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Home My WebLink AboutCOM 0011.000 2022-2024 Y OR t a REAL PROPERTY TAX BOARD OF REVIEW COUNTY OF HAWAII 101 Pauahi Street, Suite No. 4 •Hilo, Hawaii 96720-4679 December 1, 2022 The Honorable Mitch Roth, Mayor 7"1 County of Hawaii 25 Aupuni Street yn... Hilo, Hawaii 96720 The Honorable Maile David #r and Members of the County Councili m i County of Hawaii 25 Aupuni Street Hilo, HI 96720 Dear Mayor Roth, Chairwoman David and Members of the County Council: Pursuant to Chapter 19 of the Hawaii County Code, enclosed please find the 2022 Annual Report of the Real Property Tax Board of Review. Thank you for your time. Respectfully submitted, Nelson Harano Chairman /enclosure cc: Deanna Sako, Finance Director Lisa Miura, Real Property Tax Administrator Comm. No.s',. Ref. To: V _ Ref. ate' , 2 4-24 Hmvai`i County is an Equal Opportunity Provider and Employer REAL PROPERTY TAX BOARD OF REVIEW COUNTY OF HAWAII 101 Pauahi Street, Suite No. 4 • Hilo, Hawaii 96720-4679 PROPERTYREAL I 2022 ANNUAL REPORT December 1, 2022 Introduction Pursuant to the provisions of Chapter 19, Article 12, Section 19-97(e), Hawaii County Code as amended, the members of the Real Property Tax Board of Review submit the following report of activities and recommendations for the 2022-2023 tax year. The recommendations relate to both legislative and administrative matters. Board Membership The following is a list of the officers and members of the Board and when their term ends: Board Members Term Ends — December 31 Nelson Harano, Chairperson 2022 Diane Blancett-Maddock, Vice Chair 2023 Michael Okumoto 2024 Dale Tokuuke 2025 Activities Organizational Meeting The annual organizational meeting of the Board was held on March 29, 2022 at the Puna Conference Room in Hilo for the purpose of electing officers and establishing a tentative appeal hearing schedule for hearings to be held in both Hilo and Kona. Mr. Nelson Harano was elected as Chairperson and Ms. Diane Blancett-Maddock as Vice-Chairperson. A general timeframe of when the annual workshop should take place was discussed. There was a brief discussion of topics to address at that meeting. Real Property Tax Administrator Lisa Miura was also in attendance and provided comments as well as providing that there were no current state bills pending relating to assessments. Hawai`i County is an Equal Opportunity Provider and Employer 2022 Tax Board of Review Annual Report 2022 Board of Review Statewide Conference Due to the ongoing threat of the coronavirus, the State of Hawaii, the Honolulu City and County Real Property Assessment Division cancelled this year's statewide conference. The conference has proven to be very beneficial to all attendees and the Oahu staff has done a great job organizing the event throughout the years. This Board supports this statewide conference and hopes that it will be offered in the future. Workshop A workshop was held on July 12, 2022 at the West Hawaii Civic Center, Building G, Community Hale in Kona with Board Members, Real Property Tax Office Administration, Appraisal and Clerical Supervisors, Appraiser V (Commercial Appraisers), Valuation Analysts, and support staff in attendance. Also present were Deputy Finance Director Diane Nakagawa and Deputy Corporation Counsels, Sinclair Salas-Ferguson, Diana Mellon-Lacey and Sylvia Wan. Opening remarks were provided by Ms. Diane Nakagawa and Ms. Lisa Miura. Mr. Salas- Ferguson provided a presentation on the Role of the Board of Review. Various Real Property Tax staff presented information on the sales ratio analysis, tax classifications, an update on budget and legislature, native forest and agricultural use, 2021 market updates, exemptions, STVR and other various programs offered by the division. The Board was provided the opportunity to present questions to the tax office personnel and administration. The workshop continues to be a very beneficial and worthwhile session to the Board. Appeal Hearings There were 835 appeals filed, including appeals from amended assessment notices (454 from East Hawaii and 381 from West Hawaii), that were scheduled for hearings this tax year for a combined total of$2,825,439,800 disputed. This is an increase from 345 cases in the previous tax year. There were eight (8) sessions held in East Hawaii (July 