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HomeMy WebLinkAboutCOM 0667.000 2016-2018 J�TY OF............ , • l+• 4b;, .I .�,��' • n -71 P-. TAX BOARD OF REVIEW County of Hawaii , 101 Pauahi Street, Suite 4 -- Hilo,Hawaii 96720-4224 December 1, 2017 The Honorable Harry Kim, Mayor County of Hawaii 25 Aupuni Street Hilo, Hawaii 96720 The Honorable Valerie Poindexter and Members of the County Council County of Hawaii 25 Aupuni Street Hilo, HI 96720 Dear Mayor Kim, Chairman Poindexter and Members of the County Council: Pursuant to Chapter 19 of the Hawaii County Code, enclosed please find the 2016 Annual Report of the Real Property Tax Board of Review. Thank you for your time. Respectfully • . it -• Donald David Chairman /enclosure cc: Deanna Sako, Director of Finance am No, (0G7 Ref. To: Ref. Date DEC 2 2 201 '. /0777-?-!. �l J•, • ,tE OFNr�- Harry Kim County of Hawaii Deanna S. Sako Mayor Finance Director DEPARTMENT OF FINANCE-REAL PROPERTY TAX Aupuni Center • 101 Pauahi Street • Suite 4 • Hilo_Hawaii 96720-4679 • Fax(808)961-8415 Appraisers(808)961-8354 • Clerical(808)961-8201 • Collections(808)961-8282 West Hawai`i Civic Center • 74-5044 Me Keohokalole Hwy. • Bldg.D,2nd Flr. • Kailua Kona,Hawai`i 96740 Fax(808)327-3538 • Appraisers(808)323-4881 • Clerical(808)323-4880• Website:www.hawaiipropertytax.com REAL PROPERTY TAX BOARD OF REVIEW 2017 ANNUAL REPORT December 1 , 2017 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 2017-2018 tax year. The recommendations relate to both legislative and administrative matters. The following is a list of the officers and members of the Board: Donald David, Chairman Wesley Takai, Vice-Chairman Melvin Ventura Emygrace Reinhard Michael Hughes Note: Michael Hughes was appointed by the Mayor in July 2017 and later confirmed by the County Council to fill the vacant seat, however, due to the late appointment and the number of meetings that were held he was not able to participate in any of the meetings for the year. Board Membership The following is a list of the Board members and when their term ends: Board Member Term Ends - December 31, Donald David 2017 Melvin Ventura 2018 Wesley Takai 2019 Emygrace Reinhard 2020 Michael Hughes 2021 Hawai`i County is an Equal Opportunity Provider and Employer 2017 Tax Board of Review Annual Report 2 Activities Organizational Meeting The annual organizational meeting of the Board was scheduled for March 1, 2017, and rescheduled to March 29, 2017, due to lack of quorum. The meeting was held 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. Donald David was re-elected as Chairperson and Wesley Takai as Vice-Chair. The annual workshop date and place was set and there was a general legal discussion of Chapter 19. Real Property Tax Administrator Stanley Sitko was also in attendance and provided comments as well as updates on state bills relating to assessments that was pending before the House and Senate. 2017 Board of Review Statewide Conference The 2017 Board of Review Statewide Conference was held on May 23, 2017 at the Honolulu International Airport Interisland Terminal Conference Rooms on Oahu. There were approximately 90 guests in attendance including Board Members, Deputies Corporation Counsel and Real Property Tax Office Administrators and support staff from four island counties: Oahu, Maui, Big Island and Kauai. Topics presented and discussed were effects of zoning on classification and valuation in real property tax ordinances, competent appraisers and County property tax relief programs. City and County of Honolulu's Mayor, Kirk Caldwell, and Maui's Mayor, Alan Arakawa, were also in attendance and provided remarks. Attendees were also afforded the opportunity of a breakout session to discuss matters within related groups — Directors/Administration, Corporation Counsel, Board Members, Board Clerks, Appraisers, Support Services and Treasury/Tax Relief/Collections. A question and answer open discussion forum was also held. The location of the conference worked well and very convenient for those traveling from outer islands. The coordinators provided a great conference for the attendees. Workshop A workshop was held on June 8, 2017, at the Aupuni Center Conference Room in Hilo with Board Members, Real Property Tax Office Administration, Appraisal Supervisor, Appraiser V (Commercial Appraisers), Valuation Analyst and support staff in attendance. Also present were Finance Director