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HomeMy WebLinkAboutCOM 0835.000 2006-2008 ~v or Harry Kim ~r!.• : •"!!r. William Takaba Mayor Finance Director Nancy E. Crawford Deputy Director County of Hawari 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 Kuakini Highway • Suite 112 • Kailua-Kona, Hawaii 96740 • Fu(908)327-3538 Appraisers(808)327-3542 • Clerical(808)327-3540 v 0 November 23, 2007 z ~O Z W f 7 The Honorable Harry Kim, Mayor The Honorable Pete Hoffmann, Chairman '1? and Members of the Council County of Hawaii w C~t 25 Aupuni Street = cD Hilo, HI 96720 Enclosed is the 2007 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 2007. Respectfully submitted, r' Ernest Matsumura, Chairman Tax Board of Review Enclosures xc: William Takaba, Director of Finance Comm. No. 53 5 Ref. To: F C. Ref. Date JQV 3 Q 9M1R Harry Kim J!'~?Y w4 William Takaba Mayor Finance Director Nancy E. Crawford ..gip Deputy Director o County of Hawau 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 Kuakini Highway . Suite 112 . Kailua-Kona, Hawaii 96740 . Fax (808) 327-3538 Appraisers(808) 327-3542 . Clerical (808) 327-3540 REAL PROPERTY TAX BOARD OF REVIEW 2007 ANNUAL REPORT @ November 23, 2007 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 2007-2008 tax year. The recommendations relate to both legislative and administrative matters. The following is a list of the officers and members of the Board: Ernest Matsumura, Chairman Harold Murata, Vice-Chairman Claudia Woodward-Rice Reiko Ford Gus Ogasawara 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 November with two nights away from home or the office. Hawaii County is an Equal Opportunity Provider and Employer 2007 Tax Board of Review Annual Report 2 Board Membership The following is a list of the Board members and when their term ends: Board Member Term Ends - December 31, Gus Ogasawara 2007 Claudia Woodward-Rice 2008 Ernest Matsumura 2009 Harold Murata 2010 Reiko Ford 2011 Activities Organizational Meeting The annual organizational meeting of the Board was held on March 1, 2007 at the Real Property Tax 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. New Board member (pending Council confirmation), Reiko Ford, was welcomed. A tentative workshop date and place were also set and there was a general legal discussion of Chapter 19, as well as a discussion of any bills relating to assessments. The Real Property Tax Administrator, Mr. Wes Takai, mentioned the Board of Review Statewide Conference to be held in Honolulu on May 18"'. Minutes from the last meeting held on December 12, 2006 were approved. 2007 Board of Review Conference A Board of Review Conference was held May 18, 2007 at the Ala Moana Hotel's Hibiscus Ballroom I. There were 60 conference attendees from 4 island counties, including Oahu, Maui, the Big Island, and Kauai. Speakers included: Mayor Mufi Hannemann of the City & County of Honolulu; Gary Kurokawa, Real Property Assessment Administrator of the City and County of Honolulu; Dr. Paul Brewbaker from the Bank of Hawaii; Lowell Kalapa from the Tax Foundation of Hawaii; Amy Kondo, Lee Agsalud, and Susan Bender, Deputy Corporation Counsels from the City & County of Honolulu; Craig Masuda, Deputy Corporation Counsel of the County of Hawaii; Robert Magota, City & County of Honolulu Assistant Real Property Administrator. Topics discussed included: Hawaii's Economic Trends; Hawaii's Property Tax Burden; Applicability of Sunshine Law; Standards of Conduct; Burden of Proof; and Charitable/Non-Profit Exemptions. 