26, 27; August 16, 17; September 20, 21, 27, 28) and seven (7) sessions held in West Hawaii (August 9, 10, 23, 24; September 13, 14; October 11). The increase in hearings was primarily due to the increase in the number of sales and sale prices. Hawaii island saw a high increase in demand as compared to supply in the 2021 year. Complaint Hearing As required by Chapter 19-97(e), a notice was published on September 4, 2022, specifying a period (September 6— 19, 2022)within which complaints may be filed by a taxpayer. Four complaints were filed this year. The Board held its complaint hearing on October 11, 2022. The first Notice of Complaint received on September 16, 2022 is attached hereto as Exhibit A. The complainant was not present. The second Notice of Complaint received on September 17, 2022 is attached hereto as Exhibit B. The complainant was present via telephone. Hawaii County is an Equal Opportunity Provider and Employer 2 2022 Tax Board of Review Annual Report The third Notice of Complaint received on September 19, 2022 is attached hereto as Exhibit C. The complainant was present via telephone. The fourth Notice of Complaint received on September 20, 2022 is attached hereto as Exhibit D. The complainant was not present. It is noted, none of the complaints received filed a timely appeal for the 2022 tax year. Hawai`i County is an Equal Opportunity Provider and Employer 3 2022 Tax Board of Review Annual Report Comments and Recommendations Administrative Matters 1. Potential appointees should be apprised of the time commitment serving on this Board demands before their names are submitted to the County Council for confirmation hearings. All members are expected to attend all meetings. Meetings in Hilo or Kona occur from July through October with two nights away from home or the office. 2. The Board recommends that additional ane-on-one training continue to be provided by the Real Property Tax division and Corporation Counsel for newly appointed members. This training session should include basic information on programs, appeal procedures and the specifications of their role as a member. 3. The Board recommends that they are accompanied by both Corporation Counsel and the Board Clerk to all conferences, workshops, meetings, and other related matters. 4. The Board recommends continued funding to allow the Board and support staff to attend the statewide conference (when available) as it provides multiple benefits to all participants. 5. The Board suggests agendized training sessions conducted by Corporation Counsel and the Real Property Tax Division. These sessions should provide the Board with information and insight on various issues, topics, programs, etc. and recommends that these training sessions be offered. 6. The Board recommends that the County continue to provide outreach interaction to the public to dispel the misconception that the Real Property Tax Division and the Board of Review sets the tax rates. 7. The Board recommends that the public is continuously informed on the various programs and exemptions Real Property Tax has to offer, e.g., Short-Term Vacation Rental, Agricultural Use Benefit programs and the Homeowner Exemption. One suggestion is to provide more avenues where information can be obtained/provided so the taxpayers can educate themselves. The Board recommends the Real Property Tax office to reach out to the Board of Realtor organizations, Chamber of Commerce and other organizations. 8. The Board appreciates the effort by the administrative and appraisal staff in settling 63% of the appeals that were filed which reduced the hearing time of each scheduled day. The Board appreciate the change to have all the hearings scheduled for the morning sessions and this should be continued. 9. The Board of Review recommends all settlements be reviewed as it has been in the past. The Board recommends the settlement letters include details on the reason for the adjusted value to assist the Board in fully understanding the circumstances of the settlement. 