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HomeMy WebLinkAboutCOM 0402.000 2002-2004Harry Kim Mayor County of Hawaii DEPARTMENT OF FINANCE - REAL PROPERTY TAX Aupwi Center • 101 Pauahi Stteet • Suite No. 4' • Hilo, Hawaii 96720 • Fax (808) 961-8415 p Appraisers(808) %1-8354 . Clerical (808) %1-8201 • Collections(808)961-828 Ca 75-5706 Kuakini Highway • Suite 112 • Kailua-Kona, Hawaii 96740 • Fax (808) 3TP538 Z Appraisers (808) 327-3542 a Clerical (808) 327-3540 C CCO)) C L C7 J �< w October 31, 2003 Z3 Fr _ C:) The Honorable Harry Kim, Mayor The Honorable James Arakaki, Chairman and Members of the Council County of Hawaii 25 Aupuni Street Hilo, HI 96720 William Takaba Finance Director Nancy E. Crawford Deputy Director Enclosed is the 2003 Annual Report of the Real Property Tax Board of Review as required by Chapter 19, along with a copy of the complaints received from taxpayers for 2003. David Powell, Chairman Tax Board of Review Enclosures xc: William Takaba, Director of Finance Comm. No. `02 Ref. To: Ref. Dote Harry Kim Mayor County of Hawaii DEPARTMENT OF FINANCE - REAL PROPERTY TAX Aupuni Center • 101 Pauahi Street • Suite No. 4 • Hilo, Hawaii 96720 • Fax (808) 961-8415 Appraisers (808) 961-8354 • Clerical (808) 961-8201 • Collections (808) 961-8282 75-5706 Kuskini Highway • Suite l l2 • Kailua-Kona, Hawaii 96740 • Fu(808)327-3538 Appraisers(808)327-3542 • Clerical(808)327-3540 REAL PROPERTY TAX BOARD OF REVIEW 2003 ANNUAL REPORT Introduction William Takaba Finance Director Nancy E. Crawford Deputy Director 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 2003-2004 tax year. The recommendations relate to both legislative and administrative matters. The following is a list of officers and members of the Board: David Powell, Chairman Gus Ogasawara, Vice -Chairman Fred Yamashiro James "Jimmy" Low Linda Smith Potential appointees should be apprised of the demands of their time that service on this Board entails before their names are submitted to the County Council for confirmation hearings. This is not a ceremonial commission. All members are expected to attend all meetings. Meetings in Hilo or Kona may be a weekly occurrence from July through October with two nights away from home or office. Board Membership Linda Smith was appointed in 2003 to replace W. F. "Bill" Green, with her term ending 2007. Fred Yamashiro's term ends at the end of 2003. David Powell has terminal cancer and will resign from the Board effective December 31, 2003. 2003 Board of Review Annual Report 2 Activities Organizational Meeting The annual organizational meeting of the Board was held on March 12, 2003, at the Real Property Tax Office Conference Room in Hilo for the purpose of electing officers and establishing a tentative appeal hearing schedule for Hilo and Kona. Appeal Hearings Three hundred fifty-five appeals were scheduled to be heard this tax year. This is an increase from 307 cases heard in the previous tax year. To accommodate this Board, 13 hearing dates were set (7 for East Hawaii commencing on June 16, 2003 and 6 for West Hawaii commencing on July 28, 2003). The final number of hearings held was 7 with 6 cancellations including 2 hearings from West Hawaii and 4 from East Hawaii. The Board's final wrap-up meeting was held in Hilo on October 29, 2003, which included formulating the Annual Report. Complaint Hearings As required by Chapter 19-97(e), a notice was published in September specifying a period of ten days within which complaints may be filed by a taxpayer. Three complaints were filed. One of the complaints involved land assessment and exemption; one involved a request for historical exemption and a leniency rate; and one involved revoking their 20 -year agricultural dedication. Appeals were not filed in these cases. The Board heard all complaints and is forwarding them together with this report. Board's Comments 1. The procedure of making decisions in open session on each appeal immediately upon completion of testimony by the tax office appraiser and the appellant continues to be accepted by all parties. The presence of a recording Secretary to take and compile the Minutes of the meetings has been extremely helpful to the members of the Board and is in compliance with the law. 2003 Board of Review Annual Report 3. The half-day workshop among staff and Board members prior to commencement of hearings was helpful and encouraged to continue. 