've 505 00:53:54,880 --> 00:53:56,559 been working with my the assessor's 506 00:53:56,559 --> 00:54:03,750 office um and he asp. 507 00:54:03,760 --> 00:54:07,040 » All right. And um if this is going to be 508 00:54:07,040 --> 00:54:08,640 approved for continuence, would you 509 00:54:08,640 --> 00:54:13,280 prefer October the 26 26 or February 22 510 00:54:13,280 --> 00:54:15,200 27? 511 00:54:15,200 --> 00:54:16,800 >> Whatever this means. 512 00:54:16,800 --> 00:54:18,480 >> Okay. Let me check with them and see how 513 00:54:18,480 --> 00:54:21,680 they're feeling. Um 514 00:54:21,680 --> 00:54:24,720 could you brief me on this please? 515 00:54:24,720 --> 00:54:26,522 This is an aircraft actually. 516 00:54:26,522 --> 00:54:29,349 [clears throat] 517 00:54:29,359 --> 00:54:32,480 Um, we got late data on 8526. 518 00:54:32,480 --> 00:54:34,000 So, we need some time to process it. 519 00:54:34,000 --> 00:54:35,200 That's the pro what we're doing right 520 00:54:35,200 --> 00:54:35,520 now. 521 00:54:35,520 --> 00:54:36,079 >> Uhhuh. 522 00:54:36,079 --> 00:54:39,119 >> Um, a continuous be for the assessor for 523 00:54:39,119 --> 00:54:42,240 20 26 2026. 524 00:54:42,240 --> 00:54:43,520 >> Okay. Is there any other information 525 00:54:43,520 --> 00:54:44,960 that you need? 526 00:54:44,960 --> 00:54:46,960 >> I always like 30 advisor just in case 527 00:54:46,960 --> 00:54:48,319 there's some information that we come up 528 00:54:48,319 --> 00:54:49,760 with that we may need or the applicant 529 00:54:49,760 --> 00:54:51,599 has some more data want to give to us. 530 00:54:51,599 --> 00:54:54,319 >> Okay. So, the provisor, the 30-day 531 00:54:54,319 --> 00:54:55,760 provisal would be if the assessor 532 00:54:55,760 --> 00:54:57,920 requests information from you, they 533 00:54:57,920 --> 00:55:01,599 would uh or would like to have it um 534 00:55:01,599 --> 00:55:03,599 what will be ordered that it will be 535 00:55:03,599 --> 00:55:06,480 turned in to the assessor no later than 536 00:55:06,480 --> 00:55:09,359 30 days prior to the continued hearing 537 00:55:09,359 --> 00:55:13,680 which um is October the 26, 2026. Would 538 00:55:13,680 --> 00:55:14,480 that work for you? 539 00:55:14,480 --> 00:55:14,960 >> Yes. 540 00:55:14,960 --> 00:55:16,720 >> Okay. 541 00:55:16,720 --> 00:55:18,800 >> And there's a waiver on file. 542 00:55:18,800 --> 00:55:20,640 >> Mr. Ninger just provided a waiver, so we 543 00:55:20,640 --> 00:55:21,440 are all set. 544 00:55:21,440 --> 00:55:23,440 >> Okay. So, it is ordered that this 545 00:55:23,440 --> 00:55:25,280 application shall be continued to 546 00:55:25,280 --> 00:55:30,640 October 26, 2026 with a 30-day uh 547 00:55:30,640 --> 00:55:34,160 proviso and with waiverss on file. 548 00:55:34,160 --> 00:55:36,079 >> Thank you. 549 00:55:36,079 --> 00:55:43,750 >> We're set. Thank you. 550 00:55:43,760 --> 00:55:45,839 » Okay. And so that takes us to item 551 00:55:45,839 --> 00:55:50,559 number 23, application number 2410576. 552 00:55:50,559 --> 00:55:53,599 Applicant AM2 553 00:55:53,599 --> 00:55:57,599 fly Susan Ying here in person. 554 00:55:57,599 --> 00:55:58,799 >> Good morning. 555 00:55:58,799 --> 00:56:02,319 >> Morning. Uh I've made three copies here. 556 00:56:02,319 --> 00:56:04,079 >> Okay. Are you prepared to go forward 557 00:56:04,079 --> 00:56:05,440 with hearing today? 558 00:56:05,440 --> 00:56:06,240 >> Yes, I am. 559 00:56:06,240 --> 00:56:07,839 >> Okay, good. You know what we're going to 560 00:56:07,839 --> 00:56:10,960 do? Uh, let us finish this this agenda 561 00:56:10,960 --> 00:56:12,960 first and then you'll be the first one 562 00:56:12,960 --> 00:56:13,920 up for hearing. 563 00:56:13,920 --> 00:56:14,799 >> Oh, okay. Sure. 564 00:56:14,799 --> 00:56:16,559 >> Okay. Not not yet. Not quite yet. 565 00:56:16,559 --> 00:56:18,000 >> Yeah. So, you can just hang on to those. 566 00:56:18,000 --> 00:56:19,839 Um, you're checked in. We're moving 567 00:56:19,839 --> 00:56:20,960 forward with the hearing today. So, 568 00:56:20,960 --> 00:56:22,319 we'll get the continuences out of the 569 00:56:22,319 --> 00:56:24,559 way and then um the assessor, are you 570 00:56:24,559 --> 00:56:25,920 confirming you're prepared to present? 571 00:56:25,920 --> 00:56:27,760 >> Assess our mic and um Kristen will be 572 00:56:27,760 --> 00:56:29,280 ready to present. Yes. 573 00:56:29,280 --> 00:56:34,150 >> Okay. Okay. 574 00:56:34,160 --> 00:56:36,960 » Okay. And that takes us to 575 00:56:36,960 --> 00:56:39,680 item number 27, application number 576 00:56:39,680 --> 00:56:43,430 251006. 577 00:56:43,440 --> 00:56:45,359 Applicant Kayn Glazer. And we have 578 00:56:45,359 --> 00:56:46,640 Kaylin here in person. 579 00:56:46,640 --> 00:56:48,559 >> Yes. 580 00:56:48,559 --> 00:56:50,319 >> Good morning. Could you brief me on what 581 00:56:50,319 --> 00:56:52,240 we're going to be doing today? 582 00:56:52,240 --> 00:56:53,920 >> I think I'm asking for a continuence 583 00:56:53,920 --> 00:56:57,280 because we're resubmitting everything. 584 00:56:57,280 --> 00:56:59,200 >> Okay. 585 00:56:59,200 --> 00:57:00,799 >> So, just a little background on this 586 00:57:00,799 --> 00:57:02,799 one. Um there are two marks in the 587 00:57:02,799 --> 00:57:04,079 assessor's office that they've been 588 00:57:04,079 --> 00:57:05,119 working with 589 00:57:05,119 --> 00:57:07,680 >> and so they believe they provided all 590 00:57:07,680 --> 00:57:08,960 their data 591 00:57:08,960 --> 00:57:11,359 >> to the assessor's office but 592 00:57:11,359 --> 00:57:14,480 >> not to Mark Stove 593 00:57:14,480 --> 00:57:17,040 >> in the appeals department. So just a 594 00:57:17,040 --> 00:57:17,440 little 595 00:57:17,440 --> 00:57:18,480 >> they told you that? 596 00:57:18,480 --> 00:57:20,754 >> Yes. Yeah. Yeah. We had a little 597 00:57:20,754 --> 00:57:20,880 [laughter] 598 00:57:20,880 --> 00:57:21,280 >> Yeah. 599 00:57:21,280 --> 00:57:23,440 >> You just discovered that did you how 600 00:57:23,440 --> 00:57:25,040 long ago? 601 00:57:25,040 --> 00:57:27,280 >> On on Thursday when I called say I 602 00:57:27,280 --> 00:57:28,720 gotten a call saying submit everything 603 00:57:28,720 --> 00:57:31,359 like I submitted everything to Mark. 604 00:57:31,359 --> 00:57:33,119 And it was the wrong part. Oh, 605 00:57:33,119 --> 00:57:35,760 >> okay. So, Mark didn't forward it over. 606 00:57:35,760 --> 00:57:37,599 >> No, usually our departments or 607 00:57:37,599 --> 00:57:39,760 residential or um property transfer 608 00:57:39,760 --> 00:57:42,000 division works the everything up front 609 00:57:42,000 --> 00:57:43,760 and then they file appeal. We get the 610 00:57:43,760 --> 00:57:45,760 data from applicants. So, fresh eyes 611 00:57:45,760 --> 00:57:48,079 look at the appeal. We could not get 612 00:57:48,079 --> 00:57:50,240 skewed by what our departments did. 613 00:57:50,240 --> 00:57:51,760 >> Okay. But Mark didn't forward. 614 00:57:51,760 --> 00:57:53,280 >> Mark didn't forward it. No. And we 615 00:57:53,280 --> 00:57:54,880 usually don't get forwarded um 616 00:57:54,880 --> 00:57:56,720 information unless he did it recently. 617 00:57:56,720 --> 00:58:01,839 >> I see. All right. Okay. Um so then um 618 00:58:01,839 --> 00:58:03,440 forgive me if you've already said when 619 00:58:03,440 --> 00:58:05,359 did you for forward the information over 620 00:58:05,359 --> 00:58:08,559 to the assessment appeals mark? 621 00:58:08,559 --> 00:58:12,789 >> Uh 622 00:58:12,799 --> 00:58:21,190 just approximately we'll be fine. 623 00:58:21,200 --> 00:58:24,240 the uh the the the mark that is supposed 624 00:58:24,240 --> 00:58:26,960 to review your material from appeals. 625 00:58:26,960 --> 00:58:29,040 Was that just recently? 626 00:58:29,040 --> 00:58:32,079 >> No, was it just recently? It was 627 00:58:32,079 --> 00:58:34,115 >> she she's asking about this this note. 628 00:58:34,115 --> 00:58:37,910 [laughter] 629 00:58:37,920 --> 00:58:39,599 » Sorry, I forwarded all the emails that I 630 00:58:39,599 --> 00:58:40,319 sent to 631 00:58:40,319 --> 00:58:42,079 >> When did you send it to this Mark? 632 00:58:42,079 --> 00:58:43,440 >> Just this past Thursday. 633 00:58:43,440 --> 00:58:45,520 >> Oh, you said so. Okay. Okay. Thank you. 634 00:58:45,520 --> 00:58:47,760 I forgot you said that. I'm sorry. And 635 00:58:47,760 --> 00:58:49,359 which date would you like to continue to 636 00:58:49,359 --> 00:58:51,040 the 637 00:58:51,040 --> 00:58:53,599 >> Okay. And then um Mark, is there any 638 00:58:53,599 --> 00:58:55,680 more information that you have you had a 639 00:58:55,680 --> 00:58:57,119 chance to review? 640 00:58:57,119 --> 00:58:57,839 >> Okay. 641 00:58:57,839 --> 00:58:59,760 >> So I imagine your procedure will be 642 00:58:59,760 --> 00:59:01,520 review and let the applicant know if you 643 00:59:01,520 --> 00:59:02,160 need more. 644 00:59:02,160 --> 00:59:02,720 >> Yeah. 645 00:59:02,720 --> 00:59:04,240 >> And then how much time before the 646 00:59:04,240 --> 00:59:05,920 hearing would you like to see that 647 00:59:05,920 --> 00:59:07,040 information? Uh 648 00:59:07,040 --> 00:59:09,839 >> 30 days should it shouldn't take uh too 649 00:59:09,839 --> 00:59:12,240 much documentation to prove your 650 00:59:12,240 --> 00:59:14,640 >> Okay. Thank you. 651 00:59:14,640 --> 00:59:15,839 There you go. 652 00:59:15,839 --> 00:59:17,119 >> Okay. 653 00:59:17,119 --> 00:59:19,520 Um, all right. And then there is a 654 00:59:19,520 --> 00:59:20,640 waiver on file. 655 00:59:20,640 --> 00:59:22,960 >> Uh, this So, if you're okay signing a 656 00:59:22,960 --> 00:59:25,599 waiver, we have a a paper there for the 657 00:59:25,599 --> 00:59:27,839 application. Um, and that's for the 658 00:59:27,839 --> 00:59:30,319 continuence request. 659 00:59:30,319 --> 00:59:31,680 >> And you're all right with signing that 660 00:59:31,680 --> 00:59:34,160 waiver and turning that in to the clerk? 661 00:59:34,160 --> 00:59:36,000 >> Yes. Is there any reason I shouldn't be? 662 00:59:36,000 --> 00:59:38,079 >> It's up to you. You don't have to sign 663 00:59:38,079 --> 00:59:42,240 it. Um, we have deadlines to get your 664 00:59:42,240 --> 00:59:44,640 appeal resolved. And so if you sign a 665 00:59:44,640 --> 00:59:47,839 waiver, it just kind of gives you more 666 00:59:47,839 --> 00:59:51,440 flexibility with working with Mark. Um 667 00:59:51,440 --> 00:59:52,720 it's up to you, 668 00:59:52,720 --> 00:59:55,520 >> but you can if you sign it. By the way, 669 00:59:55,520 --> 00:59:58,000 uh we have two years to hear your case 670 00:59:58,000 --> 01:00:04,960 in from from filing. So um I don't think we normally ask for 671 01:00:04,960 --> 01:00:07,200 them from 25 cases, do we? 672 01:00:07,200 --> 01:00:09,359 >> Um we have been because it's 673 01:00:09,359 --> 01:00:11,440 >> been an issue um 674 01:00:11,440 --> 01:00:11,839 >> Okay. 675 01:00:11,839 --> 01:00:14,559 >> lately. Okay. But I didn't mess up. 676 01:00:14,559 --> 01:00:15,200 >> No. 677 01:00:15,200 --> 01:00:19,119 >> Okay, good. So, um, yeah. So, it there's 678 01:00:19,119 --> 01:00:21,760 just basically 679 01:00:21,760 --> 01:00:24,640 the appeals board has two years from the 680 01:00:24,640 --> 01:00:26,720 date of filing of your application to 681 01:00:26,720 --> 01:00:29,839 render a decision. Okay? And if they 682 01:00:29,839 --> 01:00:33,040 miss that, um, then 683 01:00:33,040 --> 01:00:34,559 the value that you put on your 684 01:00:34,559 --> 01:00:36,559 application goes on the roll until the 685 01:00:36,559 --> 01:00:40,319 case can be heard. Now, um so that 686 01:00:40,319 --> 01:00:43,839 waiver, um is waving your right to have 687 01:00:43,839 --> 01:00:47,040 your application heard within the 2-year 688 01:00:47,040 --> 01:00:48,160 deadline. 689 01:00:48,160 --> 01:00:48,640 >> Okay. 690 01:00:48,640 --> 01:00:51,280 >> And if you sign that, you do have a um 691 01:00:51,280 --> 01:00:56,079 the option to um resend that waiver in 692 01:00:56,079 --> 01:00:56,720 writing. 693 01:00:56,720 --> 01:00:57,200 >> Okay. 694 01:00:57,200 --> 01:01:00,160 >> And are the instructions on the waiver 695 01:01:00,160 --> 01:01:01,119 by chance? 696 01:01:01,119 --> 01:01:03,920 >> Uh yes, I believe so. I believe it it 697 01:01:03,920 --> 01:01:05,599 explains um 698 01:01:05,599 --> 01:01:07,040 >> they can be revoked at any time. 699 01:01:07,040 --> 01:01:08,079 >> Yeah. And so 700 01:01:08,079 --> 01:01:09,680 >> so you'll get a copy of that if you 701 01:01:09,680 --> 01:01:11,440 decide to sign that. Are you all right 702 01:01:11,440 --> 01:01:12,559 with signing that? 703 01:01:12,559 --> 01:01:15,920 >> But if she doesn't sign it, 704 01:01:15,920 --> 01:01:19,280 >> um then they just terminate the case. 705 01:01:19,280 --> 01:01:22,960 >> No. No. Um if she doesn't sign it, um 706 01:01:22,960 --> 01:01:25,680 basically we make sure to get your case 707 01:01:25,680 --> 01:01:29,760 heard before that two years is expired. 708 01:01:29,760 --> 01:01:32,277 >> So her original application was in 709 01:01:32,277 --> 01:01:35,040 [clears throat] 2023. 710 01:01:35,040 --> 01:01:36,720 When was that application filed? What 711 01:01:36,720 --> 01:01:37,520 was the date? 712 01:01:37,520 --> 01:01:40,079 >> So, that's a separate um that that 713 01:01:40,079 --> 01:01:41,359 application wasn't accepted. It was 714 01:01:41,359 --> 01:01:42,480 filed outside of the 715 01:01:42,480 --> 01:01:44,319 >> Okay. filing peri. So, this is this is a 716 01:01:44,319 --> 01:01:46,640 2025 application for a change in 717 01:01:46,640 --> 01:01:47,119 ownership. 718 01:01:47,119 --> 01:01:49,680 >> So, we're we're we're going by the 2025 719 01:01:49,680 --> 01:01:52,160 application. The 2023 720 01:01:52,160 --> 01:01:55,119 is not on the agenda here. We're talking 721 01:01:55,119 --> 01:01:57,520 about this 2025. 722 01:01:57,520 --> 01:01:59,520 And that was filed when? 723 01:01:59,520 --> 01:02:05,750 >> Um July 2nd, 2025. 724 01:02:05,760 --> 01:02:07,520 Okay. Do you want to do you want to 725 01:02:07,520 --> 01:02:09,280 speak with each other and then we'll 726 01:02:09,280 --> 01:02:12,480 come back to you. You can decide. 727 01:02:12,480 --> 01:02:15,680 >> Is all right. 728 01:02:15,680 --> 01:02:16,240 >> Yes. 729 01:02:16,240 --> 01:02:18,000 >> If she has data for us, can is those 730 01:02:18,000 --> 01:02:19,839 copies? Can we can you hand them to Mark 731 01:02:19,839 --> 01:02:21,440 now? So we don't have to mail them in or 732 01:02:21,440 --> 01:02:23,200 email them or 733 01:02:23,200 --> 01:02:26,240 >> documentation. That'd be great if you 734 01:02:26,240 --> 01:02:28,480 or or give Jose. 735 01:02:28,480 --> 01:02:30,000 >> Do you have your You're keeping your 736 01:02:30,000 --> 01:02:31,920 original, right? 737 01:02:31,920 --> 01:02:35,200 >> They're all just copies. 738 01:02:35,200 --> 01:02:37,760 So we don't have 739 01:02:37,760 --> 01:02:41,040 >> Okay. All right. So then um let's see 740 01:02:41,040 --> 01:02:45,359 here. Um then um 741 01:02:45,359 --> 01:02:49,520 we're talking about continuing till 742 01:02:49,520 --> 01:02:51,359 for this. What do you think? October. 743 01:02:51,359 --> 01:02:51,599 Yeah, 744 01:02:51,599 --> 01:02:52,400 >> I think you said so. 745 01:02:52,400 --> 01:02:53,200 >> It should be. 746 01:02:53,200 --> 01:02:56,000 >> Okay. Thank you. Um how uh would October 747 01:02:56,000 --> 01:02:59,280 the 26, 2026 work for you for this 748 01:02:59,280 --> 01:03:02,079 hearing to be continued to? Okay. So 749 01:03:02,079 --> 01:03:04,160 it's so it's ordered that this uh 750 01:03:04,160 --> 01:03:06,079 hearing shall be continued to October 751 01:03:06,079 --> 01:03:09,119 26, 2026 752 01:03:09,119 --> 01:03:13,760 um with the data proviso of 30 days 753 01:03:13,760 --> 01:03:17,039 prior to hearing no later than and 754 01:03:17,039 --> 01:03:19,839 that's with signed waiver which the 755 01:03:19,839 --> 01:03:22,480 applicant has consented to. That's so 756 01:03:22,480 --> 01:03:25,119 ordered. Thank you. 757 01:03:25,119 --> 01:03:33,589 >> You're all set. 758 01:03:33,599 --> 01:03:36,400 Okay, that takes us to item number. 759 01:03:36,400 --> 01:03:37,359 >> Somebody has a question. 760 01:03:37,359 --> 01:03:39,760 >> I just wanted to ask, are you a judge? 761 01:03:39,760 --> 01:03:42,880 >> No, I'm an attorney. I'm an attorney. 762 01:03:42,880 --> 01:03:44,000 >> Know who? Everyone. 763 01:03:44,000 --> 01:03:46,319 >> Yeah, I'm not uh employed by the 764 01:03:46,319 --> 01:03:48,559 assessor's office, by the way. I'm 765 01:03:48,559 --> 01:03:50,160 independent 766 01:03:50,160 --> 01:03:53,520 here to provide unbiased opinions. 767 01:03:53,520 --> 01:03:56,710 Okay. 768 01:03:56,720 --> 01:03:58,480 » Okay. Thank you. And then sorry, can we 769 01:03:58,480 --> 01:04:00,400 get your name for the record? 770 01:04:00,400 --> 01:04:03,430 >> Glazer. 771 01:04:03,440 --> 01:04:05,680 » E L I N. 772 01:04:05,680 --> 01:04:08,480 >> E L L E N 773 01:04:08,480 --> 01:04:13,990 G L A C E R. I'm 774 01:04:14,000 --> 01:04:18,630 supposed to 775 01:04:18,640 --> 01:04:20,160 » Okay, thank you. You're all set. As soon 776 01:04:20,160 --> 01:04:22,640 as we get that waiver, you can. 777 01:04:22,640 --> 01:04:24,720 Okay, that takes us to item number 30. 778 01:04:24,720 --> 01:04:28,079 Application number 2510179. 779 01:04:28,079 --> 01:04:33,839 Applicant Ashan uh Gai and Shaham Fatmi. 780 01:04:33,839 --> 01:04:35,440 Do we have anyone checked in for this 781 01:04:35,440 --> 01:04:38,630 item? 782 01:04:38,640 --> 01:04:40,400 Okay. My notes indicate that we spoke 783 01:04:40,400 --> 01:04:43,200 with the applicant last week and they 784 01:04:43,200 --> 01:04:45,680 were going to submit a withdrawal. Um, 785 01:04:45,680 --> 01:04:47,359 but we're fine with deny due to lack of 786 01:04:47,359 --> 01:04:49,039 appearance. If they did not get that 787 01:04:49,039 --> 01:04:51,440 withdrawing, the recommendation would be 788 01:04:51,440 --> 01:04:52,960 to deny the lack of appearance. 789 01:04:52,960 --> 01:05:03,510 >> It is so ordered. 790 01:05:03,520 --> 01:05:06,160 That takes us to item number 32, 791 01:05:06,160 --> 01:05:09,440 application number 2510346. 792 01:05:09,440 --> 01:05:12,000 Applicant Kai Chiron. 793 01:05:12,000 --> 01:05:16,549 We have Kai here in person. 794 01:05:16,559 --> 01:05:18,160 » Okay. Uh, do you want to give us an 795 01:05:18,160 --> 01:05:20,079 update on your appeal? 796 01:05:20,079 --> 01:05:22,640 >> Yeah. When I find the paper for the 797 01:05:22,640 --> 01:05:25,200 appeal, I submitted on the paper. If not 798 01:05:25,200 --> 01:05:27,520 understanding, I think I spoke to you 799 01:05:27,520 --> 01:05:30,640 and he told me to call Mark and he said 800 01:05:30,640 --> 01:05:34,400 he didn't receive the copy of the paper. 801 01:05:34,400 --> 01:05:37,039 So, I'm here to submit it again, I 802 01:05:37,039 --> 01:05:40,480 guess, and hopefully resolve it. 803 01:05:40,480 --> 01:05:42,480 >> Okay, let me ask the assessor. Let me 804 01:05:42,480 --> 01:05:45,119 get their thoughts on this 805 01:05:45,119 --> 01:05:46,960 >> um to the assessor. Can you brief me on 806 01:05:46,960 --> 01:05:48,480 this, please? The notes my notes 807 01:05:48,480 --> 01:05:50,319 basically say that he submitted with his 808 01:05:50,319 --> 01:05:52,799 application the information the clerk of 809 01:05:52,799 --> 01:05:53,760 the board 810 01:05:53,760 --> 01:05:55,839 >> does not for that to us because of the 811 01:05:55,839 --> 01:05:56,720 application. Oh. 812 01:05:56,720 --> 01:05:59,359 >> So we never got it. Um and we still 813 01:05:59,359 --> 01:06:01,520 haven't received the data. So today he 814 01:06:01,520 --> 01:06:02,960 was to give us the data and we can 815 01:06:02,960 --> 01:06:03,920 proceed from here. 816 01:06:03,920 --> 01:06:04,400 >> Okay. 817 01:06:04,400 --> 01:06:05,440 >> Do continuence. 818 01:06:05,440 --> 01:06:07,760 >> All right. All right. Uh and and you 819 01:06:07,760 --> 01:06:10,160 have information for a copy for the 820 01:06:10,160 --> 01:06:16,000 assessor today. All right. Um and um 821 01:06:16,000 --> 01:06:19,119 then uh would you would you need um 822 01:06:19,119 --> 01:06:22,319 proviso uh after you re for after you 823 01:06:22,319 --> 01:06:24,079 review the information if you should 824 01:06:24,079 --> 01:06:24,880 need more? 825 01:06:24,880 --> 01:06:26,720 >> Yes, there's always yes 30 proviso would 826 01:06:26,720 --> 01:06:27,280 be great. 827 01:06:27,280 --> 01:06:27,760 >> Okay. 828 01:06:27,760 --> 01:06:29,280 >> Any of the hearing dates those two 829 01:06:29,280 --> 01:06:30,000 dates. 830 01:06:30,000 --> 01:06:32,160 >> Okay. And which date do you prefer? 831 01:06:32,160 --> 01:06:34,880 >> I prefer not to come again because I 832 01:06:34,880 --> 01:06:37,520 posted border to Arizona. So for that 833 01:06:37,520 --> 01:06:39,760 matter it seems like commute. Oh, 834 01:06:39,760 --> 01:06:42,640 >> who renders the whole process worthless? 835 01:06:42,640 --> 01:06:43,599 I rather 836 01:06:43,599 --> 01:06:45,520 >> provide the information whatever they 837 01:06:45,520 --> 01:06:47,839 decide they decide and don't want to 838 01:06:47,839 --> 01:06:48,400 come here. 839 01:06:48,400 --> 01:06:51,440 >> Is it a base year appeal? 840 01:06:51,440 --> 01:06:53,280 >> It's actually from the assessor's 841 01:06:53,280 --> 01:06:55,280 office. I'm handling our appeal for you, 842 01:06:55,280 --> 01:06:57,359 sir. Um, it's not a base year appeal. 843 01:06:57,359 --> 01:06:59,440 It's you sold the vote just after lean 844 01:06:59,440 --> 01:07:01,200 day. So, it's that sale information we 845 01:07:01,200 --> 01:07:02,400 would need to try and evaluate whether 846 01:07:02,400 --> 01:07:04,160 or not we should revise our lean date 847 01:07:04,160 --> 01:07:05,039 assessment. [clears throat] 848 01:07:05,039 --> 01:07:06,160 >> Oh, I see. 849 01:07:06,160 --> 01:07:07,440 >> We just don't have to date again for the 850 01:07:07,440 --> 01:07:08,160 sale price. 851 01:07:08,160 --> 01:07:10,319 >> All right. All right. Would you be the 852 01:07:10,319 --> 01:07:13,680 person accepting the information? Okay. 853 01:07:13,680 --> 01:07:14,799 >> Okay. Um, 854 01:07:14,799 --> 01:07:17,520 >> thank you. 855 01:07:17,520 --> 01:07:28,789 >> All right, then. Um, 856 01:07:28,799 --> 01:07:30,400 make sure 857 01:07:30,400 --> 01:07:32,640 >> in case you decide and change your mind 858 01:07:32,640 --> 01:07:34,079 and decide. 859 01:07:34,079 --> 01:07:35,839 >> No, let me just ask you this way. Okay. 860 01:07:35,839 --> 01:07:37,359 because I have I have to have one of two 861 01:07:37,359 --> 01:07:40,160 dates in case you were to decide to 862 01:07:40,160 --> 01:07:42,880 change your mind. Would you uh want to 863 01:07:42,880 --> 01:07:43,359 come up? 864 01:07:43,359 --> 01:07:44,640 >> It would be February. 865 01:07:44,640 --> 01:07:47,039 >> February. Okay. 866 01:07:47,039 --> 01:07:49,760 So, this matter is then continued 867 01:07:49,760 --> 01:07:54,319 to February 22nd, 2027 868 01:07:54,319 --> 01:07:56,880 uh with a 30-day proviso. And this is 869 01:07:56,880 --> 01:07:58,559 the waiver waivers. 870 01:07:58,559 --> 01:08:00,799 >> Um so, we don't have a waiver on file. 871 01:08:00,799 --> 01:08:02,720 It sounds like he's not going to proceed 872 01:08:02,720 --> 01:08:05,359 if the 873 01:08:05,359 --> 01:08:07,039 >> Do you want to get him to sign a waiver 874 01:08:07,039 --> 01:08:08,319 if he will do so? 875 01:08:08,319 --> 01:08:09,760 >> Are you willing to sign a waiver for the 876 01:08:09,760 --> 01:08:10,960 two years? 877 01:08:10,960 --> 01:08:12,880 >> Since it was since last year, it gives 878 01:08:12,880 --> 01:08:15,280 you another year. So, I see no point. 879 01:08:15,280 --> 01:08:16,719 >> Okay. So, he's refusing to sign the 880 01:08:16,719 --> 01:08:17,920 waiver. Um, we have 881 01:08:17,920 --> 01:08:20,480 >> with no waiver on file. So, ordered 882 01:08:20,480 --> 01:08:23,120 continued. Okay. Thank you. 883 01:08:23,120 --> 01:08:37,349 >> Okay. Thank you. 884 01:08:37,359 --> 01:08:41,440 And that takes us to item number 33, 885 01:08:41,440 --> 01:08:44,400 application number 2510361. 886 01:08:44,400 --> 01:08:47,279 Applicant Rajie Yata. And we have uh 887 01:08:47,279 --> 01:08:50,880 Rajie here in person. Um our office did 888 01:08:50,880 --> 01:08:52,480 not receive a confirmation of attendance 889 01:08:52,480 --> 01:08:54,799 on this application. Um the applicant 890 01:08:54,799 --> 01:08:57,199 indicates that he did email us one. We 891 01:08:57,199 --> 01:08:58,640 searched our records and were unable to 892 01:08:58,640 --> 01:09:00,880 locate a confirmation of attendance. 893 01:09:00,880 --> 01:09:02,799 >> Um so we would 894 01:09:02,799 --> 01:09:04,719 >> recommend having a conversation with the 895 01:09:04,719 --> 01:09:06,319 assessor's office and requesting a 896 01:09:06,319 --> 01:09:08,319 continuence of this matter. 897 01:09:08,319 --> 01:09:08,640 >> Okay. 898 01:09:08,640 --> 01:09:10,080 >> Um 899 01:09:10,080 --> 01:09:11,759 >> let let me 900 01:09:11,759 --> 01:09:14,480 >> possible we have we are very prepared 901 01:09:14,480 --> 01:09:17,199 for it. 902 01:09:17,199 --> 01:09:19,040 >> Are you prepared to move forward today 903 01:09:19,040 --> 01:09:21,440 if the assessor is? Well, let me just 904 01:09:21,440 --> 01:09:24,159 check with the assessor. Okay. Just a 905 01:09:24,159 --> 01:09:26,480 minute please to the assessor. Are you 906 01:09:26,480 --> 01:09:27,679 prepared to move forward? 907 01:09:27,679 --> 01:09:29,040 >> We are not prepared to go forward with 908 01:09:29,040 --> 01:09:30,159 this case. Um 909 01:09:30,159 --> 01:09:31,040 >> because 910 01:09:31,040 --> 01:09:33,120 >> we weren't he wasn't no confirmation of 911 01:09:33,120 --> 01:09:33,520 parents 912 01:09:33,520 --> 01:09:34,880 >> because they're not prepared. 913 01:09:34,880 --> 01:09:36,640 >> Click on my notes here too. I believe we 914 01:09:36,640 --> 01:09:38,799 still need some data from him. I believe 915 01:09:38,799 --> 01:09:40,560 >> yes. So the no confirmation of 916 01:09:40,560 --> 01:09:43,040 attendance requires a reschedule. Um and 917 01:09:43,040 --> 01:09:45,120 the assessor is waved from submitting a 918 01:09:45,120 --> 01:09:46,880 presentation um due to the no 919 01:09:46,880 --> 01:09:48,159 confirmation of attendance. Again, the 920 01:09:48,159 --> 01:09:50,000 applicant indicates he sent us one. We 921 01:09:50,000 --> 01:09:51,520 searched our email. We searched our 922 01:09:51,520 --> 01:09:52,719 online portal. We didn't get a 923 01:09:52,719 --> 01:09:54,800 confirmation of attendance. Um, so you 924 01:09:54,800 --> 01:09:56,480 can certainly provide that data to the 925 01:09:56,480 --> 01:09:59,040 assessor today, request a continuance. 926 01:09:59,040 --> 01:10:01,199 Hopefully there's no need to come back 927 01:10:01,199 --> 01:10:04,640 um if they review it and and agree. Um, 928 01:10:04,640 --> 01:10:06,000 but yeah, you would be required to 929 01:10:06,000 --> 01:10:07,840 request a continuence today since we 930 01:10:07,840 --> 01:10:09,040 didn't receive a confirmation of 931 01:10:09,040 --> 01:10:10,880 attendance. 932 01:10:10,880 --> 01:10:12,960 >> And then the confir where did you send 933 01:10:12,960 --> 01:10:14,719 the confirmation last time to the 934 01:10:14,719 --> 01:10:17,280 applicant? How how did you how did you 935 01:10:17,280 --> 01:10:19,440 provide the conf confirmation that you 936 01:10:19,440 --> 01:10:20,000 sent? 937 01:10:20,000 --> 01:10:20,880 >> Emile. 938 01:10:20,880 --> 01:10:21,520 >> Emailed. 939 01:10:21,520 --> 01:10:22,719 >> Yeah. 940 01:10:22,719 --> 01:10:26,880 >> Okay. Um, may I make a suggestion? Sure. 941 01:10:26,880 --> 01:10:30,400 >> Uh, when when you make a confirmation 942 01:10:30,400 --> 01:10:33,199 for this continued hearing, may I 943 01:10:33,199 --> 01:10:34,960 suggest you give them a telephone call 944 01:10:34,960 --> 01:10:36,800 to make sure that they've received it? 945 01:10:36,800 --> 01:10:38,400 So, Okay. 946 01:10:38,400 --> 01:10:41,040 >> Okay. Good. Um, and then do you have a 947 01:10:41,040 --> 01:10:41,760 waiver? 948 01:10:41,760 --> 01:10:43,120 >> We do not have a waiver. Would you be 949 01:10:43,120 --> 01:10:45,120 willing to sign the two-year waiver for 950 01:10:45,120 --> 01:10:47,920 the continuence request similar to the 951 01:10:47,920 --> 01:10:50,320 previous 952 01:10:50,320 --> 01:10:55,280 >> Okay. Um, and um I'm sorry. Did which 953 01:10:55,280 --> 01:10:58,880 date uh did we prefer? 954 01:10:58,880 --> 01:10:59,679 >> Either one's fine. 955 01:10:59,679 --> 01:11:01,760 >> Either one. Okay. And which date do you 956 01:11:01,760 --> 01:11:05,120 prefer to come back? October 26, 2026. 957 01:11:05,120 --> 01:11:06,800 >> Yes. 958 01:11:06,800 --> 01:11:10,320 >> Okay. Good. And the assessor may be 959 01:11:10,320 --> 01:11:12,480 requesting additional information. 960 01:11:12,480 --> 01:11:13,920 >> I found my notes on here. Actually, we 961 01:11:13,920 --> 01:11:15,280 have not received any data from the 962 01:11:15,280 --> 01:11:16,640 applicant. So, we definitely would need 963 01:11:16,640 --> 01:11:18,800 some data if they have today. Um. 964 01:11:18,800 --> 01:11:20,000 >> Okay. And 965 01:11:20,000 --> 01:11:21,679 >> you've requested data, have you? 966 01:11:21,679 --> 01:11:24,159 >> Yes. My notes from Miss Jeff is still 967 01:11:24,159 --> 01:11:25,679 waiting for documentation by applicant. 968 01:11:25,679 --> 01:11:26,880 So, we still haven't received any 969 01:11:26,880 --> 01:11:27,840 documentation from 970 01:11:27,840 --> 01:11:28,159 >> Okay. 971 01:11:28,159 --> 01:11:30,080 >> So, it looks like it just was handed to 972 01:11:30,080 --> 01:11:30,719 Jose. 973 01:11:30,719 --> 01:11:32,000 >> Jose has it now. So, that's great. 974 01:11:32,000 --> 01:11:35,120 >> Oh, good. Okay. Excellent. Okay. So this 975 01:11:35,120 --> 01:11:39,199 matter is continued to October 26, 2026 976 01:11:39,199 --> 01:11:43,520 with the um applicant consenting to sign 977 01:11:43,520 --> 01:11:46,320 a written waiver today and there shall 978 01:11:46,320 --> 01:11:49,199 be a 30-day proviso if the assessor 979 01:11:49,199 --> 01:11:52,239 needs more information um that you shall 980 01:11:52,239 --> 01:11:54,640 be submitting it no later than 30 days 981 01:11:54,640 --> 01:11:57,679 before October 26, 2026. 982 01:11:57,679 --> 01:12:00,480 And that is so ordered. Thank you. 983 01:12:00,480 --> 01:12:01,679 >> Then if you don't mind waiting around a 984 01:12:01,679 --> 01:12:02,719 few minutes, my colleague's going to 985 01:12:02,719 --> 01:12:04,320 bring down more waiverss. We we ran out 986 01:12:04,320 --> 01:12:14,229 of the the paper. 987 01:12:14,239 --> 01:12:16,400 That takes us to item number 34, 988 01:12:16,400 --> 01:12:19,520 application number 2510394. 989 01:12:19,520 --> 01:12:23,430 Applicant Eric Garcia. 990 01:12:23,440 --> 01:12:26,080 We have Eric Garcia here in person. 991 01:12:26,080 --> 01:12:26,719 >> Good morning. 992 01:12:26,719 --> 01:12:27,760 >> Hi. 993 01:12:27,760 --> 01:12:30,320 Um question to see if they can reassess 994 01:12:30,320 --> 01:12:32,480 the uh the stipulation 995 01:12:32,480 --> 01:12:35,199 to reflect a little closer to actual 996 01:12:35,199 --> 01:12:36,480 cost of repairs that are going to be 997 01:12:36,480 --> 01:12:37,040 required. 998 01:12:37,040 --> 01:12:40,560 >> Oh, is this is that stipulation um 999 01:12:40,560 --> 01:12:43,440 signed by all of the parties or just the 1000 01:12:43,440 --> 01:12:46,640 assessor? What what what's the status of 1001 01:12:46,640 --> 01:12:47,840 the signatures on that? 1002 01:12:47,840 --> 01:12:50,080 >> There is Okay. 1003 01:12:50,080 --> 01:12:51,520 >> So, it hasn't been signed. the it sounds 1004 01:12:51,520 --> 01:12:53,199 like the assessor's office has offered a 1005 01:12:53,199 --> 01:12:55,360 stipulation and he hasn't signed it and 1006 01:12:55,360 --> 01:12:57,520 so he wants more time to 1007 01:12:57,520 --> 01:12:59,120 >> um for our discussion he wants more time 1008 01:12:59,120 --> 01:13:01,679 to see if they can 1009 01:13:01,679 --> 01:13:03,840 >> you don't quite agree with the you feel 1010 01:13:03,840 --> 01:13:06,000 the stipulated value is not correct 1011 01:13:06,000 --> 01:13:09,520 >> correct okay um have you discussed it 1012 01:13:09,520 --> 01:13:10,880 with the assessor yet 1013 01:13:10,880 --> 01:13:13,360 >> not actually feels like it kind of was 1014 01:13:13,360 --> 01:13:15,520 in standby since the first time we 1015 01:13:15,520 --> 01:13:16,480 showed up 1016 01:13:16,480 --> 01:13:16,800 >> okay 1017 01:13:16,800 --> 01:13:17,600 >> yeah okay 1018 01:13:17,600 --> 01:13:19,600 >> I guess I'll do that now 1019 01:13:19,600 --> 01:13:22,880 >> okay And um let me check with the 1020 01:13:22,880 --> 01:13:24,080 assistant and I'll come back with you on 1021 01:13:24,080 --> 01:13:25,040 a date. 1022 01:13:25,040 --> 01:13:27,360 >> Okay. Could you brief me on this? 1023 01:13:27,360 --> 01:13:32,159 >> Um right, Miss Jeff um Dr. applicant 1024 01:13:32,159 --> 01:13:33,520 >> gave him the stipulation and still 1025 01:13:33,520 --> 01:13:34,640 waiting to hear back or heard anything 1026 01:13:34,640 --> 01:13:36,880 back since the stipulation got offered. 1027 01:13:36,880 --> 01:13:38,560 Um so we're still waiting. So we didn't 1028 01:13:38,560 --> 01:13:39,600 know if he was agree with the 1029 01:13:39,600 --> 01:13:40,880 stipulation or not. 1030 01:13:40,880 --> 01:13:42,320 >> I guess he does not. Okay. 1031 01:13:42,320 --> 01:13:44,640 >> Um we going to continue if possible we 1032 01:13:44,640 --> 01:13:46,239 could work with them and go from there. 