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HomeMy WebLinkAboutCOM 0011.001 2022-2024 4._. .I REAL PROPERTY TAX BOARD OF REVIEW COUNTY OF HAWAI'I 101 Pauahi Street, Suite No. 4 • Hilo, Hawaii 96720-4679 November 7, 2023 u CSC, The Honorable Mitch Roth, Mayor -,`_ County of Hawaii 25 Aupuni Street , -,_ Hilo, Hawaii 96720 The Honorable Heather Kimball and Members of the County Council County of Hawaii 25 Aupuni Street Hilo, HI 96720 Dear Mayor Roth, Chairwoman Kimball and Members of the County Council: Pursuant to Chapter 19 of the Hawaii County Code, enclosed please find the 2023 Annual Report of the Real Property Tax Board of Review. Thank you for your time. Respectfully submitted, Michael Okumoto Chairman /enclosure cc: Deanna Sako, Finance Director Lisa Miura, Real Property Tax Administrator Comm. No. II Ref. To: C Ref. Dote DEC 2 0 2023 Havvai'i County is an Equal Opportunity Provider and Employer 4 REAL PROPERTY TAX BOARD OF REVIEW COUNTY OF HAWAI'I 101 Pauahi Street, Suite No. 4 • Hilo, Hawaii 96720-4679 REAL PROPERTY TAX BOARD OF REVIEW r=c 2023 ANNUAL REPORT s - November 7, 2023 -n C 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 2023-2024 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 Michael Okumoto, Chairperson 2024 Dale Tokuuke, Vice Chair 2025 Diane Blancett-Maddock 2023 Kurt Sullivan 2026 Jason Eisert 2027 Activities Organizational Meeting The annual organizational meeting of the Board was held on August 21, 2023, at the Aupuni Center 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. Michael Okumoto was elected as Chairperson and Mr. Dale Tokuuke as Vice-Chairperson. Real Property Tax Administrator, Lisa Miura, and Real Property Tax Assistant Administrator, Keita Jo, were also in attendance and provided comments as well as answering any questions the Board had at that time. Hawaii County is an Equal Opportunity Provider and Employer 2023 Tax Board of Review Annual Report 2023 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 continues to be offered in the future. Workshop A workshop was held on August 21, 2023 at the Aupuni Center Conference Room in Hilo 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 Finance Director Deanna Sako, Deputy Finance Director Diane Nakagawa and Deputy Corporation Counsels, Sylvia Wan and Keyra Wong. Opening remarks were provided by Ms. Deanna Sako and Ms. Lisa Miura. 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, 2022 market updates, exemptions, STVR and other various programs offered by the division. Ms. Sylvia Wan provided a presentation on the Role of the Board of Review. The Board was provided with 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 418 appeals filed, including appeals from amended assessment notices (136 from East Hawaii and 282 from West Hawaii), that were scheduled for hearings this tax year for a combined total of $55,778,500 disputed. This is a decrease from 835 cases in the previous tax year. There were two (2) sessions held in East Hawaii (October 26, 27; and five (5) sessions held in West Hawaii (October 3, 4, 31; November 1, 7). Complaint Hearing As required by Chapter 19-97(e), a notice was published on September 2, 2023, and September 3, 2023, specifying a period (September 5 — 18, 2023) within which complaints may be filed by a taxpayer. Two complaints were filed this year. The Board held its complaint hearing on November 7, 2023. The first Notice of Complaint received on August 21, 2023, is attached hereto as Exhibit A. The complainant was not present. Hawaii County is an Equal Opportunity Provider and Employer 2 2023 Tax Board of Review Annual Report The second Notice of Complaint received on September 18, 2023, is attached hereto as Exhibit B. The complainant was present via telephone. Hawaii County is an Equal Opportunity Provider and Employer 3 2023 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 one-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 continued funding to allow the Board and support staff to attend the statewide conference (when available) as it provides multiple benefits to all participants. 4. 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 set the tax rates. 5. 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. 6. The Board appreciates the effort by the administrative and appraisal staff in settling 55% of the appeals that were filed, which reduced the hearing time of each scheduled day. The Board appreciates the change to have all the hearings scheduled for the morning sessions and this should be continued. 