10. The Board encourages the appraisers to cite the Hawaii County Code or the Finance Director Rules and include it in their board packets to support the County's decision Hawai`i County is an Equal Opportunity Provider and Employer 4 2022 Tax Board of Review Annual Report 3 1 I I regarding granting/disallowing programs, exemptions or the subject property values (including but not limited to short term vacation rentals, agricultural use and market value). f i 11. The procedure of rendering an immediate decision in open session upon the completion j of the presentation of each appeal case is found to be an acceptable practice to all parties. Due to the known financial impact of the Board's decision, some cases can be very emotional for the appellant and at times contentious, however the Board understands that it is incumbent upon the appellant to provide the data in support of their claim. 12. The Board continues to be impressed with how well-prepared the appraisers and division administration are in the cases presented. This has been the case for the past five years. The Board does recommend that the appraisers completely fill out the appeal data worksheet, especially the County's recommendation of values located at the bottom of the document. 13. The Board recommends the enforcement of Rule 31.3 — Petitions to Dedicate; Requirements, specifically Rule 31.3 (a)(2) from the County of Hawaii, Department of Finance, Rules and Regulations of the Director of Finance. See attached rule as Exhibit "A". In addition, the Board encourages the appraisers to continue their inspections and reviews of owners under the Non-Dedicated / Dedicated Agricultural Use Program. 14. The Board commends the division for their effort to enforce the homeowner exemption and tax classification ensuring it is reflective of the actual use. 15. The presence of Corporation Counsel at each meeting/hearing has proven itself to be essential and is recommended to continue. The Board has relied upon Corporation Counsel in many instances for clarification and interpretation of rules and/or laws. 16. The presence of the Real Property Administrator and/or Assistant Real Property Administrator at each meeting/hearing has proven itself to be essential and is recommended to continue. The Board has relied upon the administration in many instances for information on office policies and procedures before rendering decisions. 17. The Annual Workshop, which included Real Property Tax staff and board members, held prior to the start of this year's appeal hearings, is very informative and productive for all attendees. The continuation of this workshop is highly recommended as it allows the administrative staff to present a broad array of relevant tax matters and is viewed as an important refresher course for board members and an educational benefit for newer ones. 18. The Board is aware that the Real Property Tax Division's Short-Term Vacation Rentals (STVR) ordinance differs and/or conflicts with how other county departments' STVR ordinances are written. The public would have a clearer understanding how STVRs worked if a singular ordinance was written that applied to multiple departments where it could be regulated and enforced collectively. Hawai`i County is an Equal Opportunity Provider and Employer 5 2022 Tax Board of Review Annual Report Legislative Matters 1. The Board continues to strongly recommend that the Hawaii County Code be amended to change the $50.00 appeal fee to be non-refundable due to the postage costs (USPS Certified Mail) and time it takes to process an appeal. The appeal fee would only be refunded in instances of a county error. 2. The Board recommends a review of the Non-Dedicated and Dedicated Agricultural Use Programs. A final report dated September 20, 2019, was submitted to the Hawaii County Council by the Agricultural Committee which recognized these programs needed to be updated. See attached report as Exhibit "B", pgs. 7-9. The Board agrees agricultural activities should be encouraged, however there needs to be clear clarification on what qualifies for the non-dedicated agricultural preferential value to discourage abuse of the system. Close Chairperson's Reflections Having served as a volunteer board member for the past four years and this current year as chairperson for my fifth and final year of service, I am proud to have served and to have been a member of this board. During appeals season, Real Property Tax Division of Hawaii County has always exhibited professionalism and reverence combined with preparedness to the board, public and appellants. Attributes which are exemplary and