4. Having Corporation Counsel at each meeting is very helpful and encouraged to continue. 5. Time block scheduling has been implemented and found to be workable. 3 6. A recording system that was purchased for the hearings has worked out very well. The Board appreciates the budget that was approved for their general operating expenses. Board Recommendations 1. The practice of training new Board members is encouraged. 2. The vacancies left by Fred Yamashiro and David Powell should be filled prior to the organizational meeting, which will likely be held in March of 2004. 3. The staff of the Real Property Tax Division should make clear in both public notices and in other communications to taxpayers the difference between appeals and complaints. 4. The County should clarify the criteria for the Ag use designation of land under the Ag Program. Closing Comments The Board appreciated the exceptional competence and professionalism of the Secretary and Corporation Counsel. Chairman's Comments The Board members and all others have done a wonderful job, and it has been a pleasant experience working with them all. 2003 Board of Review Annual Report Submitted by members of the Board of Review: k )Ck'L�� V111101 David Powell, Chairman Fred Yamashiro, Member Page 4 Vice -Chairman James Low. Member Linda Smith, Member moo, so,t- �,� r�rM woxk,YA� w, b s E& cow be c,&rxA... cL�D N T /GN dr.J G�J �L WE c,o9-hl ci!o b✓s%i�s CBri2 /J 4.t ,/,oL) ' <}s i JAS cryo R R RP FORM P-70 (9/95 Rev) Department of Finance COUNTY OF HAWAII REAL PROPERTY TAX BOARD OF REVIEW 865 Piilani St., Hilo, HI. 96720 75-5737 Kuakini Hwy. Ste. 102, Kailua-Kona, HI. 96740 TAXPAYER'S NOTICE OF COMPLAINT NOTICE is hereby given that 4AA0 h h MAy } Q whose address is complaint to the County of Hawaii Real Property Tax Board of Review hereby files this The real property identified as Tax Map Key No. S $a 0 0 2, 0 ? 5: for tax year 19 j3 - 19 4 q has been improperly valued for real property tax assessment purposes. County's Valuation: Land: (O6rioD Building: 0 I (We) believe that the proper assessment value of the property is as follows: Taxpayer's Valuation: Land: Building: The grounds of objection to the County's valuation are: NO-wea�uesfi his jp cod +6 exew�pp�'on a 1 r1k {nr F aA ve 6GGbIPOt over loo yea(�s , nJe ✓V ce, ✓'e rlA aMd { �A Lc�9 li D 3 irarn Go nej PU6 Wi{G KAwq WC ar'nf�l►'ne µ.y,6✓o%ls Mle S'ioce int Wr (� IoIMR D{ �"/(beivm 18g4 ctK� p,µr-kt4Seol kr- q� W HI i" A W via S �Ov✓t ox t12 ta M Ci� � 4 I 7F� oP f V XO C wrnv�►�dlie5 SW 4r,ce�1 ecir4410� S��flew�en� DIS �a '^1 Gprre g fo Sfax ironer l 0 �re ,ntnah p � fC4..-�ax f„r 3r'dl ode oos 20 Dated:Signed: �• 14¢ �}7'[ TaPpaors _ 2�f�a3�rr Business Phone: 0� oZs S S Residence Phone: Receipt Acknowledged: _ Dated: 4/16/03 The family of Lohiau Kuawaa submits this appeal and requests consideration of $1.00 rate per year for each parcel since we have a history of purchase- aquisition and occupancy. A 1902 map shows Lohiau living on the property. Hawaii county tax office is aware of the stormy history of these parcels. Assessment rate cannot be based on prevailing rates since there is no consistency in tax rates and some parcels have a more favorable rate. For instance parcel 389-002-002 was taken from us in a civil settlement. On the Hawaii county real property web site it posts a more favorable rate 389002- 002 to 389-002-005. Hannah researched and found that Lohiau's properties Humeku Apana I and Apana 11 and LCA 11039 has significant indigenous history which our purpose is to expand on the research. While completing the Federal tax report for 2002, I read the assessment card carefully and was unaware that appeal has to be submitted annually. Please accept this late appeal. Sincerely, Hannah M. Ho Parce( 9�°'oaZL-eGS iD County of Hawaii 2003 REAL PROPERTY ASSESSMENT NOTICE FISCAL YEAR: JULY 1, 2003 TO JUNE 30, 2004 DEPARTMENT