thrive because of all of the opportunities on the way to this community. >> bayview has changed. it is growing. a lot of things is different from when i was a kid. you have the t train. you have a lot of new business. i am looking forward to being a business owner in my neighborhood. >> i love my city. you know, i went to city college and fourth and mission in san francisco under the chefs ria, marlene and betsy. they are proud of me. i don't want to leave them out of the journey. everyone works hard. they are very supportive and passionate about what they do, and they all have one goal in mind for the bayview to survive. >> all right. it is time to eat, people.

i>> we broke ground in le. december of last year. we broke ground the day after sandy hook

connecticut and had a moment of silence here. it's really great to see the silence that we experienced then and we've experienced over the years in this playground is now filled with these voices. >> 321, okay. [ applause ] >> the park was kind of bleak. it was scary and over grown. we started to help maclaren park when we found there wasn't any money in the bond for this park maclaren. we spent time for funding. it was expensive to raise money for this and there were a lot of delays. a lot of it was just the mural, the sprinklers and we didn't have any grass. it was that bad. we worked on

sprinkler heads and grass and we fixed everything. we worked hard collecting everything. we had about 400 group members. every a little bit helped and now the park is busy all week. there is people with kids using the park and using strollers and now it's safer by utilizing it. >> maclaren park being the largest second park one of the best kept secrets. what's exciting about this activation in particular is that it's the first of many. it's also representation of our city coming together but not only on the bureaucratic side of things. but also our neighbors, neighbors helped this happen. we are thrilled that today we are seeing the fruition of all that work in this city's open space. >> when we got involved with

this park there was a broken swing set and half of -- for me, one thing i really like to point out to other groups is that when you are competing for funding in a hole on the ground, you need to articulate what you need for your park. i always point as this sight as a model for other communities. >> i hope we continue to work on the other empty pits that are here. there are still a lot of areas that need help at maclaren park. we hope grants and money will be available to continue to improve this park to make it shine. it's a really hidden jewel. a lot of people don't know it's here.

>> once i got the hang of it a little bit, you know, like the first time, i never left the court. i just fell in love with it and any opportunity i had to get out there, you know, they didn't have to ask twice. you can always find me on the court. [♪] >> we have been able to participate in 12 athletics wheelchairs. they provide what is an expensive tool to facilitate basketball specifically. behind me are the amazing golden state road warriors, which are one of the most competitive adaptive basketball teams in the

state led by its captain, chuck hill, who was a national paralympic and, and is now an assistant coach on the national big team. >> it is great to have this opportunity here in san francisco. we are the main hub of the bay area, which, you know, we should definitely have resources here. now that that is happening, you know, i i'm looking forward to that growing and spreading and helping spread the word that needs -- that these people are here for everyone. i think it is important for people with disabilities, as well as able-bodied, to be able to see and to try different sports, and to appreciate trying different things. >> people can come and check out this chairs and use them. but then also friday evening, from 6:00 p.m. until 8:00 p.m., it will be wheelchair basketball we will make sure it is available, and that way people can no that people will be

coming to play at the same time. >> we offer a wide variety of adaptive and inclusion programming, but this is the first time we have had our own equipment. [♪].

>> let's get started. welcome. yeah. you can be excited. you should be. welcome to the beautiful new playground, everyone. [ cheering and applause ]. >> my name is phil ginsburg. i am the manager of the recreation and parks department. we're so pleased to have everyone here to celebrate what is really a transformation for this playground, a place where childhood memories will be created and opportunities for imaginative play are endless. there are a lot of community supporters and folks that made this happen. we're going to introduce and recognize all of them during our short program, but i'm so honored to introduce someone who has kept her eye on this playground for many years. as district supervisor and now

as mayor, she is our park champion and chief. our kids do not need an advocate, because they've got mayor london breed. >> mayor breed: thank you so much, phil. let me tell you, i can't be more happy than to be here today. i remember a couple years ago when we cut the ribbon on the new basketball courts and there were conversations going on and on and on about the playground and the next to do something better. the parents who bring their kids here on a regular basis reflects what we see here today. as much as i love. i grew up in sands, so i'm a big fan, but the fact is these kids

are going to have a great time. we are so lucky in san francisco that we have so many people in this community that are so generous and we're actively engaged to shape what this playground looks like right now. we have amazing contributors who have invested so much money into supporting and making this happen. our incredible partner, the parks alliance, thank you so much for your continued alliance and this playground. thank you were jody pritzer for your major contribution to this project. and brian baker who hosted. thank you so much for your work