7. 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 regarding granting/disallowing programs, exemptions or the subject property values (including but not limited to short term vacation rentals, agricultural use and market value). 8. The procedure of rendering an immediate decision in open session upon the completion 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. 9. The Board continues to be impressed with how well-prepared the appraisers and division administration are in the cases presented. The Board does recommend that the Hawaii County is an Equal Opportunity Provider and Employer 4 2023 Tax Board of Review Annual Report appraisers completely fill out the appeal data worksheet, especially the County's recommendation of values located at the bottom of the document. 10. The Board commends the division for their effort to enforce the homeowner exemption and tax classification ensuring it is reflective of the actual use. 11. The presence of Corporation Counsel and the Appeals Board Clerk 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. 12. The presence of the Real Property Administrator and/or Assistant 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. 13. The Annual Workshop, which included Real Property Tax staff and board members, held prior to the start of this year's appeal hearings, was 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. The Board recommends including in training on the new changes to the non- dedicated/dedicated agricultural use program at the upcoming annual workshop. 14. 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. 15. The board identified a recurrent issue where numerous appeals lack the requisite supporting evidence, resulting in unnecessary preparation costs and the county invariably prevailing. To address this inefficiency, it is recommended that the notice of appeal form be revised to clarify the necessity of submitting supporting information. Specifically, an update to item #11's language will better inform appellants, thereby streamlining the appeal process and conserving resources. Legislative Matters 1. The Board recognizes the need for equitable enforcement of tax regulations and therefore recommends to the County Council an increase in funding dedicated to the enforcement of exemptions and compliance regulations within the Real Property Tax Office. This action will ensure a more uniform application of the law, addressing concerns of unfair treatment among appellants and the public at large. It is the Board's assessment that the expansion of this revenue-producing division will not only ensure compliance with the current code, but we believe that it will also generate sufficient, if not surplus, revenue to justify the investment in employing additional regulatory personnel or investing in Hawaii County is an Equal Opportunity Provider and Employer 5 2023 Tax Board of Review Annual Report technology or enhanced training programs to improve regulatory effectiveness and efficiency. Close Chairperson's Reflections The many tax appeal cases brought before the Real Property Tax Board of Review reflect the vast diversity in the County's tax base. Especially notable was the robust appreciation in value of the residential resort properties located in the North Kona — South Kohala area. Keeping our communities safe and secure will continue to make Hawai'i County a highly desirable place to live and invest. This year's appeals regarding short term vacation rentals and non-dedicated agricultural properties have subsided compared to recent tax years. Some of the most contentious appeals were due to these cases, and the respite was most welcome. Despite the late start, the appeal hearings went smoothly and on schedule. This is the direct result of the Real Property Tax Division staffs preparation and professionalism, and the timely advice received from our deputy corporation counsel. Moreover, board members, Dale Tokuuke and Jason Eisert's steadfast participation were crucial to navigating through this appeal season. In closing, the Board strives to provide impartial rulings after carefully considering the merits of each case, and looks forward to serving next year. Respectfully submitted, -2444-ci? OhtcALi Michael Okumoto Chairperson 2023 Real Property Tax Board of Review