2007 Tax Board of Review Annual Report 3 Workshop A workshop was held on June 13, 2007 at the Hilo Yacht Club. It was attended by Board members, the Administrative and Appraisal staff of Real Property Tax (both Hilo and Kona offices), as well as the Finance Director, Deputy Finance Director, and Deputy Corporation Counsel. It was an informative and instructive session. Topics of discussion included: the tentative appeal hearing schedule; appeal hearing procedures; Sunshine Law; powers and duties of the Board; kinds of Ag use; the 3% growth cap; home exemptions; the procedure of reverting back to market value after a change in exemption status; ways to estimate market value; the cost trend analysis to 2007; the sales ratio analysis for 2007/2008; and general information which is sent out to taxpayers with the assessments, including information regarding property classes, tax rates, exemptions, and deadlines. Appeal Hearings Four hundred seventy-eight (478) appeals, including 179 from Hilo and 299 from Kona, plus appeals from amended assessment notices (P38s), were scheduled this tax year. This is a decrease from 595 cases in the previous tax year. There were 6 sessions held in East Hawaii (July 17, 18; August 13; September 5, 6; November 6) and 8 sessions held in West Hawaii (July 11, 12; August 21, 22; September 12, 13; October 22, 23). Complaint Hearing As required by Chapter 19-97(e), a notice was published on September 4, 2007 specifying a period of at least ten days in September (September 10 - 24, 2007) within which complaints may be filed by a taxpayer. Five (5) complaints were filed. The reasons for the complaints included: commercial rentals are affecting market values of residential properties; not being aware of the requirement of filing an Ag use application; taxes going up over 135% in one year; the fair market value listed by the County on the assessment notice exceeds by more than 20% the actual fair market value; there is a lack of uniformity or inequality resulting from the use of illegal assessment methods or an error in the application of the methods; and the assessment methods used were illegal or unconstitutional. The Board heard the complaints on November 6, 2007 and is forwarding a copy of these complaints along with this report. 2007 Tax Board of Review Annual Report 4 Comments and Recommendations 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 and is an efficient and productive use of time. 2. The half-day workshop among staff and Board members prior to the start of hearings was informative and is encouraged to continue. 3. Having Corporation Counsel at each meeting is very helpful and is encouraged to continue. 4. The Board of Review Statewide Conference with participants from other islands was a good way to look at issues and laws on all the islands that are affecting Real Property Tax Boards of Review and their policies and functions. It was also a good way to encourage learning and interaction among Real Property Tax staff, Corporation Counsel, and Board members. This conference is encouraged to continue on a yearly basis. 5. The Board appreciates the budget that was approved for their general operating expenses and considers it adequate for its purposes. Board's Recommendations 1. The practice of actively seeking and training new Board members is encouraged. 2. The vacancies to be left by Gus Ogasawara (who filled in for Linda Smith upon her resignation from the Board) and Claudia Woodward-Rice (who is resigning her term of service one year early due to a move to the mainland) at the end of this year, should be filled prior to the organizational meeting, which is tentatively scheduled for March 4, 2008. 3. The Board recommends that the feasibility of a more aggressive outreach program to inform and educate citizens of this County on real property issues be considered. The Board has heard many cases where a better informed and educated citizenry could have prevented the filing of appeals. 