Collins Tomei, Deputy Director Deanna Sako, and Deputies Corporation Counsel Craig Masuda and J Yoshimoto. Opening remarks were provided by Mr. Tomei and Mr. Sitko. Mr. Masuda did a presentation on the Role of the Board of Review. Various Real Property Tax staff presented information on the sales ratio analysis, update on geographical information systems (GIS), training provided for appraisers and legislative changes. Mrs. Miura also provided information on the new and upcoming changes for the division. The Board was provided the opportunity to present questions to the tax office personnel and 2017 Tax Board of Review Annual Report 3 administration. The workshop continues to be a very beneficial and worthwhile session to the Board. Appeal Hearings One hundred ninety-five (195) appeals, which included 76 from East Hawaii and 119 from West Hawaii, plus appeals from amended assessment notices, were scheduled for hearing this tax year for a combined total of$326,450,500 disputed. This is a decrease from 399 cases in the previous tax year. There were two (2) sessions held in East Hawaii (August 8, 9) and four (4) sessions held in West Hawaii (July 25, 26; August 29, 30). In 2008, an all-time high of 1,516 cases were adjudicated by the Board across 22 sessions. Complaint Hearing As required by Chapter 19-97(e), a notice was published on September 3, 2017, specifying a period (September 5 — 18, 2017) within which complaints may be filed by a taxpayer. One complaint was filed. The reason for the complaint was the lack of an assessed building value on the neighboring parcel. The Board heard the complaint on October 11, 2017, at 10:00 a.m., and is attaching a copy of the complaint hereto as Exhibit A. Comments and Recommendations Administrative Matters 1. 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. All members are expected to attend all meetings. Meetings in Hilo or Kona may be a biweekly occurrence from July through December with two nights away from home or the office. 2. The procedure of rendering an immediate decision in open session upon the completion of the presentation of each appeal case continues to differentiate this Board from other Counties within the State of Hawaii and is found to be an acceptable practice to all parties. 3. The workshop, which included the Real Property Tax staff and Board Members held prior to the start of this year's appeal hearings, was very informative and productive for the Members. An annual workshop is highly recommended and should continue to include administrative staff presenting a broad array of relevant tax matters and information for the Members. 2017 Tax Board of Review Annual Report 4 4. 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. 5. The Board recommends that the statewide conference be continued and that attendance by the Board and support staff be funded because of its multiple benefits. 6. The Board recommends that they be accompanied by both Corporation Counsel and the Board Clerk to all conferences, workshops, meetings and other related matters. 7. The Board appreciates the impromptu training sessions conducted by Corporation Counsel and the Real Property Tax division. These sessions provided the Board with. information and insight on various issues, topics, programs, etc. The Board recommends that these training sessions continue to be offered. 8. The Board recommends that additional one-on-one training be provided by the division and Corporation Counsel for the newest appointed member. This training session should include basic information on programs, appeal procedures and the specifications of their role as a member. 9. The public has a misconception that the Real Property Tax division sets the tax rates and the Board recommends that the County continue to provide outreach interaction to dispel this. 10. The Board commends the division for their effort to review the enforcement of the exemption program by expanding their options to verify the claimant's eligibility and to understand the owner's possible financial consequences of the disallowance of an exemption, especially one in the homeowner's classification with the three percent (3%) growth cap. 11. The Board commends the division for their effort to enforce both the exemption and agricultural use programs as recommended in the 2012 IAAO audit. 