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Home My WebLink About2020-07-08 BOR MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Wednesday, July 8, 2020 Aupuni Center Conference Room Hilo, Hawaii CALL TO ORDER Chairperson Michael Hughes called the meeting to order at 9:00 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. The Board requested that County references page numbers and case numbers and not the Tax Map Key numbers. CASE #39663 — CO RREA, HENRY H TR TM K 2-2-038-005-0000 The appellant was not present. County presented to the Board a settlement agreement reached between the County and the appellant with a building value of $1,373,600, land value of $330,000, exemption of $0 and the land class at Pitt 1. A call for questions was made. Mr. Harano moved to approve the settlement with the values as presented. Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a vote of 3:0. CASE #39662 — CO RREA, HENRY J JR TRST TM K 2-4-006-055-0000 Ms. Costa brought it to the Board's attention that this case has been settled and not withdrawn as presented. The settlement agreement reached between the County and the appellant was for a building value of $1,191,800, land value of $202,900, exemption of $0 and the land class at Pitt 1. A copy of the settlement agreement was provided for the Board's review. A call for questions was made. Mr. Harano moved to approve the settlement that was agreed upon between the appellant and County appraiser, Shannon Arquitola. 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 39300 140510610000 GRIMM, THOMAS M 39670 150331630000 HAWAII RELATIONS & INVESTMENT CORP 39647 240370220000 HJC DEVELOPMENT CORP 39651 240680150000 HJC DEVELOPMENT CORP 39469 250080260000 BIKINI ATOLL MORI BA LLC 39470 250080270000 BIKINI ATOLL MORI BA LLC A call for questions was made. Mr. Harano moved to accept the withdrawals as presented. 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 5 -page Appeals Agenda containing information on 24 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. Reinhard questioned the land value for Case No. 39669. County appraiser Dori Hoohuli responded. Ms. Reinhard questioned the settled building amount for Case No. 39661. County appraiser Shannon Arquitola responded and Property Appraisal Supervisor, Dionne Costa provided additional information. Mr. Harano questioned the settled building value for Case No. 39654. County appraiser Dori Hoohuli responded. Mr. Hughes questioned the settled building value for Case No. 39544. County appraiser Brett Hosaka responded. A call for questions was made. Mr. Harano moved to accept the settlements as provided. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 3:0. Recessed: 9:28 a.m. Reconvened: 1:30 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 2 Honolulu within 30 days from the date of the decision letter that the appellant will be receiving via certified mail. CASES #39354 and #39355 — SCATES, KAREN NEEDLER TM Ks 1-5-027-161-0000 Present was appellant, Karen Scates and for the County was appraiser, Sally Kaaiakamanu. Property is located in the Hawaiian Paradise Park Subdivision. Appeal