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Home My WebLink About2019-08-27 BOR Minutes TAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Tuesday, August 27, 2019 Aupuni Center Conference Room Hilo, Hawaii CALL TO ORDER Chairperson Grace Reinhard called the meeting to order at 9:03 a.m. Present were: Board Members Grace Reinhard, Michael Hughes, Reiko Ford and Wesley Takai; Deputy Corporation Counsel J Yoshimoto; Real Property Tax Assistant Administrator Keita Jo, Real Property Tax Appraisal Supervisor Dionne Costa and Real Property Appeals Board Clerk Elizabeth Nina Swain. Absent was Board Member Nelson Harano. 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 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 #37411 – SKINNER, LORRAN J TMK 1-2-028-027-0000 Appellant was not present. It was noted that the notice of hearing mailed to the on July 25 via certified mail was not claimed by the appellant nor returned. Present for the County was appraiser Dori Hoohuli Property located in the Pacific Paradise Oceanfront Estate subdivision. 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 $4,600. A call for questions was made. th Mrs. Ford moved to continue Case No. 37411 to September 17. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #37714 – LUKAS, RIMAS TADAS TMK 1-2-031-115-0000 Appellant was not present. It was noted that the notice of hearing was delivered on July 29, 2019. Present for the County was appraiser Dori Hoohuli. Property located in the Kehena Beach subdivision in Puna. Appeal on property class. County presented their case together with any and all information provided by the appellant. County recommended sustaining the land class as residential. A call for questions was made. Mr. Takai moved to sustain the County’s position on the land class. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #37512 – STREETER, FRANK S TMK 1-4-078-049-0000 Appellant was not present and did inform by telephone on August 26, 2019, that he would not be attending. Notice of hearing was delivered on August 8, 2019. Present for the County was appraiser Sally Kaaiakamanu. Property located on Papaya Farms Road in lower Puna. 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 $29,100 and building value at $17,000. A call for questions was made. Mr. Takai moved to sustain the County’s assessments. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #37368 – RAWLINGS, GEORGIA MARSTON TRUST TMK 1-5-060-069-0000 Appellant was not present. It was noted that the notice of hearing was delivered on July 30, 2019. Present for the County was appraiser Sally Kaaiakamanu. Property located on Kupaoa Road on Kaloli Point in the Hawaiian Paradise Park subdivision. 2 Appeal on property class. County presented their case together with any and all information provided by the appellant. County recommended sustaining the residential class. A call for questions was made. Mr. Takai moved to sustain the property class and values. Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a vote of 4:0. CASE #37593 – COYLE, ROBERT E TMK 1-5-063-029-0000 Appellant was not present. It was noted that the notice of hearing was delivered on July 29, 2019. Present for the County was appraiser Sally Kaaiakamanu. Property located in the Hawaiian Parks subdivision in Puna. 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 $95,100. A call for questions was made. Mr. Hughes moved to sustain the County’s value. