HomeMy WebLinkAbout2019-08-13 BOR Minutes
TAX BOARD OF REVIEW
MEETING MINUTES
Appeal Hearings
Tuesday, August 13, 2019
West Hawaii Civic Center, Building G
Kailua Kona, Hawaii
CALL TO ORDER
Chairperson Grace Reinhard called the meeting to order at 9:06 a.m.
Present were: Board Members Grace Reinhard, Nelson Harano, Michael Hughes, Reiko Ford and
Wesley Takai; Deputy Corporation Counsel J Yoshimoto; Real Property Tax Administrator Lisa Miura,
Real Property Appraisal Supervisor Dionne Costa and Real Property Appeals Board Clerk Elizabeth
Nina Swain.
STATEMENTS FROM THE PUBLIC
There were no statements from the public.
APPROVAL OF MEETING MINUTES
The minutes of the meeting on March 6, 2019 was provided to the members for approval. No
corrections were noted. A call for questions was made.
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Mr. Takai moved to accept the minutes of March 6. Seconded by Mr. Hughes. A call for
discussion was made. Motion passed by a vote of 5:0.
TAX APPEAL CASE HEARINGS
Note:
Prior to the start of the case hearings, Deputy Corporation Counsel J Yoshimoto advised all
Appellants and the Department of the procedure the Board would be following for the rendering of
their decision and the Appellants’ further right to appeal to the Tax Appeal Court located in Honolulu
within 30 days from the date of the decision letter that the appellant will be receiving via certified mail.
For each appeal case, the appraiser submitted a packet of information to the Board, unless there had
been a prior settlement with the Appellant or withdrawal. If the Appellant was not present, any
information sent in by the Appellant was presented to the Board along with the appraisers’ packet.
CASE #37407, #37408 & #37409 – BRIDGE AINA LE’A LLC
TMK 6-2-001-0087-0000, 6-2-001-088-0000 & 6-2-001-089-0000
Appellant was not present. Ms. Costa informed the board that a settlement agreement had been
reached between the County and the appellant with values as follows:
Case No. 37407, TMK 6-2-001-087-0000
o Land value of $48,600, Pitt 5
Case No. 37408, TMK 6-2-001-088-0000
o Land value of $48,600, Pitt 5
Case No. 37409, TMK 6-2-001-089-0000
o Land value of $48,600, Pitt 5
A call for questions was made.
Mr. Takai moved to accept the settlements for the three cases that were presented by the
County with the values remaining the same but having the land class changing to agricultural
from residential. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by
a vote of 5:0.
CASE #37615 – HUGHES, DANIEL K
TMK 6-5-002-058-0000
Appellant was not present. It was noted for the record that the notice of hearing was delivered on
July 13, 2019.
Present for the County was appraiser Derek Fondy.
Property located in Knob Hill, Waimea.
Appeal on land and building values.
County presented their case together with any and all information provided by the appellant. County
recommended sustaining the land value at $520,400 and building value at $108,700. A call for
questions was made.
Mr. Hughes moved to sustain the County’s values. Seconded by Mr. Harano. A call for
discussion was made. Motion passed by a vote of 5:0.
Case #37752 – WYTHES SURVIVOR’S TRUST
TMK 6-2-002-021-0031
Appellant was not present. It was noted that the appellant did contact the Board Clerk to inform that
they would not be attending.
Present for the County was appraiser Matthew Radmilovic.
Property located in the Villas at the Mauna Kea Resort.
Appeal on building value.
County presented their case together with any and all information provided by the appellant. County
recommended sustaining the building value at $3,408,200 and land value at $238,700. A call for
questions was made.
Mr. Takai moved to sustain the County’s values. Seconded by Mr. Harano. A call for
discussion was made. Motion passed by a vote of 5:0.
2
CASE #37655 – KILOHANA MAKAI LLC
TMK 7-6-014-013-0000
Appellant was not present.
Ms. Costa presented to the Board appellant’s request to withdraw their appeal. A call for questions
was made.