Hawaii County is an Equal Opportunity Provider and Employer 6 2023 Tax Board of Review Annual Report Respectfully submitted by Members of the Tax Board of Review: Michael Okumoto Dale Tokuuke Chairperson Vice-Chairperson i .n Eisert lifember Hawaii County is an Equal Opportunity Provider and Employer 7 EXHIBIT A RI'Form 19-97(e)(Rev 0212011) Dept.of Finance COUNTY OF HAWAI`I REAL PROPERTY TAX BOARD OF REVIEW 101 Pauahi St.,Ste.4,Hilo,HI 96720 74-5044 Ane Keohokalole Hwy.,Bldg.D,2nd Flr. Kailua Kona,HI 96740 TAXPAYER'S NOTICE OF COMPLAINT USE OF THIS FORM WILL NOT RESULT IN ASSF- SED VALUE CHANGES USE RP FORM 19-91 (APPEAL APPLICATION)FOR ASSF94MENT APPEALS NOTICE is hereby given that el019)(wAti/tt .--Dcwi AW a___ (Name of Taxpayer) hereby files this complaint to the County of Hawaii Real Property Tax Board of Review. The real property identified as Tax Map Key No. 5P•_ C P She-_5', for tax year 20 Z 1.-20 Z9,-;-has been improperly valued for real property tax assessment purposes. County's Valuation: Land: Sp..k. 1' 4ac. / - Building: I (We)believe that the proper assessment value of the property is as follows: Taxpayer's Valuation: Land: 5 itt) he rde-dC pry ere4 Building: The grounds of objection to the County's valuation are: /� � Gam. Ka 40c1 ic).(j_ +1 G�f�n �. 47i /en 14,q5 A"TLf � � �1�11� l!(Irli- c,s � mied- Pla l;-,r y- 0 ` s a of- spec -f. s y � s t „ -tad ,) oubi 1 174- 4i- va(r), ,,o-thr,,,,,j ) criv/z4 Signed: �� '�� 1 �Veered Dated: 0:- Z2 . (Taxpayer)�t Day Phone:e./. M--64;0 Mailing Address: /24-64 Wilii- ' /4 f0 �ii5IL ,/o ak y-�t .. FOR TAX OFFICE USE ONLY Receipt Acknowledged: V101 U k:v r i : 41.-- Dated: fJ(,•21 20 13 Hawai'i County is an Equal Opportunity Provider and Employer EXHIBIT A EXHIBIT A K.DAVID MALAMA 2106 MOTT-SMITH DRIVE HONOLULU, HAWAII 96822 County of Hawaii Real Property Tax Division 101 Pauahi Street Suite 4 Hilo, Hawaii 96720-4224 Attn:Shelley Aoki Transmitted herewith is a check in the amount of$5,786.31 for the following parcels: PUNA PROPERTY TAXES TAX MAP KEY TAX DUE DATE AMOUNT 3-1-2-009:009 2/21/2023 $603.07 st 3-1-2-009:010 2/21/2023 8/2/J�� $703.59 1 O 7 3-1-2-009:011 2/21/2023 ! $434.77 3-1-2-009:013 2/21/2023 $726.96 3-1-2-009:014 2/21/2023 $634.86 4 3-1-2-009:032 2/21/202 7 %�1 j X� $510.04��� J 3-1-3-002:004 2/21/2023 f �l $3 ;48- 3-1-3-002:045 _. 2/21/20236 1 4 '/5 $811.11 if V 2 L1 3-1-3-002:046 — 2/21/2023g C z j / $811.11-1* f/33 zJt7 3-1-3-002:066 2/21/2023 $369.32 • TOTAL: $5;786.31- ' G Please send rceipt to my address 1240 NE 64th Lane Unit 510 Hillsboro,Oregon 97124. Maur Io, K. David Malama (808) 741-6260 cell phone EXHIBIT A EXHIBIT A . -.., PORTLAND OR ; A" . " a---- C' _ : rem.,4 glfli; 4 4> `rat ;�v I� ��' j ' . COUNTY OF HAWAII REAL PROPERTY TAX DIVISION ��il u kits 2 '1 2023 PO BOX 29730 L� HONOLULU HI 96820-2130 COUNTY OF HAWAII R.F TAX OFFICE v(P‘ 1..C. , EXHIBIT A II1IIIII1II111111111111..1. I1I0I1I1I1111I1,1I11I,1I1I1II,lu a EXHIBIT B RP Form 19-97(e)(Rev 06,2022) [Dept of Finance REAL PROPERTY TAX BOARD OF REVIEW COUNTY OF HAWAI'1 101 Pauahi Street, Suite 4 • Hilo, Hawaii 96720-4679 74-5044 Ane Keohokalole Hwy, Bldg. D, 2"i Flr. • Kailua-Kona, Hawaii 96740 TAXPAYER'S NOTICE OF COMPLAINT Use of this form will not result in assessed value changes Use RP-Form f 9- (Appeal Application)for assessment appeals NOTICE is hereby given that M -c- rncC\o v cu'rc,. hereby files this (Name of Taxpayer) complaint to the County of Hawai`i Real Property Tax Board of Review. The real property identified as Tax Map Key No. f ocfl -CSo , for tax year 20 - 20 , has been improperly valued for real property tax assessment purposes. County's Valuation: Land: �z_t 0u ° Building: I (We) believe that the proper assessment value of the property is as follows: Taxpayer's Valuation: Land: U G ,00 Building: The grounds of objection to the County's valuation are: I ATURE PRINT NAME AT FOR TAX OFFICE USE ONLY Receipt by: S j (o ) Date: l 13 EXHIBIT B EXHIBIT B Lisa McNamarra P.O. Box 7247 Hilo, Hawaii 96720 Director of Finance Chairperson, Tax Board of Review - Micheal Okumoto County of Hawaii, Real Property Tax Office 101 Pauahi Street, Suite 4 Hilo, Hawaii 96720 September 18, 2023 RE; TMK; 3-1-2-009-006, of the Keauohana-Kehena-Keekee Homesteads Dear Mr. Micheal Okumoto, 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 process done by the County of Hawaii Department of Finance - Real Property Tax Division in 2023. I filed an appeal with the office and met the 2023 deadlines, presented my paperwork as to my argument along with speaking with the Assessor for this district . Yes, the County of Hawaii Department of Finance - Real Property Tax Office did re-evaluated the property to follow the surrounding and adjacent properties Real Property Tax Valuation, which I had to except the settlement agreement at the time as the basis for the property value, because there were not enough people at the time on the Tax Board of Appeals to hear my complaint in a timely manner. First that the property was not valued the same as surrounding and adjacent properties.