1033 01:13:46,239 --> 01:13:48,960 >> Okay. Uh how much time does the assessor 1034 01:13:48,960 --> 01:13:51,440 need? Uh would you prefer the October 1035 01:13:51,440 --> 01:13:52,560 26th date? 1036 01:13:52,560 --> 01:13:53,600 >> That'd be that'd be fine for the 1037 01:13:53,600 --> 01:13:57,600 >> assessment. Either date is fine. 1038 01:13:57,600 --> 01:14:00,480 >> Okay, great. Um okay. And then um 1039 01:14:00,480 --> 01:14:02,080 >> and then same thing, we have the we have 1040 01:14:02,080 --> 01:14:04,480 the um the two waiver right there. It 1041 01:14:04,480 --> 01:14:07,199 sounds like it's a quick continuence. Um 1042 01:14:07,199 --> 01:14:08,400 but 1043 01:14:08,400 --> 01:14:09,840 >> Okay, perfect. Thank you. 1044 01:14:09,840 --> 01:14:11,360 >> And you agreed to sign that? 1045 01:14:11,360 --> 01:14:12,159 >> Correct. 1046 01:14:12,159 --> 01:14:15,199 >> Okay, thank you. Okay. So, this it's 1047 01:14:15,199 --> 01:14:16,719 going to be ordered that this matter 1048 01:14:16,719 --> 01:14:21,840 shall be continued to October 26, 2026 1049 01:14:21,840 --> 01:14:24,640 uh with the 30-day proviso 1050 01:14:24,640 --> 01:14:27,280 and uh with the applicant stating that 1051 01:14:27,280 --> 01:14:29,920 he will be signing the wa written waiver 1052 01:14:29,920 --> 01:14:32,800 today. So, or that's that's the order. 1053 01:14:32,800 --> 01:14:35,600 >> Okay. 1054 01:14:35,600 --> 01:14:37,280 Thank you. And then I'll take the 1055 01:14:37,280 --> 01:14:41,590 waiver. 1056 01:14:41,600 --> 01:14:46,229 Okay. 1057 01:14:46,239 --> 01:14:59,030 is from the explanation just 1058 01:14:59,040 --> 01:15:04,470 okay that takes us to 1059 01:15:04,480 --> 01:15:09,430 sorry item number 1060 01:15:09,440 --> 01:15:14,239 38 application number 251 10461 1061 01:15:14,239 --> 01:15:17,199 applicant Farzad Moajani. 1062 01:15:17,199 --> 01:15:20,320 Do we have Farzad here? Okay. 1063 01:15:20,320 --> 01:15:21,679 >> Thank you for the opportunity for 1064 01:15:21,679 --> 01:15:24,719 considering my case. Uh I'm here to 1065 01:15:24,719 --> 01:15:28,719 request for a I've been um communicating 1066 01:15:28,719 --> 01:15:32,000 with Mark Stober from the cessor's 1067 01:15:32,000 --> 01:15:34,400 office and he was wondering if you could 1068 01:15:34,400 --> 01:15:37,440 consider continuous to allow more time 1069 01:15:37,440 --> 01:15:39,679 for the communication. 1070 01:15:39,679 --> 01:15:41,120 >> Okay. 1071 01:15:41,120 --> 01:15:45,120 Um, have you provided information to to 1072 01:15:45,120 --> 01:15:46,400 the assessor? 1073 01:15:46,400 --> 01:15:50,950 >> Yes, I have provided information 1074 01:15:50,960 --> 01:15:52,159 to the access. 1075 01:15:52,159 --> 01:15:53,600 >> Okay. And then let me check with the 1076 01:15:53,600 --> 01:15:56,080 assessor. Could you brief me on this? 1077 01:15:56,080 --> 01:15:58,640 >> Uh, we received information on the 13th 1078 01:15:58,640 --> 01:16:00,960 of this month. So, we still need time to 1079 01:16:00,960 --> 01:16:03,280 go through it and make sure our 1080 01:16:03,280 --> 01:16:05,280 evaluation what we do valuation or 1081 01:16:05,280 --> 01:16:06,719 change ownership. 1082 01:16:06,719 --> 01:16:10,390 >> Okay. 1083 01:16:10,400 --> 01:16:11,679 value. 1084 01:16:11,679 --> 01:16:14,080 >> It's it's value for a date of change of 1085 01:16:14,080 --> 01:16:15,120 ownership. 1086 01:16:15,120 --> 01:16:18,000 >> Is that right? Or is it a decline? 1087 01:16:18,000 --> 01:16:29,189 >> Uh I believe it's a data change. 1088 01:16:29,199 --> 01:16:31,760 » And Mr. Mahadani, are you also the 1089 01:16:31,760 --> 01:16:34,560 waiver? Are you okay sending the um the 1090 01:16:34,560 --> 01:16:36,239 waiver for the continuence request? 1091 01:16:36,239 --> 01:16:38,080 Would it be possible for me to get 1092 01:16:38,080 --> 01:16:40,080 myself familiar with the VA request 1093 01:16:40,080 --> 01:16:44,000 after reading it and then um submit a 1094 01:16:44,000 --> 01:16:48,239 paper later at a later time? 1095 01:16:48,239 --> 01:16:49,920 >> Um 1096 01:16:49,920 --> 01:16:53,280 yeah, so um it it pretty much just 1097 01:16:53,280 --> 01:16:56,719 allows the county more flexibility while 1098 01:16:56,719 --> 01:16:59,520 you guys are gathering data. Um the 1099 01:16:59,520 --> 01:17:01,120 expectation would be that you move 1100 01:17:01,120 --> 01:17:03,360 forward today, but since the data is 1101 01:17:03,360 --> 01:17:05,360 just recently being provided, the 1102 01:17:05,360 --> 01:17:06,719 county's going to need more time to 1103 01:17:06,719 --> 01:17:10,480 review the the data. Um 1104 01:17:10,480 --> 01:17:13,199 but yeah, we we can't force you to sign 1105 01:17:13,199 --> 01:17:15,920 the waiver. 1106 01:17:15,920 --> 01:17:18,560 >> Okay. If you decide to sign it, then um 1107 01:17:18,560 --> 01:17:20,719 you take uh electronic. 1108 01:17:20,719 --> 01:17:22,800 >> Yes, we we also take electronic. Um so 1109 01:17:22,800 --> 01:17:24,400 it's you're not signing the waiver 1110 01:17:24,400 --> 01:17:25,600 today. 1111 01:17:25,600 --> 01:17:27,920 I would like to read through the if 1112 01:17:27,920 --> 01:17:31,120 possible and and if the opportunity to 1113 01:17:31,120 --> 01:17:33,280 sign it electronically is there would be 1114 01:17:33,280 --> 01:17:33,840 fantastic. 1115 01:17:33,840 --> 01:17:35,440 >> Okay. But just to confirm not today. 1116 01:17:35,440 --> 01:17:37,120 >> Yeah. 1117 01:17:37,120 --> 01:17:38,000 >> It's fine. 1118 01:17:38,000 --> 01:17:38,320 >> Yes. 1119 01:17:38,320 --> 01:17:39,600 >> It's decline in value. 1120 01:17:39,600 --> 01:17:41,840 >> Okay. Thank you. Okay. Thanks. All 1121 01:17:41,840 --> 01:17:46,080 right. Um then um 1122 01:17:46,080 --> 01:17:48,480 then October the 26 the assessor said 1123 01:17:48,480 --> 01:17:49,679 that would be all right. Is that all 1124 01:17:49,679 --> 01:17:52,800 right with you? October. 1125 01:17:52,800 --> 01:17:54,800 >> Forgive me if you've already said so. 1126 01:17:54,800 --> 01:17:57,280 forgive me if you've already said 1127 01:17:57,280 --> 01:17:59,520 October 26, if I'm asking you to repeat 1128 01:17:59,520 --> 01:18:03,520 anything. Um, okay. Uh, so then, um, it 1129 01:18:03,520 --> 01:18:06,320 is ordered that this, uh, application 1130 01:18:06,320 --> 01:18:09,920 shall be continued to October 26, 2026 1131 01:18:09,920 --> 01:18:13,760 for good cause with a 30-day proviso, no 1132 01:18:13,760 --> 01:18:18,790 waiver on file. 1133 01:18:18,800 --> 01:18:20,480 Just a quick question, but would that 1134 01:18:20,480 --> 01:18:22,640 allow me time to the assessor office to 1135 01:18:22,640 --> 01:18:24,960 look into the application? It just 1136 01:18:24,960 --> 01:18:26,159 confirms. 1137 01:18:26,159 --> 01:18:28,960 >> Why don't we let you ask the assessor uh 1138 01:18:28,960 --> 01:18:31,920 if I can make it to February? If after 1139 01:18:31,920 --> 01:18:33,600 they answer you decide you want to move 1140 01:18:33,600 --> 01:18:35,040 it to February, 1141 01:18:35,040 --> 01:18:36,400 >> it should be it shouldn't be a problem 1142 01:18:36,400 --> 01:18:38,400 at all. Um it's up to you what you like 1143 01:18:38,400 --> 01:18:39,760 to do all that, but it shouldn't be a 1144 01:18:39,760 --> 01:18:42,719 problem. It's just it. 1145 01:18:42,719 --> 01:18:45,679 >> Thank you. Appreciate it. So, October 1146 01:18:45,679 --> 01:18:48,000 26th, everybody's all good. Okay. 1147 01:18:48,000 --> 01:18:48,960 >> Okay. 1148 01:18:48,960 --> 01:18:50,960 >> We're all set. 1149 01:18:50,960 --> 01:18:51,199 Okay. 1150 01:18:51,199 --> 01:18:53,280 >> Thank you. If you'd like, you can pick 1151 01:18:53,280 --> 01:18:55,360 up a waiver and give it some thought. If 1152 01:18:55,360 --> 01:18:58,000 you decide to sign it, you can turn it 1153 01:18:58,000 --> 01:19:00,159 in electronically. 1154 01:19:00,159 --> 01:19:02,400 Okay. Thank you. 1155 01:19:02,400 --> 01:19:05,440 >> That takes us to item number 45, 1156 01:19:05,440 --> 01:19:09,120 application number 2510653. 1157 01:19:09,120 --> 01:19:13,430 Applicant Christy Aldo. 1158 01:19:13,440 --> 01:19:14,640 Do we have anyone checked in for 1159 01:19:14,640 --> 01:19:22,709 Christie Aldra? 1160 01:19:22,719 --> 01:19:24,080 » So, my notes indicate that we were 1161 01:19:24,080 --> 01:19:27,199 unable to contact the 1162 01:19:27,199 --> 01:19:29,040 Sorry, 1163 01:19:29,040 --> 01:19:30,640 >> they have an agent. 1164 01:19:30,640 --> 01:19:34,070 >> Yeah. 1165 01:19:34,080 --> 01:19:36,400 Oh, okay. Sorry. Attorney uh Gerald, we 1166 01:19:36,400 --> 01:19:39,040 spoke with his office last week and the 1167 01:19:39,040 --> 01:19:40,880 he's okay with the denial due to lack of 1168 01:19:40,880 --> 01:19:41,840 appearance. 1169 01:19:41,840 --> 01:19:43,360 >> Okay. 1170 01:19:43,360 --> 01:19:45,520 It is so ordered that this matter is 1171 01:19:45,520 --> 01:19:49,120 denied for due to lack of appearance. 1172 01:19:49,120 --> 01:19:49,920 Okay, 1173 01:19:49,920 --> 01:19:53,120 >> set that takes us to item number 46, 1174 01:19:53,120 --> 01:19:57,040 application number 2510884, 1175 01:19:57,040 --> 01:19:58,400 Casey Living Trust. 1176 01:19:58,400 --> 01:20:01,360 >> That's me. 1177 01:20:01,360 --> 01:20:01,760 >> Hi, 1178 01:20:01,760 --> 01:20:02,560 >> good morning. 1179 01:20:02,560 --> 01:20:04,239 >> I'm just asking for a continuence 1180 01:20:04,239 --> 01:20:06,080 because due to an unforeseen medical 1181 01:20:06,080 --> 01:20:08,239 condition, I got my paperwork in just a 1182 01:20:08,239 --> 01:20:09,199 couple days late. 1183 01:20:09,199 --> 01:20:10,640 >> Okay. So, I'm not sure how much time 1184 01:20:10,640 --> 01:20:11,920 he'll need and he might need more 1185 01:20:11,920 --> 01:20:14,960 paperwork. So, I don't know how much 1186 01:20:14,960 --> 01:20:15,679 time. 1187 01:20:15,679 --> 01:20:17,280 >> Okay. Why don't I check back with check 1188 01:20:17,280 --> 01:20:18,480 with the assessor and then I come back 1189 01:20:18,480 --> 01:20:21,040 with you and we'll discuss it right now. 1190 01:20:21,040 --> 01:20:23,199 Let me ask them first. Could you brief 1191 01:20:23,199 --> 01:20:23,679 me on this? 1192 01:20:23,679 --> 01:20:26,239 >> Is this a change of ownership? Um 1193 01:20:26,239 --> 01:20:29,120 >> a value or 1194 01:20:29,120 --> 01:20:32,000 legal? 1195 01:20:32,000 --> 01:20:34,239 >> It's change ownership on its receive 1196 01:20:34,239 --> 01:20:36,560 date. 1197 01:20:36,560 --> 01:20:37,360 Um 1198 01:20:37,360 --> 01:20:39,280 >> is it a value or It's a change 1199 01:20:39,280 --> 01:20:40,719 ownership. So it's it's not a value. 1200 01:20:40,719 --> 01:20:41,679 It's a change ownership. I believe 1201 01:20:41,679 --> 01:20:42,480 >> a legal issue. 1202 01:20:42,480 --> 01:20:44,880 >> Yeah. This is a B this is a B1 issue. 1203 01:20:44,880 --> 01:20:46,800 >> Okay. Thank you. 1204 01:20:46,800 --> 01:20:49,840 Uh and I'm sorry when you say um 1205 01:20:49,840 --> 01:20:52,960 >> uh this is Angel. Um so this is a change 1206 01:20:52,960 --> 01:20:55,520 in ownership case. U but it's happy to 1207 01:20:55,520 --> 01:20:58,880 deal with two dates June 21st 2023 and 1208 01:20:58,880 --> 01:21:01,679 September 24th 2024. So it looks like 1209 01:21:01,679 --> 01:21:04,320 we're going to be needing a lot of data. 1210 01:21:04,320 --> 01:21:06,640 >> Okay. So I would probably recommend the 1211 01:21:06,640 --> 01:21:08,560 conference 1212 01:21:08,560 --> 01:21:11,120 >> and then you know how to get reach me. 1213 01:21:11,120 --> 01:21:13,440 >> Yes, we'll be working. Looks like we're 1214 01:21:13,440 --> 01:21:14,400 going to need more time. 1215 01:21:14,400 --> 01:21:15,120 >> Thank you so much. 1216 01:21:15,120 --> 01:21:17,040 >> And thank you for getting 1217 01:21:17,040 --> 01:21:19,679 >> I apologize. 1218 01:21:19,679 --> 01:21:21,920 >> Okay. So I will take the February date, 1219 01:21:21,920 --> 01:21:22,560 please. 1220 01:21:22,560 --> 01:21:24,159 >> Okay. And we have a waiver on file, so 1221 01:21:24,159 --> 01:21:26,320 there's no need to um 1222 01:21:26,320 --> 01:21:30,080 >> Okay. This this application is continued 1223 01:21:30,080 --> 01:21:33,600 to February 22nd, 2027 1224 01:21:33,600 --> 01:21:37,520 for good cause. And is there a proviso? 1225 01:21:37,520 --> 01:21:42,080 Um yes, the 38 provisor will be 1226 01:21:42,080 --> 01:21:44,560 >> um they they if they ask for additional 1227 01:21:44,560 --> 01:21:47,040 data, the assessor after reviewing what 1228 01:21:47,040 --> 01:21:49,440 you've given them, they may ask for 1229 01:21:49,440 --> 01:21:52,719 additional clarification or data and 1230 01:21:52,719 --> 01:21:54,960 they're requesting that that be provided 1231 01:21:54,960 --> 01:21:57,440 to them no later than 30 days prior to 1232 01:21:57,440 --> 01:22:00,320 the February 27 hearing. 1233 01:22:00,320 --> 01:22:01,920 >> Yeah. Hopefully. I mean, it was it was 1234 01:22:01,920 --> 01:22:03,679 literally just me at getting the 1235 01:22:03,679 --> 01:22:05,840 paperwork organized. Unfortunately, my 1236 01:22:05,840 --> 01:22:07,440 kidneys failed and I ended up in the 1237 01:22:07,440 --> 01:22:09,199 hospital and they wouldn't let me out of 1238 01:22:09,199 --> 01:22:10,880 the hospital to send the paperwork in 1239 01:22:10,880 --> 01:22:12,239 and that's sort of what happened. 1240 01:22:12,239 --> 01:22:12,800 >> Okay. 1241 01:22:12,800 --> 01:22:14,320 >> And I apologize. There was nothing I can 1242 01:22:14,320 --> 01:22:14,480 do. 1243 01:22:14,480 --> 01:22:15,440 >> Well, that's what we have these 1244 01:22:15,440 --> 01:22:16,560 continuences for. 1245 01:22:16,560 --> 01:22:17,679 >> So, thank you very much for 1246 01:22:17,679 --> 01:22:18,400 understanding. 1247 01:22:18,400 --> 01:22:20,560 >> All right. So, then I'm going to add to 1248 01:22:20,560 --> 01:22:22,960 that order that there shall be a 30-day 1249 01:22:22,960 --> 01:22:23,679 provisal. 1250 01:22:23,679 --> 01:22:27,350 >> Okay. 1251 01:22:27,360 --> 01:22:28,719 You're all set. Thank you. 1252 01:22:28,719 --> 01:22:30,719 >> Thank you so much. 1253 01:22:30,719 --> 01:22:34,390 >> Thank you. 1254 01:22:34,400 --> 01:22:37,199 Okay. And that takes us to item number 1255 01:22:37,199 --> 01:22:41,199 47, application number 2511202. 1256 01:22:41,199 --> 01:22:45,040 Applicant Valerie A. Pulich. Um, this 1257 01:22:45,040 --> 01:22:46,719 applicant called our office this morning 1258 01:22:46,719 --> 01:22:48,320 and let us know she would not be 1259 01:22:48,320 --> 01:22:50,480 attending today's hearing. So, that's a 1260 01:22:50,480 --> 01:22:52,080 denied due lack of appearance. 1261 01:22:52,080 --> 01:22:53,520 >> Did she understand that it would be 1262 01:22:53,520 --> 01:22:54,159 denied? 1263 01:22:54,159 --> 01:22:56,480 >> Yes, I also spoke with her last week. Um 1264 01:22:56,480 --> 01:23:02,480 and it it was like uh she was debating if 1265 01:23:02,480 --> 01:23:03,679 she was going to pursue the appeal 1266 01:23:03,679 --> 01:23:04,159 anyways. 1267 01:23:04,159 --> 01:23:04,480 >> Okay. 1268 01:23:04,480 --> 01:23:07,679 >> Um but she called us this morning and confirmed that um 1269 01:23:07,679 --> 01:23:08,159 >> Okay. 1270 01:23:08,159 --> 01:23:09,360 >> It would be a denial due to lack of 1271 01:23:09,360 --> 01:23:09,760 appearance. 1272 01:23:09,760 --> 01:23:11,199 >> Okay. It is ordered. This this 1273 01:23:11,199 --> 01:23:12,880 application is denied due to lack of 1274 01:23:12,880 --> 01:23:13,760 appearance. 1275 01:23:13,760 --> 01:23:14,960 >> Did the assessor want to comment on 1276 01:23:14,960 --> 01:23:15,679 that? 1277 01:23:15,679 --> 01:23:18,000 >> No, we have no comment on that. 1278 01:23:18,000 --> 01:23:24,550 >> Okay. 1279 01:23:24,560 --> 01:23:26,960 And last item on the agenda, application 1280 01:23:26,960 --> 01:23:30,400 number 2511770. 1281 01:23:30,400 --> 01:23:32,719 Applicant Kenny Chi Tada. And we have uh 1282 01:23:32,719 --> 01:23:34,320 Kenny Chi here in person. 1283 01:23:34,320 --> 01:23:36,960 >> Good morning. Thank you for being here 1284 01:23:36,960 --> 01:23:39,360 today. 1285 01:23:39,360 --> 01:23:40,960 >> All right. Let me check with the 1286 01:23:40,960 --> 01:23:42,960 assessor. 1287 01:23:42,960 --> 01:23:44,719 >> Assessor is ready for presentation 1288 01:23:44,719 --> 01:23:45,440 today, too. 1289 01:23:45,440 --> 01:23:47,920 >> Okay. Very fine. So you'll be the second 1290 01:23:47,920 --> 01:23:49,440 case that we're hearing today. 1291 01:23:49,440 --> 01:23:51,360 >> Hearing officer Cohen. Um, so we 1292 01:23:51,360 --> 01:23:54,719 actually had an amendment first and so 1293 01:23:54,719 --> 01:23:55,600 typically 1294 01:23:55,600 --> 01:23:57,600 >> for this application. 1295 01:23:57,600 --> 01:23:58,000 >> Oh. 1296 01:23:58,000 --> 01:24:00,560 >> Um, and so typically an amendment 1297 01:24:00,560 --> 01:24:03,520 requires a 45day reschedule. Um, the 1298 01:24:03,520 --> 01:24:05,760 assessor's office and if you can confirm 1299 01:24:05,760 --> 01:24:08,719 on record is is waving that 45day 1300 01:24:08,719 --> 01:24:14,159 >> um reschedule. Okay. And let me see. So 1301 01:24:14,159 --> 01:24:27,510 my name indicate that we are 1302 01:24:27,520 --> 01:24:30,480 and is this a 1303 01:24:30,480 --> 01:24:37,510 yes. 1304 01:24:37,520 --> 01:24:39,600 Okay. Just to confirm, um, you're 1305 01:24:39,600 --> 01:24:42,080 amending the dates in your application 1306 01:24:42,080 --> 01:24:47,199 from July 16, 2025 to 1307 01:24:47,199 --> 01:24:48,400 >> the date of transfer. 1308 01:24:48,400 --> 01:24:50,639 >> Oh, not not to change. Uh, yes. So, to 1309 01:24:50,639 --> 01:24:54,719 remove July 16, 2025 and amend it to 1310 01:24:54,719 --> 01:24:57,040 June 8th, 2023. Is that correct? 1311 01:24:57,040 --> 01:25:00,480 >> Okay. And that's for both um the no 1312 01:25:00,480 --> 01:25:01,920 change in ownership and the valuation. 1313 01:25:01,920 --> 01:25:04,159 So, boxes B1 and B2. 1314 01:25:04,159 --> 01:25:05,520 >> Okay. 1315 01:25:05,520 --> 01:25:09,440 So that um before we decide on that 1316 01:25:09,440 --> 01:25:11,360 amendment, are we going to do that now 1317 01:25:11,360 --> 01:25:12,719 or when it's called? 1318 01:25:12,719 --> 01:25:14,639 >> Uh now. So well, it's called now and 1319 01:25:14,639 --> 01:25:16,239 then so we'll go get into our hearings, 1320 01:25:16,239 --> 01:25:17,600 but first we need the amendment. The 1321 01:25:17,600 --> 01:25:19,760 assessor waves there 45 days. Okay. 1322 01:25:19,760 --> 01:25:23,199 >> And then we'll we'll decide which Yeah. 1323 01:25:23,199 --> 01:25:25,199 >> Would you stand up again and explain to 1324 01:25:25,199 --> 01:25:27,120 me the reason why you're requesting the 1325 01:25:27,120 --> 01:25:30,400 date the uh application be changed? 1326 01:25:30,400 --> 01:25:33,520 >> Of course. Um the process has been a 1327 01:25:33,520 --> 01:25:37,280 little confusing for me. So initially I 1328 01:25:37,280 --> 01:25:38,719 was working with assessor. 1329 01:25:38,719 --> 01:25:40,480 >> Well, if you could just I'm so sorry for 1330 01:25:40,480 --> 01:25:43,840 interrupting. Um just tell me why you 1331 01:25:43,840 --> 01:25:46,800 want to amend to change the dates of 1332 01:25:46,800 --> 01:25:48,800 value. Why? 1333 01:25:48,800 --> 01:25:51,280 >> So the I've already been working with 1334 01:25:51,280 --> 01:25:54,000 the censor's office presented. 1335 01:25:54,000 --> 01:25:58,000 are grounded around the date that I was 1336 01:25:58,000 --> 01:25:59,520 already 1337 01:25:59,520 --> 01:26:04,480 I had a qualifying for on the day of transfer. 1338 01:26:04,480 --> 01:26:06,159 >> Okay. So, you're you're saying the date 1339 01:26:06,159 --> 01:26:08,239 of transfer is different that was on the 1340 01:26:08,239 --> 01:26:10,480 application. Is that what you're saying? 1341 01:26:10,480 --> 01:26:12,320 Okay. And would you mind repeating what 1342 01:26:12,320 --> 01:26:14,800 was the date on the application that you 1343 01:26:14,800 --> 01:26:15,360 put? 1344 01:26:15,360 --> 01:26:17,840 >> It was in 202 1345 01:26:17,840 --> 01:26:20,560 >> somewhere around 2025. and and you feel 1346 01:26:20,560 --> 01:26:24,960 that the uh date should correctly be 1347 01:26:24,960 --> 01:26:26,800 what again please 1348 01:26:26,800 --> 01:26:27,760 >> the date of transfer 1349 01:26:27,760 --> 01:26:28,639 >> which was 1350 01:26:28,639 --> 01:26:31,280 >> which is June the 8th 2000 1351 01:26:31,280 --> 01:26:34,000 >> June the 8th 2023 1352 01:26:34,000 --> 01:26:36,960 >> yes 1353 01:26:36,960 --> 01:26:41,120 >> now this application um was this filed 1354 01:26:41,120 --> 01:26:45,199 timely for June 8th 2023 1355 01:26:45,199 --> 01:26:50,080 >> so this was filed timely for the July 1356 01:26:50,080 --> 01:26:55,040 16th, 2025 change in ownership. Um, 1357 01:26:55,040 --> 01:26:56,639 however, 1358 01:26:56,639 --> 01:26:59,040 the date they're requesting an amendment 1359 01:26:59,040 --> 01:27:02,239 to is still within the four-year. Um, 1360 01:27:02,239 --> 01:27:04,159 >> it's within the four years and it would 1361 01:27:04,159 --> 01:27:07,120 be would it be prospective relief then? 1362 01:27:07,120 --> 01:27:12,000 So this would be um 1363 01:27:12,000 --> 01:27:14,239 it would be prospective 1364 01:27:14,239 --> 01:27:17,600 as of the the new supplemental that was 1365 01:27:17,600 --> 01:27:20,320 issued for 1366 01:27:20,320 --> 01:27:23,280 um for July 16, 2025. 1367 01:27:23,280 --> 01:27:27,360 >> Oh, okay. Um so 1368 01:27:27,360 --> 01:27:30,400 just he didn't file did he he didn't 1369 01:27:30,400 --> 01:27:32,800 file on the supplemental for the June 1370 01:27:32,800 --> 01:27:34,400 8th, 2023 event. 1371 01:27:34,400 --> 01:27:34,800 >> Correct. 1372 01:27:34,800 --> 01:27:37,440 >> Did not file. did not file and it filed 1373 01:27:37,440 --> 01:27:42,639 during a July 16th, 2025 event, 1374 01:27:42,639 --> 01:27:44,400 but the June 8th date is still within 1375 01:27:44,400 --> 01:27:46,239 the four years. 1376 01:27:46,239 --> 01:27:49,600 >> Okay, thank you. Okay, let me check with 1377 01:27:49,600 --> 01:27:51,440 the assessor before I make a ruling on 1378 01:27:51,440 --> 01:27:55,280 this amend request for amendment. Okay, 1379 01:27:55,280 --> 01:27:59,669 >> to the assessor, 1380 01:27:59,679 --> 01:28:01,280 » um 1381 01:28:01,280 --> 01:28:03,440 is correct. Um we're okay with the 1382 01:28:03,440 --> 01:28:04,800 amendment. tell them we're ready to go 1383 01:28:04,800 --> 01:28:06,800 forward. It's a basically a Prop 19 and 1384 01:28:06,800 --> 01:28:10,159 a primary residence um hearing. 1385 01:28:10,159 --> 01:28:10,719 >> Mhm. [clears throat] 1386 01:28:10,719 --> 01:28:12,639 >> And we're ready to go forward with it 1387 01:28:12,639 --> 01:28:14,960 and not prolong the hearing basically. 1388 01:28:14,960 --> 01:28:15,760 >> Okay. 1389 01:28:15,760 --> 01:28:16,400 >> Process. 1390 01:28:16,400 --> 01:28:19,120 >> And you're willing to wave the 45 days? 1391 01:28:19,120 --> 01:28:20,000 >> Yes. 1392 01:28:20,000 --> 01:28:24,000 >> Uh okay. All right. Um then um this 1393 01:28:24,000 --> 01:28:26,960 application uh the order is is that the 1394 01:28:26,960 --> 01:28:29,520 application shall be amended and the 1395 01:28:29,520 --> 01:28:33,120 date of value shall be June 8th, 2023. 1396 01:28:33,120 --> 01:28:34,480 >> Okay. And I'll just restate for the 1397 01:28:34,480 --> 01:28:36,239 record to approve the amendment in 1398 01:28:36,239 --> 01:28:38,320 section six to add the change in 1399 01:28:38,320 --> 01:28:41,760 ownership date of June 8th, 2023 to 1400 01:28:41,760 --> 01:28:44,719 boxes B1 and B2 and remove the change in 1401 01:28:44,719 --> 01:28:47,440 ownership date of July 16th, 2025. 1402 01:28:47,440 --> 01:28:53,189 >> Perfect. So ordered. 1403 01:28:53,199 --> 01:28:56,080 » Okay. And then just a housekeeping item. 1404 01:28:56,080 --> 01:28:58,800 Are we for the hearing today? Are we 1405 01:28:58,800 --> 01:29:00,320 going just on the change in ownership? 1406 01:29:00,320 --> 01:29:03,040 Oh, sorry. I'm talking to are we um 1407 01:29:03,040 --> 01:29:04,560 going just on the change in ownership 1408 01:29:04,560 --> 01:29:07,520 today and the valuation pending the 1409 01:29:07,520 --> 01:29:09,520 decision on the change in ownership or 1410 01:29:09,520 --> 01:29:10,639 are we hearing both? 1411 01:29:10,639 --> 01:29:12,400 >> Well, it depends on if the assist is 1412 01:29:12,400 --> 01:29:14,239 also ready. Right. 1413 01:29:14,239 --> 01:29:16,800 >> Right. Yeah. 1414 01:29:16,800 --> 01:29:19,040 >> Will you be ready for both? 1415 01:29:19,040 --> 01:29:21,199 >> Um yes, we're ready for both. 1416 01:29:21,199 --> 01:29:23,760 >> Okay. And um does the 1417 01:29:23,760 --> 01:29:24,480 >> Absolutely. 1418 01:29:24,480 --> 01:29:28,400 >> Joe Phillips with the assessor's office. 1419 01:29:28,400 --> 01:29:30,880 uh we would request we bifrocate the 1420 01:29:30,880 --> 01:29:33,040 issues. So we deal with the legal issues 1421 01:29:33,040 --> 01:29:35,280 surrounding the change in ownership and 1422 01:29:35,280 --> 01:29:37,440 then the second part would be the 1423 01:29:37,440 --> 01:29:40,400 valuation pending the results of the um 1424 01:29:40,400 --> 01:29:42,320 legal issues around. 1425 01:29:42,320 --> 01:29:44,000 >> Okay, Mr. Phillips in spite of the fact 1426 01:29:44,000 --> 01:29:45,760 that your office would be ready to go 1427 01:29:45,760 --> 01:29:48,800 forward on the uh valuation depending on 1428 01:29:48,800 --> 01:29:50,159 the decision. 1429 01:29:50,159 --> 01:29:51,600 >> We would not be ready today on the 1430 01:29:51,600 --> 01:29:52,320 valuation. 1431 01:29:52,320 --> 01:29:55,040 >> I must 1432 01:29:55,040 --> 01:29:57,679 okay fine. Thank you Mr. Phillips. Mr. 1433 01:29:57,679 --> 01:29:59,040 Tro, are you okay with that? That 1434 01:29:59,040 --> 01:30:02,159 today's discussion is just the legal 1435 01:30:02,159 --> 01:30:04,159 portion of the change in ownership. 1436 01:30:04,159 --> 01:30:05,600 Okay. 1437 01:30:05,600 --> 01:30:06,719 >> Okay. And then um 1438 01:30:06,719 --> 01:30:08,480 >> so we can bifurcate that now so we don't 1439 01:30:08,480 --> 01:30:10,159 forget later. 1440 01:30:10,159 --> 01:30:12,080 >> Right. So the amendment's been approved 1441 01:30:12,080 --> 01:30:14,480 and now we're going to bifurcate 1442 01:30:14,480 --> 01:30:18,877 uh the hearing on the valuation. 1443 01:30:18,877 --> 01:30:20,719 [snorts] 1444 01:30:20,719 --> 01:30:22,960 >> And for the valuation we have two dates 1445 01:30:22,960 --> 01:30:27,199 available. We have uh October 26, 2026 1446 01:30:27,199 --> 01:30:30,480 uh or February 22nd, 2027. 1447 01:30:30,480 --> 01:30:32,000 >> October 26. 1448 01:30:32,000 --> 01:30:33,679 >> And then well, it depends on how the 1449 01:30:33,679 --> 01:30:37,520 assessor is feeling about that as well. 1450 01:30:37,520 --> 01:30:39,199 >> We'd be the assessor would be okay with 1451 01:30:39,199 --> 01:30:39,920 that. Yes. 1452 01:30:39,920 --> 01:30:43,040 >> Okay. And you'll have to get uh I don't 1453 01:30:43,040 --> 01:30:44,960 know if you have information as of 1454 01:30:44,960 --> 01:30:48,880 October I mean June 8th, 2023 1455 01:30:48,880 --> 01:30:50,000 from the applicant. 1456 01:30:50,000 --> 01:30:51,920 >> Yeah, I don't know regarding valuation 1457 01:30:51,920 --> 01:30:52,400 stuff. 1458 01:30:52,400 --> 01:30:53,280 >> Okay. Okay. 1459 01:30:53,280 --> 01:30:56,080 >> That we be probably requesting in that 1460 01:30:56,080 --> 01:30:56,880 regard for 1461 01:30:56,880 --> 01:30:59,760 >> Okay. And you need how many days to re 1462 01:30:59,760 --> 01:31:01,120 in advance of the hearing? 1463 01:31:01,120 --> 01:31:01,840 >> 30 days. 1464 01:31:01,840 --> 01:31:06,400 All right. Okay. Um 1465 01:31:06,400 --> 01:31:10,400 so that um it is ordered that this the 1466 01:31:10,400 --> 01:31:14,560 uh valuation portion of this application 1467 01:31:14,560 --> 01:31:18,480 uh shall be continued to October 26, 1468 01:31:18,480 --> 01:31:21,840 2026 with a date of value of June 8th, 1469 01:31:21,840 --> 01:31:23,760 2023 1470 01:31:23,760 --> 01:31:27,440 uh with a 30-day proviso. Any questions 1471 01:31:27,440 --> 01:31:30,000 about the proviso 1472 01:31:30,000 --> 01:31:31,679 portion of this? 1473 01:31:31,679 --> 01:31:35,120 >> Okay. And that shall be so ordered. 1474 01:31:35,120 --> 01:31:37,440 >> Okay, 1475 01:31:37,440 --> 01:31:40,080 we're all set. Would you like to go 1476 01:31:40,080 --> 01:31:41,280 straight into the case or do you want to 1477 01:31:41,280 --> 01:31:42,320 take a 10-minute recess? 1478 01:31:42,320 --> 01:31:43,600 >> Yeah, let me just check with all the 1479 01:31:43,600 --> 01:31:45,920 parties and see does does anybody would 1480 01:31:45,920 --> 01:31:48,400 anyone like a break uh before we get 1481 01:31:48,400 --> 01:31:50,480 started on the hearings? I'm asking the 1482 01:31:50,480 --> 01:31:52,800 parties and the assessor 1483 01:31:52,800 --> 01:31:54,320 and you. 1484 01:31:54,320 --> 01:31:55,600 >> I'm I'm good to go. 1485 01:31:55,600 --> 01:31:55,920 >> Okay. 1486 01:31:55,920 --> 01:32:00,080 >> Quick question. 49. Is that removed? 1487 01:32:00,080 --> 01:32:02,159 >> 49 was added to a gender review. We had 1488 01:32:02,159 --> 01:32:06,000 a a stipulation to sign. 1489 01:32:06,000 --> 01:32:08,239 >> Okay. To the applicant, would you like 1490 01:32:08,239 --> 01:32:09,920 to take this short break before we start 1491 01:32:09,920 --> 01:32:11,840 your hearing? 1492 01:32:11,840 --> 01:32:13,679 >> I'm actually okay. 1493 01:32:13,679 --> 01:32:15,440 >> You're okay. 1494 01:32:15,440 --> 01:32:17,120 >> Okay. [laughter] 1495 01:32:17,120 --> 01:32:18,800 >> I can I can ask that gentleman when 1496 01:32:18,800 --> 01:32:20,800 we're done with your hearing if he wants 1497 01:32:20,800 --> 01:32:22,719 a break. What about the assessor? Would 1498 01:32:22,719 --> 01:32:24,719 you like a break before we get started? 1499 01:32:24,719 --> 01:32:26,480 >> You want a break or I'm moving? Very 1500 01:32:26,480 --> 01:32:27,920 well. Okay. Mike will be okay. 1501 01:32:27,920 --> 01:32:29,440 >> Okay. Very fine. 1502 01:32:29,440 --> 01:32:33,199 >> Okay. And um the clerk will tell you 1503 01:32:33,199 --> 01:32:36,320 when to give up give your exhibits over. 1504 01:32:36,320 --> 01:32:37,920 You can just wait just a moment more 1505 01:32:37,920 --> 01:32:40,880 please to the applicant. 1506 01:32:40,880 --> 01:32:43,520 >> Um maybe maybe 10 minutes is a good idea 1507 01:32:43,520 --> 01:32:45,280 so we can set up the t we're going to 1508 01:32:45,280 --> 01:32:46,159 the tables. 1509 01:32:46,159 --> 01:32:46,639 >> Okay. 1510 01:32:46,639 --> 01:32:47,760 >> Maybe 10 minutes is good. 1511 01:32:47,760 --> 01:32:49,760 >> Okay. We're going to resume and what 1512 01:32:49,760 --> 01:32:50,800 time is it? 1513 01:32:50,800 --> 01:32:56,310 >> Uh it's 10:32. We can say 1514 01:32:56,320 --> 01:32:58,400 » 10:42. Uh, we're going to start your 1515 01:32:58,400 --> 01:33:00,639 hearing at 10:45. 1516 01:33:00,639 --> 01:46:06,229 >> Okay. 1517 01:46:06,239 --> 01:46:09,199 It's 10:45. We're back on the record. We 1518 01:46:09,199 --> 01:46:13,669 have application number 2410576. 1519 01:46:13,679 --> 01:46:18,159 Applicant AM to fly. Moving forward, uh 1520 01:46:18,159 --> 01:46:20,880 this is a 1521 01:46:20,880 --> 01:46:22,400 2024 1522 01:46:22,400 --> 01:46:25,920 uh January 1 decline in value 1523 01:46:25,920 --> 01:46:28,480 application. And so just a little bit of 1524 01:46:28,480 --> 01:46:32,719 procedural um this is a evaluation. So 1525 01:46:32,719 --> 01:46:34,320 you have the burden of proof, you'll go 1526 01:46:34,320 --> 01:46:37,199 first. Um the assessor will have an 1527 01:46:37,199 --> 01:46:39,040 opportunity to ask questions about your 1528 01:46:39,040 --> 01:46:40,719 presentation. 1529 01:46:40,719 --> 01:46:43,199 Um if the burden of production has been 1530 01:46:43,199 --> 01:46:45,440 met, then the assessor will provide 1531 01:46:45,440 --> 01:46:47,360 their presentation. You'll have an 1532 01:46:47,360 --> 01:46:48,880 opportunity to ask questions on their 1533 01:46:48,880 --> 01:46:52,320 presentation. Then we'll go to closing 1534 01:46:52,320 --> 01:46:54,239 remarks. And then you have the right to 1535 01:46:54,239 --> 01:46:55,679 close the hearing since you have the the 1536 01:46:55,679 --> 01:46:57,440 burden of proof. 1537 01:46:57,440 --> 01:46:58,159 >> Okay. 1538 01:46:58,159 --> 01:46:59,840 >> Any questions about the procedure? 1539 01:46:59,840 --> 01:47:02,000 >> Uh no, it's clear as well. 1540 01:47:02,000 --> 01:47:03,440 >> All right. Thank you very much. 1541 01:47:03,440 --> 01:47:05,280 >> Okay. So, I've provided a copy of the 1542 01:47:05,280 --> 01:47:08,000 application and the applicants exhibits 1543 01:47:08,000 --> 01:47:11,750 uh 1 through 12. 1544 01:47:11,760 --> 01:47:14,080 The first PowerPoint is uh exhibit 12 1545 01:47:14,080 --> 01:47:16,080 and then she has them labeled after. 1546 01:47:16,080 --> 01:47:19,199 >> Okay. Um before we start, I'd like to 1547 01:47:19,199 --> 01:47:22,000 just ask the assessor to introduce the 1548 01:47:22,000 --> 01:47:25,760 case for us by giving me the value on 1549 01:47:25,760 --> 01:47:28,639 the role as of the date of this 1550 01:47:28,639 --> 01:47:30,320 application. 1551 01:47:30,320 --> 01:47:34,000 Um and um 1552 01:47:34,000 --> 01:47:36,000 the physical characteristics of the 1553 01:47:36,000 --> 01:47:37,679 property just the physical 1554 01:47:37,679 --> 01:47:39,920 characteristics 1555 01:47:39,920 --> 01:47:43,360 >> and um your what your opinion of value 1556 01:47:43,360 --> 01:47:45,119 will be what you'll be testifying to 1557 01:47:45,119 --> 01:47:48,159 today and then I'll come to you. 1558 01:47:48,159 --> 01:47:49,760 >> All right. The enrolled value for this 1559 01:47:49,760 --> 01:47:51,360 aircraft, excuse me, Michael Gillinger 1560 01:47:51,360 --> 01:47:53,360 for the assessor's office. The enrolled 1561 01:47:53,360 --> 01:47:55,600 value for this aircraft for the 2024 tax 1562 01:47:55,600 --> 01:47:58,960 year is $457,800. 