4. Section 19-58.1 should be reviewed/revised to reflect changes to Section 19-53.9.1 so that those in the dedicated non-spec residential use program prior to the 3% cap would not be adversely affected at the time of renewal or at term end. 2007 Tax Board of Review Annual Report 5 5. The council might want to be proactive to enhance the viability of small businesses by considering giving discounts, smaller tax rates and/or exemptions. Value added local agricultural commodity processing plants (i.e. dairy products, meat processing, mac nut processing, coffee processing) should be given a discount on the commercial property tax rate to preserve and encourage local food production. Close Chairman's Comments It is very important for the Tax Board of Review to have all of its positions filled each year. Its very difficult for the Tax Board of Review to operate with only 3 or 4 members because with only 3 members, the vote has to be unanimous. With 5 members present, there could be opposition votes, but there would still be a majority vote. Even with 5 dedicated members, there will be times when a member may not be present due to illness or another personal commitment. 2007 Tax Board of Review Annual Report 6 Submitted by members of the Tax Board of Review: ?<t~~ st &JAMatsumura fiarold Murata Chairman Vice-Chairman Claudia o and-Rice Reiko Ford Member Member Gus Ora ware Memb RP Form 19-97(e) (Rev 032007) Dept. of Finance COUNTY OF HAWAII REAL PROPERTY TAX BOARD OF REVIEW 101 Panahi St., Ste. 4, Hilo, HI 96720 75-5706 Kuakini Hwy., Ste. 112, Kailua-Kona, HI 96740 TAXPAYER'S NOTICE OF COMPLAINT USE OF THIS FORM WILL NOT RESULT IN ASSESSED VALUE. CHANGES USE RP FORM 19-91 (APPEAL APPLICA'f10N) FOR ASSESSMENT APPEALS NOTICE is hereby given that Tarnes F. Aor 1 a elC (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. I - tj - Oa.5 - o OP, for tax year 20_~7 - 20. has been improperly valued for real property tax assessment purposes. Marker' County's)laluation: Land: al9 100 Building: )JO IF goo I (We) believe that the proper assessment value of the property is as follows: Ma,'ka- Taxpayer's^Valuation: Land: 87 4A4 Building: 110800 The grounds of objection to the County's valuation are: The lo7' ewd house. 4rc wrmnl- y C)assl7',eo1 non - s)oec" dam ?2 /'rzs,den-zW am Cvneerr7ed with how tA! P rwrke.7- ?a/Uv- W C{ a/&ct 71e ~uXwce. assessed ?alue ~ non-sfefu/ax)ve classy/eua'z;~ fi, Jae_ renewed /n x013. Current' procedures Jit: assess us aS i~ we arm rPna`lh9 this rtsrtderiee Gake a 1-n0'r when we a~ nod-. l Would 44 fo meet- w,xA t7w_ rt??wt~) bow A,— dfsCuSsiu"M because, there- was no apPor7une~ ~ot daSec,SScvy, when lve i'he adjI06en* lot 7MK )-4L-02.5--0o/ It mer Wlth Este 6cxu J em 7Tuaj( )7 4007 See 772e {o UawWn eaXXze~mevt' far su~~7Mar [J . Dated: Sap~- /g 2007 Signed: )r„w.9A /p)U ICA (Taxpayer) Day Phone: (OX 66 -56 93 Mailing Address: Rl'a BQX 390$ j0a4o,~ IV 16773 Receipt Acknowledged: Dated: 20_ Hawal'i County is an Equal Opportunity Provider and Employer KWoho Beach Lots Land Valuation Complaint Land values in Kapoho Beach Lots (KBL) are currently being assessed at $20/sq ft, based on 6 vacant lot sales in 2006 whose average sale price was $22/sq ft. The range of these individual lots was $13.6 to $35.6/sq ft. That, however, is not the whole story. More than half of the residences in KBL are currently being rented by the night from between $105 to $425 per night, double occupancy, usually with a 3-5-night minimum. Additional persons are typically charged per head after the fast two. Basically, the market values in KBL are being driven by this commercial use of the various properties. Even if someone seeks to buy a property solely for residential use he must compete with the buyer who intends to rent by the night and is willing to pay considerably more than him because he sees an income from his investment. I find this situation totally unfair to those who do not rent by the night because they are now being assessed as if they are. Based on a simplistic historical perspective that compared Hawaiian Paradise Park (HPP) lot prices with KBL lot prices over the past 20 years, I showed, during our recent appeal for the adjacent empty lot, that $8/sq ft is more representative of a true residential market value for KBL and that the current $201sq ft is partially residential but has a significant commercial component. This comparison simply showed what we already know, that residential values peaked in 2005 after Donald Trump and Oprah Winfrey told television audiences that the East side of the Big Island was a good investment. Since then the residential values have decreased. At the residential peak, in 2005, Kapoho lots were assessed at $12/sq ft. KBL values did not decline after 2005 because that was about when KBL residences and lots began to be more heavily marketed as short-term rental businesses (see recent solicitation). What I am suggesting is that assessed land values be calculated by market value and land use, commercially or residentially (A precedent for this has already been set. Several properties are currently being assessed at considerably less than market value because of usage limitations. Two examples are TMKs 3-14-25-17 and 3-14-1045). This could easily be determined by whether or not the owner who is renting charges the transient room tax of 7.25% in addition to the 4.16% sales tax. Those charging the transient room tax should be assessed at the current market value, which is being driven by commercial use. Those who are not renting, or renting long-term, would be assessed at a lower rate, which reflects the current residential market. The tax office currently defines short-term transient renting as less than 180 days. Keep in mind that KBL is zoned residential, not commercial, and that the zoning laws are in place to protect residents from just what is happening. I have talked with the Planning Department over the years regarding this problem and have gotten various answers such as "Renting by the night is illegal but we don't have the staff to enforce it" to "the current laws are unclear". Obviously, it is debatable as to which is correct. Practically, I do not think that renting by the night in Kapoho could be stopped because it is too profitable and the majority is doing it. But I think that my proposal might just encourage some people to rent long-term, in keeping with the zoning, which would be better for Kapoho as a residential community in the long run. We need the Review Board's help. We are attaching the most recent solicitation we have received about property for sale in KBL. You will see it is very pertinent to this situation. G Y S q ¦ ¦ g0 U N u L ~°o ~i v ~ ~ °oF fi le V N CL c y N W m v v r a 12QO N a = d 0 r (D pQ C f0 A N N V O p .O Y 7 O O O O O O O O = l0 f0 r N 000 I fH 6% fH 6 m rn in o .n o ~n o N N ~ 300; ejenbe Jed S Y S O C4 N O N ch 0 w g ~ N N O/ ul, J > a LO U J ~ N N ~ O m°1~ N Y 0 tYo `0.H o 0 0 0 d d Oo °v °v_ ° m L~ - W) (D 0 to VY ~ o c~ 8 0 °o a $ o ion o voi o ~ N» w ~ m 00 pv o o sJelloO j ON N N m a +*Y *S I I 0 0 N 8 ~ ~ ~ r Q S O O r r N a o ~ i0 ?4 o ) w 8 CL ~ m m CL (o Q o a r =aa rn° c - m.av o 0 0 0 o p ~F- d d °o ooC o_ 0 = 7 m In I C) Q g> a cli °D» 0 m m N O N O N O ~ N N ~ " ;oo; eJenbe Jed; ~ a mY a x 0 0 N w ` 0 O 'o fV M 8 Q N N o ~ ~ 8 Q r fUe N N d ~ m o R W Y 0 Y ~d o o aF- 0 0 0 o w m m o0 IT ° r° N N N N m tH M ~ ~ 0 0 0 8 8 °es m 8 00 8 0 0 N O N S N 0) v LO (D ~p co O o O SJBlloQ T 1 N N N From an email received 9/5/07) "Aloha from Steve Marcotte, the owner of A Piece of Paradise Vacation Rentals at Kapoho. Hawaii. 