(Which Dori Ann Hoohuli, Real Property Tax Appraiser IV, accepted and adjusted it) Second the property being land locked was not considered as part of the equation. Dori Ann Hoohuli did tell me that the property should have been valued all along at the same rate per square foot as surrounding and adjacent properties in the Keauohana- Kehena-Keekee Homesteads. Therefore the County of Hawaii Department of Finance - Real Property Tax, Request To Settle TY2023 Appeal letter and the new valuation for the property. She would not consider the the property being land locked as part of the equation because she felt the other properties had no access due to the 1955 lava flow. When they do have a paper road as shown on the Tax Map. TMK; 3-1-2-009-006, of the Keauohana-Kehena-Keekee Homesteads is truly Land Locked. EXHIBIT B EXHIBIT B I did sign the County of Hawaii Department of Finance - Real Property Tax, Request To Settle TY2029 Appeal under duress, which I stated in my letter of June 19, 2023 (attached) and told Lisa Miura directly when I handed in this information. This was done due to the time restraints of getting my up and coming tax bill If I did not accept the County of Hawaii Department of Finance - Real Property Tax, Request To Settle TY2023 Appeal the property would continue to be assessed and billed as it was in 2022. Which was unfair to begin with. 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. Sincerely, L sa cN.marra 808-987-1408 (For owner Markham R. McNamarra) EXHIBIT B EXHIBIT B County of Hawaii Department of Finance - Real Property Tax 101 Pauahi Street, Suite 4 Hilo, HI 96720-4679 Lisa Miura Real Property Tax Administrator June 19, 2023 Case No: 47728 TMK:1-2-009-008 Case No: 47729 TMK: 1-2-009-006 Dear Lisa, My name is Lisa McNamarra, I am representing my son Markham R. McNamarra, the owner of adjoining lots in the Keauohana-Kehena-Keekee Homesteads, TMK: 3-1-2-009-008, 58.4 acres and 3-1-2-009-006, 8 acres, these parcel have been passed down to him from his grandmother (Harriet Markham Wedeman)who got it from her mother (Harriet Wery Saul) who got it from her Aunt, Emily Wery Hudson. They have been in the family nearly a 100 years if not longer. The reason that I have Appealed the 2023 Real Property Assessment done by the County of Hawaii in 2022 and 2023 is that I feel what has happened here as to the assessed valuation of the parcels in the Keauohana-Kehena-Keekee Homesteads has been unfairly done. (For more years than recent) We spoke in 2022 and I did file with the Tax Board of Review, County of Hawaii, Nelson Harano, Chairman, in September of 2022 with your guidance. On May 23rd, I did further discuss the issue of the valuation of the parcels in the Keauohana-Kehena-Keekee Homesteads with Dori Ann Hoohuli that I felt had been unfairly done. Which was before my sons time as owner but still part of of the family ownership. As to why no-one prior did anything I can only surmise it was because the taxes on these parcels were always minimal. Attached a list of the Keauohana-Kehena-Keekee Homesteads properties and there assessed valuation that I used as my review and presented to Dori on the 23rd. Which she acknowledge that the surrounding properties were assessed EXHIBIT B EXHIBIT B lower then ours due to being land locked. Which I then pointed out that these properties where not landlocked and had road access, but were still valued less than ours that are truly landlocked. In the County of Hawaii's Request To Settle TY2023 Appeal, Case No: 47728 TMK:1-2-009-008 and Case No: 47729 TMK: 1-2-009-006 they have graciously offer a settlement amount of the Assessed Land Value of half of the Assessed Land valuation from 2022. After doing review of the land values of this area I believe a correction