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #37348 – SHAIKH, FAROOQ TMK 1-6-008-273-0000 Appellant was not present. It was noted that the notice of hearing was delivered on July 29, 2019. Present for the County was Clerical Supervisor Ryan Okamura. th Property located on 37 Avenue in the Orchid Land Estates subdivision. Appeal on the denial of home exemption. County presented their case together with any and all information provided by the appellant. County recommended sustaining the disallowance of home exemption for the first half of 2019 and informed the Board that the exemption will be granted for the second half of 2019. A call for questions was made. Mr. Takai moved to sustain the County’s recommendation of not granting the exemption and sustaining the values. Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a vote of 4:0. WITHDRAWN CASES County presented to the Board appellants’ requests to withdraw their appeals for the following cases: Case No. 37701 TMK 1-2-018-005-0000 AMBROSE, TIMOTHY KEMP Case No. 37665 TMK 1-2-022-106-0000 BARROWS-ESPOSITO, GINGER LISA 3 Case No. 37378 TMK 1-2-030-049-0000 STICKNEY, RICHARD E Case No. 37743 TMK 1-2-041-113-0000 TRIPOLT, THOMAS Case No. 37369 TMK 1-5-060-068-0000 RAWLINGS, GEORGIA MARSTON TRUST Case No. 37724 TMK 1-6-002-019-0000 LONGS DRUGS STORES CALIFORNIA Case No. 37670 TMK 1-6-012-082-0000 MUNCEY, WILLIAM EDWARD JR Case No. 37499 TMK 1-6-079-014-0000 REYNOLDS, LAWRENCE Case No. 37417 TMK 2-1-025-219-0000 RAWLINS, MAKA’ALA J Case No. 37406 TMK 2-2-036-060-0000 TSUNEZUMI, RONALD / CAROL Case No. 37519 TMK 3-5-004-017-0000 COUGHLIN, JOHN T Case No. 37727 TMK 4-3-001-007-0000 BROOKS, DONOVAN & ELIZABETH A call for questions was made. Mrs. Ford moved to accept the 12 withdrawals as presented by the County. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. SETTLEMENTS – 9:00A APPEALS AGENDA County presented to the Board a 4-page Appeals Agenda containing information on 26 cases that had reached settlement agreements between the County and the respective appellants. A copy of the agenda is attached hereto as Exhibit A. County informed the Board as to an error in the property class in the settlement agreement for Case No. 37463, TMK 2-8-008-008-0000. Property class should be Pitt 100 and not 500. A call for questions was made. Mr. Takai moved to reschedule Case No. 37463 to a later date so that the correction can be made. Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a vote of 4:0. Mr. Takai questioned the exemption in Case No. 37576. Clerical Supervisor Ryan Okamura responded for the County. Mr. Takai questioned the land and building values for Case No. 37427. Ms. Costa responded for the County. Mrs. Ford questioned the building value for Case No. 37783. County appraiser Brett Hosaka responded. Mr. Takai questioned the property as being in agricultural use for Case No. 37443. Ms. Costa responded for the County. A call for questions was made. Mr. Takai moved to accept the settlements on pages 1 to 5 except for Case No. 37463 which has been rescheduled. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 11:21 a.m. Reconvened: 1:30 p.m. 4 CASE #37544, #37538 & #37537 – KOHANAIKI SHORES LLC TMK 7-3-063-005-0000, 7-3-067-003-0000 & 7-3-067-004-0000 Present were Derrick Fukumoto, Vice President of Finance for Kohanaiki Shores LLC, and their representative Francis Ouye. Appraiser Matthew Radmilovic presented for the County. Property located in the Kohanaiki Resort. Appeals all on land values. Appellant’s representatives presented their case. County presented their case and recommended the following: Case No. 37544 to reduce the land value to $4,500,000; Case No. 37538 to reduce the land value to $4,340,000; and Case no. 37537 to reduce the land value to $3,265,400. A call for questions was made. Mr. Takai moved to reduce the land value to $4,500,000 for Case No. 37544. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. Mr. Takai moved to accept the County’s recommendation to reduce the value to $4,340,000 for Case No. 37538. Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a vote of 4:0. Mr. Takai moved to accept the County’s recommendation to reduce the value to $3,265,400 for Case No. 37537. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #37541 – KOHANAIKI SHORES LLC TMK 7-3-066-004-0000 Present were Derrick Fukumoto, Vice President of Finance for Kohanaiki Shores LLC, and their representative Francis Ouye. County presented to the Board an executed settlement agreement with the appellant with a land value of $4,542,200 and land classification at Pitt 2. A call for questions was made. Mr. Takai moved to accept the settlement with the land value at $4,542,200 and Pitt 2 classification. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #37540 & 37539 – KOHANAIKI SHORES LLC TMK 7-3-067-001-0000 & 7-3-067-002-0000 Present were Derrick Fukumoto, Vice President of Finance for Kohanaiki Shores LLC, and their representative Francis Ouye. Appraiser Matthew Radmilovic presented for the County. Property located in Kohanaiki Resort. Appeals on land values. 5 Appellant’s representatives presented their case. County presented their case and recommended the following: Case No. 37539 to reduce the land value to $5,101,800; and Case No. 37540 to sustain the value at $6,498,700. A call for questions was made. Mr. Takai moved to accept the County’s recommendation to reduce the value to $5,101,800 for Case No. 37539. Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a vote of 4:0. Mr. Takai moved to reduce the land value to $5,524,000 for Case No. 37540. Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a vote of 4:0. CASE #37545 – KOHANAIKI SHORES LLC TMK 7-3-063-004-0000 Present were Derrick Fukumoto, Vice President of Finance for Kohanaiki Shores LLC, and their representative Francis Ouye. Appraiser Matthew Radmilovic presented for the County. Property located in Kohanaiki Resort. Appeal on land value. Appellant’s representatives presented their case. County presented their case and recommended sustaining the land value at $664,600 and building value at $728,400. A call for questions was made. Mr. Hughes moved to sustain the County’s values. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. WITHDRAWN CASES County presented to the Board appellants’ requests to withdraw their appeals for the following cases: Case No. 37464 TMK 2-1-003-005-0000 HILO-HAWAIIAN ASSOCIATES Case No. 37529 TMK 7-3-063-007-0000 KOHANAIKI SHORES LLC Case No. 37528 TMK 7-3-064-013-0000 KOHANAIKI SHORES LLC A call for questions was made. Mr. Takai moved to accept the withdrawals as presented. Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a vote of 4:0. SETTLEMENTS – 1:30P APPEALS AGENDA County presented to the Board a 2-page Appeals Agenda containing information on nine 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 land and building values for Case No. 37530. County appraiser Matthew Radmilovic responded. Mr. Takai questioned the land and building values for Case No. 37542. County appraiser Matthew Radmilovic responded. 6 A call for questions was made. Mr. Takai moved to accept the settlements as listed on pages 1 and 2 of the appeal agenda. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. OLD BUSINESS: No old business was discussed. NEW BUSINESS: No new business was discussed. ANNOUNCEMENTS: th Next meeting scheduled for tomorrow, Wednesday, August 28, at 9:00 a.m. at the Aupuni Center Conference Room. ADJOURNMENT: Meeting was adjourned at 3:37 p.m. Respectfully submitted, Elizabeth (Nina) Swain Elizabeth (Nina) Swain Real Property Appeals Board Clerk 7 co al 0 - -, co - N co J coI co •-• co co O) 0v , m -1 N m N m N m N m N m N <� -i ' O -I W 0 -1 („) 0 -1 4, a -, p 0 -1 O A-1 -1 V -1 W -i U) -1 O 1 O -1 'D O. 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N V H 0 0 0 0 0 O0 --' 00 OO O 0 0 0 ,_.c. 0 0 0 WI."C O p O O O O O O O p O O O p O o m m M -I r Co m 1 r CO m _1 r Co m x x x x 1 r co X -i r W x -4 r W m m< m 92- i I I I 2 I 2 I 1 d 1 CD 1 CD 1 CD 1 co 1 CD ▪ T ID -4 m v li r to I, m m 1 -9 m -I -9 m m -� 3 m 3 m m 2 3 CD m 3 m 3 m .^. CD a it .- m a 7t m a * 3 m O- It .': m a # : m a * 1 0 0 v 0 0.w CO CO0 0 w O 0 w O O w 0 0 w CI N O N N A- N O A N O A N O a N _O O -4 CO (r = O O V __Co d ' d O V A O = 0) 0 0 O w IV rs,O O A N N w N N 0 N N w N N 0 0 tr O O O O O O p O_ (0 (0 (O () (0 (0 (O (O CO CO (D (0 N I-Ix 0 0 01 0 0 o no NH 0 0 0 0 0 0 lQ Cn 0 DC co m o) co m (D -.)O 3 3 3 3 3 3 �) (P Cr 1--1 EXHIBIT A -0 m co N m U N `1 <1 V O' --I-I p I- $7, o r o 0 1 m m rn K x 0 0 K > I I vi z D C b z - o o b -I X 1 co -I p A N,,, O = ro p, » co D fT1 0 0o 7 x b m d D o x7 L coOo m 1 O co D)N * < O C ON K oA -0 NO = Oo 17, > N) D UWZzo oo m Zo m r v m-< > A co m N A A V " O g A -4 O 2 AA D. X m 0 = o m D 0 Dm a r r 1 D n d o m c = 5' Cn 73 A z ^' m <' N m Z W m m -I > m n 1N rI M > m .n > Zi o o -I, o0 O1 Cl 1 C 00 m mx y W X o m w x X CU W\ onN E.co >,, >,‘ a m E. W _ a m s T1a a m\N) O rr I,- EnI,- Entvn o m tri n O r rn N WSu A 10 U1 0 I--' f'11 CD O 0 Ca V N CO A V N 9, <CO.O' N O O O 0 O 0 O O O O 0 I C DC ,-.-1O O O O O O O co O 01 N O O O O O CD 0 C 23 £pl n H 1-1 fIV A Wl y OV^ W v O O ° 0 m W N N W0o CO O N0co AAO VVO, (rm O N W O OOO O O O O O O p O pC (O p p (p ,O O H r m IllN azN W W W 0 N V oA oA O < 0> O UoN H O 'co 10 CN O NCOOCDpO OO 0 O O (D O 0 O 0O O 0 O • CD m X —I r co 51 1 r co I IN T I C N co co 1 d _1 m 11 T N =r T y I m n a l 7.1 m a s o 0 W 0 0 W: r1 Co N A V N r W 0 O V N A' = N v' Cr O O O O 0 It S (p c0 (O (0 N H x O o i b N y 91? co • i ....3 in o o (Ll Ut O 3 3 v x 01 ol I-I EXHIBiT A ( m W N f - -m W N ' m W. .. NJ 1. Cl) N) w m W NJ-- • m W N) , O� N O N • N 0 -1 0 O - v O_ AD 1 f ,c r <0 1 r 0 co 1 m o r 0 �O r V "O "i m CD Z V m N VI m OJ v1 m m _ m o 1 O w m > 0 w m 0 w m O O w m o O w m - O w --I Z I a, 1 Z D rn ZI Z I cn 1 D Z rn --II D D Z rn -Zi D D O) * Z 0' Z co Z 00 Z -I a Z -I a', _ W r0 D '00 CO r D 0 co r > o W D < o a) 1- > < o'.. Z w a o 0 c -' 0 DO X 0 0 0 0 0 T. O N O C) N 0 > N Z a) T T 0 -13 c = O C 2 L7 C S o G7 = 2 0 O m = 2 o O O = 0 3 p Z 0 w c- Z O c or Z_ 0 0 N0u O D o rn o `< o No 0 .'c0) o - Z m D ro m D _. m o m D a m > o m O w Ch O N CO 