is on the STVR rollback and disallowance of the Homeowner's Exemption for the 2018 and 2019 tax years. The appellant presented her case. County presented their case and recommended for case 39354, to sustain the rollback disallowance of the Home Exemption for the 2018 tax year and for case 39355, to sustain the rollback disallowance of the Home Exemption for the 2019 tax year. A call for questions was made. Ms. Reinhard moved to sustain the county's recommendation for cases 39354 and 39355. Seconded by Mr. Harano. A call for discussion was made. Motion passed by a vote of 3:0. CASE #39450 — O RTIZ, VINCENT 111111 TM K 1-5-079-048-0000 Appellant was not present. Sally Kaaiakamanu was present for the County. Property is located on Honu Street in the Hawaiian Beaches Subdivision. County presented their case and recommended sustaining the County's land value of $9,400 and that the building value be reduced to $189,100. A call for questions was made. Mr. Harano moved to sustain the county's recommendation of sustaining the land value at $9,400 and to reduce the building value to $189,100. 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 39357 150271610000 SCATES, KAREN NEEDLER 39454 250440240000 TOWILL OHANA LIMITED PARTNERSHIP 39455 250440250000 TOWILL OHANA LIMITED PARTNERSHIP A call for questions was made. Mr. Harano moved to accept the withdrawals from the appellants and presented by the County. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 3:0. 3 SETTLEMENTS — 1:30 PM APPEALS AGENDA County presented to the Board a 2 -page Appeals Agenda containing information on 7 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. Ms. Reinhard questioned the reasoning on the land and building settlement values for Case No. 39285. County appraiser Brett Hosaka responded. Mr. Reinhard questioned the building value for Case No. 39177. County appraiser Kaleb Meno responded. A call for questions was made. Mr. Harano moved to accept the settlements between the County and the appellants 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 appeal hearing is scheduled for Tuesday July 14th, at 9:00 a.m. at the West Hawaii Civic Center, Community Hale, Building G in Kona. ADJOURNMENT: Meeting was adjourned at 2:31 p.m. Respectfully submitted, ae'+ 741r,01ree, Sherlyn Aronce Real Property Appeals Board Clerk 4 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 *10, n no] rr� Dispute Final Value Value 1 1-2-036-059-0000 GORMLEY, KENT P Bldg 0 0 0 GORMLEY,KENT P PO BOX 513 Land 26,800 14,900 11,900 B LA CONNER WA 98257 Total 26,800 14,900 11,900 2020 Ex -Bldg 0 0 0 L 12-7055 AKANIKOLEA STREET Ex -Land 0 0 0 T SETTLEMENT - B $0 L $16,100 EX $0 PITT 1 Ex 1 1-2-036-060-0000 GORMLEY, KENT P Bldg 0 0 0 GORMLEY,KENT P PO BOX 513 Land 26,800 14,900 11,900 B LA CONNER WA 98257 Total 26,800 14,900 11,900 2020 Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENT - B $0 L $16,100 EX $0 PITT 1 Ex 1 1-4-034-015-0000 PARADISE WEST LLC Bldg 95,600 46,200 49,400 PARADISE WEST LLC 15-2743 MALOLO STREET Land 29,800 29,800 0 B PAHOA HI 96778-9155 Total 125,400 76,000 49,400 2020 Ex -Bldg 0 0 0 L 14-3280 PUALAA