12. The Board appreciates the effort by the appraisal staff in settling a number of appeals which reduced the hearing time of each scheduled day. It is recommended that each of the settlements be reviewed for next year's assessment to determine what effect, if any, the settlement has to similar properties within the appealed parcel's neighborhood. 13. On the proposed settlement letters between the division and the taxpayers, the Board recommends that the land classification also be included along with the settlement values and exemptions. 2017 Tax Board of Review Annual Report 5 Legislative Matters , 1. The Board again recommends that the non-speculative residential program be terminated due to the fact that the homeowners class, exemptions and other programs have taken its place and this program is now antiquated. Any change in County Code should include a provision whereby the frozen base value of each affected parcel for the first year be the lowest of: a. the frozen value; b. the market value; c. the 2004 market value times three percent (3%) a year until present if the property had the same owner since 2004; or d. the market value of the property at the time of purchase after 2004 times three percent (3%) per year until the present. 2. Under the current code, an owner/occupied property that is partially used for a home- occupation and/or a rental qualifies to be in the homeowner's class but a property partially used as a care home does not qualify for this class, per the County's Planning Department. The Board continue to recommend that Section 19-53(e)(2)(A) be amended to include in the homeowner's class an owner/occupied property used for care giving and/or care home. 3. The Board strongly recommends that the current code be amended to change the current $50.00 appeal filing fee to be non-refundable. Close Chairman's Comments After five years on the Board, three as Chair, I gained an understanding of how competent and professional the staff and administration of the Real Property Tax Division are. They should be commended for balancing the needs of the County and property owners. . 2017 Tax Board of Review Annual Report 6 Submitted by Members of the Tax Board of Review: e —. / Lw.,k_., c i _..e. _____c7 4. 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" , A lir r - , .... _ ,,,A._ ,rov e 5'7,741&::.:‘L_:........._.._ ' E ‹ ! 2 4 :` '2.t'.... :::-4.,:_______....____....- ; _,_._ >. n....w..,..,...w::.,e N.w..,.n,....a.' ...a,v..v.,..... ..,..„:� ....._.,... ..:...� ..o •_x^ .� x. �' i Recent Sales in Area Previous Parcel i Next Parcel i Return to Main Soh Page 1 Hawaii Home , Real Property Home I Owner and Parcel Information ----- 1' LATHAM,AP9..R W' Fee Owner,JointTenancy iI Owner Name [LfiTHAM,f C Rlhltl JOY Fee Owner ;Today's Date i September 10,2017 i I IPCSBOX1313 n= i ;Mailing Address iAS'AAU,HI 56755=1393 [Parcel Number 56002015.000 1 1Location Address 1 56-2878 HALEAKALA VIEW PLACE Project Name !Property Class 1 AGRICULTURAL ;Parcel Map '9;v Patt#�lap I Plat TMi( Maas, INeighbarhaad Code £5651-5 [Land Area(acres) i 10 [Legal Information I LOT 218 1.515 AC LOT 248 2.961.AC MAP 37 LCAPP 1120 Land Area(approximate sq ft) l 435,600 Assessment Information Show Historical_AsseEmPnts i Market i € Net Taxable Market ! Assessed € Net Taxable [ Total I Year Property 1 Land Dedicated Land •Land . ; Building Building i Budding Building I Taxable I Class I Use Value I Exemption Value ! Value Value s Exemption Value Value 1 Value { ,e<...-.. -ro 2017 2 AGRICULTURAL I $312,000 i $4,200 $0 $4,200 § $0 s $0 $0 I $0 _ $4,200 t— — Appeal Information parcel. i {Io appeal information on 1Land Information Property Class Square Footagea Acreage Agricultural Usage AGRICULTURAL 1 435,600 10 Yes Agricultural Assessment Information 1� Acres in Production Agricultural Type , Agricultural Value ! 10 SolliB Use.A X4,200 i This parcel:has land in agricultural usage and therefore agricultural usage assessments have been made. • Improvement Information I No improvement information available for this parcel. Other Building and Yard Improvements Description i quantity Year Built 1 Area Gross Building Value i No information associated with this parcel. 