2022-10-11 Complaint Hearing - Laserfiche WebLink

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CASE #44699 – L G K Trust/Linda Gail Kubo TMK 7-8-010-052-0113 The subject property is a 1,940 square foot condominium unit in the Keauhou area. The unit is 1 bedroom, 1.5 baths and is located on Alii Drive at the end of Keauhou Gardens Condominiums, which is just below the Keauhou Shopping Center. The building value is under appeal. Appellant Linda Gail Kubo was present at the hearing. Appraiser Ernest Texeira was presented for the County. Appellant stated the 1,940 square feet is not all living area. The unit is 1,300 square feet and there is an unpermitted 640 square foot loft which is accessed an exterior stair case and has no ventilation. Appellant stated not all the 640 square foot area is livable as the loft is shaped like a teepee. She clarified when she purchased the unit, it was gutted. Appellant is requesting the building value be lowered to $360,000. County appraiser stated the 1,940 square feet does include the loft square footage. The County’s assessed building value of $493,600 reflects a lower price than any of the other sales in the complex. Appellant purchased the property for $502,500 in September 2021, the total assessment for 2022 is $501,600. Rebuttals by both the appellant and appraiser were presented. Board reviewed documentation. Board asked questions to the appellant and county. Mr. Harano asked if there were no further questions, can we entertain a motion at this time for discussion purposes. Ms. Blancett-Maddock moved to sustain the County’s values, the building value at $493,900 as the appellant did not show there was a lack of uniformity or inequality resulting from the use of illegal assessment methods or an error in the application of the methods. Mr. Tokuuke seconded the motion. Mr. Harano called for discussion. Mr. Tokuuke stated he is concerned about the area upstairs the county added. How much of the 640 square feet is useful. Appraiser stated he was not able to access the area as an appeal inspection was not granted so he cannot confirm. Mr. Tokuuke is unsure what the real value of that area would be. Mr. Harano stated it is the burden on the taxpayer to provide information. Attorney clarified the testimony of Ms. Kubo is evidence. Mr. Harano stated this is a detached unit, you have favorable maintenance fees versus land value whereas most others are sharing a common wall in their units. You say you don’t have a parking garage, but you do have 4 stalls and given the nature of this complex, the 4 parking spaces is your garage it’s just not covered. Mr. Tokuuke to the County. The maintenance monthly fee and the property costs is all that part of your assessment value as far as what the property is worth. Appraiser stated no Mr. Okumoto stated to the appellant that by not making the unit available for inspection, her stating this area is not living space may have hurt her cause. As far as the increase from prior year, it is what the market bears.