HomeMy WebLinkAbout2019-08-14 BOR Minutes
TAX BOARD OF REVIEW
MEETING MINUTES
Appeal Hearings
Wednesday, August 14, 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 Craig Masuda; 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.
TAX APPEAL CASE HEARINGS
Note:
Prior to the start of the case hearings, Deputy Corporation Counsel Craig Masuda 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 #37391 – LOCATELLI, PETER JOSEPH / LOCATELLI, LINDA JASMINE
TMK 8-7-007-014-0000
Present were appellant Peter Locatelli and County appraiser Jennifer Long.
Mrs. Ford and Mr. Harano requested to be recused from the case. Recusals granted by the Chair.
Hearing continued with the remaining three members.
Property located north of Kona Paradise subdivision in South Kona.
Appeal on land value and property class.
Appellant present his case. County presented their case and recommended sustaining the property
class and reducing the land value to $53,700. A call for questions was made.
Mr. Takai moved to reduce the land value to $41,300 with the land class remaining as
residential. Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a
vote of 3:0 with Mrs. Ford and Mr. Harano recused.
Recessed: 9:45 a.m.
Reconvened: 9:51 a.m.
CASE #37710 – OHAN, MARTIN M
TMK 7-3-005-112-0000
Appellant was not present.
County presented to the Board a letter sent in from the appellant requesting to have his case hearing
rescheduled. A call for questions was made.
Mr. Hughes moved to deny the request and hear the case. Seconded by Mr. Harano. A call for
discussion was made. Motion passed by a vote of 4:1 with Mrs. Ford voting against the
motion.
Present for the County was appraiser Kaleb Meno.
Property located between Hiolani Street and Kukuna Street near Palisades.
Appeal on land value.
County presented their case together with any and all information provided by the appellant. County
recommended sustaining the land value at $489,500. A call for questions was made.
Mr. Takai moved to sustain the County’s value at $489,500. Seconded by Mrs. Ford. A call for
discussion was made. Motion passed by a vote of 5:0.
CASE #37610 – MITCHELL, MYRA MAILE TRUST
TMK 8-2-006-037-0000
Appellant was not present. County Clerical Supervisor Ryan Okamura presented to the Board
appellant’s request to withdraw their case. A call for questions was made.
Mr. Hughes moved to accept the withdrawal. Seconded by Mr. Takai. 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. 37689 TMK 4-5-016-018-0000 LANI AKEA PROPERTIES LLC
Case No. 37430 TMK 6-4-021-042-0000 CHINEN, MASASUKE
Case No. 37712 TMK 7-6-021-016-0000 OHAN, MARTIN M
Case No. 37713 TMK 7-6-021-017-0000 OHAN, MARTIN M
Case No. 37711 TMK 7-6-024-025-0000 OHAN, MARTIN M
A call for questions was made.
2
Mr. Hughes moved to accept the withdrawals for the five cases. Seconded by Mr. Takai. 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 23 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 building value on Case No. 37375. Ms. Costa responded for the County.
Mr. Takai questioned the decrease in land values for Case Nos. 37641, 37626, 37654 and 37735.
County appraiser Hoku Manning responded.
Mr. Takai questioned the building value for Case No. 37459. Ms. Costa responded for the County.
County informed the Board that for Case No. 37520 on the appeals agenda for settlements due to a
typographical error and that the land and building values were transposed. Building value should
read $1,200,000 and land value should read $255,000. Correction noted.
A call for questions was made.
Mr. Takai moved to accept the settlements on pages 1 to 4 with the correction made for Case
No. 37520. Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a
vote of 5:0.
Recessed: 10:38 a.m.
Reconvened: 1:34 p.m.
CASE #37628, #37629, #37630, #37631, #37632, #37633, #37634, #37635, #37636 & #37637 –
HK INVESTORS LLC
TMK 7-3-008-067-0000, 7-3-008-113-0000, 7-3-008-114-0000, 7-3-008-115-0000, 7-3-008-116-0000,
7-3-008-117-0000, 7-3-008-118-0000, 7-3-008-119-0000, 7-3-008-120-0000 & 7-3-008-121-0000
Appellant was not present.
County presented to the Board a letter sent in from the appellant requesting to have their case
hearings rescheduled. A call for questions was made.
Mr. Takai moved to accept the request to reschedule the cases to the next available hearing
date. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of
5:0.
CASE #37650, #37649, #37648 & #37647 – NEARON ENTERPRISES LLC
TMK 7-6-013-008-0000, 7-6-013-010-0000, 7-6-013-043-0000 & 7-6-013-044-0000
Appellant was not present. It was noted for the record that the notice of hearing was delivered to the
appellant on July 17, 2019.
Ms. Costa presented for the County.
3
Properties located between Komohana Kai subdivision and Alii Drive, at the end of He’enalu Road.
Appeals on land values.
County presented their case together with any and all information provided by the appellant. County
recommended sustaining the land values for Case Nos. 37650, 37649 and 37648 and reducing the
land value to $100 for Case No. 37647. A call for questions was made.
Mrs. Ford moved to accept the County’s recommended value of $100 for Case No. 37647 and
sustain the remaining three cases. Seconded by Mr. Takai. 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. 37759 TMK 6-9-002-013-0001 KRL HOLDINGS
Case No. 37757 TMK 6-9-002-013-0002 LEACH, KEITH SCOTT
Case No. 37758 TMK 6-9-002-027-0000 LEACH, KEITH / 1082492 BC LTD
A call for questions was made.
Mr. Hughes moved to accept the three withdrawals. Seconded by Mr. Takai. 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 1-page Appeals Agenda containing information on five cases that
had reached settlement agreements between the County and the respective appellants. A copy of
the agenda is attached hereto as Exhibit B.
Mr. Takai questioned the possibility of a home exemption in the value for Case No. 37616. Ms. Costa
responded for the County.
A call for questions was made.
Mr. Hughes moved to accept the settlements as presented. Seconded by Mr. Takai. A call for
discussion was made. Motion passed by a vote of 5:0.
OLD BUSINESS:
No old business was discussed.
NEW BUSINESS:
No new business was discussed.
4
ANNOUNCEMENTS:
th
Next meeting scheduled for Tuesday, August 27, at 9:00 a.m. at the Aupuni Center Conference
Room in Hilo.
ADJOURNMENT:
Meeting was adjourned at 2:12 p.m.
Respectfully submitted,
Elizabeth (Nina) Swain
Elizabeth (Nina) Swain
Real Property Appeals Board Clerk
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EXHIBIT B