3 Permit Information Dateg Permit Number Reason Permit Amount € 04/04/2012 I 02012-0338K ` i $1,000 i 01/1112011 1 82011-00191£ I)t1G 680,909 Dept of Public Works Bldg Division Permit and Inspections Information i Permit I Permit Permit Permit i Permit Description i Estimated Inspection Inspection i Date Type Number Reason ; 1 Cost Date Status I 1 �F i� NEW DWELLING WITH COURTYARD,LIVING ROOF'€,DINING,KITCHEN, i — 14K 4- I MINE ROOM,PANTRY,MASTER BEDROOM,STUDY/BEDROOM,STUDY,3 1 $09/23/2014 Plumbing • -, New I BATHROOMS,POWDER ROOM,COVERED LANAIS,2 CAR GARAGE WITH ', $4,000 ,03124/2017 COMPLETED D [ 90565 i INTERIOR ERIOR STAIR TO UPPER LEVEL.EL UPPER LEVEL OF GARAGE WITH RECREATION ROOM W ENCLOSE 154 S.F.OF OPEN LANAI FOR STUDY/BEDROOM, <" - 04/04/2012 Building 6Z012 Alteration on ALTERA'i IONS/CtHANGES OF WINDOWS,DOORS AND WALLS TO 1 $1,000 0338K DWELLING UNDER CONSTRUCTION-02011-0019K. 1 NEW DWELLING WITH COURTYARD,LIVING ROOM,DINING,KIR:11EN, f 1 1 WINE ROOM,PANTRY,MASTER BEDROOM,STUDY/BEDROOM,STUDY,3 1 i BATHROOMS,POWDER ROOM,COVERED LANAIS,2 CAR GARAGE WITH 103122/2011 Electrical 1 E421K- New INTERIOR STAIR TO UPPER LEVEL.UPPER LEVEL OF GARAGE WITH I $30,000 06/0912016 3 COMPLETED I RECREATION ROOM WITH BAR SINK,BATHROOM,BEDROOM,LANAI. 5 SWIMMING POOL BY SEPARATE PERMIT,SOLAR WA1 R HEATING SYSTEM i l Viral PANELS ON ROOF. 1 .. NEW DWELLING WITH COURTYARD,LIVING ROOM,DINING,KITCHEN, - 3 WINE ROOM,PANTRY,MASTER BEDROOM,STUDY/BEDROOM,STUDY,3 1 l 1 1 1 BATHROOMS,POWDER ROOM,COVERED LANAIS,2 CAR GARAGE WITH t '01/1.112011 [[ Building p'21T11 1 New INTERIOR STAIR TO UPPER LEVEL.UPPER LEVEL OF GARAGE WITH $680,000 i ? I I i 0019K i RECREATION ROOM WITH BAR SINK,BATHROOM,BEDROOM,LANAI. € SWIMMING POOL BY SEPARATE PERMIT.SOLAR WATER HEATING SYSTEM! (� , WITH PANE/ f.N ROOF, t i i .,."j 1,ttl,•i/r€fii1',1 t C) rrnrlhlio. rief ilii h;i ;r Iii ilismInv nlin?o,otini-�=h-li hawaii& E\ 5600201.50000 9/16/2017 Page2of2. As a courtesy to the public,we provide budding permit data as supplied by the Department of Public Works.As such,no warranties, expressed or implied,are provided for the data herein,its use or its interpretation,and accuracy. __. • Sales Information Sale Instrument 1 Instrument € Instrument bate of Land Court Conveyance Document .. Document Cert# Book/Page= € Sale Date Amount f# Type ; Description ! Recording Tax Type Number 4612512008 : $1,994 0 10550 FEE './arranty Decd . 0613012098 1 3764265 913527 1 5 Warrantyi CONVEYANCE f, --4- FEE a • « -Warranty '06/20/2008 $640,000 08-105505 < Warranty Deed 06/30/2008 ; 3764266 ;9135-3 16100 CONVEYANCE Deed 1 i Quitclaim 08/22/2007 £ $1,00[3 07-9,54550 FEE Quitclaim deed : 08129/29437 3648413 874371 : 1 daeece CONVEYANCE ... .., FEE i Warranty 04/05/2007 i$650,00€9 07-065594 > € 'Warranty Deed ? 04/12/2007 1 3587052 853611 1300 Deed = CONVEYANCE € Warranty 01/0812004 1$387,500: 04-02411.1 FEE E Warranty Deed 02/05/2004 3064759 1683528 3$7 5 Geed CONVEYANCE M, Route 04/17/2003 $0 OTHERRoute Slip 1 04/17/2003 Slip 109/19/2002 0 1 02-198224 ? r,CiNVEYlANCE 1 Deed 11/06/2002 1 2857974 1627536€ 0 I Deed 1 €05/03/1997 1$290,000 9700068612 ` FEE , Warranty . Deed 05/27/1997 2382754 1492253 230 00 i Warranty CONVEYANCE '04/07/1397 1 $0 0000049990 f i04/09/1997 . i 127382 314906: FEE 102/20/1997 1 0 19700045372 CONVEYANCE ; 2374746 1490094 0.00 • 06/0911988 ;$385,000,880008981�3 1 FEf Deed 06/24/1988 1559657 ;314906 r 22072/669 '_:, 19:2,50 Deed = CONVEYANCE € a Current Tax Bill Information 7016 Tax Payments Show Historical Taxes Original II Taxes 1 Tax E Net i Amount Tax PeriodE Description Penalty = Interest Other € Dire : Clue Date Assessment Credits Tax „_ 20171 I Real Property Tax i 08/21/2017 3 $0,00 1 $0.00 1 $100.00 $10.00 i $1.10 i $0.00 1 $111.10 2017-2 Real Property Tax 1 02/20/2018 $0.00 $0.00 1 $100.00 1 $000 1 $0.00 1 $0,00 ' $100,00 11$211.10 Tax bill is computed to 09/30/2017 Or pay online at httpilloavments ehawaii oov/propertvtax/hawaii Other Payment Optian5 Click Here Recent Sales in Area I Previous Parcel f4e$t Parcel i Return to Main Search Page Hawaii Homg Real Property Houle iThe Hawaii County Tax Assessor's Office makes every effort to produce the most accurate information possible,No warranties,expressed or implied,are provided a ::foor the data herein,its use or interpretation.Website Updated:September 15,2017 i 0 2+37.3 by Caiiiiiv i Iia(ai i Real Property'Tax Otiiee 1 iVebliw design by iii'ublic.nei • • • . _ 1 i/ i, / a� -ii clip Ia 7. b ?countyhi hawaii&KE =560020150000 9 16/`217 httn.�,auli�3iic�.clr�ulal�c,.n�t.1�x 1���a � � � � ., - , „• v - ' . , , . . , , . , ' , • ' - .:-• ,„, , , . ,,„ .._,,,•.-„, • ., . r' ,..,'„.- •..- ,''''''< '''''‘ '.'',.....-'-. 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