OF FINANCE — REAL PROPERTY TAX DIVISION AUPUNI CENTER OR 75-5706 KUAKINI HWY., STE. 112 101 PAUAHI STREET STE 4 KAILUA-KONA, HI 96740 HILO, HI 96720-4224 KONA - (808) 327-3540 / 327.3542 PHONE. HILO - (808) 961-8201 / 961-8354 8-9-002-005-0000 HO,HANNAH MAY 49326 45-231 MOKULELE DR KANEOHE HI 96744-2374 PROPERTY OWNER SITE ADDRESS FEE OWNER(S) DE SILVA,DARELL KUAMONI,CLEMENT DUANONI,KINA DECD DE SILVA,DARELL KUMUKAHI,SAMIE K HO,HANNAH MAY EXEMPTION GRANTED 22200 LAND CLASSIFICATION I SPECIAL ASSESSMENT AGRICULTURAL BUILDING LAND TOTAL IMPORTANT INFORMATION ON REVERSE •CHANGE OF ADDRESS • DEADLINES • APPEALS THIS IS NOT A BILL 8-9-002-005-0000 Parcel ID: 8-9-002-005-0000 LAND AREA 6.65 A LESSEE(S) / ASSIGNEE(S) EXEMPTION TYPE DISABLED - TOTAL THIS IS NOT A BILL - DO NOT PAY — Estimated taxes are not provided on this notice. County Council will adopt 2003 tax rates on or before June 20, 2003. Appeals must be postmarked by April 9, 2003. PLEASE REVIEW INSTRUCTIONS ON THE REVERSE SIDE. This is your notice of assessment as of January 1, 2003. Market value Is the price a willing buyer will pay for fee simple ownership. A separate notice of assessment will be sent for each class of property. NOTE: AMOUNTS IN BLUE SHADED AREA ARE HISTORICAL INFORMATION FOR COMPARATIVE PURPOSES ONLY. PRIOR YEAR CURRENT YEAR ASSESSED VALUATION YEAR'S LAST YEAR'S LAST YEAR'S LAST YFAIL'S THIS YERR'S THIS YEAR'S THIS YEAR'S MIS YEAR'S MARKET ASSESSED EXEMPTION - NET TAXABLE MARKET ASSESSED EXEMPTION NET TAXABLE VALUE VALUE VALUE VALUE VALUE VALUE 0 0 0 0 0 0 1 0 66500 36500 12166 24334 66500 66500 22200 44300 36500 12166 24334 66500 22200 1 44300 — Estimated taxes are not provided on this notice. County Council will adopt 2003 tax rates on or before June 20, 2003. Appeals must be postmarked by April 9, 2003. PLEASE REVIEW INSTRUCTIONS ON THE REVERSE SIDE. This is your notice of assessment as of January 1, 2003. Market value Is the price a willing buyer will pay for fee simple ownership. A separate notice of assessment will be sent for each class of property. NOTE: AMOUNTS IN BLUE SHADED AREA ARE HISTORICAL INFORMATION FOR COMPARATIVE PURPOSES ONLY. ELROY T. L. OSORIO SR. 348 Haiti St Hilo, HI 96720 September 17, 2003 Director of Finance County of Hawaii Real Property Tax Office Aupuni Center 101 Pauahi St. Suite 4 Hilo, HI 96720 Complaint Re: Tax Map Key (3) 8-1-16 parcel 12 Dear Director, I am filing this Complaint as it pertains to the Assessed Value of the above captioned property. I am doing so in behalf of my son Elroy T. L. Osorio Jr., who is the Trustee of assets of his deceased mother Clara K. Osorio, and said property is presently held in its Trust Agreement. I have attached a copy of the Tax Map Plat which indicates that the subject property is Landlocked with no legal ingress or egress. Since July 25, 2003 we have tried to reach the three (3) abutting owners to determine if they would be kind enough to grant an easement over their respective properties. Only one individual responded and I have attached a letter from Roger Rule from Bolton Inc. dated August 13, 2003. Mr. Rule gave us some hope that there could be a possibility of obtaining a "short right-of-way easement from Mr. Reese Asakura at the end of the CPR road across his property." On the 181h of August I wrote to Mr. Asakura, copy attached, to consider giving us an easement over his property or perhaps acquire the property from the Trust. We have yet to hear from Mr. Asakura. My one phone call left on his voice -mail has not been returned. We will continue to try to reach Mr. Asakura to obtain a definite answer from him. Meanwhile, we are requesting that the parcel be Re -assessed from its present Assessed Value to a Full Exemption. As of the date of this letter, I am presently on the mainland and will return to Hilo on the 24`" of September, and can be reached at 933-2382 or cellular at 987-1790. Respectfully submitted, Elroy T. L. Osorio Sr. Enclosures: Copy Tax Map Plat Copy of Letter from Roger Rule Copy of Letter to Reese Asakura cc: Elroy Osorio Jr. 483 Kupulau St Hilo, HI 96720 L 1 48 1. eso Ae. P C-00 A MAL �++�wr+.ralJ, ts4l. AomPi 8• KuP3 Lw ' l;mffiAm -7 if. .