and for your advocacy. the work that you do to raise the funds and contribute to make this possible makes it happen sooner rather than later. so thank you, because the kids that are here today are going to be able to have a good time and enjoy this amazing playground. i know they don't want to hear a bunch of long speeches. i know they can't wait to get started with playing. thank you to the nopa community and the ashbury community for your work and advocacy. it is so great to be here today to have this incredible experience. i know you are wondering why is sheriff vicky hennesey here today. she's not here to take anyone to jail. her granddaughter is a lover of

this playground and we are happy to have her as a supporter, so thank you for your service to san francisco. fill, you say that i am the park champion, i tell you no one works harder to bring in the resources and move these projects faster to get these done so that you have these results today. thank you and your team for the work that you continue to do. [ applause ]. >> mayor breed: last but not least, i started that and she finished it. valley brown has been an amazing advocate for this community for decades and she made sure that we got this project done. i will say in absolute record time. we just broke ground on this project last year and in bureaucracy time, this is fast. ladies and gentlemen, the person who was making it happen and doing the work for this community, your supervisor,

valley brown. [ applause ]. >> thank you, mayor breed. i remember when this was a twinkle in your eye, phil. i see the ashbury council is here. people have come here because this is an amazing park and the way that it was done with the contributor contributors made it what it is now. look at everything. i was looking around. i can't believe how cool it is, and i'm going to take a slide down that slide. i don't know if anybody has done it yet, but i want to go and slide down that slide. it looks so fun. i have to say that the city is like a tanker in ice.

every time we try to do something, it takes that long. this is something that went fast because of community support, because we had private people coming in and saying let's make this work, and we can turn faster than a tanker in ice. thank you, everyone, thank you, mayor breed, and let's play. >> supervisor brown said it perfectly, let's play. the mayor has keys to the city and gives proclamations at the board and we give away park signs to true park champions. thank you for all of your incredible support. [ cheering and applause ]. >> the mayor alluded to the fact that this was a big community effort. we need partners and friends.

government doesn't do it all alone anymore. we need the support. i'm pleased to bring up our closest friend, drew beker. the alliance of parks department have worked together since 2013 or 2014 on let's play s.f. which is our campaign to renovate the 13-mo 13-most-deserving playgrounds around the city. it is a $30 million effort that has a significant amount of public money, but that wasn't enough to get it done. we are the parks alliance and is the san francisco recs and parks department work together on so many things, including our 150th golden gate park celebration. this is part of that. the panhandle itself was practice for building golden gate park. around the park are 80,000 trees

that were planted to figure out what would work best down the road. i'm so pleased to bring up a special partner, drew beker. >> thanks, phil. i want to give a shout out. thank you, mayor, thank you, valley, thank you, phil. the parks alliance is so happy to be a part of this wonderful event. i would like to give a shout out to the civic committee. thank you so much. you helped make this possible. i want to give a shout out. thank you, liz, for everything you do. also brian baker held an event before this. thank you for you and your family to support us and the san francisco parks alliance. thank you so much. and the rec and park commissioners, we couldn't do this without them giving the okay to make all of this happen. we have partners with rec and

parks and they don't get shout outs that much. i want phil, lisa, and abigail to know how much we appreciate what you do. it is so amazing to have one of the top rec and parks departments here in san francisco. you have no idea how important it is to push these types of projects forward and make this happen and that's because it comes from the top. your amazing manager, phil, ginsburg, let's give it up for him. >> this public-private partner that was alluded to, we raised about $11.3 million for 13 playgrounds across the city. our goal is to raise $14 million, so we have a little bit more to go in order to make this playground and close out this

program and have the most equity-focused playground initiative in this country called "let's play s.f.." let's make sure you visit "let's play s.f.." make sure you are part of this movement to bringing this movement to 20,000 kids across this city. it's about making parts a part of each and every community. parks are part of the big puzzle, about keeping the parks part of our story. we need to move neighborhoods forward building parks. thanks for being a part of this movement and let's play. thank you so much. >> thank you, drew. this playground is about play and it's about community. so representing our community today, we are so pleased to welcome 45 preschoolers from

steppingstones preschool. your granddaughter is here, but steppingstones has a spot in my own heart. representing steppingstones and speaking on behalf of the community, i'm pleased to welcome a few members to share the importance of let's play. >> hi. my name is rakoia. i'm a director of a local preschool up the street, but more importantly i'm a mother of a 2 year old who is up there right now. i actually came here from l.a. i went to ucla. when i came to san francisco and looked at the preschools for work and realized none of the preschools have outdoor spaces or if they did, it was tiny. so steppingstones uses the

community for their playground. what a resource to have playgrounds like these. this is an amazing playground just for the preschoolers, but also now that i'm a mom, for communities like this for playgrounds that inspire community and imagination. we were just here in april for the ground breaking, and now it's november and it's incredible. thank you so much, everyone. [ cheering and applause ]. >> before we do our first slide with our steppingstones preschoolers and supervisor brown, we have some gratitude. i need to do some closing acknowledgements. we have a lot of gratitude for all of our supporters. without their help and support as i said, this wouldn't be possible. let me echo my thanks to the pritsker family.