should be made to these 2 parcels so that they are similar to the other adjoining lot in Keauohana-Kehena-Keekee Homesteads, which would bring there values to what is being offer now which is what Dori has told me is what is happening at this point so that the properties of this Keauohana-Kehena- Keekee Homesteads are consistent. This said I still believe that the Assessed Land valuation due to the parcels being landlocked needs to be brought down to Case No: 47728 TMK:1-2-009-008 value to $63,050.10 and Case No: 47729 TMK: 1-2-009-006 value to $17,700.00. As I see it there is no fair market value to a property that is still landlocked. We can not access these properties to farm or live on nor have any way for a exemption to be filed_ It is also my understanding that at this time the County of Hawaii does not have enough members on the Real Property Tax Board of Review to hold hearings on the Appeals for 2023 Real Property Assessment in a timely manner to adjust Assessed Land Value prior to the tax bills going out in July. I would like you to dually note that under protest we are excepting the County of Hawaii's Request To Settle TY2023 Appeal, Case No: 47728 TMK:1-2-009-008 and Case No: 47729 TMK: 1-2-009-006 to forego another year of exorbitant taxes on these properties. I appreciate your assistance and thank you for your time in this matter. Sincerely, Lisa McNamarra 808-987-1408 For Markham R. McNamarra EXHIBIT B EXHIBIT B RP Form 19-97(e)(Rev 06'21Y221 Dept of Finance F4_ul� REAL PROPERTY TAX BOARD OF REVIEW COUNTY OF HAWAI`I 101 Pauahi Street, Suite 4 • Hilo, Hawaii 96720-4679 74-5044 Ane Keohokalole Hwy, Bldg. D, 2nd Fir. • Kailua-Kona, Hawaii 96740 TAXPAYER'S NOTICE OF COMPLAINT Use of this form will not result in assessed value changes Use RP-Form 19-91(Appeal Application)for assessment appeals. NOTICE is hereby given that c\31 .M TQ L c w-,r. hereby files this (Name of Taxpayer) complaint to the County of Hawaii Real Property Tax Board of cReview. The real property identified as Tax Map Key No.'3 �a-6O -, c.)39 , for tax year 20 - 20 , has been improperly valued for real property tax assessment purposes. County's Valuation: Land: l9.(e l 6 6. ` ° Building: I (We) believe that the proper assessment value of the property is as follows: Taxpayer's Valuation: Land: 6n3j Building: The grounds of objection to the County's valuation are: 4A. 1- mac.-\ cf r,_ c\ \1( 1( 3 SIGNATURE PRINT NAME DATE FOR TAX OFFICE USE ONLY Receipt by: C51 (6 ) Date: I I 2,3 EXHIBIT B J EXHIBIT B Lisa McNamarra P.O. Box 7247 Hilo, Hawaii 96720 Director of Finance Chairperson, Tax Board of Review - Micheal Okumoto County of Hawaii, Real Property Tax Office 101 Pauahi Street, Suite 4 Hilo, Hawaii 96720 September 18, 2023 RE; TMK; 3-1-2-009-008, of the Keauohana-Kehena-Keekee Homesteads Dear Mr. Micheal Okumoto, 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 process done by the County of Hawaii Department of Finance - Real Property Tax Division in 2023. I filed an appeal with the office and met the 2023 deadlines, presented my paperwork as to my argument along with speaking with the Assessor for this district . Yes, the County of Hawaii Department of Finance - Real Property Tax Office did re-evaluated the property to follow the surrounding and adjacent properties Real Property Tax Valuation, which I had to except the settlement agreement at the time as the basis for the property value, because there were not enough people at the time on the Tax Board of Appeals to hear my complaint in a timely manner. First that the property was not valued the same as surrounding and adjacent properties.(Which Dori Ann Hoohuli, Real Property Tax Appraiser IV, accepted and adjusted it) Second the property being land locked was not considered as part of the equation. Dori Ann Hoohuli did tell me that the property should have been valued all along at the same rate per square foot as surrounding and adjacent properties in the Keauohana- Kehena-Keekee Homesteads. Therefore the County of Hawaii Department of Finance - Real Property Tax, Request To Settle TY2023 Appeal letter and the new valuation for the property. She would not consider the the property being land locked as part of the equation because she felt the other properties had no access due to the 1955 lava flow. When they do have a paper road as shown on the Tax Map. TMK; 3-1-2-009-008, of the Keauohana-Kehena-Keekee Homesteads is truly Land Locked. EXHIBIT B EXHIBIT B I did sign the County of Hawaii Department of Finance - Real Property Tax, Request To Settle TY2023 Appeal under duress, which I stated in my letter of June 19, 2023 (attached) and told Lisa Miura directly when I handed in this information. This was done due to the time restraints of getting my up and coming tax bill. If I did not accept the County of Hawaii Department of Finance - Real Property Tax, Request To Settle TY2023 Appeal the property would continue to be assessed and billed as it was in 2022. Which was unfair to begin with. 