Mr. Takai moved to accept the appellant’s withdrawal of appeal. Seconded by Mrs. Ford. A
call for discussion was made. Motion passed by a vote of 5:0.
CASE #37676 – PERRY, ROBYN / B-IV EDUCATIONAL TRUST
TMK 6-5-008-039-0000
Appellant was not present.
Ms. Costa presented to the Board appellant’s request to withdraw their appeal. A call for questions
was made.
Mr. Takai moved to accept the withdrawal. Seconded by Mrs. Ford. A call for discussion was
made. Motion passed by a vote of 5:0.
WITHDRAWN CASES
County presented to the Board appellants’ requests to withdraw their appeals for the following cases:
Case No. 37701 TMK 6-5-007-055-0000 LINDSEY, ALLEN H N
Case No. 37729 TMK 6-5-008-037-0000 PERRY, ROBYN / B-IV EDUCATIONAL TRUST
Case No. 37702 TMK 6-5-009-081-0000 STOTHERS, GERALD / ALMARIE TRUSTS
Case No. 37390 TMK 7-7-024-005-0000 DANKNER, YARDEN
Case No. 37389 TMK 7-7-024-006-0000 DANKNER, YARDEN
A call for questions was made.
Mr. Takai moved to accept the withdrawals as presented by the County. Seconded by Mr.
Hughes. A call for discussion was made. Motion passed by a vote of 5:0.
SETTLEMENTS – 9:00A APPEALS AGENDA
County presented to the Board a 4-page Appeals Agenda containing information on 22 cases that
had reached settlement agreements between the County and the respective appellants. A copy of
the agenda is attached hereto as Exhibit A.
Mr. Takai questioned the land value for Case No. 37415. County appraiser Matthew Radmilovic
responded.
Mr. Takai questioned the land value for Case No. 37621. County appraiser Derek Fondy responded.
Mr. Takai questioned the building value for Case No. 37507. County appraiser Kaleb Meno
responded.
3
Mr. Takai questioned the appellant’s opinion as to a home exemption value for Case No. 37354.
County appraiser Matthew Radmilovic responded.
Mrs. Ford questioned the building value for Case No. 37354. County appraiser Matthew Radmilovic
responded.
Mrs. Ford questioned the land value for Case No. 37657. County appraiser Matthew Radmilovic
responded.
Mr. Takai questioned the building value for Case No. 37740. Ms. Costa responded for the County.
Mr. Takai questioned the agreed to home exemption value for Case No. 37355. Ms. Costa
responded for the County.
Mr. Takai questioned the land value for Case No. 37755. Ms. Costa responded.
A call for questions was made.
Mr. Hughes moved to accept the settlements except for Case No. 37355 and Case No. 37755.
Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0.
Mr. Hughes moved to reschedule Case No. 37355 and Case No. 37755. Seconded by Mr. Takai.
A call for discussion was made. Motion passed by a vote of 5:0.
Ms. Reinhard moved to remove Case No. 37621 from the previous motion to approve the
settlements and reschedule the case. Seconded by Mr. Takai. A call for discussion was
made. Motion passed by a vote of 5:0.
Recessed: 10:22 a.m.
Reconvened: 1:34 p.m.
WITHDRAWN CASES
County presented to the Board appellants’ requests to withdraw their appeals for the following cases:
Case No. 37767 TMK 7-2-016-002-0000 KUKIO GOLF & BEACH INC
Case No. 37769 TMK 7-2-016-007-0000 KUKIO GOLF & BEACH INC
Case No. 37770 TMK 7-2-016-014-0000 KUKIO GOLF & BEACH INC
Case No. 37773 TMK 7-2-036-002-0000 KUKIO GOLF & BEACH INC
Case No. 37774 TMK 7-2-036-003-0000 KUKIO GOLF & BEACH INC
Case No. 37775 TMK 7-2-036-004-0000 KUKIO GOLF & BEACH INC
Case No. 37776 TMK 7-2-036-005-0000 KUKIO GOLF & BEACH INC
Case No. 37779 TMK 7-2-036-009-0000 KUKIO GOLF & BEACH INC
Case No. 37780 TMK 7-2-036-010-0000 KUKIO GOLF & BEACH INC
Case No. 37781 TMK 7-2-036-010-0000 KUKIO GOLF & BEACH INC
Case No. 37603 TMK 7-7-029-040-0000 ALILIE, LAUREL E
Case No. 37760 TMK 8-1-021-034-0000 SMITH, JEFFREY M
A call for questions was made.