ROAD Ex -Land 0 0 0 T SETTLEMENT- B $59,600 L $29,800 EX $0 PITT 1 Ex 5 1-5-039-003-0000 HAWAII RELATIONS & INVESTMENT C Bldg 321,400 275,100 46,300 HAWAII RELATIONS & INVESTM 630 KILAUEA AVE STE 101 Land 44,900 44,900 0 B HILO HI 96720-4243 Total 366,300 320,000 46,300 2020 Ex -Bldg 0 0 0 L 15-1458 RAILROAD AVENUE Ex -Land 0 0 0 T SETTLEMENT- B $289,300 L $44,900 EX $0 PITT 5 Ex 5 1-5-039-004-0000 HAWAII RELATIONS & INVESTMENT C Bldg 322,900 275,700 47,200 HAWAII RELATIONS & INVESTM 630 KILAUEA AVE STE 101 Land 44,300 44,300 0 B HILO HI 96720-4243 Total 367,200 320,000 47,200 2020 Ex -Bldg 0 0 0 L 15-1452 RAILROAD AVENUE Ex -Land 0 0 0 T SETTLEMENT- B $290,600 L $44,300 EX $0 PITT 5 Ex 1 2-2-028-020-0000 YANAZAKI, HISAO TR Bldg 0 0 0 YANAZAKI,HISAO TTEE FUJITA, IRENE TRUSTEE Land 143,700 70,000 73,700 B YANAZAKI,ANNE M TTEE 110 KAMEHAMEHA AVE Total 143,700 70,000 73,700 2020 HILO H196720 Ex -Bldg 0 0 0 L 87 F E LANIKAULA STREET Ex -Land 0 0 0 T SETTLEMENT- B $0 L $123,200 EX $0 PITT 1 Ex EXHIBIT Al 07/08/2020 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 2-2-042-043-0000 HAWAII RELATIONS & INVESTMENT C Bldg 31,000 31,000 0 HAWAII RELATIONS & INVESTM 630 KILAUEA AVE STE 101 Land 141,000 84,000 57,000 B HILO HI 96720-4243 Total 172,000 115,000 57,000 2020 Ex -Bldg 0 0 0 L 2270 A KINOOLE STREET Ex -Land 0 0 0 T SETTLEMENT- B $1,300 L $132,700 EX $0 PITT 1 Ex 1 2-2-046-008-0000 HJC DEVELOPMENT CORPORATION Bldg 283,100 264,100 19,000 HJC DEVELOPMENT CORPORA. 630 KILAUEA AVE STE 101 Land 110,900 110,900 0 B HILO HI 96720-4243 Total 394,000 375,000 19,000 2020 Ex -Bldg 0 0 0 L 210 E PALAI STREET Ex -Land 0 0 0 T SETTLEMENT- B $264,100 L $110,900 EX $0 PITT 1 Ex 1 2-2-046-119-0000 HJC DEVELOPMENT CORPORATION Bldg 256,500 234,100 22,400 HJC DEVELOPMENT CORPORA. 630 KILAUEA AVE STE 101 Land 110,900 110,900 0 B HILO HI 96720-4243 Total 367,400 345,000 22,400 2020 Ex -Bldg 0 0 0 L 19 NOLUEHU PLACE Ex -Land 0 0 0 T SETTLEMENT- B $234,100 L $110,900 EX $0 PITT 1 Ex 1 2-2-046-120-0000 HJC DEVELOPMENT CORPORATION Bldg 261,700 244,100 17,600 HJC DEVELOPMENT CORPORA. 630 KILAUEA AVE STE 101 Land 110,900 110,900 0 B HILO HI 96720-4243 Total 372,600 355,000 17,600 2020 Ex -Bldg 0 0 0 L 29 NOLUEHU PLACE Ex -Land 0 0 0 T SETTLEMENT- B $234,100 L $110,900 EX $0 PITT 1 Ex 1 2-2-046-121-0000 HJC DEVELOPMENT CORPORATION Bldg 286,900 262,800 24,100 HJC DEVELOPMENT CORPORA. 630 KILAUEA AVE STE 101 Land 112,200 112,200 0 B HILO H196720-4243 Total 399,100 375,000 24,100 2020 Ex -Bldg 0 0 0 L 39 NOLUEHU PLACE Ex -Land 0 0 0 T SETTLEMENT- B $262,800 L $112,200 EX $0 PITT 1 Ex 1 2-2-046-122-0000 HJC DEVELOPMENT CORPORATION Bldg 283,100 267,500 15,600 HJC DEVELOPMENT CORPORA. 630 KILAUEA AVE STE 101 Land 107,500 107,500 0 B HILO HI 96720-4243 Total 390,600 375,000 15,600 2020 Ex -Bldg 0 0 0 L 38 NOLUEHU PLACE Ex -Land 0 0 0 T SETTLEMENT- B $267,500 L $107,500 EX $0 PITT 1 Ex EXHIBIT r, 07/08/2020 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 JEXHIB I -r- Dispute Final Value Value 1 2-2-046-123-0000 HJC DEVELOPMENT CORPORATION Bldg 259,200 239,100 20,100 HJC DEVELOPMENT CORPORA. 