1 am giving vau the first opportunity to purchase my Kapoho Cottage (yvk,NNN apoparadise comicottage html), the namesake of my- company, before I list it on the MLS. 1 will be happy to continue to manage the house if the Buyer chooses to keep it as a racation rental. The Buyer will receive the rent for future bookings at the time of the sale, a nice feature of buying a vacation rental! I've loved owning this home ever since I bought it in 1993. It has such a great location and good 'vibes from all the great times that have been had there. Before I moved to Hawaii in 1996, it always gave me pleasure knowing that I owned a piece of paradise at Kapoho. The median sales price for Kapoho Beach Lots homes -,Na,; 5530.000 from January through August 2006; it is $595,000 for the same period in 2007. an INCREASE of $65.000! I've done a market analysis of sales at Kapoho and believe a fair sales price is S42-5,000- 1 owever. I would be willing to sell it for 5399.000 for a Buyer that can do a quick sale. Keep in mind this includes all furnishings and the future rents. (Advertisement for this vacational rental from his website is inserted here) 1 will delay' listing it the Cottage on the MLS for 7 days to give you a chance to respond. Aloha! Steve Marcotte, Principal Broker A Piece of Paradise Hawaiian Vacation Rentals and Real Estate Sales PO Box 1314 Pahoa. HI 96778-1 3 1 4 Email: Steve dapoParadise.com, website: httU;<<_r~~1.aParadise.com- Phone: (808)965-1224 Fax: 1808)965-0814 Note: this property is 7,916 sq.ft. Building is 572 sq. ft. + small deck and patio TMK: 3-1-4-11-25 r a. RP Form 19.97(e) (Rev 032007) Dept. of Finance COUNTY OF HAWAII REAL PROPERTY TAX BOARD OF REVIEW 101 Pauahi St., Ste. 4, Hilo, HI 96720 75-5706 Kuskini Hwy., Ste. 112, Kailua-Kona, HI 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 Four Pelfrey Trust (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. 1-5-nnt-p53-oooo , for tax year 2007 - 2008. has been improperly valued for real property tax assessment purposes. County's Valuation: Land: #817.100 market value Building: 90,700 I (We) believe that the proper assessment value of the property is as follows: Taxpayer's Valuation: Land: $278,800 market should be the same as assessed value Building: 90 , 700 The grounds of objection to the County's valuation are: Please see the attached letter, which is incorporated by this reference. Four Pelfrey Trust Dated: April9 2007 Signed: a Henry H. Pel rey,y o- tee Day Phone: 503-661-5093 Mailing Address: 20315 NE Sandy Blvd. Fairview, Oregon 97024 Receipt Acknowledged: Dated: 20 _ Hawaii County is an Equal Opportunity Provider and Employer FOUR PELFREY TRUST 20905 NE Sandy Blvd. Fairview, Oregon 97024 Telephone: 503-661-5093 Fax; 503-669-1192 April 9, 2007 County of Hawaii Department of Finance Real Property Tax Office (West Hawaii) 75-5706 Kuakini Hwy, Suite 112 Kailua-Kona, HI 96740 Re: Real Property Tax Appeal (Pahoa Property) Taxpayer's/Appellant's Name: Four Pelfrey Trust Tax Map Key Number: 1-5-001-053-0000 Dear Tax Board of Review: Enclosed are the following: 1. Two executed originals of RP Form 19-91 - Tax Board of Review for the County of Hawai'i Taxpayer's notice of Appeal on Real Property Assessment; 2. A check payable to the Director of Finance in the amount of $15.00; and 3. Two executed originals of RP Form 19-97(e) - Taxpayer's Notice of Complaint. Along with the enclosed Notice of Appeal RP form 19-91 and Taxpayer's Notice of Complain RP form 19-97(e), the Four Pelfrey Trust (Trust), submits this letter to provide supplemental evidence in support of a reduction in the fair market value of TMK 1-5-001-053- 0000 (the Property). The grounds for this appeal are as follows: 1) the new fair market value of the Property exceeds the market value by more than 20%; 2) there is lack of uniformity or inequality resulting from the use of illegal assessment methods or an error in the application of the methods; and the assessment methods used were illegal or unconstitutional. The Property is extremely irregularly shaped. There is a cemetery located squarely in the middle of the Property. The location of the cemetery and the road through the Property into the cemetery is shown