4
Mr. Takai moved to accept the withdrawals as presented by the County. Seconded by Mrs.
Ford. A call for discussion was made. Motion passed by a vote of 5:0.
SETTLEMENTS – 1:30P APPEALS AGENDA
County presented to the Board a 4-page Appeals Agenda containing information on 22 cases that
had reached settlement agreements between the County and the respective appellants. A copy of
the agenda is attached hereto as Exhibit B.
County requested that the following cases be rescheduled due to errors contained in the settlement
agreements:
Case No. 37503 TMK 7-5-029-032-0000 GIOIA, RICHARD C
Case No. 37597 TMK 7-5-043-025-0000 FURCHNER, VIRGINIA
Case No. 37360 TMK 7-7-028-019-0000 LOPOSSA, FAMILY TR
A call for questions was made.
Mr. Takai moved to reschedule the three cases to a later hearing date. Seconded by Mr.
Hughes. A call for discussion was made. Motion passed by a vote of 5:0.
Mr. Takai questioned the building and land values as well as the pitt change for Case No. 37768.
County appraiser Matthew Radmilovic responded.
Mr. Takai questioned the land value for Case No. 37747. County appraiser Matthew Radmilovic
responded.
Mr. Takai questioned the land and building values for Case No. 37771. Ms. Costa responded for the
County.
Mr. Harano and Mr. Takai presented questions as to the land value for Case No. 37772. Ms. Costa
responded for the County.
Mr. Harano and Mr. Takai presented questions as to the land value for Case No. 37748. County
appraiser Matthew Radmilovic responded.
Mr. Takai questioned the pitt change for Case No. 37659. Ms. Costa responded for the County.
Ms. Reinhard questioned the land value for Case No. 37725. Ms. Costa responded for the County.
Mr. Takai questioned the possibility of a home exemption being omitted for Case No. 37449. Ms.
Costa responded for the County and requested that the case be rescheduled.
Mr. Hughes questioned the amount of the home exemption for Case No. 37382. Ms. Costa
responded for the County.
A call for questions was made.
Mr. Hughes moved to accept the settlements with the exception of Case Nos. 37449, 37503,
37597 and 37360 being rescheduled to another hearing date. Seconded by Mr. Takai. A call
for discussion was made. Motion passed by a vote of 5:0.
5
OLD BUSINESS:
No old business was discussed.
NEW BUSINESS:
No new business was discussed.
ANNOUNCEMENTS:
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Next meeting scheduled for tomorrow, Wednesday, August 14, at 9:00 a.m. at the West Hawaii Civic
Center Building G, Kailua Kona.
ADJOURNMENT:
Meeting was adjourned at 2:40 p.m.