a reflection of the department's management transparent approach. The 2022 increase in the number of appeals was especially difficult for all due to the significant increase in property valuations. Difficulties among others such as department and board scheduling and staffing logistics. From my perspective, looking across the meeting room at appellants, listening to their appeals has been disheartening. Significant increases in property values and resultant increase in one's property tax bill have strained financial resources to pay the property tax bill. A sense most appellants were pleading for lower taxes, rather than lower property values, pervaded my thoughts. It is my sincere hope and request to the County to be resourceful in diversifying its revenue base with other forms of revenue which supplements real property tax revenue and provide welcomed relief to business and homeowners alike. Respectfully submitted, Nelson H Harano Chairperson 2022 Real Property Tax Board of Appeals Hawai`i County is an Equal Opportunity Provider and Employer 6 2022 Tax Board of Review Annual Report Respectfully submitted by Members of the Tax Board of Review: A/v Ne on Harano V. Diane Blancett-Maddock Chairperson Vice-Chairperson Michael Okumoto Dale Tokuuke Member Member Hawai`i County is an Equal Opportunity Provider and Employer 7 RP Form 150-97(e)(Rev 0=011) Dept.or Finance COUNTY OF HAWAFI REAL PROPERTY TAX BOARD OF REVIEW 101 Pauahi St.,Ste. 4,Hilo,HI %720 74-5044 Ane Keohokalole Hwy.,B14 D,2nd Fir. Kaflua Kona,HI%740 TAXPAYER'S C T NOTICE is hereby given that1l 1 (Name ofTaxpayer) hereby files this complaint to the County of Hawaii Real Property Tax Board of Review. The real property identified as Tax Map Key No. p Sh ,ATL^,for tax year 20 20_245-has been improperly valued for real property tax assessment purposes. County's Valuation: Land: Building: I(We)believe that the proper assessment value of the property is as follows: Taxpayer's valuation: Land: be "e.,e el��Ls` / Building: j The grounds of objection t^oy the �yCounty's valuation are: J jU Azy 010 ((( 1.. ! J� Vf I v i�'S/'"tom"' 1Cun E ti�t77 I'd Ir4w ¢f Signed: il YDated: {T ager Day Phone:-_� a jQ Mailing Address: 4)5 �( FOR TAX OFFICE USE ONLY Receipt Acknowledged: Dated: 20 Hawai`i County is an Equal Oppor?unity Provider and Employer EXHIBIT A 3 i K.DAVID MALAMA 106 MOTT-SMITH DRIVE HONOLULU, AII 96822 3 County of Hawaii Real Property Tax Division 101 hi Street Suite Hilo, Hawaii 96720-4224 Attn:Shelley Aoki Transmitted herewith is a check in the amount of$1,730.62 for the following parcels: PUNA PROPERTY E TAX MAP KEY TAX DUE DATE AMOUNT 3-1-2-009:009 2/22/2021 $96.80 3-1-2-009:010 2/22/2021 $100.00 3-1-2-009:011 2/22/2021 $100.00 3-1-2-009:013 2/22/2021 $100.00 3-1-2-009:014 2/22/2021 $100.00 3-1-2-009:032 2/22/2021 $431.04 3-1-3-002:004 2/22/2021 $181.48 3-1-3-002.045 2/22/2021 $167.36 3-1-3-002046 2/22/2021 $167.36 3-1-3-002:066 2/22/2021 $286.58 TOTAL: $1,730.62c Please send rceipt to my address 2106 Matt-Smith Drive Honolulu, Hawaii 96822. Mahalo, K. David Malama (808) 741-6260 cell phone K.DAVID 2106 MOTT-SMFTH DRIVE HONOLULU, HAWAII 96822 County of Hawaii Real Property Tax Division 101 Pauahi Street Suite Hilo,Hawaii 96720-4224 Attn:Shelley Aoki Transmitted herewith is a check in the amount of$2,750.63 for the following parcels: PUNA PROPERTY TAXES TAX MAP KEY TAX DUE DATE AMOUNT 3-1-2-009:009 8/23/21 $3.20 3-1-2-009:010 8/23/21 $100.00 3-1-2-009:011 8/23/21 $100.00 3-1-2-009:013 8/23/21 $100.00 3-1-2-009:014 8/23/21 $100.00 3-1-2-009:032 8/23/21 $468,44 3-1-3-002.004 8/23/21 $181.49 3-1-3-002:045 8/23/21 $705.46 3-1-3-002,0" 8/23/21 $705.46 3-1-3-002:066 8/23/21 $286.58 TOTAL: $2,750.63 )PCW �C� �U Please send rceipt to my address 2106 Mott-Smith Drive Honolulu, Hawaii 96822. M,(ahalo, K. David Malama (808) 741-6260 cell phone K. DAVID MALAMA 2106 MOTT-SMITH DRIVE HONOLULU, 96922 County of Hawaii Real Property Tax Division 101 Pauahi Street Suite 4 Hilo, Hawaii 96720-4224 Attn:Shelley Aoki Transmitted reit Is a check In the amount $2,844.22 for the following parcels: -PUNA EROPERTY TAXES TAX MAP KEY TAX DUE DATE AMOUNT 3-1-2409:009 2/22/2022 $96.80 3-1-2-M-.010 2/22/2022 $100.00 3-1-2-009:011 2/22/2022 $100.00 3-1-2-009:013 2/22/2022 $100.00 3-1-2-009:014 2/22/2022 $100.00 3-1-2-009:032 2/22/2022 $468.44 