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Home My WebLink About2020-07-07 BOR MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Tuesday, July 7, 2020 Aupuni Center Conference Room Hilo, Hawaii CALL TO ORDER Chairperson Michael Hughes called the meeting to order at 9:01 a.m. Present were: Board Members: Michael Hughes, Grace Reinhard, and Nelson Harano; Deputy Corporation Counsel, J Yoshimoto; Real Property Tax Asst. Administrator, Keita Jo; Real Property Appraisal Supervisor, Dionne Costa and Real Property Appeals Board Clerk, Sherlyn Aronce. 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 announced the general procedures of the appeal hearing and 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. APPROVAL OF MEETING MINUTES The minutes of the meeting on October 29, 2019 was provided to the members for review and approval. No corrections were noted. A call for questions was made. Mr. Harano moved to accept the minutes of October 29, 2019. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 3:0. ANNOUNCEMENTS: There were no announcements. REQUEST FOR PROTECTION OF CONFIDENTIALITY OF DOCUMENTS BY TOWER WAIAKEA APARTMENTS, LLC, FOR THE TAX APPEALS FILED WITH THE COUNTY OF HAWAII FOR 2020 Present were Mr. Vaughn Cook and Mr. Lincoln Ashida, attorneys representing appellant, Tower Waiakea Apartments LLC and county appraisal supervisor, Ms. Dionne Costa. County informed the Board that the appellant has requested to seek protection of confidential documents that will be provided to the Real Property Tax Division. A call for discussion was made on whether to defer in executive session, however all parties agreed to proceed in regular session. Mr. Ashida presented the appellant's concerns to the Board, stating that documents submitted to the County for the purpose of supporting their appeal cannot be assured confidentiality as documents provided becomes public record. County and attorneys for appellant responded to questions presented by the Board. Mr. Hughes moved to go into executive session to consult with the Board's attorney and to deliberate further. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 3:0. Entered into executive session at 9:22 a.m. Ended executive session at 9:30 a.m. Executive session was entered into to allow the Board Members to consult with Corporation Counsel on the options available to the Board. Due to a conflict of interest, Ms. Reinhard has announced to recuse herself from further discussion on this case. Rendering of a decision cannot be made due to not reaching quorum for a vote. Corporation Counsel advised that Ms. Reinhard may vote for continued discussion of this matter at a later date. Mr. Harano moved to recess this agenda item to August 11, 2020. Seconded by Ms. Reinhard. Motion passed by a vote of 3:0. CASE #39291 — TISCHLER, ANDREA J / TISCHLER FAMILY TRUST TM K 2-4-006-170-0000 Present were appellant, Andrea Tischler and county appraiser, Shannon Arquitola Property located on Hoaka Road. Appeal on land value and non -dedicated agricultural use. Appellant presented her case. County presented their case and recommended sustaining the land value. A call for questions was made. Mr. Hughes moved to sustain the County's land value of $168,700. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 3:0. CASE #39290 — TISCHLER, ANDREA J / TISCHLER FAMILY TRUST TM K 2-4-054-029-0000 Present were appellant, Andrea Tischler and county appraiser, Shannon Arquitola Property located on Hoaka Road. Appeal on land value. 2 Appellant presented her case. County presented their case and recommended reducing the land value to $661200. A call for questions was made. Mr. Harano moved to proceed with the County's recommendation and to reduce the land value to $66,200. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of CASE #39092 — BMBN HAWAII LP TM K 2-2-053-008-0000 Present was Andrea Toci, appellant's authorized representative and for the County was Clerical Supervisor, Ryan Okamura. Property located on Maile Street in the Waiakea subdivision Appeal is on classification of the property. Appellant's representative presented their case. County recommended that the current assessment without the Affordable Rental Housing Tax Classification be sustained for the 2020 tax year. A call for questions was made. Ms. Reinhard moved to sustain the County's values without the Affordable Rental Housing Tax Classification. Seconded by Mr. Harano. A call for discussion was made. Motion passed by a vote of 3:0. Recessed: 10:52 a.m. Reconvened: 11:04 a.m. Case #39306 — COMPOC, SHONA P TM K 2-2-053-008-0000 Present were appellant, Shona Compoc and County Appraiser, Shannon Arquitola. Property located on Likeke Street in the Lahikina subdivision. Appeal is to receive the Homeowner's Tax Rate for the full 2020 tax year. Appellant presented her case. County presented their case and recommended sustaining the current 2020 assessment and home exemption of $120,000 without the Homeowner's Tax Rate for the first half; however grant the home exemption of $120,00 with the Homeowner's Tax Rate for the second half, due to the property no longer being utilized for short-term rental as of March 2020. A call for questions was made. Mr. Harano moved to sustain the county's recommendation of disallowing the Homeowner's Tax Rate for the first half and allowing it for the second half of the year. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 3:0. CASE #39557 — GANEKO, LIONEL SEIJI TM K 4-6-009-015-0000 Appellant was not present. Present for the County was appraiser, Brett Hosaka. Appeal is on the land value. 3 County presented their case together with any and all information provided by the appellant. County recommended sustaining the land value. A call for questions was made. Mr. Harano moved to sustain the county's land value recommendation of $273,100. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 3:0. CASE #39120 — ECO CARE HAWAII LLC TM K 4-7-001-024-0000 Appellant was not present. Present for the County was appraiser, Brett Hosaka. Appeal is on the land value. County presented their case together with any and all information provided by the appellant. County recommended sustaining the land value. A call for questions was made. Mr. Harano moved to sustain the county's land value recommendation of $561,500. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 3:0. CASE #39453 — SMITH, WESLEY WALLACE TM K 9-4-014-033-0000 Appellant was not present. A letter received from the appellant requesting to have his appeal case hearing rescheduled was presented to the Board. A call for questions was made. Ms. Reinhard moved to accept the request to reschedule case # 39453 to September 8, 2020 at 1:30 p.m. Seconded by Mr. Harano. A call for discussion was made. Motion passed by a vote of WITHDRAWN CASES County presented to the Board, appellants' requests to withdraw their appeals for the following cases: CASE NO. TAX MAP KEY APPELLANT 39313 120220420000 WAMPLER, TIMOTHY RAYMOND 39320 150181060000 KO HAG E N, G I S E LA 39215 150221360000 MAGAN , B H U P E N 39452 150770050000 LIN, RUI 39451 160070790000 FISHER, RICKIE KIRK 39172 170171510000 AH YO, CASIMIR K/LEITE-AH YO, HARVELEE H 39233 260030230000 MEYER, ARLA C 39443 260030340000 MENTAL HEALTH KOKUA 39286 480010090000 NAPIER, KARI N M 39287 480010100000 NAPIER, KARI N M 39308 490040030000 HUNG, BENJAMIN C 39309 490040040000 HUNG, BENJAMIN C 39453 940140220000 LIN, RUI 39169 950240760000 OBA, RICHARD J 4 A call for questions was made. Mr. Harano moved to accept the withdrawals on the 9:00 a.m. docket as presented by the County. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 3:0. SETTLEMENTS — 9:00 AM APPEALS AGENDA County presented to the Board a 6 -page Appeals Agenda containing information on 30 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. Harano questioned the settled exemption amount for Case No. 39336. County appraiser Dori Hoohuli responded. Mr. Harano questioned the settled exemption amount for Case No. 39329. Clerical Supervisor Ryan Okamura responded. Ms. Reinhard questioned the settled land value for Case No. 39220 and Case No. 39219. County appraiser Dori Hoohuli responded. Ms. Reinhard questioned the settled building value for Case No. 39555. County appraiser Sally Kaaiakamanu responded. Mr. Hughes questioned the settled building value for Case No. 39174. County appraiser Sally Kaaiakamanu responded. Mr. Hughes questioned the settled building value for Case No. 39636. Property Appraisal Supervisor, Dionne Costa responded. A call for questions was made. Mr. Harano moved to accept the settlements as presented. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 3:0. Recessed: 11:54 a.m. Reconvened: 1:29 p.m. Deputy Corporation Counsel J. Yoshimoto announced the general procedures of the appeal hearing and 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. CASE #39509 — JOSE, RICHARD A J TM K 4-1-004-028-0000 Present were appellants Mr. Richard Jose and Ms. Elaine Jose and present for the County was appraiser, Brett Hosaka. Property is located off of Niupea Homestead Road in O'okala. Appeal is on the building value. 5 The appellants presented their case. County presented their case and recommended sustaining the building value. A call for questions was made. Ms. Reinhard moved to sustain the county's recommendation for the value of $296,300 on the building. Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a vote of CASE #39517 — MIDDLETON, WILLIAM F TM K 2-5-055-042-0000 Present were appellant, William Middleton and Clerical Supervisor, Ryan Okamura. Appeal is to receive the Disability Exemption for the full 2020 tax year. Appellant presented his case. County presented their case and recommended sustaining the current 2020 assessment with the Homeowner's Exemption, and to not grant the Disability Exemption for the 2020 tax year. A call for questions was made. Mr. Harano moved to sustain the county's recommendation of disallowing the Disability Exemption for the 2020 tax year based on the forms presented stating that the appellant is not deemed totally disabled as defined by the state. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 3:0. Recessed: 2:44 p.m. Reconvened: 2:50 p.m. CASES #39387 and #39386 — NEEDHAM, DALE ALLEN TM Ks 9-4-017-091-0000 and 9-4-017-092-0000 Appellant was not present. Present for the County was appraiser, Kaleb Meno. Properties are located in the Discovery Harbour neighborhood. Appeal for both properties are on the land values. County presented their case together with any and all information provided by the appellant. County recommended sustaining the land value at $21,600 for both properties. A call for questions was made. Mr. Harano moved to sustain the county's land value recommendation for both properties. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 3:0. CASES #39395 and #39396 — NEEDHAM, DALE ALLEN TM Ks 9-4-003-058-0000 and 9-4-003-069-0000 Appellant was not present. Present for the County was appraiser, Kaleb Meno. Properties are located on Kamaoa Road, near Na'alehu Town. Appeal for both properties are on the land values. County presented their case together with any and all information provided by the appellant. County will take the recent properties sold into account for future assessments and recommended sustaining the land value at $91,000 for both properties. A call for questions was made. Lei Mr. Harano moved to sustain the county's land value recommendation of $91,000 for both properties. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 3:0. CASE #39391 — NEEDHAM, DALE ALLEN TM Ks 9-4-007-017-0000 Appellant was not present. Present for the County was appraiser, Kaleb Meno. Property is located in the Mark Twain Estates neighborhood. Appeal is on land and building values. County presented their case together with any and all information provided by the appellant. County recommended that both the land and building value be sustained. A call for questions was made. Mr. Hughes moved to sustain the county's recommendation values. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 3:0. WITHDRAWN CASES County presented to the Board appellants' requests to withdraw their appeals for the following cases: CASE NO. TAX MAP KEY APPELLANT 39299 150370530000 GRIMM, THOMAS MICHAEL 39331 150470100000 PORTER, MARY M 39848 220370150000 CHONG, WALLACE F TRST 39559 240140520000 YOUNG, FAYE M 39550 240200510000 EVANGELISTA, PRISCILLA 39409 240580060000 D U P U I S, KAH L I L A 39111 250420550000 THOMSON, PEDRO T 39517 250550420000 MIDDLETON, WILLIAM F 39840 250580350000 SHIMOOKA, REYN 1 39509 410040280000 JOSE, RICHARD A J 39181 920640620000 LS VENTURES LLC A call for questions was made. Mr. Harano moved to accept the withdrawals as listed on the docket for the July 8, 2020 afternoon session. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of SETTLEMENTS — 1:30 PM APPEALS AGENDA County presented to the Board a 7 -page Appeals Agenda containing information on 40 cases that had reached settlement agreements between the County and the respective appellants. A copy of the agenda is attached hereto as Exhibit B. A call for questions was made. 7 Ms. Reinhard questioned the reasoning behind the settlement values for Case Nos. 39434 and 39449. County appraiser Brett Hosaka responded. Ms. Reinhard questioned the square footage of the land for which Ms. Costa provided. Mr. Hughes questioned the building value for Case No. 39541. County appraiser Brett Hosaka responded. Mr. Hughes questioned the land and location for Case Nos. 39637, 39638, 39639, 39640 and 39641. Ms. Costa responded for the County. Mr. Hughes questioned the land class for Case No. 39293. County appraiser Sally Kaaiakamanu responded for the County. Mr. Harano questioned the building value for Case No. 39257. County appraiser Kaleb Meno responded. A call for questions was made. Mr. Harano moved to accept the settlements as presented. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 3:0. OLD BUSINESS: No old business was discussed. NEW BUSINESS: No new business was discussed. ANNOUNCEMENTS: Next meeting scheduled for tomorrow, Wednesday, July 8th, at 9:00 a.m. at the Aupuni Center Conference Room, Hilo. ADJOURNMENT: Meeting was adjourned at 3:41 p.m. Respectfully submitted, ae'+741r,01rce Sherlyn Aronce Real Property Appeals Board Clerk E-] PITT Parcel ID Claimant Name OVRPT Owner Name(s) Address COUNTY OF HAWAII Register Of Appeal Account Board Of Review Appeals Agenda Original Taxpayer Value Value EXHIBITDA Dispute Final Value Value 5 1-3-011-028-0000 WALKER, TERRY J Bldg 82,700 35,000 47,700 WALKER,TERRY J PO BOX 1077 Land 17,000 17,000 0 B PAHOA HI 96778 Total 99,700 52,000 47,700 2020 Ex -Bldg 0 0 0 L 13-1379 PUEO STREET Ex -Land 0 0 0 T SETTLEMENT- B $47,600 L $17,000 EX $0 PITT 5 Ex 5 1-3-015-003-0000 DAO, THIEN-THANH N Bldg 302,300 160,000 142,300 DAO,THIEN-THANH N 1515 OLD CYPRESS LN Land 17,000 10,000 7,000 B NGO,ANH P AUBURN CA 95603 Total 319,300 170,000 149,300 2020 Ex -Bldg 0 0 0 L 13-3530 KUMAKAHI STREET Ex -Land 0 0 0 T SETTLEMENT- B $183,000 L $17,000 EX $0 PITT 5 Ex 5 1-3-018-025-0000 HAN DEL, MARILYN GAIL Bldg 0 0 0 HANDEL,MARILYN GAIL 4 PRETTY POND LN Land 17,000 17,000 0 B MOUNT DESERT ME 04660 Total 17,000 17,000 0 2020 Ex -Bldg 0 0 0 L S MOKU STREET Ex -Land 0 0 0 T SETTLEMENT- B $0 L $5,000 EX $0 PITT 5 Ex 5 1-3-018-026-0000 HANDEL, MARILYN GAIL Bldg 0 0 0 HANDEL,MARILYN GAIL 4 PRETTY POND LN Land 17,000 17,000 0 B MOUNT DESERT ME 04660 Total 17,000 17,000 0 2020 Ex -Bldg 0 0 0 L S MOKU STREET Ex -Land 0 0 0 T SETTLEMENT- B $0 L $5,000 EX $0 PITT 5 Ex 5 1-3-019-029-0000 LANE, SCOTT K/AUDRA M TTEES Bldg 187,300 100,000 87,300 LANE,FAMILY TRST HC2 BOX 5646 Land 17,000 8,000 9,000 B LANE,SCOTT K/AUDRA M TTEE: PITT Parcel ID Claimant Name OVRPT Owner Name(s) Address COUNTY OF HAWAII Register Of Appeal Account Board Of Review Appeals Agenda Original Taxpayer Value Value EXHIBIT A Dispute Final Value Value 5 1-3-035-041-0000 SINCLAIR, LYNN KIEFT Bldg 256,500 193,700 62,800 SINCLAIR,LYNN KIEFT 13-3488 NOHEA ST Land 17,000 17,000 0 B PAHOA HI 96778-8422 Total 273,500 210,700 62,800 2020 Ex -Bldg 0 122,100 122,100 L 13-3488 NOHEA STREET Ex -Land 0 0 0 T SETTLEMENT- B $193,700 L $17,000 EX $122,100 PITT 9 Ex 5 1-4-028-044-0000 AMMEN, ALICE A Bldg 0 0 0 AMMEN,ALICE A 1409 GERALD AVE Land 151,000 115,000 36,000 B MISSOULA MT 59801-4229 Total 151,000 115,000 36,000 2020 Ex -Bldg 0 0 0 L GOVERNMENT BEACH ROAD Ex -Land 0 0 0 T SETTLEMENT- B $0 L $130,300 EX $0 PITT 5 Ex 6 1-5-009-055-0000 DEARI NG, GARRETT B Bldg 513,000 191,900 321,100 DEARING,GARRETT BLAZE C/O VAUGHN COOK, AGENT Land 395,700 148,100 247,600 B 120 PAUAHI ST STE 312 Total 908,700 340,000 568,700 2020 H I LO HI 96720 Ex -Bldg 0 0 0 L 15-2595 GOVERNMENT BEACH ROAD 96775 Ex -Land 0 0 0 T SETTLEMENT- B $366,400 L $366,700 EX $0 PITT 5 Ex 6 1-5-009-056-0000 PHILLIPS, HARTLEY ALLEN Bldg 0 0 0 SHARPES,LELAND R/JOCELYN ' 15-2717 WELEA ST Land 350,000 323,500 26,500 B PHILLIPS,HARTLEY A/MAGDALE PAHOA HI 96778 Total 350,000 323,500 26,500 2020 Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENT- B $0 L $324,000 EX $0 PITT 6 Ex 1 1-5-013-005-0000 KUWANA, DORIS A TRUST Bldg 0 0 0 KUWANA,DORIS A TRST 1654 ONIPAA ST Land 55,500 36,000 19,500 B HONOLULU HI 96819-1617 Total 55,500 36,000 19,500 2020 Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENT- B $0 L $44,400 EX $0 PITT 1 Ex 5 1-5-015-060-0000 BYSTRI KA, VITALIY N Bldg 262,900 100,000 162,900 9 BYSTRIKA,VITALIY NIKOLAIVICF PO BOX 771 Land 43,500 37,300 6,200 B KEAAU HI 96749-0771 Total 306,400 137,300 169,100 2020 Ex -Bldg 101,300 67,500 -33,800 L 15-1972 30TH AVENUE Ex -Land 0 0 0 T SETTLEMENT- B $164,300 L $43,500 EX $81,600 PITT 9 Ex EXHIBIT A 07/07/2020 09:10 9:00 AM SETTLEMENTS PITT Parcel ID Claimant Name OVRPT Owner Name(s) Address COUNTY OF HAWAII Register Of Appeal Account Board Of Review Appeals Agenda Original Taxpayer Value Value EXHIBIT A Dispute Final Value Value 5 1-5-022-236-0000 CRONISTER, TERESA A Bldg 175,800 69,800 106,000 CRONISTER,DAVID WAYNE 15-885 PARADISE ALA KAI DR Land 43,500 30,000 13,500 B CRONISTER,TERESA ANN KEAAU HI 96749-7104 Total 219,300 99,800 119,500 2020 Ex -Bldg 0 0 0 L 15-1864 24TH AVENUE Ex -Land 0 0 0 T SETTLEMENT- B $57,600 L $43,500 EX $0 PITT 5 Ex 5 1-5-035-021-0000 EVANGELISTA, PRISCILLA Bldg 395,400 395,400 0 EVANGELISTA,TR 123 HOKULANI ST Land 43,500 43,500 0 B HILO HI 96720-1776 Total 438,900 438,900 0 2020 Ex -Bldg 0 0 0 L 15-1418 A 26TH AVENUE Ex -Land 0 0 0 T SETTLEMENT- B $293,400 L $43,500 EX $0 PITT 5 Ex 1 1-5-075-006-0000 REMUND HOLDINGS INC Bldg 300,900 208,000 92,900 REMUND HOLDINGS INC 15-2662 PAHOA VILLAGE RD STE 306- Land 9,700 9,700 0 B PAHOA HI 96778-7730 Total 310,600 217,700 92,900 2020 Ex -Bldg 0 87,600 87,600 L 15-2739 AHOLEHOLE STREET Ex -Land 0 0 0 T SETTLEMENT- B $212,000 L $9,700 EX $0 PITT 1 Ex 