630 KILAUEA AVE STE 101 Land 105,900 105,900 0 B HILO H196720-4243 Total 365,100 345,000 20,100 2020 Ex -Bldg 0 0 0 L 32 NOLUEHU PLACE Ex -Land 0 0 0 T SETTLEMENT- B $239,100 L $105,900 EX $0 PITT 1 Ex 1 2-2-046-124-0000 HJC DEVELOPMENT CORPORATION Bldg 243,400 229,100 14,300 HJC DEVELOPMENT CORPORA. 630 KILAUEA AVE STE 101 Land 105,900 105,900 0 B HILO HI 96720-4243 Total 349,300 335,000 14,300 2020 Ex -Bldg 0 0 0 L 22 NOLUEHU PLACE Ex -Land 0 0 0 T SETTLEMENT- B $229,100 L $105,900 EX $0 PITT 1 Ex 1 2-2-046-125-0000 HJC DEVELOPMENT CORPORATION Bldg 276,300 259,100 17,200 HJC DEVELOPMENT CORPORA. 630 KILAUEA AVE STE 101 Land 105,900 105,900 0 B HILO HI 96720-4243 Total 382,200 365,000 17,200 2020 Ex -Bldg 0 0 0 L 198 E PALAI STREET Ex -Land 0 0 0 T SETTLEMENT- B $259,100 L $105,900 EX $0 PITT 1 Ex 1 2-2-054-040-0000 OKAHARA, ALAN WAYNE TAKESHI Bldg 54,200 50,900 3,300 OKAHARA,ALAN W T TR 710 EDGEMONT WAY Land 109,100 75,900 33,200 B SPRINGFIELD OR 97477 Total 163,300 126,800 36,500 2020 Ex -Bldg 0 0 0 L 126 MANINI STREET Ex -Land 0 0 0 T SETTLEMENT- B $42,800 L $81,800 EX $0 PITT 1 Ex 1 2-3-033-050-0000 HJC DEVELOPMENT CORPORATION Bldg 308,600 282,500 26,100 HJC DEVELOPMENT CORPORA. 630 KILAUEA AVE STE 101 Land 122,500 122,500 0 B HILO H196720-4243 Total 431,100 405,000 26,100 2020 Ex -Bldg 0 0 0 L 30 EKAHA STREET Ex -Land 0 0 0 T SETTLEMENT- B $286,800 L $122,500 EX $0 PITT 1 Ex 5 2-4-007-050-0000 CORREA, HENRY J JR TRST Bldg 674,000 357,000 317,000 CORREA,HENRY J JR TRST 630 KILAUEA AVE STE 101 Land 14,700 14,700 0 B HILO HI 96720-4243 Total 688,700 371,700 317,000 2020 Ex -Bldg 0 0 0 L 2275 AI NAOLA DRIVE Ex -Land 0 0 0 T SETTLEMENT- B $606,900 L $14,700 EX $0 PITT 5 Ex FEXH11 IBIT A 07/08/2020 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 2-4-016-096-0000 CORREA, HENRY J JR TR Bldg 316,200 284,800 31,400 CORREA,HENRY J JR TR 630 KILAUEA AVE STE 101 Land 75,200 75,200 0 B CORREA, KRISTILEE TR HILO HI 96720-4243 Total 391,400 360,000 31,400 2020 Ex -Bldg 0 0 0 L 626 HEAHEA STREET Ex -Land 0 0 0 T SETTLEMENT- B $289,400 L $75,200 EX $0 PITT 1 Ex 1 2-4-030-095-0000 CORREA, HENRY J JR TRST Bldg 461,800 410,800 51,000 CORREA,HENRY J JR TRST 630 KILAUEA AVE STE 101 Land 109,200 109,200 0 B HILO HI 96720-4243 Total 571,000 520,000 51,000 2020 Ex -Bldg 0 0 0 L 95 MALIA STREET Ex -Land 0 0 0 T SETTLEMENT- B $421,400 L $109,200 EX $0 PITT 1 Ex 1 2-8-007-098-0000 HJC DEVELOPMENT CORP Bldg 0 0 0 HJC DEVELOPMENT CORP 630 KILAUEA AVE STE 101 Land 102,500 85,200 17,300 B HILO HI 96720-4243 Total 102,500 85,200 17,300 2020 Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENT- B $0 L $89,700 EX $0 PITT 1 Ex 5 2-8-007-098-0000 HJC DEVELOPMENT CORP Bldg 0 0 0 HJC DEVELOPMENT CORP 630 KILAUEA AVE STE 101 Land 90,700 70,500 20,200 B HILO HI 96720-4243 Total 90,700 70,500 20,200 2020 Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENT- B $0 L $84,700 EX $0 PITT 5 Ex 1 2-8-024-013-0000 HJC DEVELOPMENT CORPORATION Bldg 143,000 131,300 11,700 HJC DEVELOPMENT CORPORA. 