3-1-3-002:004 2/22/2022 $181.48 3-1-3-002:045 2/22/2022 $705.46 3-1-3-002:046 2/22/2022 $705.46 3-1-3-0021M 2/22/2022 $286.58 TOTAL: $2,844.22 d'eek C � Please send rceipt to my address 2106 Mott-Smith Drive Honolulu, Hawaii 96822. Mahal% K.David Malama (808)741-6260 cell phone i K. DAVID 2106 MOTT-SMITH DRIVE HON 1. i. ,HAWAII 9 County of Hawaii Real Property Tax Division 101 Pauahi Street Suite Hilo, Hawaii 96720-42.24 Shelley Aoki Transmitted herewith is a check in the amount of$S, .S9 for the following parcels: PUNA PROPERTY TAXES TAX MAP KEY TAX DUE DATE AMOUNT 3-1-2-009:009 8/22/2022 $506.2i- 3-1-2-009:010 8/22/2022 $703.59 3-1-2-009x011 8/22/2022 $434.78 3-1-2-009:013 9/22/2022 $726.97 3-1-2-009:014 8/22/2022 $634.87 3-1-2-009:032 8/22/2022 $510.05 3-1-34)02x104 8/22/2022 $245.87 3-1-3-002x045 8/22/2022 $811.12 3-1-3-002:046 8/22/2022 $811.12 3-1-3-4*21056 2/10/2032 $369.33 TOTAL $5,753.98 QV4 e eek 141 Please send rceipt to my address 2106 Mott-Smith Drive Honolulu, Hawaii 95822. Mahal K. David Malama (808)741-6260 cell phone -ZN 'b -,1 it, R23D4Wl3W 02 sw m I } i i a I v i P Form 19-97(e)(Rev 0212011) j Dept.of Finance COUNTY OF HAWAII AL PROPERTY TAX BOARD OF REVIEW 101 Pauahi St.,Ste.4,Hilo,HI 96720 74-5044 Ane Keohokalole Hwy., Bldg. D, 2nd Fir. Kailua Kona,HI 96740 TAXPAYER'S NOTICE OF COMPLAINT US1i O/'RUS FORA411711;VOT RESULT IN i4SSI::Y,'l.D VALUE CIIANG1;S US/s 1tP 1-'ORV/19-91 OPPE,11—IPPLICA170N)rOR ASSf.SS,Y1EATAPPi:.ILS NOTICE is hereby given that JA/y.F=S--.-R, A AIN (Name of Taxpayer) hereby files this complaint to the County ofHawai`i Real Property Tax Board of Review. The real property identified as Tax Map Key No. t`°' p0T . 031 , for tax year 20Stg -20A3 , has been improperly valued for real property tax assessment purposes. County's Valuation: Land: �l q0 q00 d Building: I(We)believe that the proper assessment value of the property is as follows: Taxpayer's Valuation: Land: c�� 700 Building: The grounds of objection to the County's valuation are: � ��'' Signed: d'C Dated: ?(Taxpayer)Day Ph9 gip "-�j3� Mailing Address: /ol kajP�� Pa hay 141 q6 '1� ff FOR TAX OFFICE USE ONLY Receipt Acknowledged: Dated: 20 Huivai'i Coun1Y is an Equal Opportunity Provider and Employer ;- , / 9 IPO L LA to hie a X46.Xp Y �a µy„x ..-1-.:-: v4 . -- -, 3 z2 700 -&,t�L At 7� /'&'ZtWVA�, elo� ct 'eAV-Z�7 ; . MLS A4- 61, 6 307" xa, Z�L4 I-at Irk t i I i m i �- feticw J 4ko, 44 �3 Y icy IN W � 0 to as _ i� I�f I .y w a a � kt ,.. .. h. s d t� 71, 77 IL RA 5 k tK ' �F { to 1) Dept.of F-W=ee COUNTYOFHAWAIGIl REAL PROPERTY TAX BOARD OF REVIEW j 101 Panahi St,$ 96720 i 74-5044 pj42ndFir. Kaflua Kona,E[I 96740 TAXPAYER'SNOTICE OF COMPLAINT :4L ES L'SE RP ORM 19-91(4 F L,4PPLI 7'10,y)FOp,4S.;1,E 17,IPP� NOTICE is hereby given (Name of T yam) hereby files this complaint to the County of Hawaii Real Property Tax Board of Re-view. The real property identified as Tax Map Key No (a ,for tax year 20 -20 ,has been improperly valued for real Pr(Terty tax assessment purposes. county's valuation: Land: 70, woo Building; ... d., I(We)believe that the proper assessment value of the property is as follows: Taxpayer's Valuation: Land: Li,poo Building: ... The grounds of objection to the County's valuation are_ the Kairru, �d used as t! sates The TMKs 1 2-00&((4,1-2-0064M5artd 1-2-006-W6 0 GWP in 2021 to show the raw are 10CSted above sway 130 with Paved Masts and closet ear access to Pahoa kva.These properties are fiat in the n ' �'�these for Vahan==°f very dtazrdtaciaad Is t kbort><x,d tha3 my lot is!orated. do rust tx npare.As the owner of the property,TMK;3-i 2 �and urdw.The pupwtm any} road amass,thud lot yds bmn a putt madam �'��s,wfiad�is wrThnut .the assess value of thus lot has been$4,24 = i34 pars of frrn 2017 to 2420 it has now increased TMsed to assess value of the X0.00 per acre)ter using the conps from the sates of 5 saxes parcels of tarrd in arrother TMK N�x ori astti HonrQstw d Stfixivisiom These TMKs as stead above,used to show the sales in 2021 are io�ated above KGhway 130 mft paved tamrnty roads and closer easier am �' � e+ght�Oad that crus tat is tor�rted !lee amass to Palma town.They Signed ��.�..