1563 01:47:58,960 --> 01:48:03,520 This is a diamond DA40 aircraft. Uh it 1564 01:48:03,520 --> 01:48:05,679 was purchased overseas and flown into 1565 01:48:05,679 --> 01:48:07,600 the United States and improved and made 1566 01:48:07,600 --> 01:48:10,639 um subject to the FAA's restrictions 1567 01:48:10,639 --> 01:48:12,239 here and requirements here. Received an 1568 01:48:12,239 --> 01:48:15,119 FAA flight certification airworthiness 1569 01:48:15,119 --> 01:48:17,119 certificate. Um and all of those 1570 01:48:17,119 --> 01:48:18,480 improvements occurred before the lean 1571 01:48:18,480 --> 01:48:21,600 date 2024. Our opinion of value has not 1572 01:48:21,600 --> 01:48:23,520 changed. Uh the processor supports an 1573 01:48:23,520 --> 01:48:27,199 opinion of value of $457,800 1574 01:48:27,199 --> 01:48:30,560 based on the R&T code 5362 which states 1575 01:48:30,560 --> 01:48:32,400 we must assess the value at market 1576 01:48:32,400 --> 01:48:32,960 value. 1577 01:48:32,960 --> 01:48:34,719 >> Okay. Thank you. 1578 01:48:34,719 --> 01:48:37,760 >> Um now do you agree with the physical 1579 01:48:37,760 --> 01:48:40,960 characteristics of the aircraft that 1580 01:48:40,960 --> 01:48:43,280 he's described just the physical 1581 01:48:43,280 --> 01:48:44,719 characteristics? 1582 01:48:44,719 --> 01:48:47,920 >> Uh couple of things. One is that the 1583 01:48:47,920 --> 01:48:50,800 assessed value is based on the US value. 1584 01:48:50,800 --> 01:48:53,679 >> Okay. And aside from the assessed value 1585 01:48:53,679 --> 01:48:55,440 though, uh just the physical 1586 01:48:55,440 --> 01:48:58,400 characteristics of the aircraft, 1587 01:48:58,400 --> 01:49:01,199 um I want to make sure that we're on the 1588 01:49:01,199 --> 01:49:03,520 same page as to what is a diamond 1589 01:49:03,520 --> 01:49:05,360 aircraft in Austria. 1590 01:49:05,360 --> 01:49:05,920 >> Uhhuh. 1591 01:49:05,920 --> 01:49:08,639 >> And it was a 2016 aircraft. 1592 01:49:08,639 --> 01:49:10,880 >> Okay. 2016. And that's what you have, 1593 01:49:10,880 --> 01:49:11,199 correct? 1594 01:49:11,199 --> 01:49:12,000 >> Yes, that's correct. 1595 01:49:12,000 --> 01:49:13,679 >> Yeah. and it didn't have some of the 1596 01:49:13,679 --> 01:49:15,840 requirements that flying in the US would 1597 01:49:15,840 --> 01:49:18,480 require as well as some of the 1598 01:49:18,480 --> 01:49:24,080 mechanical aspect that's not very good but I have to 1599 01:49:24,080 --> 01:49:25,920 >> you'll get into that into your case and 1600 01:49:25,920 --> 01:49:28,719 chief. Okay. And uh what value will you 1601 01:49:28,719 --> 01:49:30,320 be testifying to today? What's your 1602 01:49:30,320 --> 01:49:31,440 opinion of value? 1603 01:49:31,440 --> 01:49:34,320 >> Um the the actual value that I bought it 1604 01:49:34,320 --> 01:49:38,880 for which is 350,000 1605 01:49:38,880 --> 01:49:43,910 >> in two 2023. Yes. 1606 01:49:43,920 --> 01:49:49,189 Okay. 1607 01:49:49,199 --> 01:49:51,280 Then um 1608 01:49:51,280 --> 01:49:54,000 >> so I have a introduction file as well 1609 01:49:54,000 --> 01:49:56,960 that I Yes. I plan to go through answer 1610 01:49:56,960 --> 01:49:57,520 a lot. 1611 01:49:57,520 --> 01:49:58,960 >> I would like you to ask ask you to go 1612 01:49:58,960 --> 01:50:00,320 ahead and present your case and chief 1613 01:50:00,320 --> 01:50:00,719 now. 1614 01:50:00,719 --> 01:50:03,360 >> Okay. Thank you. Your honor, should I 1615 01:50:03,360 --> 01:50:04,639 >> No, it's not necessary. 1616 01:50:04,639 --> 01:50:07,360 >> All right. Thank you. Um well uh first 1617 01:50:07,360 --> 01:50:10,480 of all I I have this print out and uh 1618 01:50:10,480 --> 01:50:12,960 the first page shows this uh diamond 1619 01:50:12,960 --> 01:50:16,400 from the desert and uh it's a diamond 1620 01:50:16,400 --> 01:50:19,360 aircraft built in Austria. It's called 1621 01:50:19,360 --> 01:50:21,280 diamond star some and I have it 1622 01:50:21,280 --> 01:50:24,560 registered at 787 Yankee uh because I 1623 01:50:24,560 --> 01:50:27,360 used to work at Boeing. I have 40 years 1624 01:50:27,360 --> 01:50:29,840 in the aerospace industry. 20 years 20 1625 01:50:29,840 --> 01:50:32,159 of those 40 years are with Boeing. And 1626 01:50:32,159 --> 01:50:35,199 this particular aircraft was also the 1627 01:50:35,199 --> 01:50:37,520 first one that is general aviation 1628 01:50:37,520 --> 01:50:40,880 aircraft that has been electrified. So 1629 01:50:40,880 --> 01:50:43,040 I'm currently in electric uh in 1630 01:50:43,040 --> 01:50:45,199 electrifying business. I have a app to 1631 01:50:45,199 --> 01:50:49,280 fly is to electrify these uh gas burning 1632 01:50:49,280 --> 01:50:52,880 uh power plants. And so uh I bought the 1633 01:50:52,880 --> 01:50:55,440 airplane fully intend to move into a 1634 01:50:55,440 --> 01:50:58,800 sustainable aircraft. Um anyway, so it's 1635 01:50:58,800 --> 01:51:01,280 from the desert because uh at the time I 1636 01:51:01,280 --> 01:51:03,760 was looking up in the US uh market as 1637 01:51:03,760 --> 01:51:08,080 well and uh so we can move on to the 1638 01:51:08,080 --> 01:51:11,360 first chart where uh it's the value 1639 01:51:11,360 --> 01:51:13,679 chart. 1640 01:51:13,679 --> 01:51:17,360 Yeah, you can open that. Uh the value um 1641 01:51:17,360 --> 01:51:20,400 I believe is global market and it is 1642 01:51:20,400 --> 01:51:21,840 global market because when I was in 1643 01:51:21,840 --> 01:51:23,679 Boeing we sell airplanes everywhere in 1644 01:51:23,679 --> 01:51:25,199 the world you fly everywhere you see 1645 01:51:25,199 --> 01:51:27,679 going airplanes and of course uh this 1646 01:51:27,679 --> 01:51:30,080 airplane is from Austria as you can see 1647 01:51:30,080 --> 01:51:32,800 in Camaro there's quite a few of them as 1648 01:51:32,800 --> 01:51:35,920 well but not as many as out in the world 1649 01:51:35,920 --> 01:51:38,159 out in Europe because this was 1650 01:51:38,159 --> 01:51:40,800 relatively late comparing to sessuts and 1651 01:51:40,800 --> 01:51:42,719 pipers and so on that are in the United 1652 01:51:42,719 --> 01:51:46,159 States. Um and as we all know the market 1653 01:51:46,159 --> 01:51:47,840 economy is such that you know it's a 1654 01:51:47,840 --> 01:51:50,639 supply demand. So in the US there's not 1655 01:51:50,639 --> 01:51:55,040 as many as in in Europe obviously and 1656 01:51:55,040 --> 01:51:58,159 that pricing in the US is way higher 1657 01:51:58,159 --> 01:52:00,880 than pricing in Europe. And in Middle 1658 01:52:00,880 --> 01:52:02,639 East 1659 01:52:02,639 --> 01:52:04,400 speaking of Middle East this was 1660 01:52:04,400 --> 01:52:06,480 actually purchased not in Europe but in 1661 01:52:06,480 --> 01:52:09,440 Doha Qar. So at least I paid for this 1662 01:52:09,440 --> 01:52:11,840 airplane unlike our president who just 1663 01:52:11,840 --> 01:52:14,719 got one for free. So the pricing over in 1664 01:52:14,719 --> 01:52:17,280 the Middle East is also very different. 1665 01:52:17,280 --> 01:52:19,840 Um while in the US this is done by a 1666 01:52:19,840 --> 01:52:22,880 distributor and uh at the time I didn't 1667 01:52:22,880 --> 01:52:24,800 get this from the United States because 1668 01:52:24,800 --> 01:52:27,599 this was right after COVID and if I had 1669 01:52:27,599 --> 01:52:29,920 got you I called this guy several times 1670 01:52:29,920 --> 01:52:31,920 and they were saying after COVID there 1671 01:52:31,920 --> 01:52:33,840 was a delay in the distribution of the 1672 01:52:33,840 --> 01:52:36,480 new airplanes and so on and also in the 1673 01:52:36,480 --> 01:52:39,360 used airplane there's the market is 1674 01:52:39,360 --> 01:52:42,000 dwindling that was right after the coke. 1675 01:52:42,000 --> 01:52:44,320 So, uh, the price of the used airplane 1676 01:52:44,320 --> 01:52:46,639 will be almost like a new one. And I 1677 01:52:46,639 --> 01:52:48,080 didn't want to spend all that money and 1678 01:52:48,080 --> 01:52:49,840 buying a used airplane while still 1679 01:52:49,840 --> 01:52:51,199 paying almost the same as a new 1680 01:52:51,199 --> 01:52:53,599 airplane. So, I decided using my 1681 01:52:53,599 --> 01:52:55,360 aerospace background because I have a 1682 01:52:55,360 --> 01:52:58,159 network around the world. So, I t I 1683 01:52:58,159 --> 01:53:00,239 checked the data myself and found this 1684 01:53:00,239 --> 01:53:03,040 airplane from Qatar. 1685 01:53:03,040 --> 01:53:05,199 And so, uh, today the assessed value for 1686 01:53:05,199 --> 01:53:09,840 the 2627 bill is $410,200. 1687 01:53:09,840 --> 01:53:12,320 And my appeal now is for current value 1688 01:53:12,320 --> 01:53:15,119 of less than 350,000. 1689 01:53:15,119 --> 01:53:17,199 Why? Because uh there's even appre 1690 01:53:17,199 --> 01:53:19,760 depreciation since 2023. So that would 1691 01:53:19,760 --> 01:53:22,000 get it down to 297,000 1692 01:53:22,000 --> 01:53:25,119 today. So if we move on to the next 1693 01:53:25,119 --> 01:53:25,599 chart, 1694 01:53:25,599 --> 01:53:29,119 >> so we're looking at a data value as of 1695 01:53:29,119 --> 01:53:32,320 January the 1st, 2024. 1696 01:53:32,320 --> 01:53:34,000 >> Yeah, that will be a little closer to 1697 01:53:34,000 --> 01:53:36,960 350K because I have flown the airplane. 1698 01:53:36,960 --> 01:53:40,239 I went to see the airplane in 2023 1699 01:53:40,239 --> 01:53:42,639 >> and the whole purchasing uh the whole 1700 01:53:42,639 --> 01:53:44,719 acquisition took from the January of 1701 01:53:44,719 --> 01:53:49,280 2023 to uh May June because I had to fly 1702 01:53:49,280 --> 01:53:54,159 it back across the Atlantic. Uh and so I 1703 01:53:54,159 --> 01:53:56,800 have the uh attachments uh or the 1704 01:53:56,800 --> 01:53:59,119 exhibits. One is the application file 1705 01:53:59,119 --> 01:54:02,080 actually this file and number two is a 1706 01:54:02,080 --> 01:54:04,400 purchase agreement. These are in your 1707 01:54:04,400 --> 01:54:06,800 >> They're in the the uh Yeah, the one 1708 01:54:06,800 --> 01:54:08,960 that's under this one. Exactly. So, 1709 01:54:08,960 --> 01:54:10,960 number one, number two, and then the 1710 01:54:10,960 --> 01:54:12,800 closing document because uh when you pay 1711 01:54:12,800 --> 01:54:14,080 so much money, you usually go through 1712 01:54:14,080 --> 01:54:17,040 the title company, ESO company. So, I 1713 01:54:17,040 --> 01:54:19,440 went through this uh esro company that's 1714 01:54:19,440 --> 01:54:22,800 called air uh aerospace reports and 1715 01:54:22,800 --> 01:54:24,880 that's based in Oklahoma. I believe it's 1716 01:54:24,880 --> 01:54:26,560 a pretty common company because I sold 1717 01:54:26,560 --> 01:54:28,560 my previous airplane also using that 1718 01:54:28,560 --> 01:54:31,280 company. And uh before you buy an 1719 01:54:31,280 --> 01:54:33,649 airplane, I'm an aerospace nerd. 1720 01:54:33,649 --> 01:54:34,960 [laughter] So before you buy an 1721 01:54:34,960 --> 01:54:36,159 airplane, you have to thoroughly check 1722 01:54:36,159 --> 01:54:37,760 out the airplane and everything. So I 1723 01:54:37,760 --> 01:54:40,480 actually made uh a couple trips to Doha 1724 01:54:40,480 --> 01:54:43,760 before I bought it. And uh I managed to 1725 01:54:43,760 --> 01:54:45,920 basically determine on that the day 1726 01:54:45,920 --> 01:54:48,480 before uh Valentine's Day. So I call 1727 01:54:48,480 --> 01:54:50,480 this my Valentine in 2017. 1728 01:54:50,480 --> 01:54:52,000 >> What page are you pointing to there? 1729 01:54:52,000 --> 01:54:53,199 >> Uh that's the next page. 1730 01:54:53,199 --> 01:54:54,400 >> That's the next page. Okay. 1731 01:54:54,400 --> 01:54:56,080 >> Yeah. So that's the airplane. You can 1732 01:54:56,080 --> 01:54:57,760 see on the airplane the number there it 1733 01:54:57,760 --> 01:55:02,000 still shows A7 A I believe. 1734 01:55:02,000 --> 01:55:02,480 >> Uhhuh. 1735 01:55:02,480 --> 01:55:04,639 >> So that's that belongs to the original 1736 01:55:04,639 --> 01:55:05,679 owner 1737 01:55:05,679 --> 01:55:07,760 >> and he's the first and only owner. 1738 01:55:07,760 --> 01:55:08,239 >> Uhhuh. 1739 01:55:08,239 --> 01:55:10,800 >> Um so the title of the airplane was 1740 01:55:10,800 --> 01:55:14,320 transferred after that date. Uh and then 1741 01:55:14,320 --> 01:55:16,719 also I received all the lock works to 1742 01:55:16,719 --> 01:55:18,719 check out the airplane and I presented 1743 01:55:18,719 --> 01:55:21,760 that as part of the uh evidence as well. 1744 01:55:21,760 --> 01:55:23,679 Um but due to the fact that that it's 1745 01:55:23,679 --> 01:55:25,360 going to be you know the a lot of books 1746 01:55:25,360 --> 01:55:27,920 are three books this thick so I just 1747 01:55:27,920 --> 01:55:30,080 presented the picture of book if you 1748 01:55:30,080 --> 01:55:32,000 need anything that I can present but 1749 01:55:32,000 --> 01:55:34,159 then every year I have to go through the 1750 01:55:34,159 --> 01:55:35,920 service here so they have electronic 1751 01:55:35,920 --> 01:55:39,280 copies of everything. Mhm. Um, so the 1752 01:55:39,280 --> 01:55:41,920 next page if you flip over is this 1753 01:55:41,920 --> 01:55:45,040 actual signage of the previous owner. 1754 01:55:45,040 --> 01:55:47,760 Um, because the airplane was actually uh 1755 01:55:47,760 --> 01:55:50,800 registered in Qatar just like Trump's 1756 01:55:50,800 --> 01:55:52,800 airplane was originally there 1757 01:55:52,800 --> 01:55:54,480 registered. So you have to change the 1758 01:55:54,480 --> 01:55:56,639 whole registration as well as 1759 01:55:56,639 --> 01:55:59,119 certification because in order to fly in 1760 01:55:59,119 --> 01:56:03,840 Qatar is instead of FAA or YASA is the 1761 01:56:03,840 --> 01:56:07,280 CAA the Qatar uh Qatari CAA that has to 1762 01:56:07,280 --> 01:56:10,480 raise tax to certify that because unlike 1763 01:56:10,480 --> 01:56:12,719 the car if you don't have the safety 1764 01:56:12,719 --> 01:56:15,119 certification from the safety agencies 1765 01:56:15,119 --> 01:56:18,000 you cannot even fly it's illegal to fly 1766 01:56:18,000 --> 01:56:20,159 and uh and another thing is that because 1767 01:56:20,159 --> 01:56:22,080 I do have to fly this airplane all the 1768 01:56:22,080 --> 01:56:24,560 way back he gave me because he owns this 1769 01:56:24,560 --> 01:56:26,560 flying club. So, he gave me uh one of 1770 01:56:26,560 --> 01:56:28,480 those ID cards so I can go through all 1771 01:56:28,480 --> 01:56:30,080 the securityities and everything uh 1772 01:56:30,080 --> 01:56:33,440 without any issue in the Middle East. Um 1773 01:56:33,440 --> 01:56:37,840 so, back in 2025, I submitted uh this 1774 01:56:37,840 --> 01:56:40,719 appeal support letter that's now in the 1775 01:56:40,719 --> 01:56:43,679 exhibit number six. And in this letter, 1776 01:56:43,679 --> 01:56:45,199 I uh 1777 01:56:45,199 --> 01:56:47,040 >> What page are you? What page is it? 1778 01:56:47,040 --> 01:56:50,000 >> Uh this this page here. That's the next 1779 01:56:50,000 --> 01:56:50,880 page. 1780 01:56:50,880 --> 01:56:51,520 >> Uhhuh. 1781 01:56:51,520 --> 01:56:55,199 >> Yeah. So in 2025 I submitted this in the 1782 01:56:55,199 --> 01:56:57,920 system which is appeal support letter 1783 01:56:57,920 --> 01:57:00,719 that outlines these four things. One is 1784 01:57:00,719 --> 01:57:03,360 the global market based on supply and 1785 01:57:03,360 --> 01:57:05,520 demand and so the cost I mean the 1786 01:57:05,520 --> 01:57:07,679 pricing over in other parts of the world 1787 01:57:07,679 --> 01:57:10,639 could be considerably lower or even free 1788 01:57:10,639 --> 01:57:13,199 in the case for Trump. And then the 1789 01:57:13,199 --> 01:57:15,679 second thing is that after I had the 1790 01:57:15,679 --> 01:57:17,280 airplane, I bought the airplane with 1791 01:57:17,280 --> 01:57:18,800 350,000. 1792 01:57:18,800 --> 01:57:20,960 I had to insure it to in order to fly 1793 01:57:20,960 --> 01:57:23,760 across that that big ocean, right? And I 1794 01:57:23,760 --> 01:57:26,960 wouldn't insure it for more than what 1795 01:57:26,960 --> 01:57:29,199 it's worth, the value that I have paid, 1796 01:57:29,199 --> 01:57:31,440 right? So when I insure that, it was 1797 01:57:31,440 --> 01:57:34,639 based on 350,000. I have that as a uh 1798 01:57:34,639 --> 01:57:38,000 attachment here. Uh so that's attachment 1799 01:57:38,000 --> 01:57:40,159 number eight or uh exhibit number eight 1800 01:57:40,159 --> 01:57:42,560 in that other package. Okay. 1801 01:57:42,560 --> 01:57:44,800 >> Um, and also that insurance is very 1802 01:57:44,800 --> 01:57:48,400 high. It's like $22,000 1803 01:57:48,400 --> 01:57:50,800 just to fly across the ocean. And that 1804 01:57:50,800 --> 01:57:54,000 is in comparison to flying in the US. 1805 01:57:54,000 --> 01:57:56,080 The uh premium will be something like 1806 01:57:56,080 --> 01:57:57,920 around a couple thousand dollars for me, 1807 01:57:57,920 --> 01:58:01,599 for my age and for my experience. So, uh 1808 01:58:01,599 --> 01:58:03,760 you got to be care 1809 01:58:03,760 --> 01:58:06,000 what you ensure you know not more and 1810 01:58:06,000 --> 01:58:07,760 not less, right? Mhm. 1811 01:58:07,760 --> 01:58:10,159 >> Um and then the third item is the fact 1812 01:58:10,159 --> 01:58:12,000 that the airplane because uh in the 1813 01:58:12,000 --> 01:58:14,159 United States the airplanes are only 1814 01:58:14,159 --> 01:58:17,119 required to have ADSB that's automatic 1815 01:58:17,119 --> 01:58:19,119 broadcast system for whereabout you are 1816 01:58:19,119 --> 01:58:21,679 using the GPS. So you're only uh 1817 01:58:21,679 --> 01:58:24,080 supposed to have that since 2000 the 1818 01:58:24,080 --> 01:58:26,560 year 2020 1819 01:58:26,560 --> 01:58:30,159 and uh this airplane was made in 2016. 1820 01:58:30,159 --> 01:58:33,440 So it didn't have that. Uh but you know 1821 01:58:33,440 --> 01:58:36,639 uh you can file for special uh special 1822 01:58:36,639 --> 01:58:38,800 flight permit in order to get it back 1823 01:58:38,800 --> 01:58:40,719 because you know if I were to put it 1824 01:58:40,719 --> 01:58:42,320 over there then that would be another 1825 01:58:42,320 --> 01:58:43,920 cost and I have to get it certified and 1826 01:58:43,920 --> 01:58:46,480 all that. So it doesn't have that. And 1827 01:58:46,480 --> 01:58:49,599 also the turbocharger has uh some issue. 1828 01:58:49,599 --> 01:58:51,920 It has a leak. I know that it did but 1829 01:58:51,920 --> 01:58:54,880 it's not going to break or anything. And 1830 01:58:54,880 --> 01:58:56,880 uh so all those things I could have them 1831 01:58:56,880 --> 01:59:00,159 fixed uh either at the Austrian uh 1832 01:59:00,159 --> 01:59:02,719 factory that where it came from on my 1833 01:59:02,719 --> 01:59:05,920 way back or when I flew it all the way 1834 01:59:05,920 --> 01:59:07,920 back to the United States. So that's 1835 01:59:07,920 --> 01:59:10,719 item number three. And number four and 1836 01:59:10,719 --> 01:59:12,639 the most important part is that it's not 1837 01:59:12,639 --> 01:59:14,880 certified by FAA. It was certified by 1838 01:59:14,880 --> 01:59:19,679 the CAA of uh Qatar. And um so on the 1839 01:59:19,679 --> 01:59:21,599 bottom of this page, it specifies 1840 01:59:21,599 --> 01:59:24,000 several things that are mentioned there. 1841 01:59:24,000 --> 01:59:26,320 um from the support letter which was uh 1842 01:59:26,320 --> 01:59:29,440 in the exhibit number six, ABSB system 1843 01:59:29,440 --> 01:59:31,679 which I later on put in while I arrived 1844 01:59:31,679 --> 01:59:34,239 in the United States uh which was uh 1845 01:59:34,239 --> 01:59:37,679 13,600 and turbocharger that has to be 1846 01:59:37,679 --> 01:59:40,880 replaced um it was $12,000 1847 01:59:40,880 --> 01:59:43,280 uh dollars and then the in insurance 1848 01:59:43,280 --> 01:59:45,040 because the insurance I included that 1849 01:59:45,040 --> 01:59:46,880 crossing Atlantic insurance as well as 1850 01:59:46,880 --> 01:59:50,719 flying in the US and Canada. Um so the 1851 01:59:50,719 --> 01:59:53,679 last part is the certification by an FAA 1852 01:59:53,679 --> 01:59:57,280 uh they they call it D designated uh uh 1853 01:59:57,280 --> 01:59:59,760 aviation representative or aerospace 1854 01:59:59,760 --> 02:00:02,000 representative and so that's in 1855 02:00:02,000 --> 02:00:05,679 attachment nine for exhibit number nine 1856 02:00:05,679 --> 02:00:08,960 uh for the uh D and the D cost quite a 1857 02:00:08,960 --> 02:00:12,320 bit because I had to fly him over to Qar 1858 02:00:12,320 --> 02:00:14,560 to do the initial one and then 1859 02:00:14,560 --> 02:00:16,800 afterwards I had to fly him over to 1860 02:00:16,800 --> 02:00:19,360 California. So, uh, all those added up 1861 02:00:19,360 --> 02:00:22,320 to be $18,000. 1862 02:00:22,320 --> 02:00:25,360 >> Was that in the category of insurance? 1863 02:00:25,360 --> 02:00:27,520 >> No, it's in the last category of 1864 02:00:27,520 --> 02:00:30,000 certification by an FAA individual. 1865 02:00:30,000 --> 02:00:30,800 >> Okay. I'm sorry. 1866 02:00:30,800 --> 02:00:33,119 >> FAND individuals have to be the 1867 02:00:33,119 --> 02:00:34,800 specified. I mean, they have to be 1868 02:00:34,800 --> 02:00:37,280 recognized and certified by the FAA. So, 1869 02:00:37,280 --> 02:00:39,360 they have to have their expertise 1870 02:00:39,360 --> 02:00:41,920 recognized by the FAA. Not just anybody 1871 02:00:41,920 --> 02:00:44,000 can do that. Initially I had to do 1872 02:00:44,000 --> 02:00:46,080 research to is to see if I could get a 1873 02:00:46,080 --> 02:00:48,800 FAA designated certain in Europe to do 1874 02:00:48,800 --> 02:00:50,800 it and in the end it's just not 1875 02:00:50,800 --> 02:00:53,280 worthwhile. I mean you know it's the 1876 02:00:53,280 --> 02:00:56,000 cost everything balance out. So so it's 1877 02:00:56,000 --> 02:00:58,639 uh uh designated by the FAA. 1878 02:00:58,639 --> 02:00:59,599 >> Um 1879 02:00:59,599 --> 02:01:04,000 >> so that was attachment. In the next page 1880 02:01:04,000 --> 02:01:07,040 you will see that uh arrow is what 1881 02:01:07,040 --> 02:01:08,560 pilots 1882 02:01:08,560 --> 02:01:10,320 know that you know when you fly the 1883 02:01:10,320 --> 02:01:13,040 airplane the arrow are the five senses 1884 02:01:13,040 --> 02:01:15,599 of memory for what you need in the 1885 02:01:15,599 --> 02:01:19,280 airplane. Airworthiness registration 1886 02:01:19,280 --> 02:01:22,719 radio station license operating manual 1887 02:01:22,719 --> 02:01:24,960 and weight and balance. So the operating 1888 02:01:24,960 --> 02:01:26,960 manual weight and balance is part of the 1889 02:01:26,960 --> 02:01:29,920 airplane uh system. So that I won't 1890 02:01:29,920 --> 02:01:31,599 mention because it comes when I bought 1891 02:01:31,599 --> 02:01:33,280 airplane they give me that but the 1892 02:01:33,280 --> 02:01:36,080 airworthiness is what uh that's required 1893 02:01:36,080 --> 02:01:38,000 and if I'm going to fly the airplane 1894 02:01:38,000 --> 02:01:40,320 around halfway around the world I need 1895 02:01:40,320 --> 02:01:44,560 to have airworthiness that's enough to take me all around the world because 1896 02:01:44,560 --> 02:01:47,199 uh with the Qatari uh registration it's 1897 02:01:47,199 --> 02:01:49,679 kind of difficult but with the US that's 1898 02:01:49,679 --> 02:01:51,440 why I had to fly this guy over there 1899 02:01:51,440 --> 02:01:53,920 because to get a US registration and 1900 02:01:53,920 --> 02:01:56,719 certification then uh it's recognized 1901 02:01:56,719 --> 02:01:58,320 around the world because US capital 1902 02:01:58,320 --> 02:02:00,480 afterward is the leader of aerospace 1903 02:02:00,480 --> 02:02:01,280 still. 1904 02:02:01,280 --> 02:02:03,920 >> Uh registration uh so I just mentioned 1905 02:02:03,920 --> 02:02:05,440 as well. So I needed to get the 1906 02:02:05,440 --> 02:02:07,520 registration from the United States that 1907 02:02:07,520 --> 02:02:11,440 starts with N number uh N uh 787 Sierra 1908 02:02:11,440 --> 02:02:14,239 Yankees. Sierra Yankees are my initial. 1909 02:02:14,239 --> 02:02:17,119 Um and 787 because I used to work on the 1910 02:02:17,119 --> 02:02:20,400 Dreamliner in the Boeing company. Um so 1911 02:02:20,400 --> 02:02:22,320 all these things are unique. And then 1912 02:02:22,320 --> 02:02:24,320 the next page shows you the fact that I 1913 02:02:24,320 --> 02:02:27,040 actually hand carry the the numbers end 1914 02:02:27,040 --> 02:02:29,360 numbers over there. So the airplane has 1915 02:02:29,360 --> 02:02:34,000 changed from the A7 T8 to N7 CR Yankee 1916 02:02:34,000 --> 02:02:38,560 uh until the next page if you see that and of course the insurance 1917 02:02:38,560 --> 02:02:41,440 is shown in attachment states. 1918 02:02:41,440 --> 02:02:43,840 And another one that um I don't know how 1919 02:02:43,840 --> 02:02:46,480 many here, maybe Michael knows, is uh 1920 02:02:46,480 --> 02:02:48,400 what's needed for the radio station 1921 02:02:48,400 --> 02:02:50,880 license. And in the US, we no longer 1922 02:02:50,880 --> 02:02:53,760 need to do that. Uh that's uh authorized 1923 02:02:53,760 --> 02:02:57,520 by FCC, but uh in the rest of the world, 1924 02:02:57,520 --> 02:02:59,040 most of the rest of the world, you still 1925 02:02:59,040 --> 02:03:01,360 need that. So I had to apply for that as 1926 02:03:01,360 --> 02:03:04,239 well. Uh the FCC, that's a different 1927 02:03:04,239 --> 02:03:09,140 thing. So overall um you can see that 1928 02:03:09,140 --> 02:03:11,599 [clears throat] I well I actually took 1929 02:03:11,599 --> 02:03:14,560 this flight and so this is uh the next 1930 02:03:14,560 --> 02:03:17,760 page is a actual flight path all the way 1931 02:03:17,760 --> 02:03:22,400 from Qatar um to crossing the Atlantic. 1932 02:03:22,400 --> 02:03:24,719 But that first part the green the green 1933 02:03:24,719 --> 02:03:27,520 line was my original plan namely I was 1934 02:03:27,520 --> 02:03:29,840 going to go through the Austria uh 1935 02:03:29,840 --> 02:03:30,880 factory 1936 02:03:30,880 --> 02:03:33,599 >> but then the weather did not cooperate. 1937 02:03:33,599 --> 02:03:36,480 So in the end I wound up going to Egypt 1938 02:03:36,480 --> 02:03:39,840 and Greece and Italy and and so on you 1939 02:03:39,840 --> 02:03:43,599 know went all the way around. Um so the 1940 02:03:43,599 --> 02:03:46,480 airplane uh actually was safe in order 1941 02:03:46,480 --> 02:03:49,280 to go around and also I had a temporary 1942 02:03:49,280 --> 02:03:51,760 certification namely it's safe to go 1943 02:03:51,760 --> 02:03:53,520 around but then it's not a permanent one 1944 02:03:53,520 --> 02:03:57,440 that will require much detailed uh uh 1945 02:03:57,440 --> 02:04:00,719 other uh certification tasks and so I 1946 02:04:00,719 --> 02:04:02,560 plan to have that done in California 1947 02:04:02,560 --> 02:04:05,360 once it's here and uh so overall the 1948 02:04:05,360 --> 02:04:08,480 trip summary I have provided also all 1949 02:04:08,480 --> 02:04:12,239 the uh receipts all the loss files 1950 02:04:12,239 --> 02:04:15,520 of the flight from Doha to Oxford. 1951 02:04:15,520 --> 02:04:17,920 That's like the first half uh first one 1952 02:04:17,920 --> 02:04:22,320 third. And so that was uh because I have 1953 02:04:22,320 --> 02:04:24,320 a network of a lot of people that I know 1954 02:04:24,320 --> 02:04:27,040 from around the world. So in Oxford, we 1955 02:04:27,040 --> 02:04:29,360 were able to rent a hanger there to park 1956 02:04:29,360 --> 02:04:31,920 the airplane for uh about almost a 1957 02:04:31,920 --> 02:04:33,920 month. Uh at first I didn't know I was 1958 02:04:33,920 --> 02:04:35,840 going to be there for almost a month but 1959 02:04:35,840 --> 02:04:38,880 uh because the weather uh across the 1960 02:04:38,880 --> 02:04:41,119 Iceland and Greenland you know uh this 1961 02:04:41,119 --> 02:04:43,119 was May time frame. Imagine I got the 1962 02:04:43,119 --> 02:04:46,159 airplane in uh Valentine's Day in 1963 02:04:46,159 --> 02:04:48,320 February and then March and so this is 1964 02:04:48,320 --> 02:04:51,119 already in May. Uh the the icing 1965 02:04:51,119 --> 02:04:52,639 condition is still down to the ground. 1966 02:04:52,639 --> 02:04:55,119 So you want to wait until it's at least 1967 02:04:55,119 --> 02:04:57,199 not icing you know up to a few thousand 1968 02:04:57,199 --> 02:05:00,000 feet above the ground. And so uh waited 1969 02:05:00,000 --> 02:05:02,080 there for a bit and then flew from 1970 02:05:02,080 --> 02:05:06,239 Oxford to uh Montreal, Canada. Uh that's 1971 02:05:06,239 --> 02:05:10,159 St. Cubber uh that that CYU 1972 02:05:10,159 --> 02:05:13,840 airport and then from Montreal to uh 1973 02:05:13,840 --> 02:05:16,400 Camaro. So altogether almost 10,000 1974 02:05:16,400 --> 02:05:19,520 nautical miles and uh 75 hours of total 1975 02:05:19,520 --> 02:05:23,360 flight time for that little airport. 1976 02:05:23,360 --> 02:05:26,159 So then this last one is just a picture 1977 02:05:26,159 --> 02:05:28,960 when I was in Oxford. Uh had that 1978 02:05:28,960 --> 02:05:30,800 picture taken. 1979 02:05:30,800 --> 02:05:32,960 But uh really I think the main thing is 1980 02:05:32,960 --> 02:05:35,440 in the value of this airplane. Uh and I 1981 02:05:35,440 --> 02:05:38,159 do not argue that if we try to look up 1982 02:05:38,159 --> 02:05:41,199 the value of a used airplane first of 1983 02:05:41,199 --> 02:05:42,960 all they have to be available and 1984 02:05:42,960 --> 02:05:45,119 secondly if it's also a monopoly. By the 1985 02:05:45,119 --> 02:05:47,520 way this monopoly is a lifestyle or 1986 02:05:47,520 --> 02:05:50,000 whatever. Just about everybody I call 1987 02:05:50,000 --> 02:05:51,920 from controller, from trader plane, 1988 02:05:51,920 --> 02:05:54,239 whatever, it always wind up to to this 1989 02:05:54,239 --> 02:05:56,639 guy. It's really a monopoly, 1990 02:05:56,639 --> 02:05:58,000 >> the seller 1991 02:05:58,000 --> 02:05:59,520 >> uh distributor. 1992 02:05:59,520 --> 02:06:00,080 >> Oh, 1993 02:06:00,080 --> 02:06:06,000 >> yeah. And uh so so in the US you will if 1994 02:06:06,000 --> 02:06:07,440 you look up or whatever you will get 1995 02:06:07,440 --> 02:06:09,280 that value. However, if you go around 1996 02:06:09,280 --> 02:06:12,000 the world, you can get much better deal. 1997 02:06:12,000 --> 02:06:13,920 And so the market is really a supply 1998 02:06:13,920 --> 02:06:16,159 demand. However, when you bring in, you 1999 02:06:16,159 --> 02:06:18,239 do have to, you know, you have your cost 2000 02:06:18,239 --> 02:06:20,080 of shipment, you have your cost of 2001 02:06:20,080 --> 02:06:21,599 registration, you have your cost of all 2002 02:06:21,599 --> 02:06:23,520 that, but that's not a sale value. 2003 02:06:23,520 --> 02:06:25,360 That's value that you have to put in the 2004 02:06:25,360 --> 02:06:27,520 airplane. I mean, a airplane owner has 2005 02:06:27,520 --> 02:06:31,280 to spend on maintenance, m on all kinds 2006 02:06:31,280 --> 02:06:33,360 of things, right? But that's just part 2007 02:06:33,360 --> 02:06:35,599 of flying. That's not part of the sale 2008 02:06:35,599 --> 02:06:37,840 of the airplane. 2009 02:06:37,840 --> 02:06:41,040 So the value what I I really uh think it 2010 02:06:41,040 --> 02:06:43,599 should be less than 350K 2011 02:06:43,599 --> 02:06:46,880 of the 350K back in 2023. So now it will 2012 02:06:46,880 --> 02:06:49,280 be much less than that. I mean 15% 2013 02:06:49,280 --> 02:06:52,239 depreciation or whatever it's like 290 2014 02:06:52,239 --> 02:06:52,960 something. 2015 02:06:52,960 --> 02:06:55,599 >> So what what do you think the value is 2016 02:06:55,599 --> 02:06:58,320 as of the date of value? January the 1st 2017 02:06:58,320 --> 02:06:59,440 2024. 2018 02:06:59,440 --> 02:07:01,199 >> Uh 350. Okay. 2019 02:07:01,199 --> 02:07:01,840 >> 350. 2020 02:07:01,840 --> 02:07:02,400 >> Yeah. 2021 02:07:02,400 --> 02:07:03,599 >> That's our data value. 2022 02:07:03,599 --> 02:07:06,239 >> Yeah. That's already if you believe of 2023 02:07:06,239 --> 02:07:08,239 depreciation a little bit for one year 2024 02:07:08,239 --> 02:07:12,079 it should be less than that 2025 02:07:12,079 --> 02:07:14,800 >> because I got it in February March of uh 2026 02:07:14,800 --> 02:07:16,079 2023. 2027 02:07:16,079 --> 02:07:16,639 >> Yeah. 2028 02:07:16,639 --> 02:07:19,599 >> Okay. Um is there any other evidence 2029 02:07:19,599 --> 02:07:21,199 you'd like to present for your case and 2030 02:07:21,199 --> 02:07:22,880 chief? 2031 02:07:22,880 --> 02:07:26,320 >> Um well the airplane is just down in 2032 02:07:26,320 --> 02:07:28,480 that airport. If anybody wants to take a 2033 02:07:28,480 --> 02:07:29,840 look and all the paperwork and 2034 02:07:29,840 --> 02:07:32,560 everything I'm happy to 2035 02:07:32,560 --> 02:07:34,800 show. Oh, I've got lots of pictures, 2036 02:07:34,800 --> 02:07:37,119 lots of rubies, and even the maintenance 2037 02:07:37,119 --> 02:07:39,040 because the maintenance is done by uh 2038 02:07:39,040 --> 02:07:41,840 Long Beach uh diamond facility. 2039 02:07:41,840 --> 02:07:42,639 >> Okay. 2040 02:07:42,639 --> 02:07:44,400 I think we'll give the assessor 2041 02:07:44,400 --> 02:07:46,079 opportunity to ask you questions now. 2042 02:07:46,079 --> 02:07:46,480 >> Sure. 2043 02:07:46,480 --> 02:07:48,800 >> All right. Okay. To the assessor, thank 2044 02:07:48,800 --> 02:07:49,040 you. 2045 02:07:49,040 --> 02:07:50,239 >> You have cross examination. 2046 02:07:50,239 --> 02:07:52,719 >> I do have a few questions. Um you said 2047 02:07:52,719 --> 02:07:55,360 that your opinion of value is 350,000. 2048 02:07:55,360 --> 02:07:57,119 Um is that because that's the sale price 2049 02:07:57,119 --> 02:07:59,360 of the aircraft that you paid the sheet 2050 02:07:59,360 --> 02:08:03,440 of guitar? Well, so the value of 2051 02:08:03,440 --> 02:08:07,280 something is uh interesting. Yes, that's 2052 02:08:07,280 --> 02:08:10,239 the value because at the time because in 2053 02:08:10,239 --> 02:08:15,360 fact when I the airplane uh was found by 2054 02:08:15,360 --> 02:08:17,520 a colleague, he noticed that airplane 2055 02:08:17,520 --> 02:08:20,560 was not being flown uh at that airport. 