HomeMy WebLinkAbout2019-08-28 BOR Minutes
TAX BOARD OF REVIEW
MEETING MINUTES
Appeal Hearings
Wednesday, August 28, 2019
Aupuni Center Conference Room
Hilo, Hawaii
CALL TO ORDER
Chairperson Grace Reinhard called the meeting to order at 9:01 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 #37486 – CORREA, HENRY J JR TRST
TMK 2-4-007-050-0000
Present were appellant’s representative, Henry Correa III, and County appraiser Shannon Arquitola.
Property located on Ainaola Drive above Waiakea Uka Gym.
Appeal on land and building values and denial of agricultural use.
Appellant’s representative presented their case. County presented their case and recommended
sustaining the values and the denial of non-dedicated agricultural use. A call for questions was
made.
Mr. Takai moved to decrease the land value to $13,300, sustain the building value at $582,000
with no exemption. Seconded by Mrs. Ford. A call for discussion was made. Motion passed
by a vote of 4:0.
CASE #37487 – CORREA, HENRY J JR TRST
TMK 2-4-030-095-0000
Present were appellant’s representative, Henry Correa III, and County appraiser Shannon Arquitola.
Property located on Malia Street in the Ainalako area below Ainaola Drive and Haihai junction.
Appeal on building value.
Appellant’s representative presented their case. County presented their case and recommended
sustaining the building value at $421,600 and land value at $96,000. A call for questions was made.
Mrs. Ford moved to sustain the County’s building value of $421,600. Seconded by Mr.
Hughes. A call for discussion was made. Motion passed by a vote of 4:0.
CASE #37488 – HJC DEVELOPMENT CORPORATION
TMK 2-4-041-015-0000
Present were appellant’s representative, Henry Correa III, and County appraiser Shannon Arquitola.
Property located on Komohana Street in Hilo.
Appeal on land and building values.
Appellant’s representative presented their case. County presented their case and recommended
sustaining the building value at $313,100 and land value at $150,300. A call for questions was made.
Mrs. Ford moved to sustain the County’s building value at $313,100 and land value at
$150,300. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote
of 4:0.
Recessed: 10:26 a.m.
Reconvened: 10:38 a.m.
CASE #37445 – BIRK, WAYNE E
TMK 2-6-011-035-0000
Present was appellant Wayne Birk. Ms. Costa presented for the County.
Property located on Kaiwiki Road.
Appeal on land and building values.
County informed the Board that they had entered into a settlement agreement with the appellant,
however, the appellant has since decided to rescind the agreement and to bring his appeal case
before the Board.
2
Appellant presented his case. County presented their case and recommended reducing the building
value to $43,000 and reducing the land value to $178,000 with the land classification remaining at Pitt
9. A call for questions was made.
Mr. Hughes moved to maintain the settlement values with building value of $43,000, land value
at $178,000, exemption of $84,200 and Pitt 9 classification. Seconded by Mr. Takai. A call for
discussion was made. Motion passed by a vote of 4:0.
CASE #37554 – ROGAN, JOHN L / DIANE M
TMK 1-9-001-011-0000
Appellant was not present.
County 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 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. 37380 TMK 1-1-068-058-0000 FUJIMOTO, CATHERINE S
Case No. 37706 TMK 1-2-004-085-0000 KAAWALOA, ANDREA M
Case No. 37707 TMK 1-2-004-086-0000 KAAWALOA-OKITA, ANDREA M
Case No. 37709 TMK 1-2-015-005-0000 KAAWALOA, ANDREA
Case No. 37708 TMK 1-2-043-025-0000 KAAWALOA-OKITA, ANDREA M
Case No. 37726 TMK 1-5-001-012-0000 JONES, JEFFREY E
Case No. 37497 TMK 1-5-004-026-0000 AGEE, JAMES ARNOLD
Case No. 37482 TMK 1-8-073-023-0000 CORREA OHANA LLC
Case No. 37505 TMK 1-9-020-022-0000 KOHL, JULIANA
Case No. 37518 TMK 2-2-040-058-0000 AGLES, DEBORAH A
Case No. 37485 TMK 2-4-006-055-0000 CORREA, HENRY J JR TRST
Case No. 37489 TMK 2-4-059-059-0000 CORREA OHANA LLC
Case No. 37371 TMK 2-4-061-016-0000 HUBBARD, DAVID J
Case No. 37450 TMK 2-6-010-114-0000 CURTIS, CYNTHIA J TRUST
Case No. 37421 TMK 2-7-006-012-0000 CHENG, KUN
Case No. 37607 TMK 2-8-008-130-0000 JONES, FAMILY 2005 TRUST
Case No. 37690 TMK 4-1-003-056-0000 TINNON, CHAD A
Case No. 37698 TMK 4-3-011-056-0000 BROWN, GREGORY/JULIE
Case No. 37697 TMK 4-3-011-057-0000 BROWN, GREGORY/JULIE
Case No. 37696 TMK 4-3-011-058-0000 BROWN, GREGORY/JULIE
Case No. 37695 TMK 6-2-019-010-0000 BEACH HOUSE @ MAUNA KEA LLC
A call for questions was made.
Mr. Takai moved to accept the withdrawals as noted by the County. Seconded by Mrs. Ford.
A call for discussion was made. Motion passed by a vote of 4:0.
3
SETTLEMENTS – 9:00A APPEALS AGENDA
County presented to the Board a 5-page Appeals Agenda containing information on 29 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. Hughes questioned the land value in Case No. 37694. Ms. Costa responded for the County.
Mr. Hughes questioned the land value in Case No. 37564. Ms. Costa responded for the County.
Mr. Takai questioned the removal of the home exemption in Case No. 37565. County appraiser Dori
Hoohuli responded. Upon review of the original settlement agreement, correction made to the
settlement agenda to include an exemption of $180,000 that was omitted.
Mr. Takai questioned the land class for Case No. 37492. Ms. Costa responded for the County.
Mr. Takai moved to reschedule Case No. 37492 to the next hearing date in Hilo. Seconded by
Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0.
Mr. Takai questioned the land value for Case No. 37524. County appraiser Dori Hoohuli responded.
Mr. Takai questioned the land value for Case No. 37352. County appraiser Dori Hoohuli responded.
Mr. Takai questioned the pitt change for Case No. 37424. Mr. Jo responded for the County.
Mr. Takai questioned the land value for Case No. 37700. Ms. Costa responded for the County.
A call for questions was made.
Mr. Takai moved to accept all of the settlements as corrected and listed on pages 1 to 4 except
for Case No. 37492 which has been rescheduled. 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:
Next meeting scheduled for Tuesday, September 10, 2019, at 9:00 a.m. at the West Hawaii Civic
Center, Building G.
4
ADJOURNMENT:
Meeting was adjourned at 11:48 a.m.
Respectfully submitted,
Elizabeth (Nina) Swain
Elizabeth (Nina) Swain
Real Property Appeals Board Clerk
5
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(Cl O)I-1
EXHIBIT A