�'f► � � rale, jo 6*,P,*os J*M#1 00610.5+� blli/e. 41 a 39 4 Ac. s f4o.'14 1.l+il� ili.+v � Cevrt s� Of 1/M�ii Q i • *di Vo �l+t�rri iE.1 n+i 44 it*4 �=a o.- 7 A e. o M38 .�.� 1.881 ACS. a - .ea ;! rrr�s� r Qr rim r e s esff �� ef.760*C rxart %c b rr�.Ts,a �J -mob �,..•..:. x td c� . /V..I scar�re 32 V wd �i �wv���/ �yr�:w•s Q �C.i� L-PAu s� Re'/ �' /d .mss r •.'' r 1 �i,..•f s . 34 aoA ss.m Nab -0 11,9074-10 �o (` � •�� �,Ni � moi..+. �� ` o �� c. T. -Vv sadw®r A% 46 -moo • _ %47 .. 0 .%-- M A b"mm dt Okdr•7 ew 7 ZMAW X. Ot i"W 7 -s -z4 !►L j • j j� � .ate. .rso.#s.. ew+ 7V�Eeafsr G/C�noto Ybs�in+i Ve.noi �l� Pc`+�♦ A. - T/fit A/ten k_ c/an.o fo , 4rL jwdLr f t AIL. - `rf.r t8 w�da Q -16Q 4G�. 47rq,•,r �.0..�..�'Ii.. � ,ye t8 � � .�.'• '�!'6=�i� �i � � ��.`�., E+)s��t rR..y:c rr.-r:'a•tidr ,� t IS ale: .�F l CVJ 34 G r s'►IL "oo-ul ie 4k of c i1 jark-1 ke-Tfe dL 1 ��rs JN�M• T 4el'lIr'4F + l.Irs J"_ 7 .. 1 5 4 c+s-= Ie ��.i9 •• 11 August 13, 2003 Mr. Elroy T.L. Osorio 348 Haili St. Hilo, Hawaii 96720 P.O. Box 898 • Kailua-Kona, HI 96745 Re: Your Letter to Daniel & Janet Bolton of July 25, 2003 Dear Mr. Osorio: We have taken the time to locate your property on the map and discovered that Daniel and Janet Bolton are no longer owners of Parcel 6 contiguous to your property. Bolton subdivided Parcel 6 and sold CPR lots a few years ago. The owner of the CPR lot closest to your property was and may still be: Reese T. Asakura, P.O. Box 1052, Kealakekua, Hawaii 96750. With the CPR improvement, your lot is not quite as "land -locked" as the map shows. It would take only a short right-of-way easement at the end of the CPR road across Mr. Asakura's property; however, we have no idea if he is interested. As for your piece, our memory has it that it is a vertical element, impractical to build on. Being only about 1/12'" of an acre also precludes practicality; however, added to someone else's land, it could provide some type of gazebo lookout for a terrific view. We hope this helps. Mahalo, BOLTON, INC. R,:=) Cc„ �. Q Roger Rule Development Operations Bolton, Inc. is an Equal Opportunity Employer Telephone (808) 329-8240 - Fax (808) 326-1247 • Lic. #ABC -14458 ELROY T. L, OSORIO 348 Haiti St Hilo, HI %720 August 18, 2003 Mr. Reese T. Asakura PO Box 1052 Kealakekua, HI 96750 Re: Tax Map Key (3) 8-1-16 parcel 12 Dear Mr. Asakura, I have enclosed for you for easy reference the following: 1. A Tax Map of the subject property and the hi -lighted parcel. 2. A copy of the same letter sent to: Daniel & Janet Bolton, Floyd & Atae Nakamura and Takeshi & Pearl Uemoto. 3. A copy of a letter from Roger Rule of Bolton Inc. To date, I have not received a reply from the Nakamuras or the Uemotos and I am assuming from Mr. Rule's letter that these prior owners may no longer be the owners today. Mr. Rule indicated that there had been a change of the make-up of the properties contiguous to our property by the creation of a CPR a few years ago. He also suggests in his letter that I should contact you since your lot is closest to our property. I am therefore writing to you to ask if you would consider giving us an easement over your property or perhaps consider acquiring the property from the Trust. Awaiting your reply, I remain Very truly yours, Elroy Osorio RP FORM P-70 (9/95 Rev) Department of Finance COUNTY OF HAWAII REAL PROPERTY TAX BOARD OF REVIEW 865 Piilani St., Hilo, HI. 96720 75-5737 Kuakini Hwy. Ste. 102, Kailua-Kona, HI. 96740 TAXPAYER'S NOTICE OF COMPLAINT NOTICE is hereby given that Z—/ 1'b "V / r&6 77 G $ (Narr]]��e of Taxpa whose address is 3 3 ���^^-'� s�/' files this complaint to the County of Hawaii Real Property Tax Board of Review. The real property -arb©-Goo aCNj--6 identified as Tax Map Key No. moi_ 3_6 -©O6 -/ , for tax year 19_W- 19_, 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: 4 Taxpayer's Valuation: Land: Building: The grounds of objection to the County's valuation are: ^� C cC c e W �- f 4vc9iIQ6AC }40GJ ,c9© we 14 U// 1-(qh-15 /- I-) uu W,-oCJU -� r ' 1 Dated: / a� 19 Uu Signed Pkctl �'i / ,usiness Phone: Receipt Acknowledged: C (I!C ( Taxpaye Residence ne: Dated: a6 3