2056 02:08:20,560 --> 02:08:22,400 And so he asked and found out that 2057 02:08:22,400 --> 02:08:24,400 airplane belongs to a sheep. He used 2058 02:08:24,400 --> 02:08:26,560 that airplane to learn how to fly. And 2059 02:08:26,560 --> 02:08:28,560 then I said, "Oh, well, he's not flying. 2060 02:08:28,560 --> 02:08:30,960 Maybe he wants to sell it." So anyhow, 2061 02:08:30,960 --> 02:08:34,079 they went to ask the the sheep uh if he 2062 02:08:34,079 --> 02:08:35,840 wants to sell it. The next thing the 2063 02:08:35,840 --> 02:08:37,440 sheep came back to me and says, "How 2064 02:08:37,440 --> 02:08:40,159 much does she want to pay for it?" 2065 02:08:40,159 --> 02:08:42,079 >> So that's the value I paid. 2066 02:08:42,079 --> 02:08:44,560 >> I see that from the uh aerospace reports 2067 02:08:44,560 --> 02:08:46,480 showing your escrow account. Yeah, 2068 02:08:46,480 --> 02:08:48,560 >> you paid 350,000 to the sheet, but you 2069 02:08:48,560 --> 02:08:51,360 paid 356,000 in total for the aircraft. 2070 02:08:51,360 --> 02:08:53,440 So your value is not what you paid out. 2071 02:08:53,440 --> 02:08:55,599 It's only what the cash seller received. 2072 02:08:55,599 --> 02:08:57,360 That's your opinion of value. Yeah, 2073 02:08:57,360 --> 02:08:59,760 because the 10K was for my friend who 2074 02:08:59,760 --> 02:09:00,800 helped with all that. 2075 02:09:00,800 --> 02:09:02,480 >> So even on costs that are on the same 2076 02:09:02,480 --> 02:09:04,480 page as part of your escro closing 2077 02:09:04,480 --> 02:09:05,360 statement. 2078 02:09:05,360 --> 02:09:05,679 >> Yeah. 2079 02:09:05,679 --> 02:09:08,320 >> You paying 356,000. That's not the value 2080 02:09:08,320 --> 02:09:09,440 according to you. 2081 02:09:09,440 --> 02:09:10,639 >> It's only the amount that goes to a 2082 02:09:10,639 --> 02:09:11,040 seller. 2083 02:09:11,040 --> 02:09:12,159 >> Exactly. 2084 02:09:12,159 --> 02:09:14,159 >> Okay. That's not what California state 2085 02:09:14,159 --> 02:09:15,360 law applies, but I appreciate you 2086 02:09:15,360 --> 02:09:17,280 answering that. Um, as you purchased 2087 02:09:17,280 --> 02:09:18,960 this aircraft in Qatar, you said it's 2088 02:09:18,960 --> 02:09:20,400 not legal to fly in the US in the 2089 02:09:20,400 --> 02:09:22,079 condition you purchased it in. Correct. 2090 02:09:22,079 --> 02:09:22,880 >> Correct. 2091 02:09:22,880 --> 02:09:25,280 >> Thank you. Um, you mentioned the aero 2092 02:09:25,280 --> 02:09:26,960 components. Uh those components add 2093 02:09:26,960 --> 02:09:29,360 value to a purchased aircraft, don't 2094 02:09:29,360 --> 02:09:31,360 they? If you were to get airworthiness 2095 02:09:31,360 --> 02:09:34,079 certificates, if you were to get 2096 02:09:34,079 --> 02:09:35,679 registration in the United States, if 2097 02:09:35,679 --> 02:09:36,960 you were to get the other components, 2098 02:09:36,960 --> 02:09:38,320 adding those components does add value 2099 02:09:38,320 --> 02:09:39,679 to the aircraft or not. 2100 02:09:39,679 --> 02:09:43,440 >> No, the value of the aircraft is just 2101 02:09:43,440 --> 02:09:47,199 the value of this is is the the glasses 2102 02:09:47,199 --> 02:09:50,480 are the value of glasses. But what's it 2103 02:09:50,480 --> 02:09:52,639 worth to you? Maybe at least last it's 2104 02:09:52,639 --> 02:09:54,960 not worth but you know 2105 02:09:54,960 --> 02:09:55,920 >> we're going to come back to that issue 2106 02:09:55,920 --> 02:09:57,520 of worth. I appreciate you raising that. 2107 02:09:57,520 --> 02:09:58,320 Thank you. 2108 02:09:58,320 --> 02:10:00,000 >> Uh the radio license that you mentioned 2109 02:10:00,000 --> 02:10:02,079 you said it's not needed in the US. 2110 02:10:02,079 --> 02:10:02,880 >> No. 2111 02:10:02,880 --> 02:10:04,480 >> So how would that be relevant to our 2112 02:10:04,480 --> 02:10:06,800 valuation process today? 2113 02:10:06,800 --> 02:10:08,400 >> Uh well you paid for radio 2114 02:10:08,400 --> 02:10:11,599 >> license. That one was really not so not 2115 02:10:11,599 --> 02:10:14,079 so important because I I just included 2116 02:10:14,079 --> 02:10:16,000 because I had a whole arrow in there. 2117 02:10:16,000 --> 02:10:17,679 Yeah. So, you have a lot of costs that 2118 02:10:17,679 --> 02:10:19,920 you you spent uh certainly to get the 2119 02:10:19,920 --> 02:10:22,320 aircraft purchased and get it here and 2120 02:10:22,320 --> 02:10:23,679 to get it legal in the United States. 2121 02:10:23,679 --> 02:10:24,800 There's no doubt about that. There was a 2122 02:10:24,800 --> 02:10:26,800 lot of costs involved. 2123 02:10:26,800 --> 02:10:28,639 Um you'd mentioned that you did submit 2124 02:10:28,639 --> 02:10:29,840 all of the receipts from the ferry 2125 02:10:29,840 --> 02:10:30,960 flights and I just want to go on the 2126 02:10:30,960 --> 02:10:32,159 record and say that there were some that 2127 02:10:32,159 --> 02:10:33,280 we did not receive, but you had 2128 02:10:33,280 --> 02:10:34,560 estimated in your email that it was 2129 02:10:34,560 --> 02:10:36,880 about 40,000 in total for the ferry 2130 02:10:36,880 --> 02:10:38,079 flight 2131 02:10:38,079 --> 02:10:39,760 >> portion. Does that sound accurate? 2132 02:10:39,760 --> 02:10:42,079 >> Yeah, I'm happy to submit those. I mean, 2133 02:10:42,079 --> 02:10:43,040 >> that's fine. They aren't really 2134 02:10:43,040 --> 02:10:44,320 necessary because we are not using a 2135 02:10:44,320 --> 02:10:45,599 cost method in our evaluation. 2136 02:10:45,599 --> 02:10:47,760 >> Right. But that's just showing that but 2137 02:10:47,760 --> 02:10:49,679 that's not the value of the airplane. 2138 02:10:49,679 --> 02:10:51,440 The value of 2139 02:10:51,440 --> 02:10:54,159 >> Yeah. You had also mentioned that um you 2140 02:10:54,159 --> 02:10:55,440 had difficulty in purchasing because 2141 02:10:55,440 --> 02:10:57,040 there's a monopoly uh for the 2142 02:10:57,040 --> 02:10:59,040 distributor and that that also applied 2143 02:10:59,040 --> 02:11:01,040 to used planes. Is that correct? 2144 02:11:01,040 --> 02:11:02,480 >> Used diamond. 2145 02:11:02,480 --> 02:11:04,079 >> Okay. So now that you own a diamond 2146 02:11:04,079 --> 02:11:05,280 aircraft, are you able to sell your 2147 02:11:05,280 --> 02:11:06,400 aircraft? 2148 02:11:06,400 --> 02:11:07,840 >> Uh I don't want to sell it. 2149 02:11:07,840 --> 02:11:09,040 >> That's not the question. Well, 2150 02:11:09,040 --> 02:11:10,320 >> would you be able to sell it if you 2151 02:11:10,320 --> 02:11:12,000 wanted to or would you have to get it to 2152 02:11:12,000 --> 02:11:13,360 this distributor so that he could sell 2153 02:11:13,360 --> 02:11:14,320 it for you? 2154 02:11:14,320 --> 02:11:15,679 >> That's a very interesting question 2155 02:11:15,679 --> 02:11:17,760 because as soon as I own this airplane, 2156 02:11:17,760 --> 02:11:19,840 guess what? I'm receiving emails all the 2157 02:11:19,840 --> 02:11:20,800 time from this guy. 2158 02:11:20,800 --> 02:11:21,840 >> He wants to buy it, I bet. 2159 02:11:21,840 --> 02:11:23,520 >> Yeah. Well, he always asks, he says, 2160 02:11:23,520 --> 02:11:25,520 "Oh, would you be ready to sell this? I 2161 02:11:25,520 --> 02:11:28,159 can find you some, you know, I I bet the 2162 02:11:28,159 --> 02:11:30,000 other diamond owners also get the same 2163 02:11:30,000 --> 02:11:30,880 thing." 2164 02:11:30,880 --> 02:11:32,719 >> Yeah. Because in the end, I was like on 2165 02:11:32,719 --> 02:11:34,151 firstname basis with this guy. 2166 02:11:34,151 --> 02:11:35,280 [laughter] Are you able to sell the 2167 02:11:35,280 --> 02:11:36,639 aircraft yourself though or do you have 2168 02:11:36,639 --> 02:11:38,000 to sell it to him so he can sell it 2169 02:11:38,000 --> 02:11:38,400 later? 2170 02:11:38,400 --> 02:11:39,440 >> I can sell it myself. 2171 02:11:39,440 --> 02:11:40,880 >> So when you were buying aircraft, there 2172 02:11:40,880 --> 02:11:42,480 were probably other diamond owners that 2173 02:11:42,480 --> 02:11:44,639 could sell the aircraft directly. You 2174 02:11:44,639 --> 02:11:46,159 found most results going back to this 2175 02:11:46,159 --> 02:11:47,599 one individual. You said 2176 02:11:47,599 --> 02:11:49,840 >> uh I found every number I call every 2177 02:11:49,840 --> 02:11:51,599 time because at the time there was not 2178 02:11:51,599 --> 02:11:55,440 that many. There was 19 uh 2023 and 22 2179 02:11:55,440 --> 02:11:57,440 we had just come out of COVID. 2180 02:11:57,440 --> 02:12:00,800 >> Uh and so I every honest to god everyone 2181 02:12:00,800 --> 02:12:03,280 that I called it was the same thing. you 2182 02:12:03,280 --> 02:12:05,360 know, they somehow it just transferred 2183 02:12:05,360 --> 02:12:07,760 to this other guy. Even when I call the 2184 02:12:07,760 --> 02:12:10,719 diamond uh the diamond manufacturer over 2185 02:12:10,719 --> 02:12:13,040 in Austria u because I know the chief 2186 02:12:13,040 --> 02:12:17,440 sales, Miss W. So, she says, "Oh, I 2187 02:12:17,440 --> 02:12:18,960 could get you this and that, but you've 2188 02:12:18,960 --> 02:12:20,560 got to call this guy in the US. Call 2189 02:12:20,560 --> 02:12:26,239 this guy in Canada." And I said, "Oh, I bet you I know who that is." So, they 2190 02:12:26,239 --> 02:12:28,480 really try to monopolize by getting the 2191 02:12:28,480 --> 02:12:30,719 distributors. But you're not required to 2192 02:12:30,719 --> 02:12:32,719 sell it to anybody other than whoever 2193 02:12:32,719 --> 02:12:34,159 you want to finally sell the aircraft to 2194 02:12:34,159 --> 02:12:36,000 when you decide to sell. 2195 02:12:36,000 --> 02:12:37,280 >> You're not required to sell it to them. 2196 02:12:37,280 --> 02:12:38,639 >> It's a free country. I can sell it 2197 02:12:38,639 --> 02:12:39,360 anyway I want. 2198 02:12:39,360 --> 02:12:40,159 >> Okay. Thank you. 2199 02:12:40,159 --> 02:12:40,880 >> Mouth or something. 2200 02:12:40,880 --> 02:12:42,239 >> The answer I was looking for. 2201 02:12:42,239 --> 02:12:44,639 >> But because it was a rare thing, you 2202 02:12:44,639 --> 02:12:46,480 know, at the time I think there was only 2203 02:12:46,480 --> 02:12:50,400 like less than less than a handful you 2204 02:12:50,400 --> 02:12:52,400 could count on the internet. 2205 02:12:52,400 --> 02:12:53,840 >> One last question I have. Wouldn't if 2206 02:12:53,840 --> 02:12:55,760 you were to decide to to sell this 2207 02:12:55,760 --> 02:12:57,599 aircraft here, would you sell it for the 2208 02:12:57,599 --> 02:13:00,159 same price you bought it for in Doha? 2209 02:13:00,159 --> 02:13:01,360 >> No. 2210 02:13:01,360 --> 02:13:02,960 >> Like it won't be it won't be worth that 2211 02:13:02,960 --> 02:13:03,599 much. 2212 02:13:03,599 --> 02:13:04,880 >> It wouldn't be worth that much. It'd be 2213 02:13:04,880 --> 02:13:06,400 worth less than 350,000. 2214 02:13:06,400 --> 02:13:08,000 >> Yeah. I'm I'm going to put on a lot of 2215 02:13:08,000 --> 02:13:12,079 hours on it, first of all. Yeah. And I 2216 02:13:12,079 --> 02:13:13,840 may not want to sell it here. I may sell 2217 02:13:13,840 --> 02:13:16,400 it to somebody in another country, but 2218 02:13:16,400 --> 02:13:17,520 uh I don't want to sell it. 2219 02:13:17,520 --> 02:13:19,040 >> Would it have as much value in Dohas 2220 02:13:19,040 --> 02:13:20,560 with all the equipment that's on it 2221 02:13:20,560 --> 02:13:21,199 that's not needed? 2222 02:13:21,199 --> 02:13:22,400 >> No, they don't need it there. 2223 02:13:22,400 --> 02:13:22,960 >> Right. Right? 2224 02:13:22,960 --> 02:13:24,000 >> They don't need the equipment that 2225 02:13:24,000 --> 02:13:24,960 you've added to it. 2226 02:13:24,960 --> 02:13:25,440 >> Right? 2227 02:13:25,440 --> 02:13:26,079 >> Okay. 2228 02:13:26,079 --> 02:13:28,719 >> So, you know, buy and sell is totally a 2229 02:13:28,719 --> 02:13:30,880 supply and demand thing. You know, you 2230 02:13:30,880 --> 02:13:32,880 have a whole curve like that. And in the 2231 02:13:32,880 --> 02:13:35,520 US, you happen to have more uh, you 2232 02:13:35,520 --> 02:13:38,000 know, demand than supply at the time 2233 02:13:38,000 --> 02:13:40,800 that I was five or even now possibly. I 2234 02:13:40,800 --> 02:13:42,639 don't know. 2235 02:13:42,639 --> 02:13:44,880 >> Thank you. I have no further questions. 2236 02:13:44,880 --> 02:13:47,679 >> Okay. Um, 2237 02:13:47,679 --> 02:13:49,520 so how did you determine the price that 2238 02:13:49,520 --> 02:13:52,400 you offered for it? 2239 02:13:52,400 --> 02:13:55,760 >> Um, well the at the time the brand new 2240 02:13:55,760 --> 02:13:59,440 meal was uh 600 and something and they 2241 02:13:59,440 --> 02:14:02,239 wanted to have the the distributor they 2242 02:14:02,239 --> 02:14:04,719 wanted to have 600 something namely a 2243 02:14:04,719 --> 02:14:07,760 difference of like uh you know maybe 10 2244 02:14:07,760 --> 02:14:10,239 20,000. I said I don't want to buy used 2245 02:14:10,239 --> 02:14:12,719 airplane that's almost the same as a 2246 02:14:12,719 --> 02:14:15,199 brand new airplane. Well, I'm trying to 2247 02:14:15,199 --> 02:14:17,440 use the sales car analogy, but of 2248 02:14:17,440 --> 02:14:19,599 course, it's not a, you know, a used 2249 02:14:19,599 --> 02:14:23,920 car. And uh so I so I that's why I tried 2250 02:14:23,920 --> 02:14:26,079 and tried to find it myself. I looked 2251 02:14:26,079 --> 02:14:29,599 up, you know, in Canada and uh Mexico, 2252 02:14:29,599 --> 02:14:32,000 there's not that many in Mexico. So I uh 2253 02:14:32,000 --> 02:14:34,480 was able to access the database and find 2254 02:14:34,480 --> 02:14:36,320 a lot of overseas. 2255 02:14:36,320 --> 02:14:37,760 >> Uhhuh. 2256 02:14:37,760 --> 02:14:39,840 And even though even though the uh the 2257 02:14:39,840 --> 02:14:42,639 overseas uh the the Taiwan was not even 2258 02:14:42,639 --> 02:14:45,520 on the map because I found that because 2259 02:14:45,520 --> 02:14:47,440 of my friend who happened to be working 2260 02:14:47,440 --> 02:14:50,000 at the time for for another sheep 2261 02:14:50,000 --> 02:14:54,639 >> in the airport. So then on your list of 2262 02:14:54,639 --> 02:14:59,840 um sales that you used um how did you 2263 02:14:59,840 --> 02:15:02,880 determine that the one that is the 2264 02:15:02,880 --> 02:15:06,400 subject of this appeal that's closest to 2265 02:15:06,400 --> 02:15:08,239 I'm sure you had a variety of sale 2266 02:15:08,239 --> 02:15:09,440 prices, right? 2267 02:15:09,440 --> 02:15:10,639 >> Yeah. How did you 2268 02:15:10,639 --> 02:15:12,560 >> It's not only the pricing, it's what you 2269 02:15:12,560 --> 02:15:14,000 have on the airplane, right? 2270 02:15:14,000 --> 02:15:16,719 >> So this particular airplane has a wing 2271 02:15:16,719 --> 02:15:19,520 left. You can see it's the Oh, it's 2272 02:15:19,520 --> 02:15:21,360 hidden here, but it's Oh, maybe this 2273 02:15:21,360 --> 02:15:24,400 one. You can see it's got the winglet 2274 02:15:24,400 --> 02:15:27,280 >> and uh it's very efficient. There's 2275 02:15:27,280 --> 02:15:29,119 only, you know, for a regular cruise, 2276 02:15:29,119 --> 02:15:31,840 it's only 5 gallon per hour. 2277 02:15:31,840 --> 02:15:33,679 >> Imagine that. Five gallon per hour. 2278 02:15:33,679 --> 02:15:35,440 >> So, the ones that you were looking at, 2279 02:15:35,440 --> 02:15:37,280 were they advertising these different 2280 02:15:37,280 --> 02:15:40,159 components? No idea because I know 2281 02:15:40,159 --> 02:15:42,800 >> you had to call and ask when you were 2282 02:15:42,800 --> 02:15:45,599 comparing determining this price. 2283 02:15:45,599 --> 02:15:47,760 >> Did you make some calls to find out what 2284 02:15:47,760 --> 02:15:48,159 the other 2285 02:15:48,159 --> 02:15:49,920 >> I made some calls? But I know these 2286 02:15:49,920 --> 02:15:51,679 airplanes. This is a very particular 2287 02:15:51,679 --> 02:15:53,280 airplane. Not only that it's got 2288 02:15:53,280 --> 02:15:55,920 winglets. It's very efficient long wing 2289 02:15:55,920 --> 02:15:59,119 >> and it also has a FedEx that's a full 2290 02:15:59,119 --> 02:16:00,960 authority something you know fully 2291 02:16:00,960 --> 02:16:02,639 automated you know. So it's like flying 2292 02:16:02,639 --> 02:16:04,000 a jet. Uh-huh. 2293 02:16:04,000 --> 02:16:07,840 >> Uh so it's uh you don't have to use the 2294 02:16:07,840 --> 02:16:10,000 fuel air mixture ratio and things like 2295 02:16:10,000 --> 02:16:13,280 that to fly. And so once when I flew to 2296 02:16:13,280 --> 02:16:15,199 uh Las Vegas, 2297 02:16:15,199 --> 02:16:18,239 >> I taxi side by side with another jet. 2298 02:16:18,239 --> 02:16:21,679 The jet went in and refill also from LA 2299 02:16:21,679 --> 02:16:23,760 refill for like you know few hundred 2300 02:16:23,760 --> 02:16:26,960 dollars. I refill for you know less than 2301 02:16:26,960 --> 02:16:28,880 100. It was only like 12 gallons. 2302 02:16:28,880 --> 02:16:34,479 >> Okay. Okay. Um All right. Um, I'm going 2303 02:16:34,479 --> 02:16:37,920 to um make a ruling right now that you 2304 02:16:37,920 --> 02:16:40,240 have met your burden of production on 2305 02:16:40,240 --> 02:16:42,800 this case. And so now the assessor, it's 2306 02:16:42,800 --> 02:16:44,399 your opportunity to present your case 2307 02:16:44,399 --> 02:16:45,040 and chief. 2308 02:16:45,040 --> 02:16:53,030 >> Thank you. 2309 02:16:53,040 --> 02:16:56,950 » Maybe second. 2310 02:16:56,960 --> 02:17:09,509 So we have exhibits A through D. 2311 02:17:09,519 --> 02:17:11,040 We'll mostly be working with the exhibit 2312 02:17:11,040 --> 02:17:13,920 A as the narrative. Exhibit B is 2313 02:17:13,920 --> 02:17:15,599 provided for legal references from your 2314 02:17:15,599 --> 02:17:18,319 review if you need them. Exhibit C and D 2315 02:17:18,319 --> 02:17:20,080 will be used to use source documents on 2316 02:17:20,080 --> 02:17:22,080 occasion, but mainly exhibit A is what 2317 02:17:22,080 --> 02:17:23,280 we'll be using. 2318 02:17:23,280 --> 02:17:28,549 >> Okay. Thank you. 2319 02:17:28,559 --> 02:17:29,840 » Would you proceed please? 2320 02:17:29,840 --> 02:17:31,599 >> Yes. 2321 02:17:31,599 --> 02:17:33,200 Aircraft assessments are made at fair 2322 02:17:33,200 --> 02:17:35,200 market value on the lean date, not cash 2323 02:17:35,200 --> 02:17:37,679 purchase price. The applicant's opinion 2324 02:17:37,679 --> 02:17:39,280 of value is limited to only the cash 2325 02:17:39,280 --> 02:17:40,880 sale price received by the seller of the 2326 02:17:40,880 --> 02:17:43,200 aircraft. Generally, this value is used 2327 02:17:43,200 --> 02:17:45,120 when calculating a onetime sales tax or 2328 02:17:45,120 --> 02:17:50,000 use tax. R&T code sections 5362 states 2329 02:17:50,000 --> 02:17:51,439 simply the assessor of the county in 2330 02:17:51,439 --> 02:17:52,719 which the aircraft is habidually 2331 02:17:52,719 --> 02:17:54,719 situated shall assess the aircraft at 2332 02:17:54,719 --> 02:17:58,160 its market value. R&T code section 1110 2333 02:17:58,160 --> 02:18:00,000 defines market value as an armslength 2334 02:18:00,000 --> 02:18:02,399 transaction and reads in part full cash 2335 02:18:02,399 --> 02:18:04,639 value or fair market value means the 2336 02:18:04,639 --> 02:18:06,000 amount of cash or its equivalent that 2337 02:18:06,000 --> 02:18:08,240 property would bring if exposed for sale 2338 02:18:08,240 --> 02:18:09,840 in the open market under conditions in 2339 02:18:09,840 --> 02:18:11,840 which neither buyer nor seller could 2340 02:18:11,840 --> 02:18:15,760 take advantage of the exigencies of the other. and both the 2341 02:18:15,760 --> 02:18:17,359 buyer and seller have knowledge of all 2342 02:18:17,359 --> 02:18:18,960 of the uses and purposes to which the 2343 02:18:18,960 --> 02:18:20,960 property is adapted and for which it is 2344 02:18:20,960 --> 02:18:22,319 capable of being used and of the 2345 02:18:22,319 --> 02:18:24,639 enforceable restrictions upon those uses 2346 02:18:24,639 --> 02:18:27,120 and purposes. 2347 02:18:27,120 --> 02:18:30,000 R&T code section 5364 further directs 2348 02:18:30,000 --> 02:18:32,160 the board of equalization to establish 2349 02:18:32,160 --> 02:18:33,679 standards and select a commercially 2350 02:18:33,679 --> 02:18:35,200 available guide to be used by county 2351 02:18:35,200 --> 02:18:37,120 assessors in the assessment of aircraft 2352 02:18:37,120 --> 02:18:40,240 at market value. The BOE issued letters 2353 02:18:40,240 --> 02:18:43,120 to assessor or known as LTA's number 2354 02:18:43,120 --> 02:18:45,599 97-303 2355 02:18:45,599 --> 02:18:47,679 in January of 1997 selecting the 2356 02:18:47,679 --> 02:18:49,679 aircraft bluebook price guide as the 2357 02:18:49,679 --> 02:18:51,120 primary guide for valuing general 2358 02:18:51,120 --> 02:18:54,240 aircraft in California. This LTA also 2359 02:18:54,240 --> 02:18:55,920 directed county assessors to discount 2360 02:18:55,920 --> 02:18:58,880 the listed retail value by 10% to 2361 02:18:58,880 --> 02:19:00,399 provide reasonable estimates of fair 2362 02:19:00,399 --> 02:19:02,479 market value for aircraft in truly 2363 02:19:02,479 --> 02:19:04,800 average condition on the lean date. 2364 02:19:04,800 --> 02:19:07,359 The assessor received a timely filed um 2365 02:19:07,359 --> 02:19:09,840 aircraft property statement 2024 lean 2366 02:19:09,840 --> 02:19:12,639 date. If you would open up exhibit D to 2367 02:19:12,639 --> 02:19:20,150 page two. 2368 02:19:20,160 --> 02:19:21,120 » Did you say D? 2369 02:19:21,120 --> 02:19:22,639 >> D. It's behind scene. There's only a 2370 02:19:22,639 --> 02:19:23,599 couple pages. 2371 02:19:23,599 --> 02:19:28,309 >> Oh, 2372 02:19:28,319 --> 02:19:29,760 » page two is the first page of the 2373 02:19:29,760 --> 02:19:31,200 aircraft property statement filed for 2374 02:19:31,200 --> 02:19:33,840 2024. The filing reported that the 2375 02:19:33,840 --> 02:19:35,439 aircraft was in average condition as you 2376 02:19:35,439 --> 02:19:37,599 can see by the circled area there. Had 2377 02:19:37,599 --> 02:19:39,359 no damage history and reported no 2378 02:19:39,359 --> 02:19:41,519 avionics had been added. One interesting 2379 02:19:41,519 --> 02:19:43,040 note as I was viewing this account, if 2380 02:19:43,040 --> 02:19:44,319 you look at the damage history circle 2381 02:19:44,319 --> 02:19:46,559 and go up about an inch, the reported 2382 02:19:46,559 --> 02:19:49,600 purchase price on this form was 250,000. 2383 02:19:49,600 --> 02:19:51,359 That may have just been a typo, but uh 2384 02:19:51,359 --> 02:19:53,520 it's not the value that we used to value 2385 02:19:53,520 --> 02:19:55,040 this account either because we're not 2386 02:19:55,040 --> 02:19:57,040 using sale price as the basis for our 2387 02:19:57,040 --> 02:19:59,200 valuation. 2388 02:19:59,200 --> 02:20:00,720 On the next page, the filing also 2389 02:20:00,720 --> 02:20:02,720 reported the airframe hours as of the 2390 02:20:02,720 --> 02:20:06,790 lean date 1124. 2391 02:20:06,800 --> 02:20:08,880 This APS filing information was used to 2392 02:20:08,880 --> 02:20:10,240 generate an appraisal value from the 2393 02:20:10,240 --> 02:20:12,319 aircraft bluebook price guide tool. If 2394 02:20:12,319 --> 02:20:13,600 you turn the page one more time on 2395 02:20:13,600 --> 02:20:15,200 exhibit D to page four, you'll see an 2396 02:20:15,200 --> 02:20:18,160 example of the result of that aircraft 2397 02:20:18,160 --> 02:20:21,280 blue book valuation price. 2398 02:20:21,280 --> 02:20:22,800 You'll notice in the top box that there 2399 02:20:22,800 --> 02:20:25,040 is a reduction of 10% as requested by 2400 02:20:25,040 --> 02:20:27,600 the state board of equalization. You'll 2401 02:20:27,600 --> 02:20:29,200 also notice that there are airframe 2402 02:20:29,200 --> 02:20:30,880 hours and engine hour adjustments based 2403 02:20:30,880 --> 02:20:32,399 on the number provided in the property 2404 02:20:32,399 --> 02:20:34,560 statement. And that finally sales tax is 2405 02:20:34,560 --> 02:20:36,319 an element of value that is added to the 2406 02:20:36,319 --> 02:20:38,720 market valuation uh conclusion that's 2407 02:20:38,720 --> 02:20:44,389 received using this price guide tool. 2408 02:20:44,399 --> 02:20:48,000 Moving to page five of the narrative. 2409 02:20:48,000 --> 02:20:49,920 The 2024 appraisal also includes the 2410 02:20:49,920 --> 02:20:54,160 sales tax component as required by California law. Property tax 2411 02:20:54,160 --> 02:20:56,240 rule 10 establishes that sales and use 2412 02:20:56,240 --> 02:20:58,880 tax are included in full economic costs. 2413 02:20:58,880 --> 02:21:00,560 There is no indication from evidence 2414 02:21:00,560 --> 02:21:02,319 provided by the applicant that sales or 2415 02:21:02,319 --> 02:21:04,000 use tax was paid on the purchase of the 2416 02:21:04,000 --> 02:21:06,399 aircraft. It is likely that the aircraft 2417 02:21:06,399 --> 02:21:08,319 met the requirements of the sales and 2418 02:21:08,319 --> 02:21:10,720 use tax law to be exempt from that tax 2419 02:21:10,720 --> 02:21:15,520 leaving. BOE annotation 1000.005 2420 02:21:15,520 --> 02:21:17,920 from September of 2021 addresses that 2421 02:21:17,920 --> 02:21:20,479 circumstance. Quoting from the document, 2422 02:21:20,479 --> 02:21:22,399 thus even though the sp the board's 2423 02:21:22,399 --> 02:21:24,399 sales and use tax division may have 2424 02:21:24,399 --> 02:21:26,160 granted an exemption from sales or use 2425 02:21:26,160 --> 02:21:27,520 tax on the sale or purchase of the 2426 02:21:27,520 --> 02:21:29,920 aircraft pursuant to the pro provisions 2427 02:21:29,920 --> 02:21:31,600 of the sales and use tax law which the 2428 02:21:31,600 --> 02:21:34,000 board administers for property tax 2429 02:21:34,000 --> 02:21:36,160 assessment purposes. If the sales or use 2430 02:21:36,160 --> 02:21:38,160 tax is applicable to similar consumers 2431 02:21:38,160 --> 02:21:39,840 using the aircraft at a similar trade 2432 02:21:39,840 --> 02:21:42,160 level, sales and use tax is included in 2433 02:21:42,160 --> 02:21:43,840 the assessment even when not paid at the 2434 02:21:43,840 --> 02:21:47,910 time of purchase. 2435 02:21:47,920 --> 02:21:49,439 The assessor also considered a cost 2436 02:21:49,439 --> 02:21:52,000 approach to value. The applicant 2437 02:21:52,000 --> 02:21:53,600 provided documentation during the appeal 2438 02:21:53,600 --> 02:21:55,120 of several expenses she incurred in 2439 02:21:55,120 --> 02:21:56,800 transporting her plane to Camaro after 2440 02:21:56,800 --> 02:21:58,960 purchase. The assessor examined these 2441 02:21:58,960 --> 02:22:00,399 costs to determine if an estimate of 2442 02:22:00,399 --> 02:22:02,399 value could be determined to use the 2443 02:22:02,399 --> 02:22:04,240 cost approach to value. The assessor 2444 02:22:04,240 --> 02:22:06,240 followed the guidance of case law which 2445 02:22:06,240 --> 02:22:08,000 states the cost of any asset includes 2446 02:22:08,000 --> 02:22:10,399 purchase price, sales tax, brokerage 2447 02:22:10,399 --> 02:22:12,800 commissions, duties, transportation, and 2448 02:22:12,800 --> 02:22:14,640 all costs of placing an asset in a 2449 02:22:14,640 --> 02:22:16,399 condition for use. 2450 02:22:16,399 --> 02:22:18,560 As case law indicates, all costs of 2451 02:22:18,560 --> 02:22:19,920 transporting and proving the aircraft 2452 02:22:19,920 --> 02:22:22,000 are considered necessary to quote place 2453 02:22:22,000 --> 02:22:24,240 the asset in a condition for use at the 2454 02:22:24,240 --> 02:22:25,760 location the applicant plan to keep the 2455 02:22:25,760 --> 02:22:28,720 aircraft. 2456 02:22:28,720 --> 02:22:30,319 Using the invoices provided by the 2457 02:22:30,319 --> 02:22:31,760 applicant, which if you'd like to refer 2458 02:22:31,760 --> 02:22:33,840 to them are in exhibit C, pages 3 2459 02:22:33,840 --> 02:22:35,840 through 19. Many of them are provided in 2460 02:22:35,840 --> 02:22:39,040 the applicants presentation. The 2461 02:22:39,040 --> 02:22:40,640 assessor reached an incomplete cost 2462 02:22:40,640 --> 02:22:43,439 valuation total that was within 1.5% of 2463 02:22:43,439 --> 02:22:46,160 the standard market value approach. The 2464 02:22:46,160 --> 02:22:47,840 analysis was incomplete due to several 2465 02:22:47,840 --> 02:22:49,680 costs that were not reported such as the 2466 02:22:49,680 --> 02:22:51,439 fuel used and the ferry pilot wages for 2467 02:22:51,439 --> 02:22:53,040 the three pilots listed on the insurance 2468 02:22:53,040 --> 02:22:55,120 coverage for the ferry trip. The 2469 02:22:55,120 --> 02:22:56,960 incomplete cost information rendered the 2470 02:22:56,960 --> 02:22:59,439 result unreliable. If all costs had been 2471 02:22:59,439 --> 02:23:01,200 reported, the cost approach value result 2472 02:23:01,200 --> 02:23:02,800 would likely have exceeded the standard 2473 02:23:02,800 --> 02:23:05,200 market value approach conclusion. on the 2474 02:23:05,200 --> 02:23:07,760 722 email that is in packet C uh 2475 02:23:07,760 --> 02:23:09,359 provided by the applicant. She estimated 2476 02:23:09,359 --> 02:23:12,000 those costs at $40,000. 2477 02:23:12,000 --> 02:23:13,439 If you turn the page from the appraisal 2478 02:23:13,439 --> 02:23:16,560 in exhibit D, that is the cost approach 2479 02:23:16,560 --> 02:23:20,469 worksheet that was prepared. 2480 02:23:20,479 --> 02:23:22,800 Excuse me. the uh incomplete cost 2481 02:23:22,800 --> 02:23:24,640 approach without all of the receipts 2482 02:23:24,640 --> 02:23:27,280 that were incurred um that the 2483 02:23:27,280 --> 02:23:29,120 assessments office is aware of but did 2484 02:23:29,120 --> 02:23:31,280 not receive information for had the 2485 02:23:31,280 --> 02:23:34,720 result at a $7,000 difference or 1.5% of 2486 02:23:34,720 --> 02:23:38,000 value. If 40,000 or so more document 2487 02:23:38,000 --> 02:23:39,520 documented expenses were included 2488 02:23:39,520 --> 02:23:40,800 obviously the cost approach would be 2489 02:23:40,800 --> 02:23:44,640 much higher than market approach. Um 2490 02:23:44,640 --> 02:23:48,080 going to page six of our narrative 2491 02:23:48,080 --> 02:23:50,720 guidelines from the BOE is clear on the 2492 02:23:50,720 --> 02:23:53,760 preferred method of aircraft valuation. 2493 02:23:53,760 --> 02:23:55,600 This is also taken from the annotation 2494 02:23:55,600 --> 02:23:58,080 1.00.005. 2495 02:23:58,080 --> 02:23:59,920 While the cost and income approaches are 2496 02:23:59,920 --> 02:24:01,520 part of the appraisal process and each 2497 02:24:01,520 --> 02:24:03,359 may contribute to the value conclusion, 2498 02:24:03,359 --> 02:24:05,200 the market approach to value is by far 2499 02:24:05,200 --> 02:24:06,800 the most reliable in the valuation of 2500 02:24:06,800 --> 02:24:09,040 general aircraft. The market approach 2501 02:24:09,040 --> 02:24:10,960 involves an analysis of sales listings, 2502 02:24:10,960 --> 02:24:12,479 offerings, opinions, and published 2503 02:24:12,479 --> 02:24:15,040 market guides of comparable aircraft or 2504 02:24:15,040 --> 02:24:17,600 of the subject aircraft. Such data give 2505 02:24:17,600 --> 02:24:19,120 an indication of what people in general 2506 02:24:19,120 --> 02:24:20,399 are willing to pay for a particular 2507 02:24:20,399 --> 02:24:23,200 model of aircraft at a certain time. The 2508 02:24:23,200 --> 02:24:24,800 cost approach is used mostly with new 2509 02:24:24,800 --> 02:24:26,399 aircraft that have list prices but no 2510 02:24:26,399 --> 02:24:28,479 history of sales. The appraiser assumes 2511 02:24:28,479 --> 02:24:29,840 that the cost and value are the same in 2512 02:24:29,840 --> 02:24:31,680 the circumstance. Cost should be 2513 02:24:31,680 --> 02:24:33,120 understood to include the cash selling 2514 02:24:33,120 --> 02:24:35,040 price, sales tax, and any delivery 2515 02:24:35,040 --> 02:24:37,120 charges. 2516 02:24:37,120 --> 02:24:38,640 Even if all the costs were known, the 2517 02:24:38,640 --> 02:24:39,840 cost approach would still not be the 2518 02:24:39,840 --> 02:24:41,120 most accurate measure of market value 2519 02:24:41,120 --> 02:24:43,040 for an aircraft model that has 10 years 2520 02:24:43,040 --> 02:24:44,720 of sales history. When the subject 2521 02:24:44,720 --> 02:24:48,080 assessment was made, 2522 02:24:48,080 --> 02:24:49,520 the aircraft configuration when 2523 02:24:49,520 --> 02:24:51,120 purchased in Qatar was not legal to be 2524 02:24:51,120 --> 02:24:53,520 used in flight in the United States. The 2525 02:24:53,520 --> 02:24:56,000 aircraft was modified and improved to be 2526 02:24:56,000 --> 02:24:57,920 certified by the FAA for use within the 2527 02:24:57,920 --> 02:25:00,080 United States. The changes made to the 2528 02:25:00,080 --> 02:25:03,600 aircraft, all prior to lean date 1124, 2529 02:25:03,600 --> 02:25:05,120 brought the aircraft up to the standard 2530 02:25:05,120 --> 02:25:06,960 of the average aircraft listed in the 2531 02:25:06,960 --> 02:25:09,200 aircraft bluebook price guide. The 2532 02:25:09,200 --> 02:25:10,720 aircraft was valued as part of the North 2533 02:25:10,720 --> 02:25:12,640 American market for general aviation 2534 02:25:12,640 --> 02:25:14,160 because of its current location and 2535 02:25:14,160 --> 02:25:16,240 equipment configuration. 2536 02:25:16,240 --> 02:25:17,840 The assessor followed California state 2537 02:25:17,840 --> 02:25:19,120 law and procedures specifically 2538 02:25:19,120 --> 02:25:20,640 established by the board of equalization 2539 02:25:20,640 --> 02:25:22,720 for the value of general aircraft when 2540 02:25:22,720 --> 02:25:25,280 determining the 2024 assessment of the 2541 02:25:25,280 --> 02:25:27,040 subject aircraft. 2542 02:25:27,040 --> 02:25:29,040 That's the case and chief. 2543 02:25:29,040 --> 02:25:30,640 >> Okay. 2544 02:25:30,640 --> 02:25:33,040 Um, have you had a chance to look at 2545 02:25:33,040 --> 02:25:35,359 this material prior to the hearing? 2546 02:25:35,359 --> 02:25:35,920 >> No. 2547 02:25:35,920 --> 02:25:37,520 >> Do you want some time to take a look at 2548 02:25:37,520 --> 02:25:39,040 it before you start your 2549 02:25:39,040 --> 02:25:40,960 crossexamination? You may have questions 2550 02:25:40,960 --> 02:25:42,880 for the assessor. 