1 1-5-078-031-0000 LONG, DAVID W/LONG, KAREN R Bldg 267,500 121,300 146,200 WELLS FARGO BANK 15-2727 HEEPALI ST Land 9,500 8,700 800 B LONG,DAVID W PAHOA HI 96778 Total 277,000 130,000 147,000 2020 Ex -Bldg 0 0 0 L 15-2686 HEE STREET Ex -Land 0 0 0 T SETTLEMENT- B $121,000 L $9,500 EX $0 PITT 1 Ex 1 1-6-065-022-0000 TURKOVSKY, JAY N Bldg 318,400 318,400 0 TURKOVSKY,JAY N/GLORIA J J( 13-3333 MOKU ST Land 11,000 11,000 0 B PAHOA HI 96778 Total 329,400 329,400 0 2020 Ex -Bldg 0 0 0 L 16-2061 ORCHID DRIVE Ex -Land 0 0 0 T SETTLEMENT- B $256,800 L $11,000 EX $0 PITT 1 Ex 3 2-2-014-013-0000 OKANO PROPERTIES INC Bldg 2,431,200 1,594,000 837,200 OKANO PROPERTIES INC 1542 YOUNG ST STE 340 Land 466,000 466,000 0 B OKANO PROPERTIES INC HONOLULU HI 96826 Total 2,897,200 2,060,000 837,200 2020 HAWAII COMMUNITY FOUNDAT Ex -Bldg 57,100 57,100 0 L 99 AUPUNI STREET Ex -Land 17,100 17,100 0 T SETTLEMENT- B $1,704,000 L $466,000 EX $0 PITT 3 Ex EXHIBIT Al 07/07/2020 09:10 9:00 AM SETTLEMENTS PITT Parcel ID Claimant Name OVRPT Owner Name(s) Address COUNTY OF HAWAII Register Of Appeal Account Board Of Review Appeals Agenda Original Taxpayer Value Value EXHIBIT A Dispute Final Value Value 1 2-2-034-008-0000 JACOBS, KARL FLINT Bldg 339,500 280,600 58,900 ARCHPRU,HELEN EIKO TRST 285 PAU WELA RD Land 134,400 134,400 0 B HAIKU HI 96708 Total 473,900 415,000 58,900 2020 Ex -Bldg 0 0 0 L 619 MILILANI STREET Ex -Land 0 0 0 T SETTLEMENT- B $280,600 L $134,400 EX $0 PITT 1 Ex 1 2-2-038-017-0000 WINEGAR-FURCHGOTT TRUST Bldg 50,400 50,400 0 WINEGAR,THOMAS W/FURCHG1 PO BOX 184 Land 221,700 221,700 0 B HAKALAU HI 96710 Total 272,100 272,100 0 2020 Ex -Bldg 0 0 0 L 1623 KI NOOLE STREET Ex -Land 0 0 0 T SETTLEMENT- B $0 L $221,700 EX $0 PITT 1 Ex 2 2-3-019-020-0000 MARTEN, ANDOLIE J Bldg 16,700 0 16,700 MARTEN,ANDOLIE J TR 69 WEST PALAI ST Land 110,400 110,400 0 B HILO H196720 Total 127,100 110,400 16,700 2020 Ex -Bldg 0 0 0 L 234 KAPIOLANI STREET Ex -Land 0 0 0 T SETTLEMENT- B $0 L $110,400 EX $0 PITT 2 Ex 1 2-3-024-061-0000 CAPELLAS, LINDSEY TODD Bldg 393,300 310,000 83,300 9 CAPELLAS,LINDSEY TODD 773 WAIANUENUE AVE Land 104,200 80,000 24,200 B HILO HI 96720 Total 497,500 390,000 107,500 2020 Ex -Bldg 120,000 120,000 0 L 773 WAIANUENUE AVENUE Ex -Land 0 0 0 T SETTLEMENT - B $367,200 L $104,200 EX $120,000 PITT 9 Ex 5 2-3-040-034-0000 MALER, BETSY L Bldg 615,500 440,000 175,500 9 MALER,BETSY L PO BOX 6450 Land 208,700 200,000 8,700 B MANRIKI,KYLIE N R HILO HI 96720 Total 824,200 640,000 184,200 2020 Ex -Bldg 120,000 120,000 0 L 1955 MOHOULI STREET Ex -Land 0 0 0 T SETTLEMENT- B $431,300 L $208,700 EX $120,000 PITT 9 Ex 5 2-3-040-045-0000 LAKEVI EW ESTATES LLC Bldg 0 0 0 LAKE VIEW ESTATES LLC 101 AUPUNI ST #133 Land 652,900 450,000 202,900 B HILO HI 96720 Total 652,900 450,000 202,900 2020 Ex -Bldg 0 0 0 L 1745 MOHOULI STREET Ex -Land 0 0 0 T SETTLEMENT- B $0 L $457,000 EX $0 PITT 5 Ex EXHIBIT Al"'0' 07/07/2020 09:10 9:00 AM SETTLEMENTS PITT Parcel ID Claimant Name OVRPT Owner Name(s) Address COUNTY OF HAWAII Register Of Appeal Account Board Of Review Appeals Agenda Original Taxpayer Value Value EXHIBIT P Dispute Final Value Value 5 2-4-006-148-0000 DE LUZ, DAVID S JR Bldg 310,800 290,000 20,800 DELUZ,DAVID S JR PO BOX 4848 Land 19,900 19,900 0 B DARAKJIAN-DELUZ,CAROLINE HILO HI 96720 Total 330,700 309,900 20,800 2020 Ex -Bldg 146,100 146,100 0 L 226 A ALAWAENA STREET Ex -Land 0 0 0 T SETTLEMENT- B $290,000 L $19,900 EX $142,000 PITT 5 Ex 2 2-6-001-013-0000 THAYER, EVERELL ROBERT Bldg 350,800 351,000 -200 THAYER,EVERELL ROBERT 58 PUKIHAE ST Land 537,100 377,600 159,500 B THAYER,CHERYL LYNN HILO HI 96720-7400 Total 887,900 728,600 159,300 2020 Ex -Bldg 120,000 120,000 0 L 56 PUKIHAE STREET Ex -Land 0 0 0 T SETTLEMENT- B $350,800 L $358,100 EX $120,000 PITT 2 Ex 1 2-9-006-030-0000 SOVATH, SOSATHYA Bldg 0 0 0 CROKER,BEN 5520 PERU PL Land 254,700 100,000 154,700 B SAN DIEGO CA 92105 Total 254,700 100,000 154,700 2020 Ex -Bldg 0 0 0 L 29-2264 OLD MAMALAHOA HIGHWAY Ex -Land 0 0 0 T SETTLEMENT- B $0 L $126,500 EX $0 PITT 1 Ex 1 3-6-004-043-0000 CLEVELAND, DAVID Bldg 50,000 32,000 18,000 9 CLEVELAND,DAVID W O'HARA, CHELSEA Land 100,700 100,700 0 B PO BOX 100 Total 150,700 132,700 18,000 2020 LAUPAHOEHOE HI 96764 Ex -Bldg 50,000 70,100 20,100 L 36-2630 OLD MAMALAHOA HIGHWAY Ex -Land 20,100 20,100 0 T SETTLEMENT- B $41,500 L $100,700 EX $68,400 PITT 9 Ex 5 3-9-002-010-0000 OLDFATHER, MELANIE Bldg 83,600 20,000 63,600 OLDFATHER, HORTENSE TESTA OLDFATHER, HORTENSE TESTAMEN- Land 341,300 200,000 141,300 B 1201 MOKU PL Total 424,900 220,000 204,900 2020 HILO H196720 Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENT- B $26,400 L $170,600 EX $0 PITT 5 Ex 1 9-4-018-058-0000 SCHOENHERR, RONALD T