____ Dated: ('Taxpayer) Day Phone: -- t4tt%Maiting Address: O— � FOR TAX OFFTCE USE ONLY Receipt.Acknowledged: Dated: 20 Hanvar a County is an Egrral gRporrrwit Fmi der and Employ, r i t i i The adiming lot 3-1-2-009-007, 17.025 acres to rny$acres of Keauohana-Kehena-Keekee Ho Tax Office valued at$95,SW.00 for 2022.That is$5,628.67 per acre.I am not sure why my property is being assessed at over$3000.00 per acre more than the acqowwigKa 3-1-2-009-006,8 acres, KeaLtohana-Kehena-Keekee Homesteads,which is without any pracfical access,thousand of yards from apublic mad 8 wtth a graveyard has Tax office assess value of$70,8 0. )� I am not sure of what formulay office to determine these number& The Tax office is also assessing my adjoin 1-2 .400 acres Keauohana-Kehena-Keekee Homesteads,at$252,200.00 for 2022.That is$4,318.00 by using comps from sales of 5 of land in another TMK plat zone and Homestead.When the two adjoining els of land,TMK 3-1-24)09-009,60 000 acres of Keauohana-Kehena-Keekee Homesteads,your Tax Office valued at$129,000.00 for 2022.That is$2,150.00 per acre and TMK 3-1-2-009-0M 74.74 acres of Keauohana-K -Keekee Homesteads,your Tax Office valued at $155,5W.00 for 2022.That is$2,080.54 per acre,these are Mauka to that ancestral land.Again, 1 am not sure of what formula your office is using to determine these numbers. Also,a 40ac property in u -Kehe K ee Homesteads K 1-2-009-OW)that did sell in 2020 in the Plat#009 as shown in the tax records for$20,700.00 was not taken into consideration during this process. No other large parcels of larid have sold in this Plat#ls area ii i I a i Markham R. McNamarra P. O. Box 7247 Hilo, Hawaii 96720 Director of Finance Office,County of Hawaii Real Property Tax Office,Aupuni Center 101 Pauai Street, Suite 4 Hilo, Hawaii 96720 September 19,2022 Attention; Nelson Harano, Chairman,Tax Board of Review County of Hawaii Subject: Complaint against the Director of Finance of the County of Hawaii did not use the proper methods in assessing veal property for the purpose of real property taxation. Dear Sir, I am writing this letter to you, as the chairman of The Tax Board of Review, to file a complaint as to what I believe was an unfair sudden valuation as to the fair market value of the properties in the Plat #009 of the Tax Map Key(3) 1-2 - 009 in the Puna District. I do not feel that the proper methods in assessing real property for the purpose of real property taxation was done. The TMKs 1-2-006-054, 1-2-006-055 and 1-2-006-056 of the Kaimu-Makena Homestead used as the sales comp in 2021 to show the new valuations are located above Highway 130 with paved county roads and closer easier access to town. These properties are Not in the neighborhood that my lot is located. Also, using the smaller acres values for valuation of larger acres is inappropriate and unfair. The properties do not compare. As the owner of the property, TMK;3-1-2-019-008, 8 acres, Keauohana-Kehena- Keekee Homesteads, which is without any practical access, thousand of yards from a public road (landlocked) and a grave yard, the assess value of this lot has been $4,200.00 ($525.00 per acre)from 2017 to 2020 it has now increased to assess value of$70,800.00($8850.00 per acre) by using the comps from the sales of 5 acres parcels of land in another TMK plat zone and Homestead subdivision. These TMKs as stated above, used to show the sales in 2021 are located above Highway 130 with paved county roads and closer easier access to Pahoa town. They are miles away and not in the neighborhood that my lot is located. i I I i i I i i i j Vi The adjoining lot 3-1-2-M-007, 17.025 acres to my 8 acres of Keauohana-Kehena- Keekee Homesteads, your Tax Office valued at$95,800.00 for 2022. That is$5,628.67 per acre. I am not sure why my property is being assessed at over$3000.00 per acre more than the adjoining parcel. K,3-1-2-009-006,8 acres, K ohana-K a-Keekee Homesteads,which is without any practical access,thousand of yards from a public road(landlocked), with a graveyard has a Tax office assess value of$70,800.00 8880. acre)). I am not sure of what formula your office is using to determine these numbers. i The Tax office is also assessing my adjoining Mauka parcel TM 3-1-2-009-008, 58.400 acres of Keauohana-K ena-Keekee Homesteads, at$252,200.00 for 2022. That is$4,318.00 per acre, by using comps from sales of 5 acres parcels of land in another TMK plat zone and Homestead, When the two adjoining parcels of land, TMK 3-1-2-009-009, 60.000 acres