2551 02:25:42,880 --> 02:25:46,080 >> Yeah. Um, I just really have one thing. 2552 02:25:46,080 --> 02:25:48,479 I mean, it is a market approach and 2553 02:25:48,479 --> 02:25:50,319 market is not only the blue book of 2554 02:25:50,319 --> 02:25:52,479 California or the blue book of United 2555 02:25:52,479 --> 02:25:54,319 States. The market is global. 2556 02:25:54,319 --> 02:25:57,120 >> Okay. Then but do you have a question 2557 02:25:57,120 --> 02:26:00,560 specific? Uh this is a chance for asking 2558 02:26:00,560 --> 02:26:02,000 questions. It's called cross 2559 02:26:02,000 --> 02:26:03,280 examination. 2560 02:26:03,280 --> 02:26:06,560 >> The cost approach I you know I didn't 2561 02:26:06,560 --> 02:26:09,760 include all the fuel and pilots uh 2562 02:26:09,760 --> 02:26:12,640 receipts but I have all those itemized I 2563 02:26:12,640 --> 02:26:16,560 could share. Um anyway I I don't quite 2564 02:26:16,560 --> 02:26:19,280 understand when you say that there's the 2565 02:26:19,280 --> 02:26:22,160 well three questions actually. you first 2566 02:26:22,160 --> 02:26:25,200 it's a cost approach in the end your 2567 02:26:25,200 --> 02:26:27,600 conclusion did not base on the cost 2568 02:26:27,600 --> 02:26:28,080 correct 2569 02:26:28,080 --> 02:26:29,280 >> that's correct 2570 02:26:29,280 --> 02:26:30,960 >> it's not a reliable approach 2571 02:26:30,960 --> 02:26:33,439 >> yeah it's I I would say that too because 2572 02:26:33,439 --> 02:26:35,520 uh you know what cost to me and you know 2573 02:26:35,520 --> 02:26:38,640 you could even mention that uh 2574 02:26:38,640 --> 02:26:40,640 registration numbers and all those costs 2575 02:26:40,640 --> 02:26:43,600 should I didn't 2576 02:26:43,600 --> 02:26:46,479 um but you mentioned this use tax uh 2577 02:26:46,479 --> 02:26:49,920 that I did get an exemption because as 2578 02:26:49,920 --> 02:26:52,560 long as you go out of the states for 2579 02:26:52,560 --> 02:26:55,200 business which I did and you justified 2580 02:26:55,200 --> 02:26:58,240 that and they review it. So uh that was 2581 02:26:58,240 --> 02:26:59,280 exempt. 2582 02:26:59,280 --> 02:27:00,960 >> That's fine. My statement was that it's 2583 02:27:00,960 --> 02:27:02,560 included whether or not it's paid at the 2584 02:27:02,560 --> 02:27:04,319 time of purchase or not. [clears throat] 2585 02:27:04,319 --> 02:27:07,120 >> No, it was afterwards I got this thing 2586 02:27:07,120 --> 02:27:08,319 from California. 2587 02:27:08,319 --> 02:27:09,760 >> Correct. My statement was that it's 2588 02:27:09,760 --> 02:27:11,439 included in an assessment valuation 2589 02:27:11,439 --> 02:27:12,880 whether it's paid at the time of sale or 2590 02:27:12,880 --> 02:27:13,280 not. 2591 02:27:13,280 --> 02:27:14,080 >> Right. [clears throat] 2592 02:27:14,080 --> 02:27:16,960 And another one that um question has to 2593 02:27:16,960 --> 02:27:19,760 do with the market bush. So what exactly 2594 02:27:19,760 --> 02:27:24,319 of the market uh comps say did you use 2595 02:27:24,319 --> 02:27:26,960 this is not like a real estate comps you 2596 02:27:26,960 --> 02:27:27,600 know you you 2597 02:27:27,600 --> 02:27:30,560 >> no the comps are the make and model of 2598 02:27:30,560 --> 02:27:31,760 the aircraft 2599 02:27:31,760 --> 02:27:32,080 >> right 2600 02:27:32,080 --> 02:27:33,680 >> so if you look at the valuation page on 2601 02:27:33,680 --> 02:27:35,840 page four 2602 02:27:35,840 --> 02:27:37,760 they start from average retail value for 2603 02:27:37,760 --> 02:27:42,080 a 2016 DA40G aircraft in average 2604 02:27:42,080 --> 02:27:44,240 condition 2605 02:27:44,240 --> 02:27:45,040 >> right 2606 02:27:45,040 --> 02:27:46,399 >> you stated that yours was in average 2607 02:27:46,399 --> 02:27:49,120 condition on the property mentioned the 2608 02:27:49,120 --> 02:27:55,680 uh five sty or aircraft loop book is mostly US 2609 02:27:55,680 --> 02:27:57,280 >> I believe it is but I'm not familiar 2610 02:27:57,280 --> 02:27:58,399 with their methodology 2611 02:27:58,399 --> 02:28:00,319 >> I have seen maybe one or two that snuck 2612 02:28:00,319 --> 02:28:04,399 up from Europe because you know they know that in Europe in US they may 2613 02:28:04,399 --> 02:28:07,359 get some sales from something but the 2614 02:28:07,359 --> 02:28:10,319 thing is that mostly uh around the world 2615 02:28:10,319 --> 02:28:13,120 you would have other available that's 2616 02:28:13,120 --> 02:28:16,880 not listed in this uh textbook in the 2617 02:28:16,880 --> 02:28:18,399 I don't value aircraft around the world. 2618 02:28:18,399 --> 02:28:20,479 I value them here in Camaro or in 2619 02:28:20,479 --> 02:28:22,080 Ventura County. And so I use the tool 2620 02:28:22,080 --> 02:28:23,200 that's prescribed by the state of 2621 02:28:23,200 --> 02:28:24,399 California to do so. 2622 02:28:24,399 --> 02:28:26,160 >> That's that's no problem. But the thing 2623 02:28:26,160 --> 02:28:27,680 is that this airplane is not from 2624 02:28:27,680 --> 02:28:29,040 Camaro. It's 2625 02:28:29,040 --> 02:28:30,240 >> it's in Camaro now though. 2626 02:28:30,240 --> 02:28:33,359 >> It's in Camaro now, but it was purchased 2627 02:28:33,359 --> 02:28:34,479 in talk. 2628 02:28:34,479 --> 02:28:36,240 >> Yes. And purchase price is not the basis 2629 02:28:36,240 --> 02:28:38,479 of valuation either. But it's 2630 02:28:38,479 --> 02:28:39,920 >> because that's using the cost method. If 2631 02:28:39,920 --> 02:28:41,520 you're using the purchase price 2632 02:28:41,520 --> 02:28:44,800 >> is a large part of it 2633 02:28:44,800 --> 02:28:46,560 because later on if I can sell it 2634 02:28:46,560 --> 02:28:50,319 overseas, you know, so it's a supply the 2635 02:28:50,319 --> 02:28:52,319 market is a supply and demand. It's not 2636 02:28:52,319 --> 02:28:54,399 just one point in the world. There are 2637 02:28:54,399 --> 02:28:56,319 many points 2638 02:28:56,319 --> 02:28:57,439 >> and if you sell it around the world, 2639 02:28:57,439 --> 02:28:58,880 they have to pay to transport it back. 2640 02:28:58,880 --> 02:29:00,800 What you said in this statement was 2641 02:29:00,800 --> 02:29:02,640 >> the most expensive part of the added 2642 02:29:02,640 --> 02:29:03,920 cost that you had was 2643 02:29:03,920 --> 02:29:07,040 >> well I'm willing to pay. I understand 2644 02:29:07,040 --> 02:29:08,960 not every buyer is 2645 02:29:08,960 --> 02:29:13,110 >> question. 2646 02:29:13,120 --> 02:29:15,520 » Did you have any other questions? 2647 02:29:15,520 --> 02:29:16,880 >> No. 2648 02:29:16,880 --> 02:29:20,479 >> Okay. Um let me ask the assessor a 2649 02:29:20,479 --> 02:29:21,439 couple of questions. 2650 02:29:21,439 --> 02:29:22,560 >> Certainly. 2651 02:29:22,560 --> 02:29:27,600 >> Now um the blue book does that have um 2652 02:29:27,600 --> 02:29:29,359 sale prices? 2653 02:29:29,359 --> 02:29:32,000 >> It tracks sales over the course of the 2654 02:29:32,000 --> 02:29:33,600 um year making model. So there's 10 2655 02:29:33,600 --> 02:29:37,040 years of sale history from 2016 to 2026 2656 02:29:37,040 --> 02:29:39,200 for this model of aircraft. 2657 02:29:39,200 --> 02:29:43,600 >> Okay. And so um 2658 02:29:43,600 --> 02:29:45,840 then if it if it's 10 years of history, 2659 02:29:45,840 --> 02:29:49,200 how how do you do you use a weighted 2660 02:29:49,200 --> 02:29:52,160 average to get to your data value? How 2661 02:29:52,160 --> 02:29:53,280 explain to me how you do that? 2662 02:29:53,280 --> 02:29:55,200 >> Aircraft Loopex methodology is basically 2663 02:29:55,200 --> 02:29:56,880 looking at all of the available data of 2664 02:29:56,880 --> 02:29:58,640 sales in the marketplace for each 2665 02:29:58,640 --> 02:30:00,880 >> 10 modelan. 2666 02:30:00,880 --> 02:30:02,960 uh they update their estimate of retail 2667 02:30:02,960 --> 02:30:04,960 value per quarter. So four times a year 2668 02:30:04,960 --> 02:30:06,240 they're making adjustments based on 2669 02:30:06,240 --> 02:30:07,520 whatever new information they've 2670 02:30:07,520 --> 02:30:09,120 received about that aircraft making 2671 02:30:09,120 --> 02:30:09,680 model. 2672 02:30:09,680 --> 02:30:10,080 >> Okay. 2673 02:30:10,080 --> 02:30:12,000 >> Um they're valuing all years of that 2674 02:30:12,000 --> 02:30:13,920 aircraft as it goes along. So they have 2675 02:30:13,920 --> 02:30:15,359 a different valuation would be assigned 2676 02:30:15,359 --> 02:30:18,960 to a 2016 plane versus 2025 plane 2677 02:30:18,960 --> 02:30:20,399 because they start from different year 2678 02:30:20,399 --> 02:30:23,200 manufacturer. So do you have for example 2679 02:30:23,200 --> 02:30:27,439 just one column where the the state has 2680 02:30:27,439 --> 02:30:30,960 um condensed the data into a single 2681 02:30:30,960 --> 02:30:35,520 value as of a year of model. 2682 02:30:35,520 --> 02:30:37,120 >> It's in the column. 2683 02:30:37,120 --> 02:30:38,479 >> It's an online tool that you're 2684 02:30:38,479 --> 02:30:39,920 basically selecting the year 2685 02:30:39,920 --> 02:30:42,560 manufacturer the manufacturer diamond 2686 02:30:42,560 --> 02:30:44,319 and then you select the aircraft model. 2687 02:30:44,319 --> 02:30:45,840 So you're selecting that model by 2688 02:30:45,840 --> 02:30:47,280 manufacturer by year 2689 02:30:47,280 --> 02:30:48,560 >> and then you get a value 2690 02:30:48,560 --> 02:30:50,000 >> and then you get a starting point value 2691 02:30:50,000 --> 02:30:52,640 of 430,000 which you then adjust. 2692 02:30:52,640 --> 02:30:54,479 >> The board of equalization requires a 10% 2693 02:30:54,479 --> 02:30:56,000 reduction off the top. 2694 02:30:56,000 --> 02:30:57,840 >> Then we make adjustments based on the 2695 02:30:57,840 --> 02:31:00,000 airframe and the engine usage hours. 2696 02:31:00,000 --> 02:31:01,520 Each of those elements are contribute 2697 02:31:01,520 --> 02:31:02,720 greatly to value. 2698 02:31:02,720 --> 02:31:04,560 >> Aircraft use very little. It means it's 2699 02:31:04,560 --> 02:31:06,160 still very valuable. If you use your 2700 02:31:06,160 --> 02:31:07,439 aircraft with a lot more than average, 2701 02:31:07,439 --> 02:31:09,040 it's worth less obviously than average 2702 02:31:09,040 --> 02:31:11,359 aircraft. So then the data that the 2703 02:31:11,359 --> 02:31:16,240 state board gets the starting value from 2704 02:31:16,240 --> 02:31:18,080 is that 2705 02:31:18,080 --> 02:31:20,080 United States data or 2706 02:31:20,080 --> 02:31:21,439 >> I believe it's the US market. 2707 02:31:21,439 --> 02:31:23,120 >> US market. 2708 02:31:23,120 --> 02:31:24,640 >> That's where most of the people in this 2709 02:31:24,640 --> 02:31:25,760 market are shopping. 2710 02:31:25,760 --> 02:31:26,399 >> Uhhuh. 2711 02:31:26,399 --> 02:31:28,240 >> And we're tasked with providing market 2712 02:31:28,240 --> 02:31:29,760 value for the average consumer in this 2713 02:31:29,760 --> 02:31:31,505 market. 2714 02:31:31,505 --> 02:31:32,640 >> [clears throat] 2715 02:31:32,640 --> 02:31:34,560 >> Some people choose to go around buying a 2716 02:31:34,560 --> 02:31:36,000 less expensive model somewhere else 2717 02:31:36,000 --> 02:31:37,920 around the world and adding that value 2718 02:31:37,920 --> 02:31:39,359 adding those costs in as they get it 2719 02:31:39,359 --> 02:31:41,040 here and get it legal. 2720 02:31:41,040 --> 02:31:43,280 >> But very few consumers do so as you 2721 02:31:43,280 --> 02:31:45,840 heard the orals that were gone through 2722 02:31:45,840 --> 02:31:47,680 to make that happen. 2723 02:31:47,680 --> 02:31:49,120 >> There's a lot of costs that are involved 2724 02:31:49,120 --> 02:31:51,040 that aren't direct costs that are 2725 02:31:51,040 --> 02:31:52,000 needed. 2726 02:31:52,000 --> 02:31:52,640 >> Uhhuh. 2727 02:31:52,640 --> 02:31:55,200 >> Um she spont uh the aircraft is as you 2728 02:31:55,200 --> 02:31:57,760 see is 457,000 is what our estimated 2729 02:31:57,760 --> 02:32:00,640 value is. uh she purchased for 350,000 2730 02:32:00,640 --> 02:32:02,640 and then spent 130,000 more getting it 2731 02:32:02,640 --> 02:32:03,920 here and getting it in condition so that 2732 02:32:03,920 --> 02:32:05,200 it could be flown legally in the United 2733 02:32:05,200 --> 02:32:05,840 States. 2734 02:32:05,840 --> 02:32:06,560 >> Mh. 2735 02:32:06,560 --> 02:32:08,399 >> Those things are fairly comparable. 2736 02:32:08,399 --> 02:32:09,680 >> You could have spent that same amount of 2737 02:32:09,680 --> 02:32:11,359 money buying the aircraft as is in this 2738 02:32:11,359 --> 02:32:14,560 country and it'd be able to fly here. 2739 02:32:14,560 --> 02:32:16,240 >> So that's why most people don't go to 2740 02:32:16,240 --> 02:32:18,479 that expense because fing back as you 2741 02:32:18,479 --> 02:32:20,960 heard was $20,000 in insurance alone. 2742 02:32:20,960 --> 02:32:22,640 It's a very costly proposition to fly an 2743 02:32:22,640 --> 02:32:24,000 aircraft back into the United States and 2744 02:32:24,000 --> 02:32:25,600 then make it legal to fly here. 2745 02:32:25,600 --> 02:32:28,800 >> Uhhuh. Uhhuh. Well, you cannot evaluate 2746 02:32:28,800 --> 02:32:31,280 everything by money. That experience of 2747 02:32:31,280 --> 02:32:33,359 flying through Middle East, through 2748 02:32:33,359 --> 02:32:36,479 Europe and back from Canada all the way 2749 02:32:36,479 --> 02:32:38,960 here. That was invaluable. I have 2750 02:32:38,960 --> 02:32:41,200 learned so much. And for me, I'm going 2751 02:32:41,200 --> 02:32:43,840 to electrify that airplane. I got to 2752 02:32:43,840 --> 02:32:45,600 know every single bit of that airplane. 2753 02:32:45,600 --> 02:32:47,040 >> Let me ask the assistant another 2754 02:32:47,040 --> 02:32:48,319 question. 2755 02:32:48,319 --> 02:32:50,399 Um so then you know there was a 2756 02:32:50,399 --> 02:32:54,319 statement made by the applicant that um 2757 02:32:54,319 --> 02:32:58,240 I believe she was saying that these um 2758 02:32:58,240 --> 02:33:01,359 this particular model 2759 02:33:01,359 --> 02:33:04,240 um is not 2760 02:33:04,240 --> 02:33:06,399 uh and I'm kind of paraphrasing here I 2761 02:33:06,399 --> 02:33:09,200 could be wrong but is not readily 2762 02:33:09,200 --> 02:33:11,120 available in the United States that 2763 02:33:11,120 --> 02:33:13,840 there's a broker that handles them 2764 02:33:13,840 --> 02:33:15,680 overseas. 2765 02:33:15,680 --> 02:33:18,240 there are manufacturing plants overseas 2766 02:33:18,240 --> 02:33:19,600 for this aircraft. 2767 02:33:19,600 --> 02:33:20,160 >> Um, 2768 02:33:20,160 --> 02:33:23,040 >> so my question is this, if if that's the 2769 02:33:23,040 --> 02:33:25,760 case, I mean assuming that what she 2770 02:33:25,760 --> 02:33:28,240 stated is true, just for sake of 2771 02:33:28,240 --> 02:33:32,640 discussion, then how would the um state 2772 02:33:32,640 --> 02:33:35,840 blue book, you said that you believed it 2773 02:33:35,840 --> 02:33:38,240 was United States sale prices for over 2774 02:33:38,240 --> 02:33:40,479 the last 10 years. 2775 02:33:40,479 --> 02:33:43,840 >> That is my understanding. So 2776 02:33:43,840 --> 02:33:48,640 that's where I'm wondering if if the 2777 02:33:48,640 --> 02:33:52,000 applicant is saying that there are not 2778 02:33:52,000 --> 02:33:54,240 many sales 2779 02:33:54,240 --> 02:33:56,880 that take place of this model in the 2780 02:33:56,880 --> 02:33:58,800 United States 2781 02:33:58,800 --> 02:34:01,760 then how if the blue book is using 2782 02:34:01,760 --> 02:34:03,840 United States 2783 02:34:03,840 --> 02:34:07,200 prices only I think you assume that 2784 02:34:07,200 --> 02:34:08,720 >> I do assume that based on the 2785 02:34:08,720 --> 02:34:10,080 information I've received so far 2786 02:34:10,080 --> 02:34:11,520 >> where they're getting their data from 2787 02:34:11,520 --> 02:34:12,160 then. 2788 02:34:12,160 --> 02:34:14,560 >> Well, I think that um I would have a 2789 02:34:14,560 --> 02:34:15,920 disagreement with the premise to begin 2790 02:34:15,920 --> 02:34:17,600 with because the statement that I heard 2791 02:34:17,600 --> 02:34:18,960 was that there were very few that were 2792 02:34:18,960 --> 02:34:20,319 available that were not through the 2793 02:34:20,319 --> 02:34:22,720 distributor that had monopoly on the 2794 02:34:22,720 --> 02:34:23,439 environment. 2795 02:34:23,439 --> 02:34:23,840 >> Very true. 2796 02:34:23,840 --> 02:34:25,520 >> Not that though, not that no aircraft 2797 02:34:25,520 --> 02:34:27,760 were sold of that description, just that 2798 02:34:27,760 --> 02:34:29,840 they were limited in their sales channel 2799 02:34:29,840 --> 02:34:31,439 to one individual. 2800 02:34:31,439 --> 02:34:31,840 >> Okay. 2801 02:34:31,840 --> 02:34:32,640 >> Is what I heard. 2802 02:34:32,640 --> 02:34:35,120 >> Do you know how many sales 2803 02:34:35,120 --> 02:34:38,399 um comprise the data for the state board 2804 02:34:38,399 --> 02:34:41,120 in your blue book? In this case for this 2805 02:34:41,120 --> 02:34:42,399 >> I just want to make one distinction. The 2806 02:34:42,399 --> 02:34:43,760 state board of equalization has selected 2807 02:34:43,760 --> 02:34:46,080 a private commercial entity aircraft 2808 02:34:46,080 --> 02:34:48,319 blue book as their price got to use. The 2809 02:34:48,319 --> 02:34:50,080 state of boardization used to do all 2810 02:34:50,080 --> 02:34:51,359 this work themselves. Okay. 2811 02:34:51,359 --> 02:34:53,280 >> And found that it was ownorous and to 2812 02:34:53,280 --> 02:34:55,439 costly and all of those things. So they 2813 02:34:55,439 --> 02:34:57,040 outsourced it in mid 90s. 2814 02:34:57,040 --> 02:34:57,760 >> I see. 2815 02:34:57,760 --> 02:35:00,000 >> To a commercially available price guide. 2816 02:35:00,000 --> 02:35:00,640 >> Okay. 2817 02:35:00,640 --> 02:35:02,240 >> There are many aircraft that are common 2818 02:35:02,240 --> 02:35:03,840 in this United States that are not 2819 02:35:03,840 --> 02:35:04,880 listed in the price guide because 2820 02:35:04,880 --> 02:35:05,920 there's not enough data. 2821 02:35:05,920 --> 02:35:07,040 >> Uhhuh. But this 2822 02:35:07,040 --> 02:35:08,160 >> when there is enough data, they're 2823 02:35:08,160 --> 02:35:09,520 listed in the price guide. 2824 02:35:09,520 --> 02:35:10,080 >> Oh. 2825 02:35:10,080 --> 02:35:11,840 >> So to me as an appraiser, when I see 2826 02:35:11,840 --> 02:35:13,600 this is in the price guide, I feel 2827 02:35:13,600 --> 02:35:14,880 confident that there's enough data 2828 02:35:14,880 --> 02:35:16,640 behind it to say tell me that that's a 2829 02:35:16,640 --> 02:35:18,240 good average retail number. I don't need 2830 02:35:18,240 --> 02:35:20,080 to go do my own research, see what 2831 02:35:20,080 --> 02:35:21,359 listings are available, 2832 02:35:21,359 --> 02:35:23,040 >> try and come up with a number 2833 02:35:23,040 --> 02:35:24,479 >> that I could use as a baseline for its 2834 02:35:24,479 --> 02:35:25,120 market value. 2835 02:35:25,120 --> 02:35:29,040 >> Okay. So you you relied on that and um 2836 02:35:29,040 --> 02:35:31,520 am I'm correct in assuming then that you 2837 02:35:31,520 --> 02:35:35,040 didn't um or the information may not 2838 02:35:35,040 --> 02:35:36,800 have been available as to how many sales 2839 02:35:36,800 --> 02:35:39,840 they relied on to give you the bottom 2840 02:35:39,840 --> 02:35:40,560 line number. 2841 02:35:40,560 --> 02:35:41,600 >> That's correct. I never see the 2842 02:35:41,600 --> 02:35:43,439 underlying data information about how 2843 02:35:43,439 --> 02:35:46,160 many data points they put together to do 2844 02:35:46,160 --> 02:35:46,720 that. 2845 02:35:46,720 --> 02:35:51,520 >> Okay. Okay. All right. Um now let's see 2846 02:35:51,520 --> 02:35:53,920 here. We've had cross-examination. It's 2847 02:35:53,920 --> 02:35:57,840 an opportunity for you if you have any 2848 02:35:57,840 --> 02:36:00,240 um other 2849 02:36:00,240 --> 02:36:03,359 evidence you'd like to submit 2850 02:36:03,359 --> 02:36:06,080 as rebuttal evidence to what the 2851 02:36:06,080 --> 02:36:07,920 assessor has presented. Is there any 2852 02:36:07,920 --> 02:36:10,479 other evidence that would be to rebut 2853 02:36:10,479 --> 02:36:12,000 anything that the assessor has 2854 02:36:12,000 --> 02:36:12,960 presented? 2855 02:36:12,960 --> 02:36:14,880 >> Um 2856 02:36:14,880 --> 02:36:17,920 if I was if I was aware of this whole 2857 02:36:17,920 --> 02:36:20,720 process, I would have taken all those 2858 02:36:20,720 --> 02:36:23,280 calls. I mean taking down notes on the 2859 02:36:23,280 --> 02:36:26,000 calls that I tried back in January, 2860 02:36:26,000 --> 02:36:28,399 February of 2023 2861 02:36:28,399 --> 02:36:32,000 just all those calls regarding the when 2862 02:36:32,000 --> 02:36:33,680 I was trying to buy from through the 2863 02:36:33,680 --> 02:36:36,560 individual or wherever that really in 2864 02:36:36,560 --> 02:36:38,880 the United States I couldn't find I mean 2865 02:36:38,880 --> 02:36:41,120 very few available and whatever the 2866 02:36:41,120 --> 02:36:44,880 calls I made all goes to this monopoly 2867 02:36:44,880 --> 02:36:47,920 uh and so I would have liked to use the 2868 02:36:47,920 --> 02:36:51,600 data to rebut this one Because if you 2869 02:36:51,600 --> 02:36:53,760 get the uh from that broker that 2870 02:36:53,760 --> 02:36:56,399 outsource a commercial available thing, 2871 02:36:56,399 --> 02:36:59,840 it probably is based on you know three 2872 02:36:59,840 --> 02:37:02,720 or four or or even less of sales that 2873 02:37:02,720 --> 02:37:05,200 they have and just average those. That's 2874 02:37:05,200 --> 02:37:06,880 you know once again it's a supply and 2875 02:37:06,880 --> 02:37:09,600 demand kind of thing. So I was being you 2876 02:37:09,600 --> 02:37:12,000 know one of the few you know that's 2877 02:37:12,000 --> 02:37:13,120 trying to get that. 2878 02:37:13,120 --> 02:37:16,160 >> Did you say that um I'm sorry just step 2879 02:37:16,160 --> 02:37:19,040 back for a second. Did you say that? Did 2880 02:37:19,040 --> 02:37:21,359 you say that it pro the blue book was 2881 02:37:21,359 --> 02:37:24,399 probably based on three or four sales 2882 02:37:24,399 --> 02:37:25,520 that they may have had? 2883 02:37:25,520 --> 02:37:28,800 >> It was probably the sampling is probably 2884 02:37:28,800 --> 02:37:30,880 I I don't know exactly how many because 2885 02:37:30,880 --> 02:37:32,640 I didn't take that data. I just went 2886 02:37:32,640 --> 02:37:34,720 right away to my network to find the one 2887 02:37:34,720 --> 02:37:35,600 that I found. 2888 02:37:35,600 --> 02:37:36,800 >> Uhhuh. Okay. 2889 02:37:36,800 --> 02:37:38,800 >> But in the US, I really could not get 2890 02:37:38,800 --> 02:37:41,760 one that was satisfi satisfiable that 2891 02:37:41,760 --> 02:37:44,560 would do the work that I like. 2892 02:37:44,560 --> 02:37:46,080 >> What do you mean by that? do the work 2893 02:37:46,080 --> 02:37:47,120 you like. 2894 02:37:47,120 --> 02:37:49,760 >> Well, first of all, I like to have a uh 2895 02:37:49,760 --> 02:37:52,720 airplane that that's efficient and I 2896 02:37:52,720 --> 02:37:54,240 like to have, you know, with all the 2897 02:37:54,240 --> 02:37:55,920 specs I'm looking for. I like you're 2898 02:37:55,920 --> 02:37:58,319 buying a new car, you buying a used car, 2899 02:37:58,319 --> 02:37:59,920 you want to have certain requirements 2900 02:37:59,920 --> 02:38:02,160 that, you know, that satisfy what you 2901 02:38:02,160 --> 02:38:02,880 need to do. 2902 02:38:02,880 --> 02:38:03,359 >> Yes. 2903 02:38:03,359 --> 02:38:04,240 >> Yeah. 2904 02:38:04,240 --> 02:38:08,160 >> Okay. So, um then did what about the 2905 02:38:08,160 --> 02:38:11,120 specs that she's mentioning? 2906 02:38:11,120 --> 02:38:12,560 Uh the efficiency. 2907 02:38:12,560 --> 02:38:14,640 >> So, yeah. So, for example, I wanted to 2908 02:38:14,640 --> 02:38:17,280 buy a used airplane that's not abused by 2909 02:38:17,280 --> 02:38:20,160 a flying school and you know in flying 2910 02:38:20,160 --> 02:38:21,680 school they fly all the time and you 2911 02:38:21,680 --> 02:38:23,920 know the students come down and bang the 2912 02:38:23,920 --> 02:38:25,520 airplane really badly 2913 02:38:25,520 --> 02:38:27,680 >> and uh probably higher hours and 2914 02:38:27,680 --> 02:38:29,520 everything. So, I want to h have one 2915 02:38:29,520 --> 02:38:32,640 that's probably not so high and also not 2916 02:38:32,640 --> 02:38:34,880 from a flight school. So, that reduc it 2917 02:38:34,880 --> 02:38:38,080 down to few. And then also in the 2918 02:38:38,080 --> 02:38:39,840 >> there were a few a few of them in the 2919 02:38:39,840 --> 02:38:40,720 United States. 2920 02:38:40,720 --> 02:38:42,960 >> Yeah. also in the US. Uh 2921 02:38:42,960 --> 02:38:46,720 >> what were the asking prices on the few? 2922 02:38:46,720 --> 02:38:49,600 >> Uh probably higher. 2923 02:38:49,600 --> 02:38:51,840 >> Yeah, I don't remember the exact price 2924 02:38:51,840 --> 02:38:54,720 because uh Oh, yeah. I remember the the 2925 02:38:54,720 --> 02:38:56,800 >> the field that I asked for that's belong 2926 02:38:56,800 --> 02:38:58,640 to private individual rather than flight 2927 02:38:58,640 --> 02:38:59,680 school. 2928 02:38:59,680 --> 02:39:03,600 >> Uh is is uh basically uh almost the same 2929 02:39:03,600 --> 02:39:06,640 as brand new. This guy wanted to to get 2930 02:39:06,640 --> 02:39:08,399 almost the same as brand new price, 2931 02:39:08,399 --> 02:39:09,600 >> which was 2932 02:39:09,600 --> 02:39:10,960 >> 600 and something. 2933 02:39:10,960 --> 02:39:13,040 >> 600. Yeah, that was one one of them. 2934 02:39:13,040 --> 02:39:15,200 >> More than 600. More than one because I 2935 02:39:15,200 --> 02:39:17,359 made the calls for almost like a month 2936 02:39:17,359 --> 02:39:20,240 to try to find some. I couldn't. 2937 02:39:20,240 --> 02:39:21,120 >> Okay. 2938 02:39:21,120 --> 02:39:23,120 >> Because if you have to pay almost like 2939 02:39:23,120 --> 02:39:26,080 brand new ones. This was back in 2023. 2940 02:39:26,080 --> 02:39:28,399 >> And brand new ones are just coming up. 2941 02:39:28,399 --> 02:39:30,000 Originally, I wanted to buy a brand new 2942 02:39:30,000 --> 02:39:30,720 one, 2943 02:39:30,720 --> 02:39:32,720 >> but because of COVID, they had 2944 02:39:32,720 --> 02:39:34,319 manufacturing delays and everything. 2945 02:39:34,319 --> 02:39:35,600 They say, "Well, you got to wait for at 2946 02:39:35,600 --> 02:39:38,240 least another year or more than a year." 2947 02:39:38,240 --> 02:39:40,800 I don't want that. Uh because I already 2948 02:39:40,800 --> 02:39:42,640 have this finger open camera and 2949 02:39:42,640 --> 02:39:43,680 everything. I still have my whole 2950 02:39:43,680 --> 02:39:44,479 airplane. 2951 02:39:44,479 --> 02:39:47,120 >> Okay. So, there were some of them that 2952 02:39:47,120 --> 02:39:51,439 you checked in on that were advertised 2953 02:39:51,439 --> 02:39:54,240 for sale here in the United States 2954 02:39:54,240 --> 02:39:56,240 before before you made your decision to 2955 02:39:56,240 --> 02:39:57,520 buy overseas. 2956 02:39:57,520 --> 02:39:59,840 >> Uh this was not one particular airplane 2957 02:39:59,840 --> 02:40:01,439 because I was just talking to this guy 2958 02:40:01,439 --> 02:40:03,840 because I always got patched to him. So 2959 02:40:03,840 --> 02:40:05,600 I asked him I said suppose I want to 2960 02:40:05,600 --> 02:40:06,960 this because at first I was talking to 2961 02:40:06,960 --> 02:40:08,960 him about the new airplane and I said I 2962 02:40:08,960 --> 02:40:11,200 don't want any new airplane I want uh 2963 02:40:11,200 --> 02:40:12,560 older one if new one 2964 02:40:12,560 --> 02:40:13,680 >> the broker 2965 02:40:13,680 --> 02:40:16,080 >> well that monopoly guy 2966 02:40:16,080 --> 02:40:18,800 >> and so I said well I'll just uh get a 2967 02:40:18,800 --> 02:40:19,920 used airplane 2968 02:40:19,920 --> 02:40:22,160 >> and he says well you're going to pay for 2969 02:40:22,160 --> 02:40:24,319 probably almost like a new airplane if 2970 02:40:24,319 --> 02:40:26,000 that's the case because 2971 02:40:26,000 --> 02:40:27,680 >> you know you you have a range between 2972 02:40:27,680 --> 02:40:29,920 the flying school used airplanes and 2973 02:40:29,920 --> 02:40:32,080 private individual used planes and so 2974 02:40:32,080 --> 02:40:35,040 obviously He handles the whole spectrum. 2975 02:40:35,040 --> 02:40:40,479 >> Uhhuh. Okay. All right. Um then uh did 2976 02:40:40,479 --> 02:40:43,520 you have any um does that conclude any 2977 02:40:43,520 --> 02:40:45,359 rebuttal you would have for the 2978 02:40:45,359 --> 02:40:47,280 assessor? 2979 02:40:47,280 --> 02:40:49,200 >> Uh 2980 02:40:49,200 --> 02:40:52,560 well yeah the rebuttal I want to have is 2981 02:40:52,560 --> 02:40:54,640 still it's a global market. 2982 02:40:54,640 --> 02:40:55,120 >> Uhhuh. 2983 02:40:55,120 --> 02:40:57,439 >> And so we shouldn't just look at a US 2984 02:40:57,439 --> 02:41:01,600 sales. I mean if I did that I would have 2985 02:41:01,600 --> 02:41:03,680 just be happy with a US airplane but 2986 02:41:03,680 --> 02:41:06,880 this is a Austrian airplane that was in 2987 02:41:06,880 --> 02:41:08,080 Qatar 2988 02:41:08,080 --> 02:41:11,200 >> and uh if it's just in Austria it would 2989 02:41:11,200 --> 02:41:13,920 have been okay too I didn't have to re 2990 02:41:13,920 --> 02:41:15,680 reertify 2991 02:41:15,680 --> 02:41:17,520 registration is one thing certify is 2992 02:41:17,520 --> 02:41:20,160 another thing because FAA and YASA they 2993 02:41:20,160 --> 02:41:22,160 have handshake so whatever that's 2994 02:41:22,160 --> 02:41:25,040 certified by FAA or YASA they recognize 2995 02:41:25,040 --> 02:41:25,920 each other 2996 02:41:25,920 --> 02:41:26,319 >> okay 2997 02:41:26,319 --> 02:41:28,880 >> so but this is already taken off the 2998 02:41:28,880 --> 02:41:32,240 YASA one and moved into Qatar with a CIA 2999 02:41:32,240 --> 02:41:33,120 certification. 3000 02:41:33,120 --> 02:41:35,200 >> All right. Um, does the assessor have 3001 02:41:35,200 --> 02:41:36,960 any rebuttal evidence they want to 3002 02:41:36,960 --> 02:41:39,200 present? 3003 02:41:39,200 --> 02:41:41,760 >> Um, rebuttal evidence, no, but there are 3004 02:41:41,760 --> 02:41:43,359 some statements that were just made that 3005 02:41:43,359 --> 02:41:45,760 I would like to follow up on if that's 3006 02:41:45,760 --> 02:41:46,560 possible. 3007 02:41:46,560 --> 02:41:48,640 >> Well, rebuttal evidence can be oral 3008 02:41:48,640 --> 02:41:50,160 evidence. So, you can do that. 3009 02:41:50,160 --> 02:41:52,560 >> Thank you. Um, you had stated that you 3010 02:41:52,560 --> 02:41:54,560 didn't want to buy a aircraft that had 3011 02:41:54,560 --> 02:41:56,319 been to a flight school, been used as a 3012 02:41:56,319 --> 02:41:58,399 flight from a flight school. Correct. 3013 02:41:58,399 --> 02:42:00,720 >> Right. That was not Well, I didn't want 3014 02:42:00,720 --> 02:42:02,640 to because uh usually the flight school 3015 02:42:02,640 --> 02:42:04,240 ones have really been abused. 3016 02:42:04,240 --> 02:42:04,720 >> Sure. 3017 02:42:04,720 --> 02:42:05,040 >> Yeah. 3018 02:42:05,040 --> 02:42:06,319 And then you stated that those 3019 02:42:06,319 --> 02:42:08,640 that are sold by flight schools are at 3020 02:42:08,640 --> 02:42:10,399 retail value still. They haven't lost 3021 02:42:10,399 --> 02:42:11,280 any value. 3022 02:42:11,280 --> 02:42:13,840 >> I didn't. You said they were still at uh 3023 02:42:13,840 --> 02:42:16,640 you're saying at 650,000. said that uh I 3024 02:42:16,640 --> 02:42:19,680 want a low number of hours and most of 3025 02:42:19,680 --> 02:42:21,280 the flight school ones they probably 3026 02:42:21,280 --> 02:42:23,120 after abuse they being you know 3027 02:42:23,120 --> 02:42:24,319 thousands of hours or something. 3028 02:42:24,319 --> 02:42:25,439 >> Sure. And then you quoted a price of 3029 02:42:25,439 --> 02:42:28,000 around 650,000 for those models. So my 3030 02:42:28,000 --> 02:42:29,680 question would be how can it be damaged 3031 02:42:29,680 --> 02:42:31,280 in the eyes of most consumers and not be 3032 02:42:31,280 --> 02:42:33,280 worth as much and still worth as much as 3033 02:42:33,280 --> 02:42:35,200 when it was brand new? 3034 02:42:35,200 --> 02:42:37,840 >> Uh because that was not what he quoted. 3035 02:42:37,840 --> 02:42:39,439 He did not quote the flying school 3036 02:42:39,439 --> 02:42:41,120 flight schoolwise because I said I 3037 02:42:41,120 --> 02:42:43,439 didn't want the flight school. And what 3038 02:42:43,439 --> 02:42:44,720 information do you have about the flames 3039 02:42:44,720 --> 02:42:46,479 you get quote? 3040 02:42:46,479 --> 02:42:48,640 >> Well, I said that the well, first of 3041 02:42:48,640 --> 02:42:50,560 all, he did not quote one specific 3042 02:42:50,560 --> 02:42:53,200 airplane. I that's the data I wish I had 3043 02:42:53,200 --> 02:42:55,200 that I could I have, you know, I could 3044 02:42:55,200 --> 02:42:57,920 directly go to you with that. But I just 3045 02:42:57,920 --> 02:42:59,920 remember that in order to buy one of 3046 02:42:59,920 --> 02:43:03,359 those, which a it was really rare and b, 3047 02:43:03,359 --> 02:43:04,880 you know, if it's only got a couple 3048 02:43:04,880 --> 02:43:07,520 hundred or 300 hours like when I 3049 02:43:07,520 --> 02:43:09,600 purchased mine, they would have been, 3050 02:43:09,600 --> 02:43:11,840 you know, almost like the brand new one 3051 02:43:11,840 --> 02:43:13,600 >> and I didn't want to do that. That was 3052 02:43:13,600 --> 02:43:15,439 the main thing. I said, for a brand new 3053 02:43:15,439 --> 02:43:17,439 airplane, I either get from the factory 3054 02:43:17,439 --> 02:43:20,880 or pay for 650. Why would I, you know, 3055 02:43:20,880 --> 02:43:24,640 pay for 650 and get one that's used? 3056 02:43:24,640 --> 02:43:26,000 >> Because that's what the market says to 3057 02:43:26,000 --> 02:43:27,439 work. 3058 02:43:27,439 --> 02:43:29,600 It's that monopoly guy says what's 3059 02:43:29,600 --> 02:43:32,319 worth. But I know the market overseas is 3060 02:43:32,319 --> 02:43:33,920 not worth that much 3061 02:43:33,920 --> 02:43:35,359 >> for an aircraft that's not in that same 3062 02:43:35,359 --> 02:43:36,319 condition. That's correct. 