2020-08-11 BOR Minutes - Laserfiche WebLink

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The 2017, 2018, and 2019 rollback disallowance of the Home Exemption due to STVR usage is under appeal. Appellant presented their case. County presented their case and recommended sustaining the current assessment for the 2017, 2018, and 2019 Tax Years without the Home Exemption. Despite the property being utilized as the appellant's primary residence, in their absence, rented the entire dwelling and did not maintain a portion of the property exclusively as their primary residence. Mr. Okumoto moved to sustain the County's recommendation to sustain the current assessment and assessments Seconded by Ms. Blancett-Maddock. A call for discussion was made. Motion passed by a vote of 4:1 (Harano). CASE #39193 — WALISZEWSKI, ROBERT S TMIK 6-8-020-062-0000 Appellant was present. County presented to the Board appellant's request to withdraw his case. A call for questions was made. Mr. Harano moved to accept the withdrawal of Case No. 39193 as presented. Seconded by Ms. Blancett-Reinhard. A call for discussion was made. Motion passed by a vote of 5:0. CASE #39078, #390809 #39081, #39221 — JENSEN-HAIGHT, BARBARA TM K 6-4-023-051-0000 Appellant was present. Present for the County was Clerical Supervisor, Ryan Okamura. Property is located in the Puu Nani Subdivision. The rollback adjustment of the Home Exemption for Tax Years 2017, 2018 and 2019 and the 2020 Tax Year Home Exemption are under appeal. Appellant presented their case. County presented their case and recommended sustaining the current assessments for Tax Years 2017-2020 with a $91,000 Home Exemption for 2017, a $99,400 Home Exemption for 2018, a $106,900 Home Exemption for 2019, and a $120,000 Home Exemption for 2020. In addition, all tax years to be without the Homeowner's Tax Rate due to Hosted Short -Term Rental. Mr. Okumoto moved to sustain the County's recommendation with the current assessment for 20179 20189 2019 and 2020 and to grant the Home Exemption for with the Homeowner's Tax Rate for the second half of the 2020 Tax year. Mr. Hughes reinstated the motion to sustain the County's recommendation - 2017 with a $91,000 Home Exemption, 2018 with a $99,400 Home Exemption, 2019 with a $106,900 Home Exemption, and 2020 with a $120,000 Home Exemption, and without the Homeowner's Tax Rate for years 2017 through the first half of 2020. The Homeowner's Tax Rate to be granted for the second half of 2020 Tax Year. Seconded by Mr. Harano. A call for discussion was made. Motion passed by a vote of 5:0. Tax Board of Review I August 11, 2020 Page 5 of 7