Respectfully submitted,
Elizabeth (Nina) Swain
Elizabeth (Nina) Swain
Real Property Appeals Board Clerk
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1 M T 1 T d T 1 �I N -i T N
d
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EXHIBIT A __
(1) N J m N OS m N N • co V - (n -- -• 0 • 0 13 4
Ill1 0 1 0 - o m - 0 m N m N G1
1 -I --i o o �1
r co r co r W (° r 0 (° r `° r co 1
M X V K T V K m , V 3 D T. m T V K T` V r
m C N m C 113 m > C )j m m C N m C N m C N
1 O 4.4 W 1 o
A 1 Z O A 1 ,- O A 1 O -, 1 0 0 g
COCDO w co p o aro p 0 b Wr C r- b 0o 0 o co 0 o m Dpi
O 3 A o r o 0 < r V 0 > - 0 0 K w 0 Dr w Z
O m o 0 m o 0 > m 0 O K m 00 0 K o 0 m b d
a C O. f71
Z o ro CO o o CO o v D o or Z o w W m y 0
Z -< Z > o > CO D Z -C o D
N10 0
I > m I w 1 OA D o 2
w cn b 0 OZ 0 o A Co m or 0
o 00 o C I- m o 0 > C
o m W v W Z 1 0 0 Z CO
X Xo ? 1 0 Z 0 X -I a Z
'D COa C -1 D v C X D - C V D 0 C CO C a D C
zi Z w 7C Z w x 0 Z w T. w rrr T. .� Z co Z w n
0 0 0 m O 0 0 D O D . y Z ,�-� O -1 0 0 0 0 0 0 0 0
D m 0 D m 0 a) D m O. O 1 D 0 f D m 0 X D m 0 av
n 0 m n 0 m w 0 -n X CO 0 1 0 o 0 -n m
A A R„ n X G1 o U) m •D m 0 $ v 0 N Z
m 1 Z on 03 W CO cn w -v-1 oN r -1 l O m Z -4 <0 C N 3
V m < V m D V m D -i A D V m V V m D m
Co !Dn co W I co W = m r w W > w W =
N
O 0 o m O O Z
0 0 n
D rn D
1 0 1
O z 0
Z
CO 1
Z Z
_a x X o y W X X o ui X X o W x X a m W X X o W x x o g W
W y a, m'_ a y ao d a 0 m Co d D (o v W v a m co m m W o
a a a - n n n Q - n N G - n
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CO CO O O CO N CO W V U1 O O) U) W N N W O
0 0 00 0 0 0 00 0 0 0 00 0 o 0 00 o O o 000 0 0 00 o m °/ ' �
m
Cr)Wa au Cr. wi n H
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EXT B
in v ` in V W V `• ' 03 - (n • in • 0 v
m <n N m cn N i m 91 N m U1 N m N m N <1
1 O O0 1 A O2 1 O 1 - 0 O 1 O 1
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1 0 M m 0 1 > T. 1 D m .Zml W 1 D Co o 1 0 0 1 O TA *
Co A Z Z r D r 2 w G7 L7 c� d
i- m m m -, W D X o Wr z o N I- D y ICO
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m m 0 0 v co Dr T w Z !n v_ z w T. - z w 7C
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A-1 m Z N Z o - b DO D. X m .'LD1 O D' c m Or� cn
m Cr0�� a
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om.
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a CD a s ,... N 0. 7t a N a s a, a a 1 a, a # 1 co a #
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EXHIBIT B
N V °5---'1--_._A V co _. A 7 N A V CD -` (1) V CD -` (o V CD N O T •
m " ON m V NO m 0 NO m rn NO m CT i m N N <1
r m CO r -. a r D CO r V V 0 —1 O 0
M m m m 01 m A r w
< 2 r r V g N w 74 K Z T v 0 14 co (n c74
z 3 z o z 0 -o - z - O O b z = W o z m - o m r O O 6O
D o (No -1 $ ON 0 :: 1 A ( N m -1 0 .A.. ,1 >
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7c 0 (I) 55
CO' D 2 0 .• 2 A N o co > o .. Z p ,. 2 r r m m
p 0 1- o O > 71 co O O Nv O N O A O D D - p m m wi z 0
rn m m o 0, •• a K o w W m D 0 N •• D G) ♦ o G) A - w l 3 p
i it
w m T o CO • m F 0 -4 m N m • o u ' o' m C a1
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m r o 0 r O m• �z7 o r X r m r' X o A_
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0 O K r o O O � D * O O • D A o ' r A = O - < am