3063 02:43:36,319 --> 02:43:37,680 >> Not in the same condition. Right. 3064 02:43:37,680 --> 02:43:38,560 >> Right. But I 3065 02:43:38,560 --> 02:43:40,399 >> All those things that you added to it, 3066 02:43:40,399 --> 02:43:42,160 all of those components that you're 3067 02:43:42,160 --> 02:43:43,920 >> a process though. Certification is a 3068 02:43:43,920 --> 02:43:44,640 process. 3069 02:43:44,640 --> 02:43:45,840 >> Okay. Okay. Um 3070 02:43:45,840 --> 02:43:47,520 >> and there's a cost to that process. 3071 02:43:47,520 --> 02:43:48,720 There's a cost to repairing. 3072 02:43:48,720 --> 02:43:50,160 >> Yeah. Well, you'll have an opportunity 3073 02:43:50,160 --> 02:43:53,040 for put that information in your closing 3074 02:43:53,040 --> 02:43:58,640 remarks. Um then um if there's no other 3075 02:43:58,640 --> 02:44:02,240 evidence, rebuttal evidence, uh no other 3076 02:44:02,240 --> 02:44:04,479 questions on the rebuttal evidence has 3077 02:44:04,479 --> 02:44:08,560 been been uh presented. It's time for 3078 02:44:08,560 --> 02:44:11,840 closing arguments and you had the burden 3079 02:44:11,840 --> 02:44:13,520 of proof. So would you present your 3080 02:44:13,520 --> 02:44:16,240 closing argument? 3081 02:44:16,240 --> 02:44:17,920 >> Would you present your closing arguments 3082 02:44:17,920 --> 02:44:18,640 first? Thank you. 3083 02:44:18,640 --> 02:44:21,200 >> Certainly. 3084 02:44:21,200 --> 02:44:22,720 California state constitution is very 3085 02:44:22,720 --> 02:44:24,880 clear that general aviation aircraft 3086 02:44:24,880 --> 02:44:26,640 should be assessed at fair market value 3087 02:44:26,640 --> 02:44:28,640 as of the lean date. Lean date in 3088 02:44:28,640 --> 02:44:30,960 question is 2024. All of the 3089 02:44:30,960 --> 02:44:33,040 improvements, all of the certification 3090 02:44:33,040 --> 02:44:36,160 costs that are expensive and are um 3091 02:44:36,160 --> 02:44:38,800 lengthy process to occur have all taken 3092 02:44:38,800 --> 02:44:40,640 place by that lean date. So that 3093 02:44:40,640 --> 02:44:42,560 aircraft is now equivalent to the 3094 02:44:42,560 --> 02:44:43,760 average aircraft that's in the 3095 02:44:43,760 --> 02:44:45,439 California market. And that's the 3096 02:44:45,439 --> 02:44:46,560 aircraft that was valued by the 3097 02:44:46,560 --> 02:44:48,479 assessor's office. You should note that 3098 02:44:48,479 --> 02:44:50,319 our assessment initially was done that 3099 02:44:50,319 --> 02:44:52,960 we've showed was done March 18th, 2024. 3100 02:44:52,960 --> 02:44:54,399 We were not aware that this aircraft had 3101 02:44:54,399 --> 02:44:56,080 been purchased out of state, out of the 3102 02:44:56,080 --> 02:44:57,600 country, not aware that it had been 3103 02:44:57,600 --> 02:44:59,520 upgraded. There was no mention of these 3104 02:44:59,520 --> 02:45:00,560 improvements that were made in the 3105 02:45:00,560 --> 02:45:01,760 property statement that was filed by 3106 02:45:01,760 --> 02:45:04,080 Miss Yang for 2024. Just that the 3107 02:45:04,080 --> 02:45:05,680 aircraft was in average condition, had 3108 02:45:05,680 --> 02:45:07,840 no damage history, and had a low number 3109 02:45:07,840 --> 02:45:09,840 of hours. Those are the data elements 3110 02:45:09,840 --> 02:45:11,520 that we use in our standard process as 3111 02:45:11,520 --> 02:45:13,359 described by the board of equalization 3112 02:45:13,359 --> 02:45:15,200 to conduct our job the way that every 3113 02:45:15,200 --> 02:45:16,560 assessor in California counties is 3114 02:45:16,560 --> 02:45:18,399 supposed to do. The aircraft was in our 3115 02:45:18,399 --> 02:45:20,640 jurisdiction. We valued it as if it was 3116 02:45:20,640 --> 02:45:22,640 in this market. We valued it as if it 3117 02:45:22,640 --> 02:45:24,640 was standard based on the guys price 3118 02:45:24,640 --> 02:45:26,880 line guides. We don't ever know how many 3119 02:45:26,880 --> 02:45:28,319 data points are involved in those 3120 02:45:28,319 --> 02:45:30,240 processes that receive the data to it. 3121 02:45:30,240 --> 02:45:31,279 We just know that the board of 3122 02:45:31,279 --> 02:45:32,880 equalization has approved that 3123 02:45:32,880 --> 02:45:34,960 commercial guide and it has so done so 3124 02:45:34,960 --> 02:45:37,439 for over 26 years to be the source the 3125 02:45:37,439 --> 02:45:42,399 authoritative source for us to use our standard fair market value process. 3126 02:45:42,399 --> 02:45:44,800 There is a secondary guideline of excuse 3127 02:45:44,800 --> 02:45:46,960 me price book called VREF that we are 3128 02:45:46,960 --> 02:45:48,640 supposed to use if the aircraft is not 3129 02:45:48,640 --> 02:45:50,319 located in the price guide. There are 3130 02:45:50,319 --> 02:45:51,680 many that are not located in aircraft 3131 02:45:51,680 --> 02:45:53,040 blue price guide because there's not 3132 02:45:53,040 --> 02:45:55,120 enough data collected to be able to say 3133 02:45:55,120 --> 02:45:57,120 what fair market value is. In those 3134 02:45:57,120 --> 02:45:58,720 cases, we either have to use VREF or we 3135 02:45:58,720 --> 02:46:00,080 have to use alternate methods to try and 3136 02:46:00,080 --> 02:46:01,920 come up with fair market valuations. 3137 02:46:01,920 --> 02:46:03,359 That was not necessary in this case, 3138 02:46:03,359 --> 02:46:04,640 even before we knew all of these 3139 02:46:04,640 --> 02:46:06,800 extraneous costs have been involved 3140 02:46:06,800 --> 02:46:08,399 because they're not important to the 3141 02:46:08,399 --> 02:46:10,479 fair valuation that we received on the 3142 02:46:10,479 --> 02:46:13,520 lean day 2024. 3143 02:46:13,520 --> 02:46:15,120 That is our conclusion that our opinion 3144 02:46:15,120 --> 02:46:16,640 is valid as issued. 3145 02:46:16,640 --> 02:46:17,359 >> Okay. Thank you. 3146 02:46:17,359 --> 02:46:18,080 >> Thank you. 3147 02:46:18,080 --> 02:46:19,680 >> And then may I have your closing 3148 02:46:19,680 --> 02:46:20,880 remarks, please? 3149 02:46:20,880 --> 02:46:22,399 >> Sure. 3150 02:46:22,399 --> 02:46:25,359 um fair market values uh which involves 3151 02:46:25,359 --> 02:46:29,120 the word market means a global market as 3152 02:46:29,120 --> 02:46:31,760 airplanes are sold around the world is 3153 02:46:31,760 --> 02:46:33,920 not just the US 3154 02:46:33,920 --> 02:46:37,439 and uh also market is based on supply 3155 02:46:37,439 --> 02:46:41,600 demand and so the US demand us supply at 3156 02:46:41,600 --> 02:46:45,600 the time was one case while in Qatar or 3157 02:46:45,600 --> 02:46:49,120 in Europe is another case so therefore 3158 02:46:49,120 --> 02:46:52,960 that market price in US and overseas are 3159 02:46:52,960 --> 02:46:55,600 different and I took advantage of that. 3160 02:46:55,600 --> 02:46:57,279 Sure, I took advantage of that. So, I 3161 02:46:57,279 --> 02:46:59,600 was able to get a market value that was 3162 02:46:59,600 --> 02:47:02,479 much lower and I shouldn't be penalized 3163 02:47:02,479 --> 02:47:04,319 for that. I went all the way around the 3164 02:47:04,319 --> 02:47:07,439 world to find that price. And uh you 3165 02:47:07,439 --> 02:47:11,760 mentioned the um uh improvement that's 3166 02:47:11,760 --> 02:47:14,960 uh that's added to the airplane and that 3167 02:47:14,960 --> 02:47:17,200 improvement part of that was process. 3168 02:47:17,200 --> 02:47:20,000 Certification is a process. It's it 3169 02:47:20,000 --> 02:47:21,359 doesn't have to have have to do with 3170 02:47:21,359 --> 02:47:24,399 market. It's a process to let people you 3171 02:47:24,399 --> 02:47:26,319 pay people to come and say okay this 3172 02:47:26,319 --> 02:47:28,080 airplane is safe so therefore you are 3173 02:47:28,080 --> 02:47:30,720 allowed to fly 3174 02:47:30,720 --> 02:47:33,680 right it's not part of the price of the 3175 02:47:33,680 --> 02:47:36,319 or or the market price so it shouldn't 3176 02:47:36,319 --> 02:47:38,160 be counted as a fair market value for 3177 02:47:38,160 --> 02:47:41,359 certification process now the other part 3178 02:47:41,359 --> 02:47:45,920 for example the uh ADSB the ADSB is only 3179 02:47:45,920 --> 02:47:48,319 special in the US I flew all the way 3180 02:47:48,319 --> 02:47:49,840 around the world they didn't require 3181 02:47:49,840 --> 02:47:52,720 ADSB basically ADSB is just not a GPS 3182 02:47:52,720 --> 02:47:54,000 that you add to the airplane. The 3183 02:47:54,000 --> 02:47:56,319 airplane already had two GPS's in the 3184 02:47:56,319 --> 02:48:00,319 airplane, right? So why do I need to add 3185 02:48:00,319 --> 02:48:02,080 all that value? Why does that value have 3186 02:48:02,080 --> 02:48:03,680 to be added to the market? Once again, 3187 02:48:03,680 --> 02:48:05,520 going back to the market, it's a global 3188 02:48:05,520 --> 02:48:08,399 market unless I'm coming here to sell 3189 02:48:08,399 --> 02:48:10,479 that airplane, then I would definitely 3190 02:48:10,479 --> 02:48:12,399 add that because that's an improvement 3191 02:48:12,399 --> 02:48:15,200 for this market. But for the other 3192 02:48:15,200 --> 02:48:17,680 market, it didn't require the ADSB. Only 3193 02:48:17,680 --> 02:48:21,040 the US from 2020 was requiring that. 3194 02:48:21,040 --> 02:48:25,040 That's the improvement part. So um so 3195 02:48:25,040 --> 02:48:27,760 overall I think the fair market value 3196 02:48:27,760 --> 02:48:30,800 ought to be 350 subtracting off the 15 3197 02:48:30,800 --> 02:48:32,160 for today you know with some 3198 02:48:32,160 --> 02:48:34,720 depreciation but of the lean date or of 3199 02:48:34,720 --> 02:48:37,840 uh 2024 January is slightly less than 3200 02:48:37,840 --> 02:48:40,240 350 even 3201 02:48:40,240 --> 02:48:44,000 but you have to tell me what market is 3202 02:48:44,000 --> 02:48:47,600 for the fair market price. 3203 02:48:47,600 --> 02:48:49,120 >> Does that conclude your closing 3204 02:48:49,120 --> 02:48:49,920 arguments? 3205 02:48:49,920 --> 02:48:51,920 >> Yes. Okay. Okay. I want to thank both 3206 02:48:51,920 --> 02:48:53,279 parties. I'm going to take this matter 3207 02:48:53,279 --> 02:48:55,200 under submission. You'll get my decision 3208 02:48:55,200 --> 02:48:56,720 in writing. Thank you both. 3209 02:48:56,720 --> 02:49:29,910 >> Thank you. 3210 02:49:29,920 --> 02:49:38,630 straight. 3211 02:49:38,640 --> 02:49:42,240 So these are still perfect because 3212 02:49:42,240 --> 02:49:44,399 that's really 3213 02:49:44,399 --> 02:49:54,309 Thank you. 3214 02:49:54,319 --> 02:49:56,960 » Just make sure parties. 3215 02:49:56,960 --> 02:50:00,720 >> Yeah, if everybody's okay with it. 3216 02:50:00,720 --> 02:50:02,399 >> Okay. So, we're going to take a 5m 3217 02:50:02,399 --> 02:50:04,319 minute recess 3218 02:50:04,319 --> 02:50:17,349 and we will come back after 11:55. 3219 02:50:17,359 --> 02:50:18,399 Yeah, 3220 02:50:18,399 --> 02:56:40,230 >> right here. 3221 02:56:40,240 --> 02:56:43,200 Okay, we're back on the record. I've 3222 02:56:43,200 --> 02:56:47,520 passed out a copy of the application 3223 02:56:47,520 --> 02:56:50,160 2511770 3224 02:56:50,160 --> 02:56:53,120 applicant Benichi Prada. 3225 02:56:53,120 --> 02:56:57,120 And it looks like this is a 3226 02:56:57,120 --> 02:56:59,760 an appeal for a supplemental assessment 3227 02:56:59,760 --> 02:57:03,359 issued January 20th, 2026. 3228 02:57:03,359 --> 02:57:05,359 Um, and we've gone through and amended 3229 02:57:05,359 --> 02:57:09,200 the application. And so the 3230 02:57:09,200 --> 02:57:10,960 assessor, do you want to give us a an 3231 02:57:10,960 --> 02:57:14,160 overview on the burden? 3232 02:57:14,160 --> 02:57:17,040 >> Um, yes. The burden would be on us. This 3233 02:57:17,040 --> 02:57:19,359 a scape assessment under property tax 3234 02:57:19,359 --> 02:57:22,240 321. uh you would bear the initial 3235 02:57:22,240 --> 02:57:24,000 burden of establishing the validity of 3236 02:57:24,000 --> 02:57:26,160 the assessment including demonstrating a 3237 02:57:26,160 --> 02:57:27,840 change of ownership occurred and that 3238 02:57:27,840 --> 02:57:29,760 the property was uh subject to 3239 02:57:29,760 --> 02:57:30,880 reassessment. 3240 02:57:30,880 --> 02:57:34,960 >> The this is a sorry just to clarify this 3241 02:57:34,960 --> 02:57:37,040 is a supplemental. 3242 02:57:37,040 --> 02:57:40,240 >> Uh yeah, so this would be a prospective 3243 02:57:40,240 --> 02:57:42,720 uh Prop 19 exclusion moving forwards 3244 02:57:42,720 --> 02:57:44,880 from 2025. 3245 02:57:44,880 --> 02:57:46,000 >> Okay. I just want to make sure because 3246 02:57:46,000 --> 02:57:47,520 originally it was filed for an escape 3247 02:57:47,520 --> 02:57:49,760 assessment but it was corrected to a 3248 02:57:49,760 --> 02:57:52,640 supplement for January 3249 02:57:52,640 --> 02:57:56,560 issued January 20th 2026. 3250 02:57:56,560 --> 02:57:59,840 >> Yeah, it wouldn't be qualified to be 3251 02:57:59,840 --> 02:58:02,240 accepted but it would just be a base 3252 02:58:02,240 --> 02:58:02,960 year. 3253 02:58:02,960 --> 02:58:10,309 >> Yes. So based on Yeah, based on the So 3254 02:58:10,319 --> 02:58:13,040 are we saying the supp as of the 3255 02:58:13,040 --> 02:58:17,120 supplemental on for the July 16, 2025 3256 02:58:17,120 --> 02:58:18,319 date 3257 02:58:18,319 --> 02:58:19,840 >> 2023 3258 02:58:19,840 --> 02:58:22,960 >> for 2025. Yes. So it's prospective base, 3259 02:58:22,960 --> 02:58:24,560 but there was a supplemental that they 3260 02:58:24,560 --> 02:58:25,760 filed timely on. 3261 02:58:25,760 --> 02:58:27,200 >> Okay. But we are address we're 3262 02:58:27,200 --> 02:58:30,640 addressing the June 8, 2023 correct 3263 02:58:30,640 --> 02:58:35,359 change in ownership event. Okay. 3264 02:58:35,359 --> 02:58:35,920 Um, 3265 02:58:35,920 --> 02:58:37,760 >> so it's assessor's assessor's burden. 3266 02:58:37,760 --> 02:58:39,600 >> Yeah, we believe it is the assessor's 3267 02:58:39,600 --> 02:58:46,469 burden. 3268 02:58:46,479 --> 02:58:50,640 » Okay. So, um, procedurally, Ceser will 3269 02:58:50,640 --> 02:58:52,640 go first. You'll have an opportunity to 3270 02:58:52,640 --> 02:58:54,800 ask questions of their appeal or their 3271 02:58:54,800 --> 02:58:55,920 presentation. 3272 02:58:55,920 --> 02:58:59,120 >> Um, then you'll do your presentation. 3273 02:58:59,120 --> 02:59:00,880 they'll have the opportunity to ask 3274 02:59:00,880 --> 02:59:03,040 questions of your presentation and then 3275 02:59:03,040 --> 02:59:05,040 we'll go into your closing and since 3276 02:59:05,040 --> 02:59:07,359 they have the burden they they'll close 3277 02:59:07,359 --> 02:59:08,640 the hearing. Okay. 3278 02:59:08,640 --> 02:59:10,399 >> I'm just going to backtrack uh just to 3279 02:59:10,399 --> 02:59:12,720 make sure I'm tracking with everyone on 3280 02:59:12,720 --> 02:59:16,880 the burden of proof. Um so then um is 3281 02:59:16,880 --> 02:59:18,960 the assessor rebutting a deed 3282 02:59:18,960 --> 02:59:21,359 presumption? 3283 02:59:21,359 --> 02:59:27,910 >> We are not. Um so the 3284 02:59:27,920 --> 02:59:31,920 basically um the appeal hinges on 3285 02:59:31,920 --> 02:59:34,800 proposition 19 parentto child exclusion 3286 02:59:34,800 --> 02:59:38,160 and whether the ex exclusion applies. So 3287 02:59:38,160 --> 02:59:40,399 >> both parties are not in disagreement 3288 02:59:40,399 --> 02:59:44,560 with the deeds. Uh we're just if uh 3289 02:59:44,560 --> 02:59:46,880 we're determining if an exclusion 3290 02:59:46,880 --> 02:59:49,040 applies or not to the transfer. So there 3291 02:59:49,040 --> 02:59:50,479 was a denial of the 3292 02:59:50,479 --> 02:59:52,560 >> we denied based on the facts we have. 3293 02:59:52,560 --> 02:59:52,880 Yeah. 3294 02:59:52,880 --> 02:59:56,479 >> Okay. Okay. Fine. Yes. So then um the 3295 02:59:56,479 --> 02:59:59,359 assessor shall have the burden of proof. 3296 02:59:59,359 --> 03:00:03,840 Um okay. Um 3297 03:00:03,840 --> 03:00:08,720 well now um to the assessor if you would 3298 03:00:08,720 --> 03:00:12,319 um before you introduce your case 3299 03:00:12,319 --> 03:00:15,040 uh would you you've already talked about 3300 03:00:15,040 --> 03:00:18,720 it but just concisely brief us on the 3301 03:00:18,720 --> 03:00:22,000 facts that we're looking at today the 3302 03:00:22,000 --> 03:00:25,439 data value um 3303 03:00:25,439 --> 03:00:29,910 and um 3304 03:00:29,920 --> 03:00:32,000 and we'll get the rest of in in your 3305 03:00:32,000 --> 03:00:35,120 case the enrolled value the value you' 3306 03:00:35,120 --> 03:00:37,439 be testifying to that will be in your 3307 03:00:37,439 --> 03:00:39,359 introduction and then we can get into 3308 03:00:39,359 --> 03:00:39,920 your case. 3309 03:00:39,920 --> 03:00:42,960 >> So the valuation portion was bifurcated. 3310 03:00:42,960 --> 03:00:45,200 Um okay so we were just going to talk 3311 03:00:45,200 --> 03:00:46,560 about the change in ownership. 3312 03:00:46,560 --> 03:00:49,040 >> Oh I see. Yeah you're right. Thank you. 3313 03:00:49,040 --> 03:00:49,840 >> Okay. 3314 03:00:49,840 --> 03:00:52,960 >> And so I passed out uh the assessors 3315 03:00:52,960 --> 03:00:56,160 exhibits A through D. 3316 03:00:56,160 --> 03:00:57,920 >> Okay. Good. 3317 03:00:57,920 --> 03:01:00,720 >> So quick just a real quick overview. 3318 03:01:00,720 --> 03:01:03,040 what we're looking at today. Um, so the 3319 03:01:03,040 --> 03:01:06,720 June 8th, 2023 date, that is the subject 3320 03:01:06,720 --> 03:01:10,800 of this appeal. Uh, that is due to the 3321 03:01:10,800 --> 03:01:14,160 passing of a parent and according to the 3322 03:01:14,160 --> 03:01:17,040 trust, two children inherited that the 3323 03:01:17,040 --> 03:01:20,319 property upon the passing of a parent. 3324 03:01:20,319 --> 03:01:24,319 Um, we treated that as a 100% change in 3325 03:01:24,319 --> 03:01:27,680 ownership. Uh later we did get a 3326 03:01:27,680 --> 03:01:31,439 proposition 19 application for parent to 3327 03:01:31,439 --> 03:01:35,520 child exclusion. Uh the main reason we 3328 03:01:35,520 --> 03:01:38,399 denied it is because proposition 19 has 3329 03:01:38,399 --> 03:01:40,560 a rule that says you have it has to 3330 03:01:40,560 --> 03:01:42,479 become your primary residence within one 3331 03:01:42,479 --> 03:01:45,040 year based on the documentation which 3332 03:01:45,040 --> 03:01:48,240 we'll go over. Um we found that it was 3333 03:01:48,240 --> 03:01:50,080 not inhabited as the primary residence 3334 03:01:50,080 --> 03:01:52,560 within a year and we felt we had to deny 3335 03:01:52,560 --> 03:01:53,760 the application 3336 03:01:53,760 --> 03:01:55,600 >> of both both children. 3337 03:01:55,600 --> 03:01:56,000 >> Correct. 3338 03:01:56,000 --> 03:01:57,439 >> Or either 3339 03:01:57,439 --> 03:02:00,000 >> u it would just be one the one that 3340 03:02:00,000 --> 03:02:02,240 eventually took 3341 03:02:02,240 --> 03:02:04,800 full ownership of the property. Uh he 3342 03:02:04,800 --> 03:02:06,640 that is the other date that was on the 3343 03:02:06,640 --> 03:02:10,000 application originally July 16th 2025 3344 03:02:10,000 --> 03:02:11,439 which is no longer the subject of the 3345 03:02:11,439 --> 03:02:13,840 appeal but that's when EA took 50% 3346 03:02:13,840 --> 03:02:15,520 ownership from his sibling. 3347 03:02:15,520 --> 03:02:17,920 >> Okay. And was that an event on appra 3348 03:02:17,920 --> 03:02:18,720 reappraising event? 3349 03:02:18,720 --> 03:02:20,960 >> Yes, we treated that as 50% reappraisal. 3350 03:02:20,960 --> 03:02:23,120 >> Okay. All right. 3351 03:02:23,120 --> 03:02:25,200 >> One point of clarification. We 3352 03:02:25,200 --> 03:02:27,200 originally treated it as a 100% change 3353 03:02:27,200 --> 03:02:29,279 in ownership event, but after this 3354 03:02:29,279 --> 03:02:30,960 appeal was filed, we noticed that error 3355 03:02:30,960 --> 03:02:34,319 and we corrected it to 50%. For that 3356 03:02:34,319 --> 03:02:35,439 >> July 16th, 2015. 3357 03:02:35,439 --> 03:02:39,040 >> I see. Okay. Okay. Um, then did you have 3358 03:02:39,040 --> 03:02:41,040 any questions about the procedure before 3359 03:02:41,040 --> 03:02:42,800 we have the assessor present his case 3360 03:02:42,800 --> 03:02:45,840 and chief? I think I have a a generally 3361 03:02:45,840 --> 03:02:48,080 good idea of how this is supposed to go. 3362 03:02:48,080 --> 03:02:50,640 >> Okay. Okay. Fine. The only thing that 3363 03:02:50,640 --> 03:02:54,560 wasn't mentioned um in the explanation 3364 03:02:54,560 --> 03:02:57,680 of the procedure is if you feel or if 3365 03:02:57,680 --> 03:03:00,720 the other if the assessor feels that uh 3366 03:03:00,720 --> 03:03:02,319 the opposite party is presenting 3367 03:03:02,319 --> 03:03:05,359 evidence that is not admissible 3368 03:03:05,359 --> 03:03:07,840 then you can interrupt and object and I 3369 03:03:07,840 --> 03:03:10,319 would make a ruling on your objection. 3370 03:03:10,319 --> 03:03:12,080 That would be the only time when we 3371 03:03:12,080 --> 03:03:15,439 interrupt each other. Okay. 3372 03:03:15,439 --> 03:03:17,439 >> All right. Let's get into the assessor's 3373 03:03:17,439 --> 03:03:19,359 case and cheats, please. 3374 03:03:19,359 --> 03:03:21,920 >> Uh March Sober, I'll be presenting for 3375 03:03:21,920 --> 03:03:24,319 the assessor's office. Uh we have 3376 03:03:24,319 --> 03:03:26,240 exhibit A, which is primarily what I'll 3377 03:03:26,240 --> 03:03:28,479 be reading from today. Exhibit B is 3378 03:03:28,479 --> 03:03:30,720 going to go over supporting docs uh 3379 03:03:30,720 --> 03:03:32,720 documents I've either provided or were 3380 03:03:32,720 --> 03:03:37,120 provided by the applicant. Um C and D 3381 03:03:37,120 --> 03:03:41,600 are beads and the full Google uh context 3382 03:03:41,600 --> 03:03:44,479 for uh annotations I'll be referencing 3383 03:03:44,479 --> 03:03:46,800 throughout exhibit A. 3384 03:03:46,800 --> 03:03:48,800 >> Before you start, 3385 03:03:48,800 --> 03:03:52,960 >> let me make sure. Okay. So is is this is 3386 03:03:52,960 --> 03:03:55,520 AB are all the exhibits under this one 3387 03:03:55,520 --> 03:03:56,399 clip? 3388 03:03:56,399 --> 03:03:56,960 >> Yes. 3389 03:03:56,960 --> 03:03:57,840 >> Oh, okay. 3390 03:03:57,840 --> 03:04:00,160 >> Yes. Uh if you notice down at the bottom 3391 03:04:00,160 --> 03:04:02,080 it it'll have the numbering for the 3392 03:04:02,080 --> 03:04:03,840 pages also include the exhibit. 3393 03:04:03,840 --> 03:04:05,200 >> Got it. Okay. Thanks. 3394 03:04:05,200 --> 03:04:06,000 >> Yeah. 3395 03:04:06,000 --> 03:04:08,960 >> Okay. Please proceed. 3396 03:04:08,960 --> 03:04:10,080 >> Dear board members, for your 3397 03:04:10,080 --> 03:04:11,520 consideration, the assessor submits the 3398 03:04:11,520 --> 03:04:13,520 following report on the determination of 3399 03:04:13,520 --> 03:04:15,279 a change in ownership of the subject 3400 03:04:15,279 --> 03:04:17,439 property. The assessor has completed 3401 03:04:17,439 --> 03:04:18,960 this determination objectively and 3402 03:04:18,960 --> 03:04:21,600 independently pursuant to all re 3403 03:04:21,600 --> 03:04:23,439 California revenue and taxation code 3404 03:04:23,439 --> 03:04:25,279 sections and California property tax 3405 03:04:25,279 --> 03:04:27,200 rules. The assessor's representative is 3406 03:04:27,200 --> 03:04:28,479 available for any questions regarding 3407 03:04:28,479 --> 03:04:30,800 news reports information and analysis. 3408 03:04:30,800 --> 03:04:34,790 Thank you for your service to venture. 3409 03:04:34,800 --> 03:04:38,319 Um for this part I'm ask to page three 3410 03:04:38,319 --> 03:04:42,000 the statement of facts. On June 22nd 3411 03:04:42,000 --> 03:04:44,960 1979 Kimo and Satoka Tada husband and 3412 03:04:44,960 --> 03:04:47,200 wife acquired title to the subject 3413 03:04:47,200 --> 03:04:49,359 property. A base year value was 3414 03:04:49,359 --> 03:04:51,120 established as of that day pursuant to 3415 03:04:51,120 --> 03:04:56,160 the applicable laws uh 60 and 4620001 3416 03:04:56,160 --> 03:04:59,200 on February 8, 2008. The deed was 3417 03:04:59,200 --> 03:05:02,560 transferred into a revocable trust. Uh 3418 03:05:02,560 --> 03:05:04,319 this was not considered a change in 3419 03:05:04,319 --> 03:05:07,040 ownership as the beneficiaries of the 3420 03:05:07,040 --> 03:05:08,720 property did not change under the new 3421 03:05:08,720 --> 03:05:10,960 trust. 3422 03:05:10,960 --> 03:05:14,240 Um this at this time affidavit of death 3423 03:05:14,240 --> 03:05:16,960 was also recorded for Kempo Turada. This 3424 03:05:16,960 --> 03:05:19,439 was a spousal transfer of interest also 3425 03:05:19,439 --> 03:05:22,880 not reassessed as Satoka Torado uh 3426 03:05:22,880 --> 03:05:26,080 remained as the surviving spouse and uh 3427 03:05:26,080 --> 03:05:29,359 qualified for an interspousal exclusion 3428 03:05:29,359 --> 03:05:33,600 on June 8th 2023. Satoka Torata passed 3429 03:05:33,600 --> 03:05:37,680 away and this was documented on a deed 3430 03:05:37,680 --> 03:05:41,520 recorded July 18th 2023. 3431 03:05:41,520 --> 03:05:43,520 The property then transferred in equal 3432 03:05:43,520 --> 03:05:47,120 shares to Nichi Tata and Miho Turata 3433 03:05:47,120 --> 03:05:52,000 effective on the June 8th 2023 date and 3434 03:05:52,000 --> 03:05:56,479 was 100 uh% assessed at that time. Uh 3435 03:05:56,479 --> 03:05:58,479 the trust became irrevocable which 3436 03:05:58,479 --> 03:06:01,120 automatically conveys interest to the 3437 03:06:01,120 --> 03:06:07,429 benefiting parties 3438 03:06:07,439 --> 03:06:11,520 on July 16th 2025. 3439 03:06:11,520 --> 03:06:15,439 uh deed was recorded with Kinichi Torata 3440 03:06:15,439 --> 03:06:17,279 acquiring siblings interest in the 3441 03:06:17,279 --> 03:06:19,680 property. This transfer was reviewed and 3442 03:06:19,680 --> 03:06:22,000 it was decided that a 50% assessment was 3443 03:06:22,000 --> 03:06:25,200 warranted as there is no exclusion uh 3444 03:06:25,200 --> 03:06:29,840 for sibling to sibling trans transfers. 3445 03:06:29,840 --> 03:06:33,200 Uh a supple supplemental notice from 3446 03:06:33,200 --> 03:06:35,840 June 8th 2023 transfer was mailed on May 3447 03:06:35,840 --> 03:06:38,160 20th 2024. 3448 03:06:38,160 --> 03:06:40,640 Uh I reference this because that uh 3449 03:06:40,640 --> 03:06:42,399 establishes that this will be a 3450 03:06:42,399 --> 03:06:44,479 prospective 3451 03:06:44,479 --> 03:06:46,399 uh 3452 03:06:46,399 --> 03:06:48,880 appeal as opposed to able to go back to 3453 03:06:48,880 --> 03:06:52,720 the date and change in ownership. 3454 03:06:52,720 --> 03:06:55,600 On July 29th, 2025, the assessor's 3455 03:06:55,600 --> 03:06:58,399 office received Proposition 19 form uh 3456 03:06:58,399 --> 03:06:59,920 stated the date the property was 3457 03:06:59,920 --> 03:07:03,520 occupied was May 5th, 2025 as principal 3458 03:07:03,520 --> 03:07:05,680 residence. 3459 03:07:05,680 --> 03:07:08,319 On July 30th, 2025, the assessor's 3460 03:07:08,319 --> 03:07:10,000 office received a homeowner's exemption 3461 03:07:10,000 --> 03:07:12,080 form that stated the date the property 3462 03:07:12,080 --> 03:07:13,920 was occupied as a principal residence 3463 03:07:13,920 --> 03:07:15,840 was May 5th, 2025. 3464 03:07:15,840 --> 03:07:18,160 >> And I'm sorry, the date the exemption 3465 03:07:18,160 --> 03:07:20,000 that claim form was received 3466 03:07:20,000 --> 03:07:21,920 >> was July 30th. 3467 03:07:21,920 --> 03:07:27,590 >> 30th, 2025. Got it. 3468 03:07:27,600 --> 03:07:32,880 » Also stated July 24th, 2026, I received 3469 03:07:32,880 --> 03:07:35,439 an addendum from the applicant. appeal 3470 03:07:35,439 --> 03:07:38,399 contains a picture of a 2025 income tax 3471 03:07:38,399 --> 03:07:40,880 return which stated the property as his 3472 03:07:40,880 --> 03:07:44,720 principal address in 2025. 3473 03:07:44,720 --> 03:07:46,720 Um the addendum also included notice 3474 03:07:46,720 --> 03:07:49,279 fromce that established a residency at 3475 03:07:49,279 --> 03:07:53,910 the property effective July 14th6. 3476 03:07:53,920 --> 03:08:06,550 Uh my analysis is the 3477 03:08:06,560 --> 03:08:08,640 on the bottom of page four. I'll 3478 03:08:08,640 --> 03:08:11,359 continue from there. On July 18th, 92.3, 3479 03:08:11,359 --> 03:08:13,040 the death of the trustee was recorded 3480 03:08:13,040 --> 03:08:15,200 with an effective date of June 8th, 3481 03:08:15,200 --> 03:08:18,160 2023. While the property remained titled 3482 03:08:18,160 --> 03:08:19,920 in the name of the Turata trust, the 3483 03:08:19,920 --> 03:08:23,520 exclusion provided under section 62D 3484 03:08:23,520 --> 03:08:25,600 applies only so long as the trust is 3485 03:08:25,600 --> 03:08:28,000 revokable and the trusters retain the 3486 03:08:28,000 --> 03:08:30,399 present beneficial interest. Upon the 3487 03:08:30,399 --> 03:08:32,880 death of the last surviving trust, that 3488 03:08:32,880 --> 03:08:35,520 exclusion no longer applies. At that 3489 03:08:35,520 --> 03:08:37,040 point, the beneficial interest in the 3490 03:08:37,040 --> 03:08:39,040 property passes from the deedent to the 3491 03:08:39,040 --> 03:08:40,880 trust beneficiaries. 3492 03:08:40,880 --> 03:08:43,120 Accordingly, upon Satakaco Torata's 3493 03:08:43,120 --> 03:08:45,040 death, the present beneficial interest 3494 03:08:45,040 --> 03:08:46,720 in the property transferred from 3495 03:08:46,720 --> 03:08:48,960 Satakaco Toata to the trust 3496 03:08:48,960 --> 03:08:50,479 beneficiaries. 3497 03:08:50,479 --> 03:08:52,479 This transfer constituted a change in 3498 03:08:52,479 --> 03:08:55,200 ownership under section 60 because it 3499 03:08:55,200 --> 03:08:57,040 represents a transfer of the beneficial 3500 03:08:57,040 --> 03:08:59,680 use and enjoyment of the property. The 3501 03:08:59,680 --> 03:09:01,279 assessor therefore correctly determined 3502 03:09:01,279 --> 03:09:03,040 that a change in ownership occurred as 3503 03:09:03,040 --> 03:09:06,240 of June 8th, 2023, establishing a new 3504 03:09:06,240 --> 03:09:09,359 property base year. 3505 03:09:09,359 --> 03:09:12,479 And then uh beginning month after 3506 03:09:12,479 --> 03:09:15,279 February 16, 2021, change in ownership 3507 03:09:15,279 --> 03:09:17,040 shall not include the transfer of real 3508 03:09:17,040 --> 03:09:18,720 property which is the principal 3509 03:09:18,720 --> 03:09:20,479 residence or the family farm of an 3510 03:09:20,479 --> 03:09:22,880 eligible transfer in the case of 3511 03:09:22,880 --> 03:09:24,720 transfers between parents and their 3512 03:09:24,720 --> 03:09:26,240 children or between grandparents and 3513 03:09:26,240 --> 03:09:27,920 their grandchildren meeting the 3514 03:09:27,920 --> 03:09:29,439 following conditions. The principal 3515 03:09:29,439 --> 03:09:32,080 residence or family farm of the transfer 3516 03:09:32,080 --> 03:09:34,399 must become the principal residence or 3517 03:09:34,399 --> 03:09:36,399 the family farm of at least one eligible 3518 03:09:36,399 --> 03:09:40,710 transfer within one year of transfer. 3519 03:09:40,720 --> 03:09:42,640 This rule states that the principal 3520 03:09:42,640 --> 03:09:44,640 residence must be established within one 3521 03:09:44,640 --> 03:09:47,200 year of the change in ownership, the 3522 03:09:47,200 --> 03:09:51,200 June 8th, 2023. 3523 03:09:51,200 --> 03:09:53,359 What constitutes a primary or principal 3524 03:09:53,359 --> 03:09:56,319 residence is described with the board of 3525 03:09:56,319 --> 03:09:58,800 equalizations annotations 3526 03:09:58,800 --> 03:10:01,439 as a principal residence or principal 3527 03:10:01,439 --> 03:10:03,359 place of residence is considered to be 3528 03:10:03,359 --> 03:10:06,080 equivalent to doicile. that place where 3529 03:10:06,080 --> 03:10:09,120 a person has his or true or his or her 3530 03:10:09,120 --> 03:10:11,600 true fixed and permanent home and to 3531 03:10:11,600 --> 03:10:13,200 which that individual has the intention 3532 03:10:13,200 --> 03:10:16,240 of returning to whenever absent. 3533 03:10:16,240 --> 03:10:18,240 Factors to consider when determining a 3534 03:10:18,240 --> 03:10:20,319 person's principal residence or doicile 3535 03:10:20,319 --> 03:10:22,000 in addition to where the owner of the 3536 03:10:22,000 --> 03:10:23,840 property resided during that year 3537 03:10:23,840 --> 03:10:27,600 include such indices as the filing of 3538 03:10:27,600 --> 03:10:30,080 income tax returns in the state, the 3539 03:10:30,080 --> 03:10:31,279 state of [clears throat] voter 3540 03:10:31,279 --> 03:10:33,760 registration, the state of vehicle 3541 03:10:33,760 --> 03:10:36,479 registration, the state of issuance of a 3542 03:10:36,479 --> 03:10:38,880 driver's license. There is no time 3543 03:10:38,880 --> 03:10:41,200 requirements under California property 3544 03:10:41,200 --> 03:10:44,399 tax law in order to qualify a home as a 3545 03:10:44,399 --> 03:10:46,800 principal place of residence. I.e. the 3546 03:10:46,800 --> 03:10:48,640 six-month rule of having lived the 3547 03:10:48,640 --> 03:10:51,680 majority of the time in that location as 3548 03:10:51,680 --> 03:10:53,520 opposed to 3549 03:10:53,520 --> 03:10:56,399 where you claim your actual residence. 3550 03:10:56,399 --> 03:10:58,160 Whether a dwelling located in California 3551 03:10:58,160 --> 03:10:59,760 is a person's principal place of 3552 03:10:59,760 --> 03:11:01,760 residence is a question of fact. To 3553 03:11:01,760 --> 03:11:03,600 qualify for the exemption, a dwelling 3554 03:11:03,600 --> 03:11:05,760 must be the person's true fixed and 3555 03:11:05,760 --> 03:11:07,680 permanent home and principal 3556 03:11:07,680 --> 03:11:09,920 establishment to when he she whenever 3557 03:11:09,920 --> 03:11:12,640 absent intends to return. 