of Keauohana-Kehena-Keekee Homesteads,your Tax Office valued at $129,000.00 for 2022. That is$2,150.00 per acre and TMK 3-1-2-009-013, 74.74 acres of Keauohana-Kehena-Keekee Homesteads,your Tax Office valued at $155,500.00 for 2022. That is$2,080.54 per acre, these are Mauka to that ancestral land.Again, I am not sure of what formula your office is using to determine these numbers. Also, a 40ac property in Keauohana-Kehena-Keekee Homesteads(TMK 1-2-009-030) that did sell in 2020 in the Plat# 009 as shown in the tax records for$20,700.00 was not taken into consideration during this process. No other large parcels of land have sold in this Plat#s area. The real property taxes on this property have gone from$200.00 consistently in 2017 to 2021 tax year to $661.98 for the July 1, 2022 to June 30, 2023. It is a welcome the opportunity that Tax Board of Review for the County of Hawaii has opened up this time for these Complaints to be shared in reports from your office being reviewed by Mayor Mitch Roth and the County Council Members of the County of Hawaii. Sincerely Markha . McNamarra y a t l S } ' 7 # 1 Nl- 5 iir N i , f 11"V } 1 ti e is .. 7;.—.� '��✓, � � � , s — 't m 15X AV i Y Cho s,eP, >LEa,- https://maps,hawaiiinformation.oom[Taxmapyiewerj'?st=Hl&v=REseaeeh_9&inp=332009 Page 1 of 1 RP Form 19-97(e)(Rey 0+ 20i i) of F-Mance COUNTY OF HAWAITI REAL PROPERTY TAX BOARD OF REVIEW 101 Pauald St,Ste® ,HBO,M 96720 74-5044 Ane Keohokslaie Elwy.,,, B14 D,Ind Fir. KaUua Kona,M 96740 TAXPAyF_R,S NOTICE OF COMPLAINT USE OF TH"S FORIJ JJ?U NOT RES&Z TM,4&V-SSED PALGECHS USE RP FORM 19-91(4PPF-4L,4PPJJCA T10A,)FOR.4SSESS.'IfEJNT,44-119E Ppf ,4LS NOTICE is hereby given that rnatwv�� (Name of Tavayer) ------- hereby files this complaint to the County Of Hawaii Real Prop e*Tax'Board of Review. The real Property identified as Tax Map Key No for tax Y ear 20 -20—, has been improperly valued for real property tax ass essmentpulpuses. County's Valuation: Land: - o Building: C). I(We)believe that the proper assessment value of the Property is as follows, Taxpayer's Valuation- Land: .. 0.19)0100 Building: p— The grounds of objection to.the County's valuation are: The Uft 12-00 �54,1-2of Ole Kairnu-&%kana Hwwsteed used as * paved county roads mid(1,easier actress the satic)etsccwonnpThines2eMplmtpoeshow ,,ft new vzAWfi0M am located above Highway 130 with Not in the MWftfftood that rr'y"js boated Also, using the smatter Qcm Values for vatuafiDn of kuw acm is hMvapfiate and unfair The PDPffilies do not conpm As the owner of the property,TMI,3 axe-*-% , _1_2_00g4n,Ke "''yards ftn'a P166ft road Hon*siert,which ig without any mac� from 2[217 to 2WO it has now ffl(�to asspendb`ok�the assew vah,18 of thwiot has been$29= MWJ30peraom) ss value Mc"4s of m anther TMK pat mne and NWaste,Of$252,20t>00($4.31&W Per lal%by 00 d�.These TMKs as vated above,used to Shaw from sales of 5 acres bCatSdabove�,�h*ay 130 with wed mlnty—m—ads and clow easier accem to Ndm w the Sales in 2M1 am neighborhood ffly 101- town.Tbav �Seeover am n"Res away and not in the Signed: e Dated AS (Taxpayer) � Day Phone MaihngAddress;.,?C), e2> 1).Q CA FOR TAX OFFICE USE ONLY F Receipt Acknowledged: Dated: -------------------�20 Ha"a"COUntv is miEqual 0 pporfta,io,Pmvide-r and Empkver The two adjoining parcels of land, TMK 3,1-2-009-ow, acres of Keauohana-Kehena- Keekee Homesteads,your Tax Office valued at$129,000.00 for 2022.That is$2,150.00 K 3-1-2-009-013, 74.74 acres of Keauoham-Kehena-Keekee Homesteads, your Tax Office valued at$155,500.00 for 2022.That is$2,080.54 per acre. BtA your Tax office valued TMK 3-1-24X)9-008,my ancestraproperty, 58.400 acres of Keauohana-Kehena-Keekee Homesteads, at$252,200.00 for 2022.That is$4,318.00 per acre, by using comps from sales of 5 acres parcels of land in another TMK plat zone Homestead. l am not sure of what formula your office is using to determine . The real property taxes on this property have .00 consistently in 2017 to 2021 tax year to$2,358.07 for the July 1, 2022 to June 30,2023. More than double of what the two adjoining lots to me are paying. Also,a 40ac property in Keaoohana-Kehena-Keekee Homesteads(TMK 1-2-009-030)that did sell in 2020 in the Plat#009 as shown in the tax records for$20,700.00 was not taken into consideration during this process. No other large parcels of land