0 l N 0o N - V. (n - (/) p r r r D r 0 r Z r o C) o 0 0 O ZZ C) rD C) i 0 0 0 0 0 0 0 0 ln m m m O co o • o oo o 0 o X > 0 -Io a 50 -I0 ") 5> 0 -I0 • C Q Z D C p Z D C p Z y C co Z D o C W Z D o r Co Z D n 1 > x 0m D > X O y D X 0 y -_i > O D D X D O o D D XO • o D D E. 0 0 x 0 0 X 7c 0 0 x T rn 0 0 73 7c 0 0 0 x 5 --i T. 0 m A O 0 235 °-, ' D O x D () x D v+ n = D cn n CO -1 D (n n Co N > v, C) x 41, w Z I A 0 I Z 0 I X 0 I 7 0 -I I x 0 x x O °' T A T A T A T A 0' T A T A m c m a c m CD C m co C m co C m T C m N V C c a C ,- a C W a C W V Z c V c W cn M r o K r Cl) K r Cl) K r cn K r N C r n0 I- 0 O 0 O C) O O O n O O O O O O I O O 1 < < -0 < -0 O T T T T CO _D ZD _ D D D I N x x a y W x X o r W x x r W X x 1 r W x x 6' r- W' x x -1 r WI O O O O N w co d a-up m W d 3 ,o y oo v Q� y oo m'_ o'.,n w W � 'n co� flr, oo m Q�j 3 E. ] d > d > G > G co d N nco 0 o a. o a ,n n ,o a o C7 m cn (c) I roo � o roan E Ca) LJ ; COw � ao� A a A a a b. I f 0 a N O N'., 0 1--, M W O O O O O O O N V Ln 0 CII C.) 00 00 00 <000' (n rn ca -41 < a • � y0 ,p o 0 000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 mE41 ° ? bye 0 WI ,I H r^ H VJ w 0 v/ 0' 0' 0' coN CON 0' 0' co N N. -1 O IllT O O O 0' N a 03 0) O A W' X 0 O O O W A co O A CD Of CO r' d d •� O p 0 0 0 0 -4-.10 A cn CJ N �. N A O C O O O O 0 O O O O o 0 0 0 0 0 O O O O O o 0 0 0 O� 0 O O p p !p (Y m , E ni WW 1 z 0 O O o O 0 O V' (OJ, a N I < N b, m m •o cn N a A w o —I0 0 0 0 o p p 0 p 0 o p E c 0 0 0 0 0 o p o 0 0 0 0 0 0 0 o p o 0 0 0 0 0 0 0 o p 0 0 o m m (../) X r CO X r CO X --1 r W X r- W X 1 r W X -I r CO I i I N T 7 C N N i I x I x x I x _ D) -I LT) -ID -I � -I Os., -I co 1 1 ?t d 1 T v' m? 11 v� m� -0 Tm I a IV � m0. pa) 0. m0. 0. # m 3D 3, # # m aa. 0 0 co 0 0 co. O O (,a 0 0 Co) 0 0 Ca 0 o Cl) Ca CO CO A V I W a N CO a V 03 4 a NV ON N 8 C N O (W CON O O OA N0 N "4 ....0 V O WON N N NCn' N N N O o 0 O 0 O O 0 o O N O 0 0 CD CD <0 (0 CO t0 CD CD CD CO <O 0 (D H x. 0 0 0 0 a O 317 N i-3 a �� 0 0 0 0 0 0 41) In 0 3 CD CO 0 3 3 3 V 3 77 3 o H �7 H EXHIBIT B m W N J m 0 N m W N <<1 -1 6, o -4 6, o m ce o <= I- N M co r N CO r N fD K D x m > _ > m r 0 w m r O w m 0 w z > Z c Z I -1 Z Z 0) W r D o W r D Co. co r 2'-' o 93 = obi r O -T. O r O T o r O o P, O O a O O O O -• Z2 O - (A 0 G) T !n o 0 (A O d 0 c = O O C = O O c = o N 5 rr Z O• rn r Z O (n Z O a v 0° ' 0 , 0) ZO a M o 0 o r oco r o n o n o f) 0 O b 0 0 0 o O 0 m m m 0 O 'i O 0 � O -1 O 0 x 13 1 W Z W O > o @ C OZ - DmD -i O Z ZZ m o. - - D mDmoo o z DmDa3 Zo N2D lZoX � 2n MI m _ D 0 S y y ? x 0 x Z O x Z 3 T :i) T X T 0 co c m co c m op c m m X (n v x (n a, x (n can K I- ( C I C r O n O Oi I- CD -1 O n O < m < < T Nm _D _ T am XXD _D E.m o � W � W X N W v = n - ° r '710° = o XaloW O a o - n d co w a - n 43 m I N QI- 03 rt O 0 n K ��\ d N N C. A A d A A 0 �--� \./L� T w N O O O O 0 0 G�=0' N O O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o m m flu 0 0 - w m , - 1 0) 0 °° 0) -4 0 N -.I N 0 0 0 0 ilI G X 0 0 0 00 0 0 o 0 0 c rt O O o 0 o O O 0 0 0 0 0 0 0 0 0 0 . Q 0 r Ill 1K m � N z0 H0 0 C0 rn O O O O O O < y a a -C" o, ' o. o> rn w 0 0 0 0 0 0 0 o c Vl 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o m co X -I r W IX -I r Co X � r W 1 I < T E 5 m m - I I x x I 1 d d -I v I O 0 w 0 o w O 0 w (� co a v co A v co A v V N> V NU. V W Cf N N N N N N 0 �$ O0 O0 0 O OO O� 7 00 o IM NH N --t Ln :O. 0 :6. (0 (n 0 v a v (U 0)0 3 3 3 o x N -]rl EXHIBIT B