3558 03:11:12,640 --> 03:11:14,479 In state presence, vehicle registration, 3559 03:11:14,479 --> 03:11:16,240 voter registration, bank accounts, and 3560 03:11:16,240 --> 03:11:17,840 state income filings are among the 3561 03:11:17,840 --> 03:11:19,520 matters to be considered in determining 3562 03:11:19,520 --> 03:11:21,840 residency, which for exemption purposes 3563 03:11:21,840 --> 03:11:26,389 is equivalent to doicile. 3564 03:11:26,399 --> 03:11:28,560 The documents received from applicants 3565 03:11:28,560 --> 03:11:30,399 to did not make this property their 3566 03:11:30,399 --> 03:11:33,840 primary residence until May 2025. 3567 03:11:33,840 --> 03:11:35,920 No supporting documentation uh 3568 03:11:35,920 --> 03:11:37,600 demonstrated a move in date within the 3569 03:11:37,600 --> 03:11:40,640 timeline such as provided tax returns or 3570 03:11:40,640 --> 03:11:42,560 not provided proof of voter 3571 03:11:42,560 --> 03:11:44,479 registration, vehicle registration, or 3572 03:11:44,479 --> 03:11:47,040 driver's license. By the laws stated 3573 03:11:47,040 --> 03:11:48,720 above, the applicant would have needed 3574 03:11:48,720 --> 03:11:50,240 to make the property their primary 3575 03:11:50,240 --> 03:11:51,760 residence one year from the date of 3576 03:11:51,760 --> 03:11:53,120 transfer, June 8th, [clears throat] 3577 03:11:53,120 --> 03:11:55,120 2023, which would have been June 8th, 3578 03:11:55,120 --> 03:11:57,359 2024. 3579 03:11:57,359 --> 03:11:59,279 For the reasons set forth above, the 3580 03:11:59,279 --> 03:12:00,720 evidence demonstrates that a change in 3581 03:12:00,720 --> 03:12:03,279 ownership occurred on June 8th, 2023 3582 03:12:03,279 --> 03:12:05,680 upon the death of Satoka Tora, resulting 3583 03:12:05,680 --> 03:12:07,520 in the transfer of the present 3584 03:12:07,520 --> 03:12:09,279 beneficial interest in the subject 3585 03:12:09,279 --> 03:12:12,000 property to the trust beneficiaries. 3586 03:12:12,000 --> 03:12:16,560 This constitutes a reassessible event. 3587 03:12:16,560 --> 03:12:19,279 Per R&T code section 60 notwithstanding 3588 03:12:19,279 --> 03:12:20,960 that legal title remained in the name of 3589 03:12:20,960 --> 03:12:23,840 the trust. Further the applicant's claim 3590 03:12:23,840 --> 03:12:25,760 for the parent child exclusion of 3591 03:12:25,760 --> 03:12:27,760 Proposition 19 does not qualify for 3592 03:12:27,760 --> 03:12:29,520 relief at the applicant did not 3593 03:12:29,520 --> 03:12:31,359 establish the property as its primary 3594 03:12:31,359 --> 03:12:33,439 residence within one year of the date of 3595 03:12:33,439 --> 03:12:37,760 transfer as required by rule 462520. 3596 03:12:37,760 --> 03:12:39,520 Accordingly, the assessor respectfully 3597 03:12:39,520 --> 03:12:40,880 requests that the assessment appeals 3598 03:12:40,880 --> 03:12:42,000 board uphold the assessor's 3599 03:12:42,000 --> 03:12:44,160 determination that the June 8, 2023 3600 03:12:44,160 --> 03:12:45,760 change in ownership constitutes a 3601 03:12:45,760 --> 03:12:50,080 reassessible event under property uh 3602 03:12:50,080 --> 03:12:52,640 under the applicable property tax law 3603 03:12:52,640 --> 03:12:54,399 and sustain the resulting assessment as 3604 03:12:54,399 --> 03:12:56,319 well as the denial of Proposition 19 3605 03:12:56,319 --> 03:12:59,200 exclusion claim. 3606 03:12:59,200 --> 03:13:02,720 In exhibit B, we do have the documents 3607 03:13:02,720 --> 03:13:05,279 reference where we have the homeowners 3608 03:13:05,279 --> 03:13:06,800 uh 3609 03:13:06,800 --> 03:13:12,080 plan or tax uh tax exemption on uh about 3610 03:13:12,080 --> 03:13:15,279 halfway down the page. It is number two, 3611 03:13:15,279 --> 03:13:17,279 date you occupied this property as your 3612 03:13:17,279 --> 03:13:22,319 principal residence was uh May 5th, 3613 03:13:22,319 --> 03:13:32,950 2025. This would be exhibit B, page two. 3614 03:13:32,960 --> 03:13:36,640 And then on page three and also the 3615 03:13:36,640 --> 03:13:39,520 reassessment claim for exclusion between 3616 03:13:39,520 --> 03:13:44,800 parent and child of Proposition 19. 3617 03:13:44,800 --> 03:13:47,359 It backs up that on page four also 3618 03:13:47,359 --> 03:13:50,960 states a move in date of uh establishing 3619 03:13:50,960 --> 03:13:53,439 a resident principal residence house of 3620 03:13:53,439 --> 03:14:04,710 5520. 3621 03:14:04,720 --> 03:14:08,960 And then uh lastly, we do have uh the 3622 03:14:08,960 --> 03:14:11,520 SCE 3623 03:14:11,520 --> 03:14:16,399 um establishment notice for 202 July 15, 3624 03:14:16,399 --> 03:14:18,319 2026, 3625 03:14:18,319 --> 03:14:23,439 page seven, and the 2024 and 2023 3626 03:14:23,439 --> 03:14:27,040 California income tax returns page list 3627 03:14:27,040 --> 03:14:29,359 the uh San Francisco property that the 3628 03:14:29,359 --> 03:14:32,399 applicant also owns as the address. 3629 03:14:32,399 --> 03:14:33,680 >> What page is that on? 3630 03:14:33,680 --> 03:14:38,479 >> Sorry, that one is um Oh, that page is 3631 03:14:38,479 --> 03:14:39,840 not numbered because I received them 3632 03:14:39,840 --> 03:14:41,680 late. They're after seven, so they would 3633 03:14:41,680 --> 03:14:43,760 be considered eight and nine. 3634 03:14:43,760 --> 03:14:44,640 >> Oh, okay. 3635 03:14:44,640 --> 03:14:45,920 >> Yeah. Sorry, I stayed put those 3636 03:14:45,920 --> 03:14:48,720 together. Just see those a little late. 3637 03:14:48,720 --> 03:14:57,510 And um 3638 03:14:57,520 --> 03:15:00,479 and uh 3639 03:15:00,479 --> 03:15:03,680 which page were you just referring to 3640 03:15:03,680 --> 03:15:07,279 where it states his residence on the tax 3641 03:15:07,279 --> 03:15:08,080 forms? 3642 03:15:08,080 --> 03:15:10,399 >> Yes, those should be just before it on 3643 03:15:10,399 --> 03:15:13,439 page two and three. 3644 03:15:13,439 --> 03:15:16,720 Oh, on the tax forms. Yes. Um yeah, that 3645 03:15:16,720 --> 03:15:20,960 would be uh after the the would be eight 3646 03:15:20,960 --> 03:15:24,640 and nine 20.4 tax return and three tax 3647 03:15:24,640 --> 03:15:26,479 return. Those would be the very 3648 03:15:26,479 --> 03:15:29,040 >> Did you read the statement that states 3649 03:15:29,040 --> 03:15:30,080 the 3650 03:15:30,080 --> 03:15:31,200 >> location? Yes. 3651 03:15:31,200 --> 03:15:32,319 >> From there. 3652 03:15:32,319 --> 03:15:33,439 >> Um 3653 03:15:33,439 --> 03:15:36,399 >> read read the address or whatever. 3654 03:15:36,399 --> 03:15:38,880 >> Yes. It says 325 Fair Street, San 3655 03:15:38,880 --> 03:15:41,200 Francisco, California. Um 3656 03:15:41,200 --> 03:15:43,120 >> is that the mailing address? 3657 03:15:43,120 --> 03:15:45,040 >> Yes. And it says principal residents 3658 03:15:45,040 --> 03:15:46,800 enter your county at the time of filing. 3659 03:15:46,800 --> 03:15:48,560 San Francisco. 3660 03:15:48,560 --> 03:15:49,920 >> Where is Oh, I see. 3661 03:15:49,920 --> 03:15:52,080 >> Yeah. It does not list the exact street 3662 03:15:52,080 --> 03:15:53,760 number, but list the 3663 03:15:53,760 --> 03:15:59,670 >> Okay. 3664 03:15:59,680 --> 03:16:02,239 » Same on the 2000 3665 03:16:02,239 --> 03:16:05,760 >> on the same on the uh 3666 03:16:05,760 --> 03:16:09,200 23. Yes, we did receive the 2025 tax 3667 03:16:09,200 --> 03:16:12,640 return that does list the uh Camaro 3668 03:16:12,640 --> 03:16:16,000 address. Um, however, that does just 3669 03:16:16,000 --> 03:16:17,760 kind of confirm the other documents 3670 03:16:17,760 --> 03:16:19,279 we've received that residency was 3671 03:16:19,279 --> 03:16:20,800 established in 2025. 3672 03:16:20,800 --> 03:16:22,160 >> Okay. And that's is that in the 3673 03:16:22,160 --> 03:16:23,840 exhibits, the 20 3674 03:16:23,840 --> 03:16:28,000 >> Yes, the 2025 should be before the SoCal 3675 03:16:28,000 --> 03:16:30,080 Edison. So, that's page six. 3676 03:16:30,080 --> 03:16:31,120 >> Okay. 3677 03:16:31,120 --> 03:16:33,600 >> Yeah, it does list Ventura County as the 3678 03:16:33,600 --> 03:16:34,800 principal residence. 3679 03:16:34,800 --> 03:16:36,720 >> Okay. Thank you. [clears throat] Uh, was 3680 03:16:36,720 --> 03:16:37,840 there any other evidence? 3681 03:16:37,840 --> 03:16:40,000 >> Uh, no. That would be at this time. 3682 03:16:40,000 --> 03:16:44,479 >> Okay. Uh, have you had a chance to 3683 03:16:44,479 --> 03:16:46,880 um look at this evidence enough for you 3684 03:16:46,880 --> 03:16:49,279 to cross-examine the assessor because I 3685 03:16:49,279 --> 03:16:50,560 can give you some time if you need to 3686 03:16:50,560 --> 03:16:51,359 take a look. 3687 03:16:51,359 --> 03:16:53,200 >> I'm familiar with some of the evidence 3688 03:16:53,200 --> 03:16:54,720 that's presented because we've been 3689 03:16:54,720 --> 03:16:56,640 having communication about it. So, 3690 03:16:56,640 --> 03:16:57,680 >> Okay. 3691 03:16:57,680 --> 03:16:59,439 Sorry for your loss by the way. 3692 03:16:59,439 --> 03:16:59,920 Thank you. 3693 03:16:59,920 --> 03:17:02,319 >> Um, would you like to cross-examine the 3694 03:17:02,319 --> 03:17:03,600 assessor now? 3695 03:17:03,600 --> 03:17:09,279 >> Yeah. Um, so I I guess one question is 3696 03:17:09,279 --> 03:17:15,349 there there 3697 03:17:15,359 --> 03:17:17,200 I think it's page five, right? 3698 03:17:17,200 --> 03:17:18,880 >> Of which exhibit? 3699 03:17:18,880 --> 03:17:20,399 >> Exhibit A, page five. 3700 03:17:20,399 --> 03:17:20,880 >> Mhm. 3701 03:17:20,880 --> 03:17:24,000 >> Exhibit A. So the four 3702 03:17:24,000 --> 03:17:27,760 um points being quote all about the tax 3703 03:17:27,760 --> 03:17:29,359 return 3704 03:17:29,359 --> 03:17:31,279 registration with the registration 3705 03:17:31,279 --> 03:17:33,200 driver's license. 3706 03:17:33,200 --> 03:17:34,720 Um 3707 03:17:34,720 --> 03:17:36,880 so 3708 03:17:36,880 --> 03:17:39,520 is it possible that there is someone 3709 03:17:39,520 --> 03:17:41,840 that can satisfy all these requirements 3710 03:17:41,840 --> 03:17:44,399 but not actually be physically resident 3711 03:17:44,399 --> 03:17:46,560 and still qualify 3712 03:17:46,560 --> 03:17:52,229 that home to be the primary resident? 3713 03:17:52,239 --> 03:17:54,560 You're saying if they provide all these 3714 03:17:54,560 --> 03:17:57,359 items and all these items show that it's 3715 03:17:57,359 --> 03:17:58,560 their primary residence, 3716 03:17:58,560 --> 03:18:00,080 >> right? The optics of 3717 03:18:00,080 --> 03:18:03,279 >> Yeah. the the optics of it based on the 3718 03:18:03,279 --> 03:18:05,600 law would make it look like that primary 3719 03:18:05,600 --> 03:18:06,800 estimates, right? 3720 03:18:06,800 --> 03:18:08,560 >> So I would read from I'm going to read 3721 03:18:08,560 --> 03:18:11,840 from annotation 505.0078, 3722 03:18:11,840 --> 03:18:14,319 which is the paragraph right below that 3723 03:18:14,319 --> 03:18:16,720 list. It says um whether a dwelling 3724 03:18:16,720 --> 03:18:18,800 located in California is a person's 3725 03:18:18,800 --> 03:18:20,880 principal place of residence is a 3726 03:18:20,880 --> 03:18:24,319 question of fact. Uh so based on the 3727 03:18:24,319 --> 03:18:28,560 BOE's guidelines, um it should be 3728 03:18:28,560 --> 03:18:30,880 factual and these are the documentations 3729 03:18:30,880 --> 03:18:33,359 they suggest we review to ensure that 3730 03:18:33,359 --> 03:18:35,279 it's a factual principal place of 3731 03:18:35,279 --> 03:18:36,560 residence. 3732 03:18:36,560 --> 03:18:38,560 >> But it could be possible even with all 3733 03:18:38,560 --> 03:18:40,720 this evidence that person's not 3734 03:18:40,720 --> 03:18:43,359 physically present at the home. Correct. 3735 03:18:43,359 --> 03:18:46,239 Um, not so for our purposes, we're going 3736 03:18:46,239 --> 03:18:49,120 to base any decision making on the 3737 03:18:49,120 --> 03:18:58,229 documents the DOE requires. 3738 03:18:58,239 --> 03:19:00,560 » I I think that's that's the only 3739 03:19:00,560 --> 03:19:02,880 question I have regarding 3740 03:19:02,880 --> 03:19:04,640 >> that's the only question you have. Okay. 3741 03:19:04,640 --> 03:19:06,560 Um, could you direct me to the 3742 03:19:06,560 --> 03:19:09,200 homeowners exclusion claim form? Where 3743 03:19:09,200 --> 03:19:11,840 is that? That that is that should be the 3744 03:19:11,840 --> 03:19:14,319 very sec the second page 3745 03:19:14,319 --> 03:19:15,520 >> of [clears throat] exhibit 3746 03:19:15,520 --> 03:19:18,080 >> of exhibit B 3747 03:19:18,080 --> 03:19:20,080 >> exhibit B page two. 3748 03:19:20,080 --> 03:19:20,640 >> Yes. 3749 03:19:20,640 --> 03:19:20,960 >> Okay. 3750 03:19:20,960 --> 03:19:22,960 >> That is 3751 03:19:22,960 --> 03:19:24,319 property tax exemption. 3752 03:19:24,319 --> 03:19:30,309 >> Okay. Let me just take a look at that 3753 03:19:30,319 --> 03:19:33,680 exhibit B page two. 3754 03:19:33,680 --> 03:19:35,520 >> I did have one. 3755 03:19:35,520 --> 03:19:36,800 >> That's fine. Just one second. Let me 3756 03:19:36,800 --> 03:19:38,000 look at this. 3757 03:19:38,000 --> 03:19:40,880 >> Okay. So this is the 3758 03:19:40,880 --> 03:19:43,279 exemption and it says when did you 3759 03:19:43,279 --> 03:19:45,520 acquire the property 3760 03:19:45,520 --> 03:19:48,319 and it says date you occupied the 3761 03:19:48,319 --> 03:19:50,640 property as your principal residence. 3762 03:19:50,640 --> 03:19:55,269 >> Yes, 3763 03:19:55,279 --> 03:20:02,950 » May 5th, 2025. 3764 03:20:02,960 --> 03:20:05,600 » Is that within one year? 3765 03:20:05,600 --> 03:20:08,080 Uh, no. That was June 8th, 2024. 3766 03:20:08,080 --> 03:20:10,880 >> That's right. You said that. 3767 03:20:10,880 --> 03:20:13,359 >> I [clears throat] I do I'm going to let 3768 03:20:13,359 --> 03:20:14,880 you ask your question and I have another 3769 03:20:14,880 --> 03:20:16,640 question for them. But let me have you 3770 03:20:16,640 --> 03:20:17,600 ask ask them first. 3771 03:20:17,600 --> 03:20:20,720 >> Thank you. Uh so we we might be asking 3772 03:20:20,720 --> 03:20:23,318 the same question but uh I guess to 3773 03:20:23,318 --> 03:20:24,720 [laughter] the assessor's office upon 3774 03:20:24,720 --> 03:20:27,920 receiving those forms given that date of 3775 03:20:27,920 --> 03:20:31,359 May the 5th 2025 is there any is there 3776 03:20:31,359 --> 03:20:34,000 any reasonable scenario that that date 3777 03:20:34,000 --> 03:20:36,640 would even be valid for submission for 3778 03:20:36,640 --> 03:20:38,319 that form 3779 03:20:38,319 --> 03:20:41,200 >> that so that the form signed under 3780 03:20:41,200 --> 03:20:44,720 penalty of perjury. So we do whatever's 3781 03:20:44,720 --> 03:20:47,520 filled out on the form carries a lot of 3782 03:20:47,520 --> 03:20:48,000 weight. 3783 03:20:48,000 --> 03:20:48,560 >> Understood. 3784 03:20:48,560 --> 03:20:51,200 >> And we are required to put a lot of 3785 03:20:51,200 --> 03:20:52,560 weight on it because it is signed under 3786 03:20:52,560 --> 03:20:53,520 penalty of perjury. 3787 03:20:53,520 --> 03:20:54,080 >> Sure. 3788 03:20:54,080 --> 03:20:58,479 >> Um if in your case an applicant 3789 03:20:58,479 --> 03:21:00,720 fills it out incorrectly 3790 03:21:00,720 --> 03:21:02,880 >> um for whatever reason put the wrong 3791 03:21:02,880 --> 03:21:04,479 date on there. Maybe they were confused. 3792 03:21:04,479 --> 03:21:07,600 I don't know. um we do allow them to 3793 03:21:07,600 --> 03:21:09,920 make a correction and the correction 3794 03:21:09,920 --> 03:21:12,319 would be through the documentation 3795 03:21:12,319 --> 03:21:17,120 listed in that in our presentation. So 3796 03:21:17,120 --> 03:21:19,520 essentially we're saying okay we rec we 3797 03:21:19,520 --> 03:21:21,200 recognize everyone makes mistakes. If 3798 03:21:21,200 --> 03:21:22,880 you can prove you've made a mistake then 3799 03:21:22,880 --> 03:21:25,200 we can make the correction. 3800 03:21:25,200 --> 03:21:29,910 >> Yes. 3801 03:21:29,920 --> 03:21:34,080 » Okay. Um let's see here. 3802 03:21:34,080 --> 03:21:37,520 I think that answered my question also. 3803 03:21:37,520 --> 03:21:41,279 Okay. Um then hearing no other 3804 03:21:41,279 --> 03:21:43,760 cross-examination questions, it's your 3805 03:21:43,760 --> 03:21:45,600 opportunity to present your case and 3806 03:21:45,600 --> 03:21:48,960 chief and um let me just ask you this 3807 03:21:48,960 --> 03:21:50,560 just before you get started. Are you 3808 03:21:50,560 --> 03:21:53,200 going to are you testifying 3809 03:21:53,200 --> 03:21:55,600 that um 3810 03:21:55,600 --> 03:21:57,279 do you believe that they should have 3811 03:21:57,279 --> 03:22:00,399 been the u change in ownership should 3812 03:22:00,399 --> 03:22:02,560 have been 100% excluded from 3813 03:22:02,560 --> 03:22:04,880 reassessment? 3814 03:22:04,880 --> 03:22:08,800 I'm challenging the the statement I'm 3815 03:22:08,800 --> 03:22:10,720 going to be presenting is that there was 3816 03:22:10,720 --> 03:22:13,600 a ministerial mechanical error on that 3817 03:22:13,600 --> 03:22:16,239 date that was presented on the forms and 3818 03:22:16,239 --> 03:22:18,720 I'm presenting evidence that I was 3819 03:22:18,720 --> 03:22:21,840 physically resident in the camera 3820 03:22:21,840 --> 03:22:23,920 >> and ultimately you believe that the 3821 03:22:23,920 --> 03:22:25,920 exclusion the parent child exclusion 3822 03:22:25,920 --> 03:22:27,920 should have been granted 100%. Is that 3823 03:22:27,920 --> 03:22:29,040 correct? 3824 03:22:29,040 --> 03:22:36,469 >> Okay, very fine. Um 3825 03:22:36,479 --> 03:22:39,670 it's 3826 03:22:39,680 --> 03:22:40,800 so 3827 03:22:40,800 --> 03:22:47,590 >> it is yeah it's a original appeal and 3828 03:22:47,600 --> 03:22:51,040 passing out the applicants exhibits. Um, 3829 03:22:51,040 --> 03:22:53,760 so it looks like they're labeled A 3830 03:22:53,760 --> 03:22:56,880 through D and 3831 03:22:56,880 --> 03:22:58,880 an addendum and one. So we'll we'll 3832 03:22:58,880 --> 03:23:00,960 identify them as exhibits 1 through 3833 03:23:00,960 --> 03:23:12,870 eight. 3834 03:23:12,880 --> 03:23:14,640 » Would you proceed please? 3835 03:23:14,640 --> 03:23:16,080 >> Thank you. 3836 03:23:16,080 --> 03:23:18,560 all again for your time. notes 3837 03:23:18,560 --> 03:23:22,319 very late so it can distort 3838 03:23:22,319 --> 03:23:26,399 uh the case I'm presenting is that the 3839 03:23:26,399 --> 03:23:30,880 there was the mechanical error that they 3840 03:23:30,880 --> 03:23:33,279 presented on the forms that were 3841 03:23:33,279 --> 03:23:36,319 submitted to the county and the evidence 3842 03:23:36,319 --> 03:23:39,760 that I'm presenting is around the fact 3843 03:23:39,760 --> 03:23:43,680 that I was physically present 3844 03:23:43,680 --> 03:23:48,319 at my mother's home up until the 3845 03:23:48,319 --> 03:23:52,560 transfer starting from June. And it may 3846 03:23:52,560 --> 03:23:55,279 seem con may seem convenient that I'm 3847 03:23:55,279 --> 03:23:58,560 saying that uh the timeline starts from 3848 03:23:58,560 --> 03:24:02,239 June uh 2022. 3849 03:24:02,239 --> 03:24:05,120 However, I can go into some history of 3850 03:24:05,120 --> 03:24:09,439 why that's your residence. So, 3851 03:24:09,439 --> 03:24:12,960 as as we all already understood, my 3852 03:24:12,960 --> 03:24:16,720 father passed away in 2007. 3853 03:24:16,720 --> 03:24:20,399 Uh after his passing, my my mother lived 3854 03:24:20,399 --> 03:24:24,080 in that home by herself and she felt 3855 03:24:24,080 --> 03:24:27,120 that it would be a great idea on 3856 03:24:27,120 --> 03:24:29,040 Memorial Day for his family to get 3857 03:24:29,040 --> 03:24:32,160 together because she was getting she had 3858 03:24:32,160 --> 03:24:36,080 just lost her father as well and um she 3859 03:24:36,080 --> 03:24:38,160 wanted another reason for the the family 3860 03:24:38,160 --> 03:24:41,680 to get together. So pretty much uh a 3861 03:24:41,680 --> 03:24:44,319 year or two after his passing, we 3862 03:24:44,319 --> 03:24:46,960 started having a annual uh Memorial Day 3863 03:24:46,960 --> 03:24:52,720 barbecue and it was only until co co was 3864 03:24:52,720 --> 03:24:55,840 the in 2020 was the one year that we had 3865 03:24:55,840 --> 03:24:58,720 to to skip it. Uh 3866 03:24:58,720 --> 03:25:00,800 I'm sure everybody understands why. It's 3867 03:25:00,800 --> 03:25:03,840 just the there was a lot of uncertainty 3868 03:25:03,840 --> 03:25:06,560 at the climb. So we that was the the one 3869 03:25:06,560 --> 03:25:08,640 year since his passing uh and she 3870 03:25:08,640 --> 03:25:11,680 started that barbecue band. We we did 3871 03:25:11,680 --> 03:25:13,920 not have that 3872 03:25:13,920 --> 03:25:16,479 um no more barbecue. 3873 03:25:16,479 --> 03:25:18,880 And then 3874 03:25:18,880 --> 03:25:22,080 come 2021 I mean everyone was happy to 3875 03:25:22,080 --> 03:25:24,160 be back together. She was absolutely 3876 03:25:24,160 --> 03:25:26,960 fine. And then skip forward one more 3877 03:25:26,960 --> 03:25:29,120 year to 2022 3878 03:25:29,120 --> 03:25:31,680 and it it was clear that there was 3879 03:25:31,680 --> 03:25:34,000 something off. 3880 03:25:34,000 --> 03:25:36,800 He just she would usually be excited 3881 03:25:36,800 --> 03:25:39,520 about helping out and 3882 03:25:39,520 --> 03:25:42,960 she just really wasn't herself. So I I 3883 03:25:42,960 --> 03:25:47,680 think myself um my my partner and my 3884 03:25:47,680 --> 03:25:49,439 sister, we all kind of questioned why 3885 03:25:49,439 --> 03:25:52,399 she wasn't uh acting the way that she 3886 03:25:52,399 --> 03:25:54,319 usually was. And she just said she was 3887 03:25:54,319 --> 03:25:58,640 feeling bad. And I started to work with 3888 03:25:58,640 --> 03:26:00,880 her to gain access to her medical 3889 03:26:00,880 --> 03:26:02,720 records to just understand what was 3890 03:26:02,720 --> 03:26:06,399 going on. And the more I read into it, 3891 03:26:06,399 --> 03:26:08,880 uh that the more I found out that she 3892 03:26:08,880 --> 03:26:12,160 just wasn't getting the the right health 3893 03:26:12,160 --> 03:26:16,560 or the care that she needed. So, uh it 3894 03:26:16,560 --> 03:26:19,200 became apparent that through discussions 3895 03:26:19,200 --> 03:26:21,920 with her practitioner, through her ho 3896 03:26:21,920 --> 03:26:25,040 that I needed to be an advocate for her 3897 03:26:25,040 --> 03:26:28,560 health. So, I I decided in June to to 3898 03:26:28,560 --> 03:26:30,880 come down and help be an advocate for 3899 03:26:30,880 --> 03:26:36,560 her. Uh so that is the reason for the June 2022 date. I I intentionally 3900 03:26:36,560 --> 03:26:38,560 made the decision to come down to to 3901 03:26:38,560 --> 03:26:44,150 help take care of my mother. Um 3902 03:26:44,160 --> 03:26:47,279 I think starting with exhibit A. 3903 03:26:47,279 --> 03:26:51,670 This is just uh 3904 03:26:51,680 --> 03:26:55,840 we skip a couple pages. Um sorry looks 3905 03:26:55,840 --> 03:26:58,640 like there's no page numbers on this. 3906 03:26:58,640 --> 03:27:00,080 Apologize. So if we go to the third 3907 03:27:00,080 --> 03:27:02,800 page, this is just all my flight records 3908 03:27:02,800 --> 03:27:08,800 from that date of um June 6th, 2022 3909 03:27:08,800 --> 03:27:12,080 pass the data transfer up until the time 3910 03:27:12,080 --> 03:27:15,040 I think it was current 3911 03:27:15,040 --> 03:27:17,680 submitted. 3912 03:27:17,680 --> 03:27:20,399 >> So you have your flight records 3913 03:27:20,399 --> 03:27:23,910 that's 3914 03:27:23,920 --> 03:27:25,439 » that's where it says arrival date, 3915 03:27:25,439 --> 03:27:26,399 return date. 3916 03:27:26,399 --> 03:27:30,870 >> Yeah, that's correct. Okay. 3917 03:27:30,880 --> 03:27:33,120 And that tells how many days you stayed. 3918 03:27:33,120 --> 03:27:33,760 >> That's cool. 3919 03:27:33,760 --> 03:27:36,399 >> So the raal date is when I was alive. 3920 03:27:36,399 --> 03:27:38,720 That's when you know he's in Burbank. 3921 03:27:38,720 --> 03:27:41,680 And the return date was back. And we 3922 03:27:41,680 --> 03:27:45,439 track the days that he's physically 3923 03:27:45,439 --> 03:27:50,710 present here. 292 days 3924 03:27:50,720 --> 03:27:57,590 a bit. 3925 03:27:57,600 --> 03:28:00,000 We continue forward with two pages. 3926 03:28:00,000 --> 03:28:03,359 These are just flight records around 3927 03:28:03,359 --> 03:28:04,880 20 3928 03:28:04,880 --> 03:28:08,399 June 2022 dates and some additional 3929 03:28:08,399 --> 03:28:15,510 evidence later on in the year. 3930 03:28:15,520 --> 03:28:19,510 to Los 3931 03:28:19,520 --> 03:28:21,520 and I think now instead of going to 3932 03:28:21,520 --> 03:28:27,269 exhibit B, I'm going to go to exhibit C, 3933 03:28:27,279 --> 03:28:29,520 which is 3934 03:28:29,520 --> 03:28:33,359 um I tried as the best as possible to 3935 03:28:33,359 --> 03:28:36,800 follow just the medical 3936 03:28:36,800 --> 03:28:38,319 that 3937 03:28:38,319 --> 03:28:41,439 um I was doing to to ensure my mom was 3938 03:28:41,439 --> 03:28:44,720 getting the right amount of care. And 3939 03:28:44,720 --> 03:28:46,960 one challenge that I had immediately 3940 03:28:46,960 --> 03:28:49,840 faced was the the fact that she was 3941 03:28:49,840 --> 03:28:53,040 locked into an HMO. I think if you 3942 03:28:53,040 --> 03:28:55,200 didn't know any better, you don't want 3943 03:28:55,200 --> 03:28:56,960 to necessarily spend too much on the 3944 03:28:56,960 --> 03:28:59,040 medical insurance and she went with the 3945 03:28:59,040 --> 03:29:00,560 she unfortunately went with the the 3946 03:29:00,560 --> 03:29:05,279 chief medical plan. And she didn't she got stuck with the HMO and her 3947 03:29:05,279 --> 03:29:07,600 general practitioner. Once I started 3948 03:29:07,600 --> 03:29:10,160 looking into her history over the 3949 03:29:10,160 --> 03:29:13,760 several years, um I I felt he was not 3950 03:29:13,760 --> 03:29:16,960 taking care of her. We should have sent 3951 03:29:16,960 --> 03:29:22,630 her to some specialist. 3952 03:29:22,640 --> 03:29:25,680 So before I came into the picture, it 3953 03:29:25,680 --> 03:29:27,840 was 3954 03:29:27,840 --> 03:29:31,600 I I can't say enough how disappointed I 3955 03:29:31,600 --> 03:29:34,880 was with the care that she was getting. 3956 03:29:34,880 --> 03:29:40,000 Uh anyway, excuse me. Uh 3957 03:29:40,000 --> 03:29:43,920 so moving on to uh attachments. These 3958 03:29:43,920 --> 03:29:48,399 are just records of 3959 03:29:48,399 --> 03:29:50,239 >> Do do you want to take a break before 3960 03:29:50,239 --> 03:29:51,680 you proceed? 3961 03:29:51,680 --> 03:29:53,600 >> I I thank you. 3962 03:29:53,600 --> 03:29:56,479 >> Okay. 3963 03:29:56,479 --> 03:29:59,600 >> Uh medical records have just uh taken 3964 03:29:59,600 --> 03:30:02,880 occur to different specialists. 3965 03:30:02,880 --> 03:30:06,399 Um, I I had to fight really hard. I I 3966 03:30:06,399 --> 03:30:10,000 got help through my family to to get her 3967 03:30:10,000 --> 03:30:11,920 in front of the oncologist when it 3968 03:30:11,920 --> 03:30:14,160 wasn't really even 3969 03:30:14,160 --> 03:30:16,800 part of her network. Uh, again, because 3970 03:30:16,800 --> 03:30:19,840 she was on the HMO and he agreed to see 3971 03:30:19,840 --> 03:30:21,680 her. We had an initial consultation to 3972 03:30:21,680 --> 03:30:27,359 go over her her labs, her vitals, and he had made some recommendations and 3973 03:30:27,359 --> 03:30:30,800 really it became clear to me that we 3974 03:30:30,800 --> 03:30:34,399 needed to get her out of the HMO 3975 03:30:34,399 --> 03:30:38,560 to get her quality care. So I would say 3976 03:30:38,560 --> 03:30:40,800 other than trying to get her to see 3977 03:30:40,800 --> 03:30:44,880 specialists through um through the 3978 03:30:44,880 --> 03:30:47,680 general practitioner of the HMO, part of 3979 03:30:47,680 --> 03:30:49,760 that toward the end of the year was 3980 03:30:49,760 --> 03:30:52,560 trying to figure out a way to get her 3981 03:30:52,560 --> 03:30:54,880 onto at least a PO plan to give her some 3982 03:30:54,880 --> 03:30:56,479 flexibility. 3983 03:30:56,479 --> 03:30:59,680 And um we ended up succeeding [laughter] 3984 03:30:59,680 --> 03:31:02,160 toward the end of the year. Um I think 3985 03:31:02,160 --> 03:31:04,960 in the the Novemberish time frame 3986 03:31:04,960 --> 03:31:06,560 there's 3987 03:31:06,560 --> 03:31:09,359 Yeah, there's we're skipping to 3988 03:31:09,359 --> 03:31:11,760 attachments for again the politics of 3989 03:31:11,760 --> 03:31:16,239 the pages on but um 3990 03:31:16,239 --> 03:31:19,120 we've worked the USA angle because my 3991 03:31:19,120 --> 03:31:21,520 father did serve time in the military. 3992 03:31:21,520 --> 03:31:23,600 So we had a discussion with them and 3993 03:31:23,600 --> 03:31:26,800 they approved getting her off to a PO 3994 03:31:26,800 --> 03:31:32,960 plan that they would support and we were really optimistic. 3995 03:31:32,960 --> 03:31:35,680 You know, I think you can focus in more 3996 03:31:35,680 --> 03:31:37,840 on 3997 03:31:37,840 --> 03:31:39,920 >> I think that 3998 03:31:39,920 --> 03:31:42,720 uh one of the main issues is were you a 3999 03:31:42,720 --> 03:31:47,760 resident of the property 4000 03:31:47,760 --> 03:31:51,439 on the date of uh death or within one 4001 03:31:51,439 --> 03:31:54,560 year. So if you can focus in on your 4002 03:31:54,560 --> 03:31:56,640 evidence that would support you said 4003 03:31:56,640 --> 03:31:59,200 there was some type of a clerical 4004 03:31:59,200 --> 03:32:00,720 ministerial error 4005 03:32:00,720 --> 03:32:01,600 >> in the data. 4006 03:32:01,600 --> 03:32:03,600 >> Yeah. So, if you want to focus in on 4007 03:32:03,600 --> 03:32:05,200 that, 4008 03:32:05,200 --> 03:32:09,200 >> um, and also anything that you have that 4009 03:32:09,200 --> 03:32:10,720 establishes 4010 03:32:10,720 --> 03:32:14,160 your residency within that one year of 4011 03:32:14,160 --> 03:32:16,239 when you lost her. 4012 03:32:16,239 --> 03:32:16,880 >> Okay. 4013 03:32:16,880 --> 03:32:18,160 >> So, so I guess this is a good time to 4014 03:32:18,160 --> 03:32:21,520 ask my question. Um, is is that the only 4015 03:32:21,520 --> 03:32:23,520 issue is the 4016 03:32:23,520 --> 03:32:24,319 >> primary residence 4017 03:32:24,319 --> 03:32:26,560 >> the primary residence within one year of 4018 03:32:26,560 --> 03:32:28,080 the transfer date? 4019 03:32:28,080 --> 03:32:30,479 >> That is Yeah, that is the only issue. 4020 03:32:30,479 --> 03:32:32,720 >> Okay. And if there's nothing else that 4021 03:32:32,720 --> 03:32:35,120 would be 4022 03:32:35,120 --> 03:32:37,920 other than the the one year that would 4023 03:32:37,920 --> 03:32:39,600 be considered in determining the 4024 03:32:39,600 --> 03:32:41,680 eligibility for the reassessment. 4025 03:32:41,680 --> 03:32:45,840 >> Yes, I believe that's it. 4026 03:32:45,840 --> 03:32:49,269 >> Okay, 4027 03:32:49,279 --> 03:32:53,120 » thank you for steering me straight. 4028 03:32:53,120 --> 03:32:55,920 So I I guess going back to exhibit A 4029 03:32:55,920 --> 03:33:00,319 then there there are looking at the 4030 03:33:00,319 --> 03:33:01,840 lights 4031 03:33:01,840 --> 03:33:03,279 history 4032 03:33:03,279 --> 03:33:05,600 >> tracking up to the the date of transfer 4033 03:33:05,600 --> 03:33:09,760 there there were 292 days they spent in 4034 03:33:09,760 --> 03:33:13,520 the area. I mean, 4035 03:33:13,520 --> 03:33:16,399 there's no way to to verify that I was 4036 03:33:16,399 --> 03:33:18,560 at the house during that entire time, 4037 03:33:18,560 --> 03:33:25,040 but there would be no reason for me to fly back to San Francisco. And I I 4038 03:33:25,040 --> 03:33:27,520 think the medical evidence that I was 4039 03:33:27,520 --> 03:33:30,720 maybe getting a bit too deep into. I 4040 03:33:30,720 --> 03:33:32,960 wanted to use that to kind of overlay on 4041 03:33:32,960 --> 03:33:35,200 the dates that I was here to provide 4042 03:33:35,200 --> 03:33:36,239 evidence. 4043 03:33:36,239 --> 03:33:38,880 Yes, I I was here transporting my 4044 03:33:38,880 --> 03:33:40,160 mother. Right. 4045 03:33:40,160 --> 03:33:45,590 >> Right. 4046 03:33:45,600 --> 03:33:48,640 » Uh moving on to exhibit B. These are 4047 03:33:48,640 --> 03:33:51,920 just a bunch of redacted 4048 03:33:51,920 --> 03:33:54,160 bank statements, but what's been 4049 03:33:54,160 --> 03:33:57,760 highlighted is just evidence that I was 4050 03:33:57,760 --> 03:34:01,520 here paying to 4051 03:34:01,520 --> 03:34:05,040 buy groceries gas station. Um, in 4052 03:34:05,040 --> 03:34:07,359 addition to taking care of my mother, I 4053 03:34:07,359 --> 03:34:08,800 take care of the house as well. So, 4054 03:34:08,800 --> 03:34:11,200 there's some legal again. So this 4055 03:34:11,200 --> 03:34:13,840 they're just pages of different periods 4056 03:34:13,840 --> 03:34:16,560 of time during the period that I'm 4057 03:34:16,560 --> 03:34:22,640 mentioning 2020 22 passing through 4058 03:34:22,640 --> 03:34:26,960 transfer provide evidence that are 4059 03:34:26,960 --> 03:34:39,590 physically exposed to 4060 03:34:39,600 --> 03:34:43,520 and I guess that leads on to a tendon. 4061 03:34:43,520 --> 03:34:50,309 So 4062 03:34:50,319 --> 03:34:52,880 one thing I or a few things I wanted to 4063 03:34:52,880 --> 03:34:54,880 kind of clarify based on the original 4064 03:34:54,880 --> 03:34:57,120 field that was submitted 4065 03:34:57,120 --> 03:35:00,640 is the optics of the the flight travel 4066 03:35:00,640 --> 03:35:04,000 and I just wanted to reiterate that my 4067 03:35:04,000 --> 03:35:07,600 flight here was 4068 03:35:07,600 --> 03:35:09,680 because of this 4069 03:35:09,680 --> 03:35:13,680 similar medical crisis with my mother. I 4070 03:35:13,680 --> 03:35:15,920 intentionally chosen to be with her to 4071 03:35:15,920 --> 03:35:20,319 help support her. Um, luckily my 4072 03:35:20,319 --> 03:35:22,479 employment allowed opportunity to work 4073 03:35:22,479 --> 03:35:24,399 remotely. We were very flexible with 4074 03:35:24,399 --> 03:35:28,880 that to that uh allowed me to continue 4075 03:35:28,880 --> 03:35:31,600 my work with them and then to support 4076 03:35:31,600 --> 03:35:36,239 her uh the to commit as much time. They 4077 03:35:36,239 --> 03:35:38,000 were very flexible with understanding 4078 03:35:38,000 --> 03:35:40,160 the situation 4079 03:35:40,160 --> 03:35:43,040 to take the time that I needed to make 4080 03:35:43,040 --> 03:35:47,840 sure that she was seen her getting the care that she needed when she needed 4081 03:35:47,840 --> 03:35:50,800 and see her special needs. 