on the tax map, which is attached as Exhibit 1. The cemetery negatively impacts the Property for agricultural proposes because of the number of many people going through the cow pastures. Moreover, the cemetery has a significant negative impact on future development for several reasons including: 1) The cemetery significantly reduces the number of RP Form 19-97(e) (Rev 03/2007) Dept of Finance COUNTY OF HAWAP'I REAL PROPERTY TAX BOARD OF REVIEW 101 Pauahi St., Ste. 4, Hilo, HI 96720 75-5706 Kuakini Hwy., Ste. 112, Kailua-Kona, HI 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 Four Pelfrey Trust (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. 1-a-not -OS3-0000 for tax year 2007 - 2008 , has been improperly valued for real property tax assessment purposes. County's Valuation: Land: $817.100 market value Building: 90,700 I (We) believe that the proper assessment value of the property is as follows: Taxpayer's Valuation: Land: $278,800 market should be the same as assessed value Building: 90 , 700 The grounds of objection to the County's valuation are: Please see the attached letter, which is incorporated by this reference. Four Pelfrey Trust Dated: April 9 2007 Signed: 6~~ ?W/1,9.1 Henry R. P' rey,y o-T 4 tee Day Phone: 503-661-5093 Mailing Address: 20315 HE Sandy Blvd. Fairview, Oregon 97024 Receipt Acknowledged: Dated: 20 _ Hawaii County is an Equal Opportunity Provider and Employer County of Hawaii Department of Finance April 9, 2007 Page 2 5 acre parcels the Property could be subdivided into because it is in the middle of the Property and the location of the road reduces useable acreage: 2) the number of potential purchasers is reduced due to the number of people who do not wish to live by a cemetery; and 3) the cemetery sometimes draws undesirable people to the area who vandalize the cemetery and surrounding properties. The value of the Property is further reduced by the fact that the closest public water and electricity is over one-half mile away. Property that has water and electricity in front of the property or nearby is worth significantly more than this Property. Mr. Henry Pelfrey owns a heavy construction company and estimates that the cost of bringing public water and electricity to the Property would be $650,000. In our opinion, the market value of the Property is significantly impacted by the location of the cemetery, the lack of public electricity and water within a reasonable distance from the Property. At most the market value of the Property is no more than the assessed value of $278,800. For the above reasons, we request that the Board of Review change to the fair market value to $278,800. Very truly yours, Four Pelfrey Trust By: Henry H. elfrey, *Co-stee t ! ) [ , --k J e Zj M~ 4..s+ LY 4 S - f A p w pp (uYJ• Dy _NAh l Ki. 4t, °s~s i# ie p'_ p AC YioC, uwZ i ~ U F j F~ y °t A yrf / Q t ~ ~V;' r HOC r .f'F' "o d qi 't + rival 2 ~ .l ~ .d 7 7t R ~ u v 1~ ~Y ® 2 k i fit N ~ m a ?jiYf y~y }F iit 2 u S I s Q Ai = Q ~S{ll N y Niii.r! t~ Y S EE 77 ~t g LS (t ,F'~ ~ (t Y ~ M k® R w a"e ~ Z t 1 el? 4 ; : 2 ° xO it~bi W 6; " FpF to " - D t M t F i~ ~i" ~n dF'• Y ~ 'p~ni tL P Z ti's}q X ,e ~ ~ w 71 p 0 3 RP Form 19-97(e) (Rev 032007) Dept of Finance COUNTY OF HAWAII REAL PROPERTY TAX BOARD OF REVIEW 101 Pauahi St., Ste. 4, Hilo, HI %720 75-5706 Kuakini Hwy., Ste. 112, Kailua-Kona, HI 96740 TAXPAYER'S USE OF THIS FORM WILL NOT RESULT IN ASSESSED VALUE CHANGES USE RP FORA 19-91 (APPEAL APPLICATION) FOR ASSESSMENT APPEALS NOTICE is hereby given that (Name of Tazpay hereby files this complain to the County of Hawaii Real Property Tax Board of Review. The a~ceX 7-r-039-ay-0000 real property identified as Tax Map Key No. for tax year 204_7_ - 20 n a , has been improperly valued for real property tax assessment purposes. County's Valuation: Land: 357,700 Building: 237 inn I (We) believe that the