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was denied, but it appears the appellant made a mistake as the County had given what <br />you applied for. Motion passed by a vote of 4:0. <br /> <br />Mr. Tokuuke was excused and left the hearings at 12:10pm <br /> <br />CASE #45137 – HILTON RESORTS CORPORATION <br />TMK 6-9-007-039-0000 <br /> <br />The appellant requested for a reschedule of the hearing (Exhibit A). Ms. Blancett- <br />Maddock moved to deny the continuance based on the late notice from the appellant. <br />Appraiser supervisor stated County was anticipating a withdraw and did not prepare an <br />appeal packet. The motion was seconded by Mr. Harano. Mr. Okumoto questioned email <br />correspondence between County and the appellant regarding last hearing date. Motion <br />passed to deny the extension to October 11 request by a vote of 3:0. <br /> <br />Ms. Blancett-Maddock requested in the future that the County not use the Complaint <br />Hearing to reschedule cases to. <br /> <br />Mr. Harano asked the County to call the case. <br /> <br />The appellant was not present. Present for the County was appraiser supervisor, Dionne Costa. <br /> <br />The land and building values are under appeal. <br /> <br />The County recommended to sustain the land value of $19,076,200 and building value of <br />$118,977,500. A call for questions was made. <br /> <br />Ms. Blancett-Maddock moved to sustain county’s assessment ffor both the land and <br />building for a total of $138,053,700 as the appellant has failed to show any grounds for <br />their appeal. Mr. Okumoto seconded the motion. Motion passed by a vote of 3:0. <br /> <br /> <br />CASE #44285 – ELLIOTT, PAUYL & CODDE-ELLIOTT, CHARLENE D <br />TMK 5-5-018-037-0000 <br /> <br />The appellant was not present. Present for the County was Assistant Real Property Tax <br />Administrator, Keita Jo and appraiser, Hoku Manning. <br /> <br />The parcel is a 2.301 acre property located in Maliu Ridge. There is a 2,458 square feet, 4 <br />bedroom, 2.5 bath improvement. <br /> <br />The receipt of the 3% CAP of the homeowner exemption is under appeal. <br /> <br />The County presented their case and explained per Hawaii County Code, the 3% CAP year <br />starts with a base year of 2022. Per appeal form, the appellants want the 3% CAP to start with <br />2021 as the base year and have the 3% apply to the 2022 year. <br /> <br />Ms. Blancett-Maddock moved to sustain the county’s values for the land value of <br />$399,600 and the building value of $760,400 as the appellant did not show a denial of an <br />exemption to which they were entitled. Chairman Harano confirmed they are receiving <br /> <br />