630 KILAUEA AVE STE 101 Land 127,500 120,000 7,500 B HILO HI 96720-4243 Total 270,500 251,300 19,200 2020 Ex -Bldg 0 0 0 L 28-410 PEPEEKEO STREET Ex -Land 0 0 0 T SETTLEMENT- B $125,600 L $127,500 EX $0 PITT 1 Ex 5 3-2-003-010-0000 GAZZETTA, MARCO R Bldg 592,600 210,000 382,600 GAZZETTA,MARCO R 7830 W ALAMEDA AVE UNIT 103-218 Land 391,900 391,900 0 B LAKEWOOD CO 80226 Total 984,500 601,900 382,600 2020 Ex -Bldg 0 0 0 L 32-460 Ex -Land 0 0 0 T SETTLEMENT- B $210,000 L $261,300 EX $0 PITT 5 Ex EXHIBIT A 1 07/08/2020 09:10 9:00 AM SETTLEMENTS PITT Parcel ID OVRPT Owner Name(s) EHIBIT Al COUNTY OF HAWAII Register Of Appeal Account Board Of Review Appeals Agenda EXHIBIT P Claimant Name Original Taxpayer Dispute Address Value Value Value Grand Total Bldg 5,471,500 4,355,200 1,116,300 Land 2,470,700 2,238,000 232,700 Total 7,942,200 6,593,200 1,349,000 Ex -Bldg 0 0 0 Ex -Land 0 0 0 Final Value 07/08/2020 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 BI Dispute Final Value Value 5 1-5-016-133-0000 KA'ANAPALI RENTAL LLC Bldg 185,800 161,900 23,900 KA'ANAPALI RENTAL LLC DOLENA, SYLVIA Land 43,500 37,300 6,200 B PO BOX 986 Total 229,300 199,200 30,100 2020 PAHOA HI 96778-0986 Ex -Bldg 0 0 0 L 15-1902 32ND AVENUE 96749 Ex -Land 0 0 0 T SETTLEMENT- B $163,900 L $43,500 EX $0 PITT 5 Ex 5 1-5-042-241-0000 MCCOY, WALTER W & BONNIE Bldg 612,800 531,600 81,200 9 MCCOY,WALTER WILLIAM HC1 BOX 5527 Land 41,400 41,400 0 B MCCOY,BONNIE VALLE KEAAU HI 96749 Total 654,200 573,000 81,200 2020 Ex -Bldg 120,000 120,000 0 L 15-1349 RAILROAD AVENUE Ex -Land 0 0 0 T SETTLEMENT - B $573,700 L $42,400 EX $120,000 PITT 9 Ex 2 2-2-030-003-0044 CUMAR, KIMBERLY C Bldg 80,800 68,900 11,900 CUMAR,BRUNO 2974 W EVANS RD Land 12,600 12,600 0 B CUMAR,KIMBERLY CHERYL SAN DIEGO CA 92106 Total 93,400 81,500 11,900 2020 Ex -Bldg 0 0 0 L 400 HUALANI STREET Ex -Land 0 0 0 T SETTLEMENT- B $74,635 L $12,600 EX $0 PITT 2 Ex 5 4-2-008-021-0000 KU KAIAU RANCH LLC Bldg 47,100 47,100 0 KUKAIAU RANCH LLC PO BOX 2288 Land 204,300 21,700 182,600 B KAMUELA HI 96743 Total 251,400 68,800 182,600 2020 Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENT- B $47,100 L $21,700 EX $0 PITT 5 Ex 5 4-6-007-038-0000 HALL, JAMES CARROLL THOMAS Bldg 478,900 218,700 260,200 HALL,JAMES CARROLL THOMA; PO BOX 907 Land 231,200 218,700 12,500 B HALL,TONI AIKO HONOKAA HI 96727 Total 710,100 437,400 272,700 2020 Ex -Bldg 0 0 0 L 46-3745 OLD MAMALAHOA HIGHWAY Ex -Land 0 0 0 T SETTLEMENT- B $275,600 L $231,200 EX $0 PITT 5 Ex 5 9-2-157-019-0000 NELSON, LINDA MARIE Bldg 155,000 135,900 19,100 NELSON,D000LAS LEE PO BOX 2025 Land 22,000 22,000 0 B CRESCENT CITY CA 95531 Total 177,000 157,900 19,100 2020 Ex -Bldg 0 0 0 L 92-835 ROAD TO THE SEA Ex -Land 0 0 0 T SETTLEMENT- B $139,200 L $22,000 EX $0 PITT 5 Ex EXHIBIT B 07/08/2020 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 9-4-004-020-0000 KAHUA TRUST & ALIKA TRUST Bldg 800 0 800 734,200 KAHUA,TR PO BOX 11701 Land 179,200 179,200 0 B LAS VEGAS NV 89111 Total 180,000 179,200 800 0 2020 Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENT- B $0 L $179,200 EX $0 PITT 5 Ex Grand Total Bldg 1,561,200 1,164,100 397,100 Land 734,200 532,900 201,300 Total 2,295,400 1,697,000 598,400 Ex -Bldg 120,000 120,000 0 Ex -Land 0 0 0 EXHIBIT B 07/08/2020 13:40 1:30 PM SETTLEMENTS