proper assessment value of the property is as follows: Taxpayer's Valuation: Land: 179,00" Building: 222 400 The grounds of objection to the County's valuation are: Dated: 3/26 2% Signed:, I°1 c, f" Am )C~ _7-- '-A ` (Taxpayer) DayPhone:201-818-3946 Mailing Address: 45 Roandis CT., Ramsey,NJ07446 Receipt Acknowledged: ///%~/i (d Dated: 3 - 2'225~ 20 °7 Ilawai'i County is an Equal Opporiunity Provider and Employer or County of Hawaii DEPARTMENT OF FINANCE - REAL PROPERTY TAX Aupuni Center • 101 Pauahi Street • Suite No. 4 . Hilo, Hawaii 96720 • Fax (808) 9614415 Apprmun (808) 961-8354 • Clerical (808) 961-8201 • Collectiau (808) 961.8282 75-5706 Kuakini Highway • Suite 112 • Kailua-Kara, Hawaii 96740 • Fax (808) 327-3538 Appraisers (808) 327-3542 • Clerical (808) 327-3540 tober 16, 2007 kTSUMURA, NAOTAKE & TAYOKO •275 MALULANI DR. •ILUA-KONA, HI 96740 )EJECT: Complaint Hearing Date - TMK: 7-5-039-040-0000 ar Complainant: e Tax Board of Review has scheduled your Complaint Hearing for the subjei November 6, 2007 in the Aupuni Conference Room at 101 Pauahi St., adja 1il Service office (on the Hamakua end of the building), Hilo, Hawaii. Your h( 11 as cases for several other complainants, is scheduled at 10:00 a.m. The t and in the order that the complainants sign in. rou cannot attend the complaint hearing: 1. Please call our Hilo office at 961-8260 with your tax map key nun will inform the Tax Board of Review that you will not attend. 2 You may submit supporting documents to the Tax Board of Revie following address: Real Property Tax Attention: Tax Board of Review 101 Pauahi St., Suite 4 Hilo, Hawaii 96720 Please reference your tax map key number(s). ll(co RP Form 19-97(c) (4/03) V V V (l Department of Finance COUNTY OF HAWAII REAL PROPERTY TAX BOARD OF REVIEW 101 Pauahi St., Ste. 4, Hilo, HI 96720 75-5706 Kuakini Hwy., Ste. 112, Kailua-Kona, HI 96740 TAXPAYER'S NOTICE OF COONIP~LAINT NOTICE is hereby given that 440 k- Pl H VV I (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. ' year 20 - 20_OL~ has been improperly valued for real property tax assessment purposes. County's Valuation: Land: ~q 7700 Building: I (We) believe that the proper assessment value of the property is as follows: A r / . Taxpayer's Valuation: Land: C 71 Building: A,11 The grounds of objection to the County's valuation are: / S't S f -7~1' nke Z ever has 7`© -Itt Dated: (p 20 _ Signed:/ axpayeer) , A ' O Business Phone: C~^ l C^' Mailing Address: -5-5SlY //~.~6m f /y~r7 Residence Phon p ( ncf k (C `C~-2yo Receipt Acknowledged: Dated: 20 RP Form 19-97(e) (Rev 03/20071 qpR DcpL of Finance 2 2x07 COUNTY OF HAWAII REAL PROPERTY TAX BOARD OF REVIEW 101 Pauahi St., Ste. 4, Hilo, HI 96720 y 1316-7 75-5706 Kuakini Hwy., Ste. 112, Knilua-Kona, HI 96740 clur 5 J 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 96 0/312 ~A /if o C /y/ (Name of Taxpayer) hereby files this complaint to the County of Hawai`i Real Property Tax Board of Review. The real property identified as Tax Map Key No. F-9-006 -603 - GJ0Qfor tax year 20 0 6 - 20 7 has been improperly valued for real property tax assessment purposes. T ac)v7 -,2ao~ County's Valuation: Land: °2 Building: 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:r varaw c17 CLr~+r~C/*~~~oy~:FlG ~ K~~ [~/1~/ Dated: ~"~t 20 Signed: c / G (Taxpayer) Day Phone: 0 Uk Mailing Address: 0 S2 1,9~V,1-12f/ A/ Receipt Acknowledged: Dated: 20 Hawaii County is an Equal Opportunity Provider and Employer I Np~~7 TO a.m Time Z).OO p.m. . Date WHILE YOU WERE OUT M Robe4k- NyooLtl of Rkk t Tel. ~jj Ot~~ Ext. ? TELEPHONED j PLEASE CALL I WILL CALL AGAIN STOPPED BY i RETURNED YOUR CALL MESSAGE: l~ 1k $ $ OUIo-003 lA)on`~ be. 0.1a1~ la cal Fe~,r~ o" row wk WA boJ Nov, au,~ ~lerw~~g / to Vr ° 5 w.[I be o ce",014 & ror F , /fe r boav-zCHpuf p pe rr v° r o e~",d i ~L7P A'IDV' I Q ZPJ9 d Q'P'.~- . 1Ar__~KpfCfSArw BY Cpl I