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CASE #47750 – LAVEZZARI,DEBRA M (BENEDIZONE E DONO DELGI DEI) TMK 1-5-003-030-0000 The appellant, Ms. Debra Lavezzari, was present via telephone for par?al of the hearing. Present for the County was Appraisal Supervisor, Dionne Costa. The subject property is 0.349 acre parcel located across the Pahoa High School on Pahoa-Kalapana road. The property has two rental dwellings and is ac?vely par?cipa?ng in the Aﬀordable Rental Housing program. Both the land and building values are under appeal. The appellant, Ms. Lavezzari, presented the case. The County presented their case and recommended sustaining the land value of $32,900 and reducing the building value to $127,500. A call for ques?ons was made. Note: The appellant, Ms. Lavezzari, did need to excuse herself from the telephone hearing for personal reasons at approximately 11:36 a.m. Her absence was noted during the County’s ?me to present their case to the Board, where the Chair, Mr. Okumoto, did allow the appellant to make her closing statements. Mr. Eisert mo?oned to sustain the County’s land value of $32,900 and reducing the building value to the recommended amount of $127,500 bringing the total assessed value to $160,400. Seconded by Mr. Tokuuke. A call for discussion was made. Mr. Eisert noted that while looking at the correspondence it appears the appellant previously stated the se?lement amount oﬀer was accepted. In addi?on, there was signiﬁcant evidence provided by the County reﬂec?ng the assessed values. Mo?on passed by a vote of 3:0. CASE #47531 – TAGORDA,RICHARD RIGUNAY TMK 1-6-099-012-0000 The appellant, Richard Tagorda, was not present for the hearing. Present for the County was Valua?on Analyst, Derek Fondy. The subject property is located in the Ainaloa subdivision on Palm Way in the Puna District. The disallowance of the Homeowner classiﬁca?on and exemp?on for the 2020 tax year is under appeal. The County presented their case and recommended sustaining the disallowance of the Homeowner classiﬁca?on and the Homeowner exemp?on for the 2020 tax year. A call for ques?ons was made. Mr. Eisert mo?oned to sustain the County’s recommenda?on for the disallowance of the Homeowner classiﬁca?on and exemp?on for the 2020 tax year. Seconded by Mr. Tokuuke. A call for discussion. Mr. Eisert noted that based oﬀ the evidence provided by the County, the appellant does not qualify for the homeowner classiﬁca?on or the homeowner exemp?on. Mo?on passed by a vote of 3:0. BOARD OF REVIEW Minutes of October 27, 2023 5