for brian and lesley baker, thank you so much for your support. for the folks from kaiser permanente, they have been big supporters. this weekend we lost an advocate for health and equity and diversity and true supporters of playgrounds and someone who understood the very important experience of play. we would ask you to take a quick moment of silence in mrmr. permi mrmr. permi mrmr. permi mr. permit -- permanente's honor. thank you. let's give a round of applause. we're also pleased to be joined today by sheriff hennessey and her granddaughter. vivian liang, and then dmitri

barstani is here with his mom, georgia. are you here and can you raise your hands? they're over there. thank you, dmitri and georgia for being here today. we're honoured to be here. his memory and gus' memory will live on. i would like to thank niko and marie who helped to work on the bench plaque that i believe are here. tim sieford and michelle welsh. steve courier from the parks and recs open space advisory. and then to the design and construction teams, you have an inspired design and project. they deserve our thanks.

to the landscape project. jeff cooper from c.p.m. services. and then to my own amazing team, the project managers for this effort, it takes a village, karen rupert, brett emerey contributed to this project. thank you, lisa branson, to your team to make this dream come to reality for our kids. we're going to have some honorary preschooler that is are going to join us. supervisor brown, if you want to join us too. the mayor is going to lead us in a countdown.

>> mayor breed: okay, supervisor brown, you're going to have to put a kid in your lap. are we ready, kids? five, four, three, two, one, let's play! >> thank you, everybody. in the words of our mayor, let's play. [♪]

>> 5, 4, 3, 2 , 1. cut. >> we are here to celebrate the opening of this community garden. a place that used to look a lot darker and today is sun is shining and it's beautiful and it's been completely redone and been a gathering place for this community. >> i have been waiting for this garden for 3 decades. that is not a joke. i live in an apartment building three floors up and i have potted plants and have dreamt the whole time i have lived there to have some ability to build this dirt. >> let me tell you handout you -- how to build a community garden. you start with a really good idea and add

community support from echo media and levis and take management and water and sun and this is what we have. this is great. it's about environment and stewardship. it's also for the -- we implemented several practices in our successes of the site. that is made up of the pockets like wool but they are made of recycled plastic bottles. i don't know how they do it. >> there is acres and acres of parkland throughout golden gate park, but not necessarily through golden community garden. we have it right in the middle of

[♪] >> i just wanted to say a few words. one is to the parents and to all of the kids. thank you for supporting this program and for trusting us to create a soccer program in the bayview. >> soccer is the world's game, and everybody plays, but in the united states, this is a sport that struggles with access for certain communities. >> i coached basketball in a coached football for years, it is the same thing. it is about motivating kids and keeping them together, and giving them new opportunities. >> when the kids came out, they had no idea really what the game was. only one or two of them had played soccer before. we gave the kids very simple lessons every day and made sure that they had fun while they were doing it, and you really could see them evolve into a team over the course of the season. >> i think this is a great opportunity to be part of the

community and be part of programs like this. >> i get to run around with my other teammates and pass the ball. >> this is new to me. i've always played basketball or football. i am adjusting to be a soccer mom. >> the bayview is like my favorite team. even though we lose it is still fine. >> right on. >> i have lots of favorite memories, but i think one of them is just watching the kids enjoy themselves. >> my favorite memory was just having fun and playing. >> bayview united will be in soccer camp all summer long. they are going to be at civic centre for two different weeklong sessions with america scores, then they will will have their own soccer camp later in the summer right here, and then they will be back on the pitch next fall. >> now we know a little bit more about soccer, we are learning more, and the kids are really enjoying the program. >> we want to be united in the

bayview. that is why this was appropriate >> this guy is the limit. the kids are already athletic, you know, they just need to learn the game. we have some potential college-bound kids, definitely. >> today was the last practice of the season, and the sweetest moment was coming out here while , you know, we were setting up the barbecue and folding their uniforms, and looking out onto the field, and seven or eight of the kids were playing. >> this year we have first and second grade. we are going to expand to third, forth, and fifth grade next year bring them out and if you have middle school kids, we are starting a team for middle school. >> you know why? >> why? because we are? >> bayview united. >> bayview united. >> that's right. - working for the city and county of san francisco will immerse you in a vibrant and dynamic city that's on the forefront of economic growth, the arts, and social change. our city has always been on the edge of progress and innovation.