4082 03:35:50,800 --> 03:35:52,720 Um, 4083 03:35:52,720 --> 03:35:55,520 moving on to 4084 03:35:55,520 --> 03:35:59,920 day one in the addendum. So 4085 03:35:59,920 --> 03:36:09,040 the fact that the utilities to the camera, 4086 03:36:09,040 --> 03:36:11,920 we've kept those in my mother's name. Um 4087 03:36:11,920 --> 03:36:14,080 this one in particular, you see this was 4088 03:36:14,080 --> 03:36:17,840 in the name my father and um she had 4089 03:36:17,840 --> 03:36:20,880 just kept it in his name since he 4090 03:36:20,880 --> 03:36:24,880 passed. Uh so I think from the utility 4091 03:36:24,880 --> 03:36:28,630 standpoint 4092 03:36:28,640 --> 03:36:31,200 maybe it's my own opinion 4093 03:36:31,200 --> 03:36:32,800 know the convenience you were still 4094 03:36:32,800 --> 03:36:40,319 paying a bit. So just to make sure things are are square, 4095 03:36:40,319 --> 03:36:45,040 uh we've started making efforts now that 4096 03:36:45,040 --> 03:36:48,000 the the administration of trust is 4097 03:36:48,000 --> 03:36:51,200 mostly settled. Uh just making sure that 4098 03:36:51,200 --> 03:36:54,160 all paperwork is lining up to to be in 4099 03:36:54,160 --> 03:36:57,040 my name. So utilities 4100 03:36:57,040 --> 03:36:59,520 are all or in the process of being 4101 03:36:59,520 --> 03:37:04,880 transitional to my name as mentioned 4102 03:37:04,880 --> 03:37:07,439 tax filings 4103 03:37:07,439 --> 03:37:09,439 from 2025. 4104 03:37:09,439 --> 03:37:13,040 they are in names 4105 03:37:13,040 --> 03:37:18,630 and um I can also 4106 03:37:18,640 --> 03:37:20,800 u 4107 03:37:20,800 --> 03:37:25,920 change the driver's license address and 4108 03:37:25,920 --> 03:37:28,880 to the cabinet address 4109 03:37:28,880 --> 03:37:31,600 and then change the voter registration 4110 03:37:31,600 --> 03:37:34,960 that that's still pending but that is 4111 03:37:34,960 --> 03:37:37,279 all moving to 4112 03:37:37,279 --> 03:37:40,870 moving 4113 03:37:40,880 --> 03:37:43,040 forward to 4114 03:37:43,040 --> 03:37:45,359 establish based on what we discussed or 4115 03:37:45,359 --> 03:37:47,680 what was discussed as per law in the 4116 03:37:47,680 --> 03:37:50,399 first document to why that the camera's 4117 03:37:50,399 --> 03:37:56,630 residence is near. 4118 03:37:56,640 --> 03:37:58,399 I believe that's all I have. 4119 03:37:58,399 --> 03:38:02,160 >> All right. Okay. To the assessor, uh 4120 03:38:02,160 --> 03:38:03,200 it's your opportunity for 4121 03:38:03,200 --> 03:38:05,359 cross-examination. Would you proceed? 4122 03:38:05,359 --> 03:38:14,000 >> Yes. Uh, a couple questions. So, on the homeowners exemption form, claim 4123 03:38:14,000 --> 03:38:16,479 form and the Proposition 19 parent to 4124 03:38:16,479 --> 03:38:19,120 child form that you filled out for us. 4125 03:38:19,120 --> 03:38:21,920 Uh, now, did you fill those out? 4126 03:38:21,920 --> 03:38:25,359 >> We were working with our trust attorney 4127 03:38:25,359 --> 03:38:26,319 at the time. 4128 03:38:26,319 --> 03:38:28,479 >> Okay. So, your trust attorney filled it 4129 03:38:28,479 --> 03:38:28,960 out. 4130 03:38:28,960 --> 03:38:32,080 >> We were working through them and they 4131 03:38:32,080 --> 03:38:34,160 have they submitted the paperwork on our 4132 03:38:34,160 --> 03:38:34,960 behalf. 4133 03:38:34,960 --> 03:38:36,080 >> Okay. [laughter] 4134 03:38:36,080 --> 03:38:39,439 Why do you know why the May 5th, 2025 4135 03:38:39,439 --> 03:38:43,920 date was entered as the move in date? 4136 03:38:43,920 --> 03:38:46,960 >> There was some discussion with the 4137 03:38:46,960 --> 03:38:50,800 attorney of that date and that was it 4138 03:38:50,800 --> 03:38:54,239 was decided to be the format back then. 4139 03:38:54,239 --> 03:38:57,429 >> Okay. 4140 03:38:57,439 --> 03:38:58,960 So 4141 03:38:58,960 --> 03:39:01,840 would I was just trying I don't know if 4142 03:39:01,840 --> 03:39:03,680 I quite got the answer. I was just 4143 03:39:03,680 --> 03:39:06,000 trying to get the clarification of what 4144 03:39:06,000 --> 03:39:08,960 was the error that caused that May 5th 4145 03:39:08,960 --> 03:39:11,359 date to be there. 4146 03:39:11,359 --> 03:39:16,389 >> I would say that 4147 03:39:16,399 --> 03:39:18,000 we 4148 03:39:18,000 --> 03:39:21,030 are 4149 03:39:21,040 --> 03:39:22,880 that date 4150 03:39:22,880 --> 03:39:25,680 was based on 4151 03:39:25,680 --> 03:39:29,279 wish I had a copy of it but there was a 4152 03:39:29,279 --> 03:39:29,920 uh 4153 03:39:29,920 --> 03:39:33,600 >> a copy. Oh, okay. There was a form that 4154 03:39:33,600 --> 03:39:37,040 I submitted with San Francisco County to 4155 03:39:37,040 --> 03:39:38,720 inform them that my address was 4156 03:39:38,720 --> 03:39:40,800 changing. And this was something that 4157 03:39:40,800 --> 03:39:42,640 came up that the attorney had 4158 03:39:42,640 --> 03:39:45,600 recommended that I update to change to 4159 03:39:45,600 --> 03:39:47,600 say that I'm no longer a San Francisco 4160 03:39:47,600 --> 03:39:50,160 resident as my primary. I remember 4161 03:39:50,160 --> 03:39:53,200 submitting that form and I believe the 4162 03:39:53,200 --> 03:39:57,359 date that that 5525 date was the date 4163 03:39:57,359 --> 03:40:00,560 that I submit that form. So from my my 4164 03:40:00,560 --> 03:40:02,960 point of view or from my understanding 4165 03:40:02,960 --> 03:40:08,960 that that was the date that I 4166 03:40:08,960 --> 03:40:11,200 >> Yeah, that that's the the background for 4167 03:40:11,200 --> 03:40:12,960 that genesis. 4168 03:40:12,960 --> 03:40:15,439 >> Okay. And I did have a question about 4169 03:40:15,439 --> 03:40:22,800 the 2023 and 2024 tax returns. If Camaro was your primary residence, 4170 03:40:22,800 --> 03:40:25,439 why did those reflect the San Francisco 4171 03:40:25,439 --> 03:40:28,000 was the primary resident like primary 4172 03:40:28,000 --> 03:40:28,800 county? 4173 03:40:28,800 --> 03:40:33,279 >> Sure. Uh I mean I was I was still 4174 03:40:33,279 --> 03:40:35,040 dealing with what had happened to my 4175 03:40:35,040 --> 03:40:36,640 mother. 4176 03:40:36,640 --> 03:40:38,640 There were things we need to take care 4177 03:40:38,640 --> 03:40:40,640 of the trust. I I would just frame that 4178 03:40:40,640 --> 03:40:44,880 as administrative lag. I the San 4179 03:40:44,880 --> 03:40:47,760 Francisco address. I'm the majority 4180 03:40:47,760 --> 03:40:50,399 owner, but my partner, she lives there. 4181 03:40:50,399 --> 03:40:53,040 That's her permanent home. So, it was a 4182 03:40:53,040 --> 03:40:54,960 safe address for me to use that I didn't 4183 03:40:54,960 --> 03:40:56,880 have to think about. 4184 03:40:56,880 --> 03:41:01,520 >> Okay. And I'm assuming you 4185 03:41:01,520 --> 03:41:04,319 So, prior to the move, you worked and 4186 03:41:04,319 --> 03:41:06,640 lived in San Francisco, right? 4187 03:41:06,640 --> 03:41:08,720 >> And 4188 03:41:08,720 --> 03:41:11,520 when did when did you notify work that 4189 03:41:11,520 --> 03:41:14,479 your primary residence had changed? 4190 03:41:14,479 --> 03:41:16,960 Uh because I'm a remote employee, I 4191 03:41:16,960 --> 03:41:19,439 don't necessarily have I I have not 4192 03:41:19,439 --> 03:41:20,560 updated that. 4193 03:41:20,560 --> 03:41:23,439 >> Oh, you still have an update. Oh, sorry. 4194 03:41:23,439 --> 03:41:26,790 Um 4195 03:41:26,800 --> 03:41:31,269 Oh, my last question is 4196 03:41:31,279 --> 03:41:33,279 I I was I was looking at your bank 4197 03:41:33,279 --> 03:41:35,920 statements here briefly. I was looking 4198 03:41:35,920 --> 03:41:38,560 at the dates that occurred after June 4199 03:41:38,560 --> 03:41:40,560 8th, 2023. 4200 03:41:40,560 --> 03:41:42,560 I noticed 4201 03:41:42,560 --> 03:41:46,710 there are some Camaro 4202 03:41:46,720 --> 03:41:48,640 locations, but it's also intermixed with 4203 03:41:48,640 --> 03:41:50,479 San Francisco 4204 03:41:50,479 --> 03:41:54,160 as well as various other locations in 4205 03:41:54,160 --> 03:41:56,479 Southern California. So, and I guess 4206 03:41:56,479 --> 03:41:59,200 this also ties to the bank, I'm sorry, 4207 03:41:59,200 --> 03:42:03,359 the uh flight records. Um why if your 4208 03:42:03,359 --> 03:42:05,120 primary residence had changed and your 4209 03:42:05,120 --> 03:42:07,680 and you're able to work remotely, right? 4210 03:42:07,680 --> 03:42:11,040 Um, why were you continuing to go back 4211 03:42:11,040 --> 03:42:13,279 to San [clears throat] Francisco for it 4212 03:42:13,279 --> 03:42:16,800 looks like roughly two years? You kept 4213 03:42:16,800 --> 03:42:19,040 habitually returning to San Francisco. 4214 03:42:19,040 --> 03:42:20,880 >> So, I would have to go back to San 4215 03:42:20,880 --> 03:42:23,680 Francisco for work engagements 4216 03:42:23,680 --> 03:42:27,279 periodically. Um, 4217 03:42:27,279 --> 03:42:31,760 I would also have to say that based on 4218 03:42:31,760 --> 03:42:38,800 my experience with my my mother, there's no reason that I would give up 4219 03:42:38,800 --> 03:42:40,960 in the 4220 03:42:40,960 --> 03:42:44,080 my physician, my dental health, my 4221 03:42:44,080 --> 03:42:46,239 optometrist, the care that I'm getting 4222 03:42:46,239 --> 03:42:49,120 up there to drink it down here. So, I 4223 03:42:49,120 --> 03:42:51,680 would go back to school as well. 4224 03:42:51,680 --> 03:42:53,760 >> Oh, okay. So you're returning for work 4225 03:42:53,760 --> 03:42:58,560 as as well as healthcare. Okay. Um I 4226 03:42:58,560 --> 03:43:18,630 don't further questions see questions. 4227 03:43:18,640 --> 03:43:20,960 » Yeah, that's all the questions we have. 4228 03:43:20,960 --> 03:43:26,080 >> Oh, okay. Um, so tell me this. Um, 4229 03:43:26,080 --> 03:43:29,680 on your attachment A1, 4230 03:43:29,680 --> 03:43:32,160 um, where you have your arrival date and 4231 03:43:32,160 --> 03:43:35,750 return dates, 4232 03:43:35,760 --> 03:43:38,160 um, and and one column says primary 4233 03:43:38,160 --> 03:43:41,600 evidence flight to back it up. Um, how 4234 03:43:41,600 --> 03:43:43,680 many days 4235 03:43:43,680 --> 03:43:47,030 cumulatively 4236 03:43:47,040 --> 03:43:52,000 um, were there between 6823 4237 03:43:52,000 --> 03:43:54,399 and 4238 03:43:54,399 --> 03:43:58,000 excuse me, June 8th, 2024 4239 03:43:58,000 --> 03:44:07,030 and May 5th, 2025. 4240 03:44:07,040 --> 03:44:09,680 Excuse me. Excuse me. I'm so sorry. How 4241 03:44:09,680 --> 03:44:12,479 many cumulative days were there between 4242 03:44:12,479 --> 03:44:15,040 when you lost your mother 4243 03:44:15,040 --> 03:44:19,840 on in 2023 to the one year 4244 03:44:19,840 --> 03:44:23,120 uh time frame after that June 8th of 4245 03:44:23,120 --> 03:44:27,439 2024? How many cumulative days were 4246 03:44:27,439 --> 03:44:39,110 there during that period of time? 4247 03:44:39,120 --> 03:44:40,720 I think just looking at the cumulative 4248 03:44:40,720 --> 03:44:42,800 dates here. All I'm doing is tracking 4249 03:44:42,800 --> 03:44:45,439 the the cumulative because it's a 4250 03:44:45,439 --> 03:44:49,359 aggregated column. I'm just taking 4251 03:44:49,359 --> 03:44:52,960 >> you have 649 there. But that starts 4252 03:44:52,960 --> 03:44:56,319 before you lost your mother. 4253 03:44:56,319 --> 03:44:57,680 >> It's 696 [laughter] 4254 03:44:57,680 --> 03:45:00,479 minus 292, right? 4255 03:45:00,479 --> 03:45:02,720 >> Okay. What do you get approximately? 4256 03:45:02,720 --> 03:45:04,479 That's 204 days. 4257 03:45:04,479 --> 03:45:07,600 >> 204 days you were staying 4258 03:45:07,600 --> 03:45:10,479 >> and a year is 365, 4259 03:45:10,479 --> 03:45:17,840 >> right? 204. Okay. Now, um so it was 204 4260 03:45:17,840 --> 03:45:20,479 cumulative 4261 03:45:20,479 --> 03:45:24,000 during that one-year period that you had 4262 03:45:24,000 --> 03:45:29,279 were there. Now, um after June 8th, 4263 03:45:29,279 --> 03:45:33,670 2024, 4264 03:45:33,680 --> 03:45:36,239 um 4265 03:45:36,239 --> 03:45:40,160 until you took ownership from your 4266 03:45:40,160 --> 03:45:42,880 uh sibling, 4267 03:45:42,880 --> 03:45:46,790 which was 4268 03:45:46,800 --> 03:45:49,120 71625. 4269 03:45:49,120 --> 03:45:49,840 >> Yes. 4270 03:45:49,840 --> 03:45:51,520 >> Did Did you live there then? 4271 03:45:51,520 --> 03:45:52,960 >> Yes. 4272 03:45:52,960 --> 03:45:56,239 continue to be resident in the Cumbria. 4273 03:45:56,239 --> 03:45:57,760 I need to take care of. 4274 03:45:57,760 --> 03:45:59,359 >> So, 4275 03:45:59,359 --> 03:46:01,760 um are you stating that your residency 4276 03:46:01,760 --> 03:46:03,680 began 4277 03:46:03,680 --> 03:46:05,760 um 4278 03:46:05,760 --> 03:46:08,160 for sake of discussion for this for this 4279 03:46:08,160 --> 03:46:10,960 purpose? Um 4280 03:46:10,960 --> 03:46:12,960 when you lost your mom within a year 4281 03:46:12,960 --> 03:46:14,800 when you lost your mother? 4282 03:46:14,800 --> 03:46:18,880 >> No, I'm I'm stating that I was already I 4283 03:46:18,880 --> 03:46:20,960 made the decision to to move there. 4284 03:46:20,960 --> 03:46:22,640 >> Yeah. a year before. 4285 03:46:22,640 --> 03:46:25,359 >> So it was actually you're saying before. 4286 03:46:25,359 --> 03:46:28,800 >> Yeah. So but you're saying also that 4287 03:46:28,800 --> 03:46:31,520 therefore within that one year you stay 4288 03:46:31,520 --> 03:46:34,800 you were there. Did you continue to uh 4289 03:46:34,800 --> 03:46:38,399 ha have that as your 4290 03:46:38,399 --> 03:46:43,439 uh primary place of residence thereafter 4291 03:46:43,439 --> 03:46:47,040 continuously or did it did it stop and 4292 03:46:47,040 --> 03:46:48,399 >> it's been 4293 03:46:48,399 --> 03:46:49,840 >> Oh it's been continuous. 4294 03:46:49,840 --> 03:46:51,840 >> Yes. as far as physical precedents. 4295 03:46:51,840 --> 03:46:53,840 Yeah, obviously not the the tax 4296 03:46:53,840 --> 03:46:55,279 property. 4297 03:46:55,279 --> 03:46:58,479 >> Okay. So 4298 03:46:58,479 --> 03:47:05,110 then 4299 03:47:05,120 --> 03:47:07,600 from 4300 03:47:07,600 --> 03:47:12,070 June 8th to 2024, 4301 03:47:12,080 --> 03:47:14,880 do you have from June 8th, 2024 until 4302 03:47:14,880 --> 03:47:22,000 the date you uh took ownership uh from your sibling your siblings 4303 03:47:22,000 --> 03:47:24,720 ownership portion? 4304 03:47:24,720 --> 03:47:26,640 Have you any idea how many cumulative 4305 03:47:26,640 --> 03:47:29,600 days you were there during that period? 4306 03:47:29,600 --> 03:47:33,040 >> I think we can use the same table to say 4307 03:47:33,040 --> 03:47:37,600 this is approximately 68 2024, right? So 4308 03:47:37,600 --> 03:47:39,520 that's 4309 03:47:39,520 --> 03:47:42,800 and then we're talking about July the 4310 03:47:42,800 --> 03:47:44,800 164 4311 03:47:44,800 --> 03:47:47,680 >> to July. Yeah. 4312 03:47:47,680 --> 03:47:53,279 So that was two two years almost 700 4313 03:47:53,279 --> 03:47:57,189 over 700 4314 03:47:57,199 --> 03:47:58,800 » days 4315 03:47:58,800 --> 03:48:01,920 >> and that is 191 days before you were 4316 03:48:01,920 --> 03:48:07,910 >> you you were there 191 days. 4317 03:48:07,920 --> 03:48:10,560 So during that second period there after 4318 03:48:10,560 --> 03:48:16,160 the one year you weren't there 4319 03:48:16,160 --> 03:48:18,800 for the greater portion of time you were 4320 03:48:18,800 --> 03:48:22,960 back in San Francisco. Is that right? 4321 03:48:22,960 --> 03:48:24,560 >> For what period are we talking about 4322 03:48:24,560 --> 03:48:25,359 right now? 4323 03:48:25,359 --> 03:48:27,760 >> Talking about after that one year after 4324 03:48:27,760 --> 03:48:30,640 you lost your mother 4325 03:48:30,640 --> 03:48:34,160 until you took ownership. 4326 03:48:34,160 --> 03:48:36,319 It sounds like the number of days that 4327 03:48:36,319 --> 03:48:39,760 you're stating it's 19. You said 191 4328 03:48:39,760 --> 03:48:40,399 days. 4329 03:48:40,399 --> 03:48:44,160 >> Uh 191 from 2025 to 2024. 4330 03:48:44,160 --> 03:48:46,080 >> Okay. So, but that period of time would 4331 03:48:46,080 --> 03:48:49,279 have over 700 days in it, right? Two 4332 03:48:49,279 --> 03:48:50,800 years. 4333 03:48:50,800 --> 03:48:51,680 >> Over two years. 4334 03:48:51,680 --> 03:48:52,720 >> We're we're looking at the difference 4335 03:48:52,720 --> 03:48:55,359 between 4336 03:48:55,359 --> 03:48:58,720 specific years, right? That the days. 4337 03:48:58,720 --> 03:48:59,120 >> Yeah. 4338 03:48:59,120 --> 03:49:00,960 >> Right. 4339 03:49:00,960 --> 03:49:03,279 >> Okay. So the number of days that 4340 03:49:03,279 --> 03:49:05,760 accumulated from 4341 03:49:05,760 --> 03:49:09,600 >> June 24th June 8th 2024 4342 03:49:09,600 --> 03:49:12,960 until when you took ownership 4343 03:49:12,960 --> 03:49:15,199 with from your siblings 50%. 4344 03:49:15,199 --> 03:49:16,000 >> Yes. 4345 03:49:16,000 --> 03:49:19,120 >> How many how many days in that not 4346 03:49:19,120 --> 03:49:21,199 cumulative from the beginning of your 4347 03:49:21,199 --> 03:49:23,520 chart but how many days during that 4348 03:49:23,520 --> 03:49:25,120 period 4349 03:49:25,120 --> 03:49:27,199 >> that was the roughly 191 4350 03:49:27,199 --> 03:49:29,840 >> 191. That's cool. But then that period 4351 03:49:29,840 --> 03:49:33,359 of time is over 700 days. Correct. 4352 03:49:33,359 --> 03:49:34,640 It's over two years 4353 03:49:34,640 --> 03:49:36,960 >> if we're talking about the start being 4354 03:49:36,960 --> 03:49:39,199 >> No, I'm talking about 4355 03:49:39,199 --> 03:49:42,399 uh after June 8th, 2024, 4356 03:49:42,399 --> 03:49:46,080 right? To the date you took ownership, 4357 03:49:46,080 --> 03:49:50,000 which was 2025. Excuse me. That was like 4358 03:49:50,000 --> 03:49:53,279 365 days, would you say? About 4359 03:49:53,279 --> 03:49:53,680 >> sure. 4360 03:49:53,680 --> 03:49:59,760 >> 24 365. So you you were there 191 days 4361 03:49:59,760 --> 03:50:01,279 uh during that period of time. 4362 03:50:01,279 --> 03:50:01,840 >> Correct. 4363 03:50:01,840 --> 03:50:06,560 >> Right. So that's a little bit um what 4364 03:50:06,560 --> 03:50:08,479 percentage would you say that is of the 4365 03:50:08,479 --> 03:50:11,439 per that period of time? 4366 03:50:11,439 --> 03:50:12,560 >> 23. 4367 03:50:12,560 --> 03:50:14,399 >> Twothirds of the time. 4368 03:50:14,399 --> 03:50:16,880 >> 2/3. 4369 03:50:16,880 --> 03:50:19,359 Okay. 4370 03:50:19,359 --> 03:50:21,920 I I don't have any other questions. 4371 03:50:21,920 --> 03:50:25,830 Um, 4372 03:50:25,840 --> 03:50:28,239 does does the assessor have any other 4373 03:50:28,239 --> 03:50:31,279 questions or any other 4374 03:50:31,279 --> 03:50:33,279 >> I just a quick follow up to the math you 4375 03:50:33,279 --> 03:50:35,760 were just speaking to is about 4376 03:50:35,760 --> 03:50:38,640 >> 52%. 4377 03:50:38,640 --> 03:50:39,520 >> Yes. 4378 03:50:39,520 --> 03:50:41,600 >> How did How did you mathematically do 4379 03:50:41,600 --> 03:50:42,000 that? 4380 03:50:42,000 --> 03:50:45,040 >> I did the 190. 4381 03:50:45,040 --> 03:50:46,640 >> You used 191. 4382 03:50:46,640 --> 03:50:49,279 >> Oh, 191. Uh, [clears throat] I did 190. 4383 03:50:49,279 --> 03:50:50,080 My apologies. 4384 03:50:50,080 --> 03:50:51,600 >> That's okay. That's close enough. 4385 03:50:51,600 --> 03:50:55,600 >> Um, so I just did that divided by 365. 4386 03:50:55,600 --> 03:50:57,199 Uh, and that comes Yeah, it still comes 4387 03:50:57,199 --> 03:50:59,520 out to about 52% of the year. 4388 03:50:59,520 --> 03:51:01,040 >> 52%. 4389 03:51:01,040 --> 03:51:02,640 Okay. 4390 03:51:02,640 --> 03:51:05,120 >> Okay. Thank you. 4391 03:51:05,120 --> 03:51:13,429 >> All right. Um, let's see here. 4392 03:51:13,439 --> 03:51:16,160 Just just a matter of clarification for 4393 03:51:16,160 --> 03:51:22,630 the assessor. Um then 4394 03:51:22,640 --> 03:51:27,359 if they file the homeowners exclusion 4395 03:51:27,359 --> 03:51:31,429 after one year 4396 03:51:31,439 --> 03:51:35,120 then am I correct um in your 4397 03:51:35,120 --> 03:51:36,960 understanding and I'm going to ask you 4398 03:51:36,960 --> 03:51:40,880 also that the rule allows the homeowners 4399 03:51:40,880 --> 03:51:46,469 exclusion to be um 4400 03:51:46,479 --> 03:51:48,800 available prospectively but is that 4401 03:51:48,800 --> 03:51:55,600 providing that they uh took residency 4402 03:51:55,600 --> 03:51:56,880 within the one year? 4403 03:51:56,880 --> 03:51:58,720 >> Yes, that is the requirement they have 4404 03:51:58,720 --> 03:51:59,199 to 4405 03:51:59,199 --> 03:52:02,319 >> Okay. Yeah. Okay. So, they have Okay, 4406 03:52:02,319 --> 03:52:05,120 got it. Okay. to add to add to that role 4407 03:52:05,120 --> 03:52:08,479 play. If based on the evidence the 4408 03:52:08,479 --> 03:52:11,600 hearing officer Cohen were to grant the 4409 03:52:11,600 --> 03:52:14,399 exclusion then according to prop 19 it 4410 03:52:14,399 --> 03:52:17,520 would be based on the date of filing 4411 03:52:17,520 --> 03:52:21,040 which is July 21st 2025. So 4412 03:52:21,040 --> 03:52:22,800 perspectively 4413 03:52:22,800 --> 03:52:25,600 the earliest prop 19 can be applied as 4414 03:52:25,600 --> 03:52:26,880 1125. 4415 03:52:26,880 --> 03:52:28,160 >> Okay 4416 03:52:28,160 --> 03:52:30,720 >> just for added clarification. 4417 03:52:30,720 --> 03:52:33,680 >> Okay. Okay. Well, let's see. Then it's 4418 03:52:33,680 --> 03:52:36,640 time for closing arguments 4419 03:52:36,640 --> 03:52:40,880 and the party that has the 4420 03:52:40,880 --> 03:52:44,239 uh burden of proof presents their 4421 03:52:44,239 --> 03:52:46,000 closing arguments last. 4422 03:52:46,000 --> 03:52:48,640 >> So, the assessor accept the burden. So, 4423 03:52:48,640 --> 03:52:50,800 >> Okay. So, it's time for your closing 4424 03:52:50,800 --> 03:52:53,359 arguments. So, it's time for you to 4425 03:52:53,359 --> 03:52:56,560 explain why your evidence 4426 03:52:56,560 --> 03:52:59,040 uh would outweigh the assessor's 4427 03:52:59,040 --> 03:53:02,800 evidence and make you entitled to the uh 4428 03:53:02,800 --> 03:53:18,070 parent child exclusion. 4429 03:53:18,080 --> 03:53:19,920 So in 4430 03:53:19,920 --> 03:53:22,720 I think in in retrospect 4431 03:53:22,720 --> 03:53:28,239 um we were trusting the trust attorney that 4432 03:53:28,239 --> 03:53:30,560 we were working with to be guiding us 4433 03:53:30,560 --> 03:53:33,439 and doing the right thing. So we had no 4434 03:53:33,439 --> 03:53:35,840 questions when those were submitted and 4435 03:53:35,840 --> 03:53:37,760 we were 4436 03:53:37,760 --> 03:53:42,800 really expecting that the prop 19 was we 4437 03:53:42,800 --> 03:53:46,880 were very shocked to find that it was 4438 03:53:46,880 --> 03:53:50,080 after it was rejected and the reason and 4439 03:53:50,080 --> 03:53:52,080 it was at that time the more I looked 4440 03:53:52,080 --> 03:53:56,720 into it I saw the need 4441 03:53:56,720 --> 03:54:00,160 that they just 4442 03:54:00,160 --> 03:54:02,800 that made any sense to even submit the 4443 03:54:02,800 --> 03:54:04,560 form. 4444 03:54:04,560 --> 03:54:12,870 Um 4445 03:54:12,880 --> 03:54:16,319 I feel that I 4446 03:54:16,319 --> 03:54:18,880 have provided evidence of my physical 4447 03:54:18,880 --> 03:54:22,239 presence at the Camaro home uh 4448 03:54:22,239 --> 03:54:24,319 throughout taking care of my mother 4449 03:54:24,319 --> 03:54:27,920 through natur taking care of the house. 4450 03:54:27,920 --> 03:54:34,479 Um, I understand that there are legal 4451 03:54:34,479 --> 03:54:36,000 uh 4452 03:54:36,000 --> 03:54:37,520 definitions 4453 03:54:37,520 --> 03:54:40,720 of what qualifies 4454 03:54:40,720 --> 03:54:44,150 and 4455 03:54:44,160 --> 03:54:50,239 I I guess I felt that there was 4456 03:54:50,239 --> 03:54:52,800 some flexibility in time to establish 4457 03:54:52,800 --> 03:54:55,199 those. That is the the reason for the 4458 03:54:55,199 --> 03:54:58,160 administrative lag. It was not made 4459 03:54:58,160 --> 03:55:01,279 apparent to me uh at the time when we 4460 03:55:01,279 --> 03:55:02,960 were having discussions with the trust 4461 03:55:02,960 --> 03:55:06,000 attorney about executing or working 4462 03:55:06,000 --> 03:55:08,560 toward Prop 19. 4463 03:55:08,560 --> 03:55:10,880 I would in retrospect think that those 4464 03:55:10,880 --> 03:55:16,150 would have come up. They did not. 4465 03:55:16,160 --> 03:55:19,040 So, I've done my best to to correct that 4466 03:55:19,040 --> 03:55:21,840 to make sure that at least at at this 4467 03:55:21,840 --> 03:55:24,399 point on paper that everything is square 4468 03:55:24,399 --> 03:55:27,199 with the county. Um but my primary 4469 03:55:27,199 --> 03:55:31,120 residence is I think that is 4470 03:55:31,120 --> 03:55:32,960 for land. 4471 03:55:32,960 --> 03:55:37,590 >> Okay. Assessor please. 4472 03:55:37,600 --> 03:55:40,560 » Um I feel like uh through this 4473 03:55:40,560 --> 03:55:43,279 presentation that I provided I 4474 03:55:43,279 --> 03:55:45,199 demonstrated that the California law 4475 03:55:45,199 --> 03:55:48,160 requires principal residency established 4476 03:55:48,160 --> 03:55:50,160 within a year of the change in 4477 03:55:50,160 --> 03:55:54,239 ownership. And it even provides us with 4478 03:55:54,239 --> 03:55:56,000 documents that we can accept to prove 4479 03:55:56,000 --> 03:55:58,160 this after the fact if we don't receive 4480 03:55:58,160 --> 03:56:01,840 a timely homeowners exemption. And just 4481 03:56:01,840 --> 03:56:04,000 due to none of those document, none of 4482 03:56:04,000 --> 03:56:06,080 the official documents being provided 4483 03:56:06,080 --> 03:56:07,680 and 4484 03:56:07,680 --> 03:56:10,560 uh documents where a legal professional 4485 03:56:10,560 --> 03:56:13,359 was consulted provided by the applicant 4486 03:56:13,359 --> 03:56:16,160 support this uh a move in date that is 4487 03:56:16,160 --> 03:56:18,880 too late to qualify for the exemption. 4488 03:56:18,880 --> 03:56:21,040 that that is what uh the assessor's 4489 03:56:21,040 --> 03:56:24,000 office has to use to establish uh 4490 03:56:24,000 --> 03:56:26,720 whether they qualify for a exclusion and 4491 03:56:26,720 --> 03:56:29,040 change of ownership and uh we can't 4492 03:56:29,040 --> 03:56:30,738 grant that with the documentation 4493 03:56:30,738 --> 03:56:33,760 [clears throat] provided. 4494 03:56:33,760 --> 03:56:36,880 >> I'll I'll add a little bit. Um I'll just 4495 03:56:36,880 --> 03:56:39,680 speak from the two annotations that we 4496 03:56:39,680 --> 03:56:41,840 that are in our presentation that deal 4497 03:56:41,840 --> 03:56:45,120 with principal residents. Um, I'll 4498 03:56:45,120 --> 03:56:47,520 reiterate it's a it states it's a 4499 03:56:47,520 --> 03:56:49,600 question of fact. It's a person's true 4500 03:56:49,600 --> 03:56:52,080 fixed permanent home and principal 4501 03:56:52,080 --> 03:56:54,239 establishment which he or she whenever 4502 03:56:54,239 --> 03:56:58,880 absent intends to return. Um, so 4503 03:56:58,880 --> 03:57:01,600 it also states the documents we've 4504 03:57:01,600 --> 03:57:03,199 already mentioned uh vehicle 4505 03:57:03,199 --> 03:57:05,120 registration, voter registration, bank 4506 03:57:05,120 --> 03:57:08,479 accounts, state income tax filings 4507 03:57:08,479 --> 03:57:10,960 um and driver's license. 4508 03:57:10,960 --> 03:57:16,080 uh in reviewing the flight 4509 03:57:16,080 --> 03:57:18,560 pattern that's not necessarily part of 4510 03:57:18,560 --> 03:57:20,960 the documentation, but um it does 4511 03:57:20,960 --> 03:57:22,800 contain both residences, San Francisco 4512 03:57:22,800 --> 03:57:25,840 and Camaro. We find that um not 4513 03:57:25,840 --> 03:57:28,640 definitive proof. He did habitually 4514 03:57:28,640 --> 03:57:32,160 returning to a San Francisco address. Uh 4515 03:57:32,160 --> 03:57:34,000 the bank accounts that we also found 4516 03:57:34,000 --> 03:57:35,920 were not definitive as well because you 4517 03:57:35,920 --> 03:57:39,520 do see both locations showing up. Camrio 4518 03:57:39,520 --> 03:57:41,920 and San Francisco are on the bank 4519 03:57:41,920 --> 03:57:43,840 accounts as well. So we did not find 4520 03:57:43,840 --> 03:57:45,680 that as definitive proof. The one thing 4521 03:57:45,680 --> 03:57:48,080 we saw that was definitive in our book 4522 03:57:48,080 --> 03:57:51,439 was the uh state income tax filings 4523 03:57:51,439 --> 03:57:54,080 where 23 and 24 both reported San 4524 03:57:54,080 --> 03:57:56,160 Francisco as the primary residence 4525 03:57:56,160 --> 03:57:59,279 county and then 25 is the first year we 4526 03:57:59,279 --> 03:58:02,560 see Ventur County show up. Also, the 4527 03:58:02,560 --> 03:58:05,279 typical 4528 03:58:05,279 --> 03:58:08,239 um the typical measures people take when 4529 03:58:08,239 --> 03:58:10,319 changing primary residences appear to 4530 03:58:10,319 --> 03:58:13,439 all have occurred at 2025 as far as 4531 03:58:13,439 --> 03:58:17,040 changing mailing addresses, notifying 4532 03:58:17,040 --> 03:58:19,760 your place of work, bank account, any 4533 03:58:19,760 --> 03:58:22,560 all those other normal items that people 4534 03:58:22,560 --> 03:58:24,640 update their 4535 03:58:24,640 --> 03:58:26,560 uh primary residence. Based on the 4536 03:58:26,560 --> 03:58:28,160 testimony today, it sounded like all 4537 03:58:28,160 --> 03:58:31,439 that began occurring in 2025 and is 4538 03:58:31,439 --> 03:58:34,479 still occurring today. So, based on the 4539 03:58:34,479 --> 03:58:36,080 totality of evidence, we didn't have 4540 03:58:36,080 --> 03:58:37,680 enough evidence to show primary 4541 03:58:37,680 --> 03:58:40,720 residence uh within one year of the 4542 03:58:40,720 --> 03:58:42,800 changing. 4543 03:58:42,800 --> 03:58:43,760 Thank you. 4544 03:58:43,760 --> 03:58:45,600 >> Okay, good. [clears throat] 4545 03:58:45,600 --> 03:58:49,439 And that's going to close this case and 4546 03:58:49,439 --> 03:58:57,040 um I can give you a decision now. Um it you know it was very both parties 4547 03:58:57,040 --> 03:59:00,479 presented uh very good cases and it is 4548 03:59:00,479 --> 03:59:04,080 not an easy decision but as the property 4549 03:59:04,080 --> 03:59:07,040 tax rules and the annotations state it's 4550 03:59:07,040 --> 03:59:09,199 a factual determination on I'm the 4551 03:59:09,199 --> 03:59:14,000 finder of fact here. Um and one thing I 4552 03:59:14,000 --> 03:59:19,520 do want to say is that um the 4553 03:59:19,520 --> 03:59:22,960 my understanding is is that 4554 03:59:22,960 --> 03:59:26,080 uh once the exclusion is granted if it 4555 03:59:26,080 --> 03:59:31,040 is granted based upon the uh residency 4556 03:59:31,040 --> 03:59:33,520 or the homeowner's exclusion 4557 03:59:33,520 --> 03:59:37,520 uh then if um if there's a change in 4558 03:59:37,520 --> 03:59:41,199 that where the child who received the 4559 03:59:41,199 --> 03:59:45,520 exclusion no longer is staying or living 4560 03:59:45,520 --> 03:59:50,080 at the family home as their principal 4561 03:59:50,080 --> 03:59:52,080 residence then at that time the 4562 03:59:52,080 --> 03:59:55,520 exclusion can be removed and should be 4563 03:59:55,520 --> 03:59:59,120 by law. So it has to be the uh physical 4564 03:59:59,120 --> 04:00:01,840 place of residence during the whole time 4565 04:00:01,840 --> 04:00:05,279 that the exclusion is granted. But as 4566 04:00:05,279 --> 04:00:09,920 far as granting the exclusion, um I 4567 04:00:09,920 --> 04:00:12,479 believe that the homeowners exclusion 4568 04:00:12,479 --> 04:00:14,560 should be granted. 4569 04:00:14,560 --> 04:00:17,040 Uh I mean the uh parent child exclusion 4570 04:00:17,040 --> 04:00:19,120 should be granted and that's based on 4571 04:00:19,120 --> 04:00:22,560 the physical president presence evidence 4572 04:00:22,560 --> 04:00:26,239 that's been u presented today by the 4573 04:00:26,239 --> 04:00:27,920 applicant. 4574 04:00:27,920 --> 04:00:31,439 um and and moreover more the number of 4575 04:00:31,439 --> 04:00:37,760 days that he was in the residence within 4576 04:00:37,760 --> 04:00:40,080 one year of the date of death of his 4577 04:00:40,080 --> 04:00:43,359 mother. Um so based upon my factf 4578 04:00:43,359 --> 04:00:46,160 finding and the preponderance of the 4579 04:00:46,160 --> 04:00:49,199 evidence the credibility of the 4580 04:00:49,199 --> 04:00:52,640 testifying applicant um just to 4581 04:00:52,640 --> 04:00:56,160 reiterate the exclusion shall be granted 4582 04:00:56,160 --> 04:01:02,229 the parent child exclusion. 4583 04:01:02,239 --> 04:01:04,960 » Thank you Cargus. 4584 04:01:04,960 --> 04:01:09,600 And so it's with that being said, um do 4585 04:01:09,600 --> 04:01:12,160 we still need a evaluation hearing for 4586 04:01:12,160 --> 04:01:15,279 the next one if if the 4587 04:01:15,279 --> 04:01:17,359 applicants 19 will be approved? 4588 04:01:17,359 --> 04:01:20,239 >> Yeah. So um 4589 04:01:20,239 --> 04:01:22,800 I don't believe evaluation hearing would 4590 04:01:22,800 --> 04:01:24,960 be necessary since we're granting it. it 4591 04:01:24,960 --> 04:01:29,439 would be 100% granted and therefore the 4592 04:01:29,439 --> 04:01:33,040 uh June 8th 2023 date would no longer 4593 04:01:33,040 --> 04:01:34,720 need a reassessment. 4594 04:01:34,720 --> 04:01:38,640 >> Okay. So we can cancel the the tovoid 4595 04:01:38,640 --> 04:01:42,880 having you come back in in uh October or 4596 04:01:42,880 --> 04:01:45,600 on the record cancel the the uh 4597 04:01:45,600 --> 04:01:49,520 bifurcated hearing for October 26 2026. 4598 04:01:49,520 --> 04:01:51,040 >> Okay. 4599 04:01:51,040 --> 04:01:53,120 And that's that's the end of the agenda. 4600 04:01:53,120 --> 04:01:54,960 >> That concludes the hearing. can journ at 4601 04:01:54,960 --> 04:01:56,800 any F101. 4602 04:01:56,800 --> 04:01:59,520 >> This hearing is now a journal 4603 04:01:59,520 --> 04:02:02,520 for free.