Bldg 0 0 0 SCHOENHERR, RONALD T STERN, LAURA M Land 41,200 31,000 10,200 B STERN,LAURA MARCIA PO BOX 721239 Total 41,200 31,000 10,200 2020 NAALEHU HI 96772 Ex -Bldg 0 0 0 L 94-5759 AWA PAE PLACE Ex -Land 0 0 0 T SETTLEMENT- B $0 L $33,800 EX $0 PITT 1 Ex EXHIBIT ; 07/07/2020 09:10 9:00 AM SETTLEMENTS PITT Parcel ID OVRPT Owner Name(s) EXHIBIT Al COUNTY OF HAWAII Register Of Appeal Account Board Of Review EXHIBIT Al Appeals Agenda Claimant Name Original Taxpayer Dispute Address Value Value Value Grand Total Bldg 7,704,500 5,261,500 2,443,000 Land 4,425,100 3,348,500 1,076,600 Total 12,129,600 8,610,000 3,519,600 Ex -Bldg 714,500 910,500 196,000 Ex -Land 37,200 37,200 0 Final Value 07/07/2020 09:10 9:00 AM SETTLEMENTS PITT Parcel ID Claimant Name OVRPT Owner Name(s) Address COUNTY OF HAWAII Register Of Appeal Account Board Of Review Appeals Agenda Original Taxpayer Value Value FEXIBIT B Dispute Final Value Value 1 1-2-021-070-0000 LAW, SUSAN L N Bldg 188,000 75,000 113,000 LAW,TIMOTHY P N/SUSAN L N J 73-1093 MAHILANI DR Land 8,200 6,000 2,200 B KAILUA KONA HI 96740 Total 196,200 81,000 115,200 2020 Ex -Bldg 0 0 0 L 12-564 OAHU STREET Ex -Land 0 0 0 T SETTLEMENT- B $125,200 L $8,200 EX $0 PITT 1 Ex 5 1-3-020-058-0000 RADVANSZKY,ALEX Bldg 48,400 25,700 22,700 RADVANSZKY,ALEX BOX 27 Land 20,400 9,600 10,800 B RADVANSZKY,HEIDI ROSE COALDALE Total 68,800 35,300 33,500 2020 ALBERTA T1 M 1 M2 CANADA Ex -Bldg 0 0 0 L 13-3519 KUPONO STREET Ex -Land 0 0 0 T SETTLEMENT- B $36,300 L $12,200 EX $0 PITT 5 Ex 6 1-5-009-040-0000 GADLER FAMILY TRUST Bldg 1,040,900 800,000 240,900 GADLER,FAMILY TR 1594 BERENDA PL Land 477,600 200,000 277,600 B EL CAJON CA 92020 Total 1,518,500 1,000,000 518,500 2020 Ex -Bldg 0 0 0 L 15-2665 GOVT BEACH ROAD Ex -Land 0 0 0 T SETTLEMENT- B $621,500 L $443,100 EX $0 PITT 6 Ex 1 1-5-011-044-0000 DUPUIS, KAHLIL A Bldg 71,700 50,000 21,700 DUPUIS,KAHLIL AVIEL 814 HAI HAI ST Land 31,800 30,000 1,800 B HILO HI 96720 Total 103,500 80,000 23,500 2020 Ex -Bldg 0 0 0 L 15-1840 AKEAKAMAI LOOP Ex -Land 0 0 0 T SETTLEMENT- B $48,400 L $31,800 EX $0 PITT 1 Ex 5 1-5-030-103-0000 HUANG/WANG 2001 TR Bldg 314,300 289,900 24,400 HUANG/WANG 2001 TR 1610 N CYPRESS ST Land 44,000 34,800 9,200 B LA HABRA HEIGHTS CA 90631-8236 Total 358,300 324,700 33,600 2020 Ex -Bldg 0 0 0 L 15-1889 3RD AVENUE Ex -Land 0 0 0 T SETTLEMENT- B $282,900 L $44,000 EX $0 PITT 5 Ex 5 1-5-034-154-0000 ASAHARA, HARRIS S TRST Bldg 228,900 228,900 0 0 ASAHARA,HARRIS S TRST 902 HOALAUNA WAY Land 43,500 43,500 0 B H I LO HI 96720 Total 272,400 272,400 0 2020 Ex -Bldg 0 0 0 L 15-1605 30TH AVENUE 96749 Ex -Land 0 0 0 T SETTLEMENT- B $182,000 L $43,500 EX $0 PITT 0 Ex EXHIBIT B 07/07/2020 13:40 1:30 PM SETTLEMENTS PITT Parcel ID Claimant Name OVRPT Owner Name(s) Address COUNTY OF HAWAII Register Of Appeal Account Board Of Review Appeals Agenda Original Taxpayer Value Value EXHIBIT B Dispute Final Value Value 5 1-5-034-155-0000 ASAHARA, HARRIS S TRST Bldg 228,900 228,900 0 0 ASAHARA,HARRIS S TRST 902 HOALAUNA WAY Land 43,500 43,500 0 B HILO H196720 Total 272,400 272,400 0 2020 Ex -Bldg 0 0 0 L 15-1607 30TH AVENUE 96749 Ex -Land 0 0 0 T SETTLEMENT- B $182,000 L $43,500 EX $0 PITT 0 Ex 5 1-5-034-156-0000 ASAHARA, HARRIS S TRST Bldg 209,600 209,600 0 ASAHARA,HARRIS S TRST 902 HOALAUNA WAY Land 43,500 43,500 0 B HILO H196720 Total 253,100 253,100 0 2020 Ex -Bldg 0 0 0 L 15-1615 30TH AVENUE 96749 Ex -Land 0 0 0 T SETTLEMENT- B $166,100 L $43,500 EX $0 PITT 5 Ex 5 1-5-034-157-0000 ASAHARA, ELIZABETH L TRST Bldg 207,100 207,100 0 0 ASAHARA, ELIZABETH L TRST 902 HOALAUNA WAY Land 43,500 43,500 0 B HILO HI 96720 Total 250,600 250,600 0 2020 Ex -Bldg 0 0 0 L 15-1621 30TH AVENUE 96749 Ex -Land 0 0 0 T SETTLEMENT- B $163,800 L $43,500 EX $0 PITT 0 Ex 5 1-5-041-211-0000 TWI DWELL, TAM I L Bldg 0 0 0 WALDROP,RICHARD MAURICE 20865 SE PARKER CT Land 35,500 23,000 12,500 B TWI DWELL,TAMI LI LLI E ALOHA OR 97078 Total 35,500 23,000 12,500 2020 Ex -Bldg 0 0 0 L 15-1754 19TH AVENUE Ex -Land 0 0 0 T SETTLEMENT- B $0 L $25,000 EX $0 PITT 5 Ex 1 1-5-062-030-0000 DUPUIS, KAHLIL A Bldg 224,300 224,300 0 DUPUIS,KAHLIL AVIEL 814 HAI HAI ST Land 47,500 47,500 0 B HILO HI 96720 Total 271,800 271,800 0 2020 Ex -Bldg 0 71,800 71,800 L 15-1060 AMAU ROAD Ex -Land 0 0 0 T SETTLEMENT- B $164,200 L $47,500 EX $0 PITT 1 Ex 1 1-5-065-082-0000 HUH, KYUN Bldg 119,600 88,500 31,100 9 HUH,KYUN 15-270 KAHAKAI BLVD Land 8,400 8,400 0 B PAHOA HI 96778-8803 Total 128,000 96,900 31,100 2020 Ex -Bldg 65,600 59,400 -6,200 L 15-270 KAHAKAI BLVD Ex -Land 0 0 0 T SETTLEMENT- B $89,500 L $9,200 EX $59,700 PITT 9 Ex EXHIBIT B 07/07/2020 13:40 1:30 PM SETTLEMENTS PITT Parcel ID Claimant Name OVRPT Owner Name(s) Address COUNTY OF HAWAII Register Of