have sold in this Plat#s area. Markham cN a P. O. Box 7247 Hilo, Hawaii 96720 Director of Finance Office, County of Hawaii Real Property Tax Office, Aupuni Center 101 Pauahi Street, Suite 4 Hilo, Hawaii 96720 September 19, 2022 Attention; Nelson Harano, Chairman, Tax Board of Review County of Hawaii Subject: Complaint against the Director of Finance of the County of Hawaii did not use the proper methods in assessing real property for the purpose of real property taxation. Dear Sir, I am writing this letter to you, as the chairman of The Tax Board of Review, to file a complaint as to what I believe was an unfair sudden valuation as to the fair market value of the properties in the Plat #009 of the Tax Map Key(3) 1-2 - 009 in the Puna District. I do not feel that the proper methods in assessing real property for the purpose of real property taxation was done. The TMKs 1-2-006-054, 1-2-006-055 and 1-2-006-056 of the Kaimu-Makena Homestead used as the sales comp in 2021 to show the new valuations are located above Highway 130 with paved county roads and closer easier access to town. These properties are Not in the neighborhood that my lot is located. Also, using the smaller acres values for valuation of larger acres is inappropriate and unfair. The properties do not compare. As the owner of the property, TMK; 3-1-2-009-008, 58.400 acres in Keauohana- Kehena-Keekee Homesteads, which is without any practical access, thousand of yards from a public road (landlocked), the assess value of this lot has been $29,200.00 ($500.00 per acre)from 2017 to 2020 it has now increased to assess value of $252,200.00 ($4,318.00 per acre, by using comps from sales of 5 acres parcels of land in another TMK plat zone and Homestead). These TMKs as stated above, used to show the sales in 2021 are located above Highway 130 with paved county roads and closer easier access to Pahoa town. They are miles away and not in the neighborhood that my lot is located. 3 i i The two adjoining parcels of land to mine, TMK 3-1-2-009-009, 60.000 acres o Keauohana-Kehena-Keekee Homesteads, your Tax Office has valued at$129,000.00 for 2022. That is $2,150.00 per acre. TMK 3-11-2-009-013, 74.74 acres of Keauohana- Kehena-Keekee Homesteads, your Tax Office has vale at $155,500.00 for 2022. That is $2,080.54 per acre. But your office has valued T 3-1-2-009-008, my ancestral property, 58.400 acres of Keauohana-Kehena-Keekee Homesteads, at $252,200.00 for 2022. That is $4,318.00 per acre, by using comps from sales of 5 acres parcels of land in another TMK plat zone and Homestead. I am not sure of what formula your office is using to determine these numbers. Also, a 40ac property in K uoh a-Kehena-Keekee Homesteads (TMK 1-2-009-030) that did sell in 2020 in the Plat# 009 as shown in the tax records for$20,700.00 was not taken into consideration during this process. o other large parcels of land have sold in this Plats area. The real property taxes on this property have gone from $273.02 consistently in 2017 to 2021 tax year to$2,358.07 for the July 1, 2022 to June 30, 2023. More than double of what the two adjoining lots to me are paying. It is a welcome the opportunity that Tax Board of Review for the County of Hawaii has opened up this time for these Complaints to be shared to you for providing information for reports from your office to be reviewed by Mayor Mitch Roth and the County Council Members of the County of Hawaii. Sincer ly, Markha R. McNamarra REsearch HI Viewer a t r �S gca :�- t e ex m mb Ps1l i€b IAX W t W V https:tlmaps.hawaiiinformation.comjTaxmapVieweff?st=Ni&v=pEsearchv8&inp�312009 Page 1 of 1 i 20-sep-ZOZZ 19:29 From Jackie Lee, Phone #6003066914 Fax2eroocone Pal I I Hawaii t eci d Co appeal ® any: Tax ea i) Fax T. 1808961 15 Sender Information se a fax far free From: Jackie Lee Email address: bs incgaol.c (from 72.234.219,252} Phone : 8083066914 Sent oMonday, September 19 2022 at :42 PM EDT please file-deadline is today This fax was sent using the FaxZero.com fax service. Please send your response directly to the sender, not to Fax Zero. FaxZero.com has a zero tolerance policy for abuse and junk faxes. If this fax is spam or abusive,please e-mail support@faxzero.com or send a fax to 855-330-1238,or phone 707.400-6360.Specify fax#31737840.We wilt add your fax number to the block list EXHIBIT D ,f,