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Appellant was not present for the hearing. Appellant requested land value per appeal form is <br />$1,000. County recommended sustaining the county value of $76,400 based on the fee simple <br />value of the land and a sale in the area. <br /> <br />Ms. Blancett-Maddock moved to sustain the County’s 2022 land value of $76,400 as the <br />appellant did not prove the assessed value of the property exceeds by more than 20% <br />the ratio of assessment to market value. Mr. Harano seconded the motion. Prior to the <br />vote, the appraiser stated the Appeal Data Worksheet is incorrect as she inverted the <br />building and land values. Appraiser confirmed the land value is $196,800 for the land. Ms. <br />Blancett-Maddock withdrew her motion. <br /> <br />Board members re-reviewed the information based on the error on the Appeal Data Worksheet <br />presented by the county. Further discussion and questions by the Board were made to the <br />County. <br /> <br />Ms. Blancett-Maddock moved to sustain the County’s land value of $196,800 as the tax <br />payer has not shown the assessed value of the property exceeds by more than 20% the <br />ratio of assessment to market value. Mr. Harano seconded the motion. A call for <br />discussion was made. <br /> <br />Ms. Blancett-Maddock discussed the purchase price of the property approximately 14 years ago <br />and stated the assessment value hasn’t increased by much. <br /> <br />Motion did not pass by a vote of 2:1. Mr. Okumoto was the nay vote, therefore the County <br />assessment stands. <br /> <br />CASE #44478 – HUNT,DAVID J <br />TMK 4-5-015-015-0000 <br /> <br />Right after this case was called, Mr. Jo received an email immediately from a Hilo Clerk <br />stating Mr. Hunt called the office after 9:00am requesting a streaming link for the appeal <br />hearings. From the appellant’s prior email, Mr. Hunt was moving sailboats in the Seattle <br />area. The Board was informed and they requested Mr. Jo try calling the appellant now as <br />there is no streaming available. Keita called immediately and left Mr. Hunt a voicemail. <br /> <br />The parcel is at 45-3355 Ulu Street in Honokaa. Subject is a 16,004 square foot parcel with a <br />720 square foot dwelling with 0 bedrooms and 1 bathroom. The subject parcel has been <br />discounted 20% as it is bordered by 3 roadways. The improvements were built in 2016 and has <br />a grade of 3-. <br /> <br />The 2022 land and building values are under appeal. <br /> <br />The appellant was not present for the hearing due to reasons mentioned earlier. Documentation <br />from the appellant was included in the appeal packet as to why the appellant is requesting a <br />lowered property value. Appraiser presented the County’s case and recommended sustaining <br />the County’s land value of $166,100 and building value of $159,100. A call for questions was <br />made. <br /> <br />Mr. Okumoto moved to sustain the county’s values for both land at $166,100 and building <br />$159,100 because the assessed value of the property does not exceed by more than 20% <br />the ratio of assessment to market value. There is no lack of uniformity or inequality <br /> <br />