0 ZD O —i m O - 2 O 2 Z — CO
0 - m o • O N r0 O D o D _ < o D , D 0 ' 0 Z
2 D O -0 I - F D 0 W q 2 x -o -o O = 73 3
-� co A C 2 Co • -< co Cx m -i co r= g 1 .. r .• CD 2 00 m
D C O _ —I O (A
co 0 Z o o o • w < 0 D o 0 0 co
o (4
m V
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0 000 0 00 0 00 0 0 'NI0 0 0 00 0 (� 0 00 o C d U
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1. ;(1, 11) (1)
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0 0 0 0 0 \1 0 0 0 0 0 0 0 0 0 0 \0 0 0 0 00 0 0 0 00 0 0 0 0 CCD , rt
r
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m _ _ _ _
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T -i T N —i ••I N T N _T N —I T N —I T N
3 c m 13 3 m m m 3 CD m 13 3 m �; 13 3 m m 3 m m
• co a * 2 (D a 10 2 CD a it # (D a it' 2 CD a it CD 0. it
o o w D o w 0 0 w o o w' o 0 w 0 0 w U
00 W W CO W W CO A -1 CO A -4 CO A -4 Co A V 0
W +) N W U, 0 W OD W W C) V' W N w W (OJI ZY
N N N N N N N N N N N N 0 tt
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o O o O o o ,Ty N H
V . in
0 0 0 0 0 0 (0 N 0
3 3 i 3 3 3 3 CD o pC
W N H
EXHIBIT B
CO 01^ -(/) 4 V) Co -_-..-- ' 0) Co ♦ 0 T •
1 0 m 0 -I � 0 1 1, o <-I
I-- CO r co r o 0 -I N O -1
au r (n
m O O ado m O O O is m e CO CO
r
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D
X m �'1 N (n A 0) r Orn
rD
D A
y, 3
O in o Wo 0 o ? -< oW X o
m os coroW N Oco
n 0 01- Z °0OZm0 < Z ? 0 p o Lz o oi T Go = o > omOo Tn o D 0 X Z mov{ 0D co mO X " =m CZ r p
-< X Z fn z -1 0 DO O Z 0 0 -1 O 0 o
Z c v m ; o r
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aa 0 o D O0
m O co N
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O x = V (7 L x (o N K O W
D nAi z O w 0 -0� 0 D o o m D "
Z i .73 --ii O °) O p -I g 0 0 S m a m
a z z O W r 0 Z Z', o x o < V ZO --Zi m a in
o Z Z m C '0 () U). 0 D
0 N 7:3M OT S (n = O' O� 0 O � x 7) >.m Z
-Jn D -1 OD O r n 0) Z N -1 m N Co
ccoo A CO m Q° n'' m I v a -D1 C m
_ c
CA.A 0 W o o o 0 X W W r
J C O
1 D 2 m
Z>
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m m c
\ -1 r W
a w aro x oc p 1 W x x o, y CO x x CO x x W,
CA) n m co m e 1 Co C D co ori CO m m W a cc,
_ - a - a - n
Nn m a Co a co a Co (D
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co
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tO
vA t4
N D. A)W DV O co N V -4 -4 COO CO < O
a s a o 0 a a 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 01 CCD N ii XI'
no no
O Awl (D h-. H
0) Co NA W J i £ H
w
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M NJ W CO A O 0
Cn N (1) Ln O O OV) CON0) N V
V W CO A O O O O O O a O O `� Cr
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H
r
m
K
m N N
V A N
TA A 0C)Z
Cn CO -' - W WJ V A VV CO coO p CO o < y
H0 O W 0 O O O W O W O 0 C
O O O o Ut 0 0 0 0 0 O 0 0 0 0 O p 0 0 0 0 0 0 0 0 (CD (D
x -( r W x -I r CO x -I r CO x
I- CO
< T
co 3
C o)
C)
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CD CD
-1 M D) _� T d -1 T N --I T N
N - 3 N N 13 3 N N 13 N o
CD st, : m a st = m a so » co a so
0 o W 0 0 W O o W O 0 0) CI
Co A V OD W Co (` W A VO NW .. NA O 0
W W O N co GD OW O
b
O -4 OOO
OO0 OO 7_ _ _ _ _
c0 <0 CO (D c0 CO CO <D 'Si I"M
0 0 0 o Pt/ NH
P) v01
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3 3 3 3 ox
1 .o. N H
EXHIBIT B