Appeal Account Board Of Review Appeals Agenda Original Taxpayer Value Value EXHIBIT B Dispute Final Value Value 1 1-5-097-044-0000 RANKIN, JAMES MATTHEW Bldg 177,300 102,600 74,700 RANKIN,JAMES MATTHEW 15-686 PUNI MAUKA LOOP SOUTH Land 10,100 8,400 1,700 B PAHOA HI 96778 Total 187,400 111,000 76,400 2020 Ex -Bldg 0 0 0 L 15-686 S PUNI MAUKA LOOP Ex -Land 0 0 0 T SETTLEMENT- B $155,700 L $10,100 EX $0 PITT 1 Ex 1 1-6-075-046-0000 DAVIS, LAURA JOYCE Bldg 103,600 74,000 29,600 DAVIS,LAURA JOYCE RR3 BOX 1357 Land 11,000 11,000 0 B PAHOA HI 96778 Total 114,600 85,000 29,600 2020 Ex -Bldg 0 0 0 L 16-2137 COCONUT DRIVE Ex -Land 0 0 0 T SETTLEMENT- B $72,200 L $11,000 EX $0 PITT 1 Ex 1 1-6-089-067-0000 ANDERSON, SEAN P Bldg 303,600 303,000 600 ANDERSON,SEAN PATRICK C/O B ANDERSON Land 17,000 17,000 0 B 142 PROSPECT ST Total 320,600 320,000 600 2020 HONOLULU HI 96813-1740 Ex -Bldg 0 0 0 L 16-2061 ANTHURIUM DRIVE Ex -Land 0 0 0 T SETTLEMENT- B $224,800 L $17,000 EX $0 PITT 1 Ex 2 2-2-016-012-0013 QUTAMAS, GENE Bldg 130,200 69,700 60,500 0 QUTAMAS,GENE PO BOX 1011 Land 5,300 5,300 0 B QUTAMAS,EVELYN O HONOKAA HI 96727 Total 135,500 75,000 60,500 2020 Ex -Bldg 0 0 0 L 33 HUALALAI STREET Ex -Land 0 0 0 T SETTLEMENT- B $87,200 L $5,300 EX $0 PITT 0 Ex 1 2-2-038-153-0000 LAWSON, VANESSA Bldg 359,200 340,000 19,200 LAWSON,VANESSA PO BOX 4427 Land 136,700 110,000 26,700 B HILO HI 96720 Total 495,900 450,000 45,900 2020 Ex -Bldg 0 0 0 L 1590 KINOOLE STREET Ex -Land 0 0 0 T SETTLEMENT- B $327,900 L $128,700 EX $0 PITT 1 Ex 1 2-2-039-024-0000 HALL, ANGELIC M H Bldg 120,000 104,000 16,000 CHENG,JIE 1884 KILAUEA AVE Land 224,800 203,000 21,800 B CHENG,HUIJUAN HILO HI 96720 Total 344,800 307,000 37,800 2020 Ex -Bldg 0 0 0 L 1884 KILAUEA AVENUE Ex -Land 0 0 0 T SETTLEMENT- B $94,000 L $213,000 EX $0 PITT 1 Ex EXHIBIT B 07/07/2020 13:40 1:30 PM SETTLEMENTS PITT Parcel ID Claimant Name OVRPT Owner Name(s) Address COUNTY OF HAWAII Register Of Appeal Account Board Of Review Appeals Agenda Original Taxpayer Value Value *A74 ME I I no] 1r:' Dispute Final Value Value 2 2-6-003-011-0000 PRATT, JOHN & LANI Bldg 0 0 0 PRATT,JOHN R/LANI TR PO BOX 560 Land 121,100 93,000 28,100 B KURTISTOWN HI 96760 Total 121,100 93,000 28,100 2020 Ex -Bldg 0 0 0 L 126 WAI NAKU STREET Ex -Land 0 0 0 T SETTLEMENT- B $0 L $99,800 EX $0 PITT 2 Ex 2 2-6-003-030-0000 PRATT, JOHN & LANI Bldg 0 0 0 PRATT,JOHN R/LANI TR PO BOX 560 Land 126,600 87,400 39,200 B KURTISTOWN HI 96760 Total 126,600 87,400 39,200 2020 Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENT- B $0 L $112,200 EX $0 PITT 2 Ex 5 2-8-013-004-0000 CHRISTENSEN, PAUL M Bldg 995,500 662,000 333,500 9 CHRISTENSEN,PAUL MARTIN PO BOX 333 Land 400,000 400,000 0 B CHRISTENSEN,JANICE KATHY HONOMU HI 96728 Total 1,395,500 1,062,000 333,500 2020 Ex -Bldg 210,000 210,000 0 L 28-875 NOHEAIKENA PLACE Ex -Land 0 0 0 T SETTLEMENT- B $852,300 L $400,000 EX $210,000 PITT 9 Ex 5 2-9-004-100-0000 DUNCAN, MARIE E Bldg 0 0 0 DUNCAN,MARIE E DUNCAN, JURGEN Land 332,300 127,500 204,800 B DUNCAN,JURGEN 79 SETTLERS TRACE Total 332,300 127,500 204,800 2020 BLAIRSVILLE GA 30512-6107 Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENT- B $0 L $265,900 EX $0 PITT 5 Ex 1 2-9-006-020-0000 HEINZEN, MARCIA A Bldg 0 0 0 HEINZEN,MARCIA ANN HEINZEN, MICHAEL T Land 224,400 193,000 31,400 B HEINZEN,MICHAEL TOD 1120 W CHERRY CT Total 224,400 193,000 31,400 2020 VISALIA CA 93277 Ex -Bldg 0 0 0 L 29-2291 HANAMALO LOOP Ex -Land 0 0 0 T SETTLEMENT- B $0 L $179,500 EX $0 PITT 1 Ex 1 2-9-006-021-0000 HEI NZEN, MARCIA A Bldg 0 0 0 HEINZEN,MARCIA ANN HEINZEN, MICHAEL T Land 236,100 193,000 43,100 B HEINZEN,MICHAEL TOD 1120 W CHERRY CT Total 236,100 193,000 43,100 2020 VISALIA CA 93277 Ex -Bldg 0 0 0 L MAMALAHOA HIGHWAY Ex -Land 0 0 0 T SETTLEMENT- B $0 L $188,800 EX $0 PITT 1 Ex EXHIBIT B 07/07/2020 13:40 1:30 PM SETTLEMENTS PITT Parcel ID Claimant Name OVRPT Owner Name(s) Address COUNTY OF HAWAII Register Of Appeal Account Board Of Review Appeals Agenda Original Taxpayer Value Value EXHIBIT BI Dispute Final Value Value 1 2-9-006-025-0000 KAYE, JOHN R Bldg 0 0 0 KAYE,JOHN ROBERT KAYE, JUNE H Land 293,700 150,000 143,700 B PO BOX 100004 Total 293,700 150,000 143,700 2020 HAKALAU HI 96710 Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENT- B $0 L $146,000 EX $0 PITT 1 Ex 1 2-9-006-028-0000 ROARK, KARYN D& JOSEPH B Bldg 0 0 0 ROARK,JOSEPH B/KARYN D TR 265 ALAMEDA AVE Land 356,700 253,000 103,700 B HALF MOON BAY CA 94019 Total 356,700 253,000 103,700 2020 Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENT- B $0 L $253,000 EX $0 PITT 1 Ex 1 2-9-006-029-0000 HART, MOLLY Bldg 0 0 0 MOLLYDALE ENTERPRISES LLC PO BOX 305 Land 222,000 130,000 92,000 B HAKALAU HI 96710 Total 222,000 