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with the city and county of san francisco. >> hi. my name is carmen chiu, san francisco's elected assessor. buying your first home is a big deal. for many of us, it's the single largest asset that we'll own. that's why it's really important to plan ahead for property taxes so that there are no surprises. a typical question new homeowners ask is what is a supplemental tax. so understand supplemental tax, we need to start with proposition 13. under california's prop 13 law, the value we use to calculate your property tax is limited to a 2% growth peryear, but when ownership changes, prop 13

requires that we set a properties assessed value to market value. the difference in value between the previous owner's value and the new value is the supplemental assessment. how does the supplemental assessment translate to the tax you need to pay? supplemental tax is calculated by applying the tax rate to the value and then prorating it for the amount of time that you owned it in that tax year. in generale, the tax rate is roughly 1%. let's walk-through an example together. here dan is the original owner of a home with a prop 13 protected value of $400,000. with a tax rate of 1%, he pays $4,000. dan sells his home to jennie at a market rate of $700,000. in this case, jennie's home will be reassessed to $700,000, and jennie is responsible for paying property taxes at that level from the time she first owns it. many times, people might have

already paid their property taxes in full by the time they sell their home. in that case, dan has paid $4,000 in taxes already for the full year. jennie would likely payback dan through escrow for her share of the $4,000, depending on the proportion of the tax year she owns the home. however, she's also responsible for paying taxes at the higher market value from when she begins to own the home. how does that work? let's say jennie owns the property for nine months of the first tax year, which is approximately 75% of the year. during the escrow process, she'd pay dan back 75% of the $4,000 he already paid, which is $3,000. on top of that, she would owe taxes at the higher rate for the proportion of the year she owned the house. in this case, she owes the amount not already billed through dan or $700,000 minus

$400,000, multiplied by a tax rate of 1%, and multiplied again by 75% to reflect the time she owned the home in that tax year. here, jennie's supplemental tax is roughly $2,250. going forward, jennie will be billed at her new reset prop 13 value. are you still with us? if this isn't complicated enough, some new owners might receive two supplemental tax bills, and this has to do with the date that you transfer property. but before we get to that, you first need to understand two concepts. first, what is a fiscal year? in california, local government runs on a fiscal year. unlike the calendar year, where the year begins on january 1, a fiscal year begins in the middle of the year, on july 1. property tax follows the fiscal year cycle. second, state law requires

property be valued as of january 1 every year, in other words, new year's day. the value as of january 1 is used to calculate property taxes for the upcoming fiscal year. this means property value as of january 1, 2018 will be usedtor fiscal year 18 -- used for fiscal year 18-19 covering july 2018 through june 2019. similarly, the value of january 1, 2019 will be used for the fiscal year covering july 2019 through june 2020. now back to whether you should expect to receive one or two supplemental tax bills. the rule of thumb is that if the property transfers happens in the first half of the fiscal year, in other words between july and december, then you should expect only one supplemental tax fill. if the transfer happens in the second half of the fiscal year or between january and june, you should expect two supplemental tax bills. here's the reason why. using dan and jennie's example

again, dan's $400,000 value as of january 1 is used to set the tax bill for the following fiscal year beginning july through june of the next year. jennie buys the property from dan in october. the taxable value is reset to $700,000 as of october, but the bill issued still reflects dan's lower value. in this case, jennie would expect to receive one supplemental or catch-up bill to capture the difference between her assessed value and began's fr began's -- dan's from october through june. because of january 1 we already know of the sale, we would have used the following year to set jennie's property taxes and no other supplemental bill should be received. however, if dan sells the property to jennie in march, instead, jennie should expect two supplemental bills. like before, jennie would receive one supplemental bill to cover the time in which she owned the home in the current tax year from march to june.

but because as of the next january used to set the tax base for the following tax year, dan still owned the home, the following year's entire bill still reflects the values not updated for jennie. in this instance, jennie receives a second supplemental for the following year covering july through june. after the supplemental tax bills, new owners should receive only one regular tax bill peryear going forward. remember our office values the properties, but billing and collections are handled by another organization called the treasurer and tax collector's office. if you'd like to learn more, please visit our website at sfassessor.org. thank you for watching.

>> good morning. this is wednesday, november 20, 2019 meeting of the budget & finance committee. i am chair fewer. i would like to make a motion to excuse supervisor. >> four from this meeting paid if i can take that