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. Sincerely, sa McNamarra 808-987-1408 (For owner Markham R. McNamarra) EXHIBIT B EXHIBIT B County of Hawaii Department of Finance - Real Property Tax 101 Pauahi Street, Suite 4 Hilo, HI 96720-4679 Lisa Miura Real Property Tax Administrator June 19, 2023 Case No: 47728 TMK:1-2-009-008 Case No: 47729 TMK: 1-2-009-006 Dear Lisa, My name is Lisa McNamarra, I am representing my son Markham R. McNamarra, the owner of adjoining lots in the Keauohana-Kehena-Keekee Homesteads, TMK: 3-1-2-009-008, 58.4 acres and 3-1-2-009-006, 8 acres, these parcel have been passed down to him from his grandmother (Harriet Markham Wedeman)who got it from her mother (Harriet Wery Saul) who got it from her Aunt, Emily Wery Hudson. They have been in the family nearly a 100 years if not longer. The reason that I have Appealed the 2023 Real Property Assessment done by the County of Hawaii in 2022 and 2023 is that I feel what has happened here as to the assessed valuation of the parcels in the Keauohana-Kehena-Keekee Homesteads has been unfairly done. (For more years than recent) We spoke in 2022 and I did file with the Tax Board of Review, County of Hawaii, Nelson Harano, Chairman, in September of 2022 with your guidance. On May 23rd, I did further discuss the issue of the valuation of the parcels in the Keauohana-Kehena-Keekee Homesteads with Dori Ann Hoohuli that I felt had been unfairly done. Which was before my sons time as owner but still part of of the family ownership. As to why no-one prior did anything I can only surmise it was because the taxes on these parcels were always minimal. Attached a list of the Keauohana-Kehena-Keekee Homesteads properties and there assessed valuation that I used as my review and presented to Dori on the 23rd. Which she acknowledge that the surrounding properties were assessed EXHIBIT B EXHIBIT B lower then ours due to being land locked. Which I then pointed out that these properties where not landlocked and had road access, but were still valued less than ours that are truly landlocked. In the County of Hawaii's Request To Settle TY2023 Appeal, Case No: 47728 TMK:1-2-009-008 and Case No: 47729 TMK: 1-2-009-006 they have graciously offer a settlement amount of the Assessed Land Value of half of the Assessed Land valuation from 2022. After doing review of the land values of this area I believe a correction should be made to these 2 parcels so that they are similar to the other adjoining lot in Keauohana-Kehena-Keekee Homesteads, which would bring there values to what is being offer now which is what Dori has told me is what is happening at this point so that the properties of this Keauohana-Kehena- Keekee Homesteads are consistent. This said I still believe that the Assessed Land valuation due to the parcels being landlocked needs to be brought down to Case No: 47728 TMK:1-2-009-008 value to $63,050.10 and Case No: 47729 TMK: 1-2-009-006 value to $17,700.00. As I see it there is no fair market value to a property that is still landlocked. We can not access these properties to farm or live on nor have any way for a exemption to be filed. It is also my understanding that at this time the County of Hawaii does not have enough members on the Real Property Tax Board of Review to hold hearings on the Appeals for 2023 Real Property Assessment in a timely manner to adjust Assessed Land Value prior to the tax bills going out in July. I would like you to dually note that under protest we are excepting the County of Hawaii's Request To Settle TY2023 Appeal, Case No: 47728 TMK:1-2-009-008 and Case No: 47729 TMK: 1-2-009-006 to forego another year of exorbitant taxes on these properties. I appreciate your assistance and thank you for your time in this matter. Sincerely, �7 Lisa McNamarra 808-987-1408 For Markham R. McNamarra EXHIBIT B