130,000 92,000 2020 Ex -Bldg 0 0 0 L OLD MAMALAHOA HIGHWAY Ex -Land 0 0 0 T SETTLEMENT- B $0 L $126,800 EX $0 PITT 1 Ex 5 3-2-003-016-0000 SANDMAN PROPERTIES LLC Bldg 0 0 0 SANDMAN PROPERTIES LLC 1167 W JAVELINA AVE Land 431,800 275,000 156,800 B MESA AZ 85210 Total 431,800 275,000 156,800 2020 Ex -Bldg 0 0 0 L 32-1030 OLD MAMALAHOA HIGHWAY Ex -Land 0 0 0 T SETTLEMENT- B $0 L $350,000 EX $0 PITT 5 Ex 6 3-2-004-037-0000 RAMOS, PEDRO PABLO Bldg 0 0 0 RAMOS,PEDRO 3193 SCRUB OAK TRAIL Land 345,400 240,000 105,400 B OVIEDO FL 32765 Total 345,400 240,000 105,400 2020 Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENT- B $0 L $241,800 EX $0 PITT 6 Ex 5 4-1-003-058-0000 EBERHARD, BRENTON JACOB Bldg 448,900 217,600 231,300 FEDERAL NATIONAL MORTGAG PO BOX 1814 Land 172,400 172,400 0 B EBERHARD,BRENTON JACOB HONOKAA HI 96727 Total 621,300 390,000 231,300 2020 Ex -Bldg 0 0 0 L 41-464 KEEHIA PLACE Ex -Land 0 0 0 T SETTLEMENT- B $372,200 L $172,400 EX $0 PITT 5 Ex EXHIBIT B 07/07/2020 13:40 1:30 PM SETTLEMENTS PITT Parcel ID Claimant Name OVRPT Owner Name(s) Address COUNTY OF HAWAII Register Of Appeal Account Board Of Review Appeals Agenda Original Taxpayer Value Value EXHIBIT B Dispute Final Value Value 1 4-4-017-073-0000 NEWLAND, ROBERT A Bldg 422,100 320,000 102,100 NEWLAND,ROBERT ANDREW 753 JAY AVE Land 72,100 95,000 -22,900 B NEWLAND,LAURA CAMARILLO CA 93010 Total 494,200 415,000 79,200 2020 Ex -Bldg 0 252,000 252,000 L 44-337 PUAOLENA STREET Ex -Land 0 0 0 T SETTLEMENT- B $343,900 L $72,100 EX $0 PITT 1 Ex 5 4-5-002-067-0000 LOVE, JAMES A Bldg 635,800 500,000 135,800 LOVE,JAMES ARTHUR III PO BOX 1838 Land 54,200 54,200 0 B LOVE,KATHLEEN MARIE HONOKAA HI 96727 Total 690,000 554,200 135,800 2020 Ex -Bldg 160,000 160,000 0 L 45-369 LEHUA STREET Ex -Land 0 0 0 T SETTLEMENT- B $635,800 L $182,700 EX $160,000 PITT 9 Ex 5 4-6-007-017-0000 CHING, LAURA Bldg 0 0 0 CHING,SANFORD SAMUEL 438 HOBRON LANE #309 Land 245,100 120,000 125,100 B HONOLULU HI 96815 Total 245,100 120,000 125,100 2020 Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENT- B $0 L $220,000 EX $0 PITT 5 Ex 5 4-6-007-084-0000 CHING, LAURA Bldg 0 0 0 CHING,SANFORD SAMUEL 438 HOBRON LANE #309 Land 245,000 120,000 125,000 B MIGITA,GERALDINE CHING HONOLULU HI 96815 Total 245,000 120,000 125,000 2020 CHING,PETER WENDELL Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENT- B $0 L $220,000 EX $0 PITT 5 Ex 5 4-6-007-085-0000 CHING, LAURA Bldg 0 0 0 CHING,SANFORD SAMUEL 438 HOBRON LANE #309 Land 260,500 120,000 140,500 B CHING,CREIGHTON LOWELL HONOLULU HI 96815 Total 260,500 120,000 140,500 2020 MIGITA,GERALDINE CHING Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENT- B $0 L $248,400 EX $0 PITT 5 Ex 5 4-6-007-086-0000 CHING, LAURA Bldg 0 0 0 CHING,SANFORD SAMUEL 438 HOBRON LANE #309 Land 261,400 120,000 141,400 B CHING,CREIGHTON LOWELL HONOLULU HI 96815 Total 261,400 120,000 141,400 2020 CHING,CREIGHTON LOWELL Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENT- B $0 L $250,000 EX $0 PITT 5 Ex EXHIBIT B 07/07/2020 13:40 1:30 PM SETTLEMENTS PITT Parcel ID Claimant Name OVRPT Owner Name(s) Address COUNTY OF HAWAII Register Of Appeal Account Board Of Review Appeals Agenda Original Taxpayer Value Value EXHIBIT B Dispute Final Value Value 5 4-6-007-087-0000 CHING, LAURA Bldg 0 0 0 6,015,800 CHING,SANFORD SAMUEL 438 HOBRON LANE #309 Land 245,200 120,000 125,200 B CHING,CREIGHTON LOWELL HONOLULU HI 96815 Total 245,200 120,000 125,200 0 2020 MIGITA,GERALDINE CHING Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENT- B $0 L $220,400 EX $0 PITT 5 Ex 5 4-7-002-034-0000 TRI PLETT, WILLIAM H Bldg 746,900 657,800 89,100 TRIPLETT,WILLIAM H 192 WOODRUFF LN Land 77,700 77,700 0 B JACKSON,MARY C BLACK MOUNTAIN NC 28711-8890 Total 824,600 735,500 89,100 2020 Ex -Bldg 0 0 0 L 47-4564 CANE HAUL ROAD Ex -Land 0 0 0 T SETTLEMENT- B $675,400 L $77,700 EX $0 PITT 5 Ex 5 9-2-125-051-0000 EDWARDS, WILLIAM L Bldg 308,900 149,000 159,900 EDWARDS,WILLIAM L JR 376 BAYSIDE DR S Land 14,900 14,900 0 B EDWARDS,LAURA A LONG BEACH CA 90803 Total 323,800 163,900 159,900 2020 Ex -Bldg 0 0 0 L 92-8586 REEF PARKWAY Ex -Land 0 0 0 T SETTLEMENT- B $254,100 L $14,900 EX $0 PITT 5 Ex 5 9-2-186-045-0000 MCKEE, BRIAN ELLIOT TRUST Bldg 117,200 4,000 113,200 MCKEE,BRIAN ELLIOT TR C/O VIRGINIA A REDDING, TRUSTEE Land 24,900 24,900 0 B 4212 E LOS ANGELES AVE #3441 Total 142,100 28,900 113,200 2020 SIMI VALLEY CA 93063 Ex -Bldg 0 0 0 L 92-1118 PRINCE KUHIO BLVD Ex -Land 0 0 0 T SETTLEMENT- B $25,100 L $24,900 EX $0 PITT 5 Ex EXHIBIT B Grand Total Bldg 7,750,900 5,931,600 1,819,300 Land 6,015,800 4,069,000 1,946,800 Total 13,766,700 10,000,600 3,766,100 Ex -Bldg 435,600 753,200 317,600 Ex -Land 0 0 0 07/07/2020 13:40 1:30 PM SETTLEMENTS