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Home My WebLink About2020-07-14 BOR MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Tuesday, July 14, 2020 West Hawaii Civic Center, Building G Kailua Kona, Hawaii CALL TO ORDER Chairperson Michael Hughes called the meeting to order at 8:59 a.m. and welcomed new board member, Michael Okumoto Present were: Board Members Michael Hughes, Grace Reinhard, Nelson Harano, and Michael Okumoto; 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. APPROVAL OF MEETING MINUTES The minutes of the Organizational Meeting on March 4, 2020 was provided to the members for approval. No corrections were noted. A call for questions was made. Mr. Harano moved to accept the minutes of March 4t". Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 3:0, with 1 abstention by Mr. Okumoto. 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. CASE #39599 — TREADWELL, CONSTANCE A TMIK 6-6-002-004-0000 Appellant was not present. Ms. Costa presented to the Board appellant's request to withdraw their appeal. A call for questions was made. Mr. Harano moved to accept the appellant's withdrawal of appeal. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 4:0. CASE #39576 — HTW WAILEA CO LLC TMIK 6-6-002-003-0000 Appellant was not present. Present for the County was appraiser, Charlie Brown. Property located on the north end of Wailea Beach Lots just south of Hapuna Beach. Appeal on land value. County presented their case together with any and all information provided by the appellant. County recommended sustaining the land value of $3,317,100. A call for questions was made. Mr. Okumoto moved to sustain the County's recommendation of the assessed land value. Seconded by Mr. Harano. 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. TAX MAP KEY APPELLANT 39561 220600680000 HAWAIIAN HOME LANDS 39567 220600690000 HAWAIIAN HOME LANDS 39415 620130130049 HALE MELIA M/M LLC 39599 660020040000 TREADWELL, CONSTANCE A 39405 670030840000 BECKVOLD, LAURA C 39283 680010220000 TI CAPITAL MANAGEMENT LLC 39284 680010220000 TI CAPITAL MANAGEMENT LLC 39127 680430010000 N O H EA AT MAUNA LAN I LLC 39152 680430160000 N O H EA AT MAUNA LAN I LLC 39167 680430370000 N O H EA AT MAUNA LAN I LLC 39316 690020020000 ACREE BELL JOINT TRUST 39362 690130020000 KU KU L U I N C 39401 690130050000 KU KU L U I N C 39376 730460110000 D E M E LLO, KAY J 39335 740100360085 LEE, OBI E TRUSTEE 39630 750010080000 LUCAS, DAVID A Page 2of7 WITHDRAWN CASES (cont.) CASE NO. TAX MAP KEY APPELLANT 39484 750020340000 DUNCANSON, CYNTHIA 1 39566 750050860000 LAN I HAU PROPERTIES LLC 39564 750050880000 LAN I HAU PROPERTIES LLC 39378 750080010053 STANTON, DAVID A 39377 750080010054 STANTON, DAVID A 39360 750120910000 H U NZ I KE R, JOAN 39461 750180080085 OLIVER, DAVID A 39525 760080340000 FLUYT, ERIKA 39563 780100900000 PAC I F I CA BIG ISLAND LLC 39583 870110270000 SUNSTONE REALTY PARTNERS V LLC 39584 870110290000 SUNSTONE REALTY PARTNERS V LLC 39588 870130870000 SW I TZE R, ROGER B A call for questions was made. Mr. Harano moved to accept the withdrawals as presented by the County for the morning session. Seconded by Mr. Okumoto. A call for discussion was made. Motion passed by a vote of 4:0. SETTLEMENTS — 9:00 AM APPEALS AGENDA County presented to the Board a 10 -page Appeals Agenda containing information on 55 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 building value for Case No. 39164. County appraiser Matthew Radmilovic responded. Mr. Hughes questioned the building value for Case No. 39311. County appraiser Matthew Radmilovic responded. Ms. Reinhard questioned the building and land values for Case No. 39087. County appraiser Matthew Radmilovic responded. Ms. Reinhard questioned the land value for Case No. 39343. County appraiser Matthew Radmilovic responded. Ms. Costa provided more information on how state properties are taxed. Ms. Reinhard questioned the building value for Case No. 39857. County appraiser Eric Dennis responded. Ms. Reinhard questioned the values and tax classifications for Case Nos. 39863 and 39173. County appraiser Jennifer Long responded. Mr. Okumoto questioned the building value for Case No. 39565. Ms. Costa responded for the County. A call for questions was made. Page 3of7 Mr. Okumoto moved to accept the settlements as presented. Seconded by Mr. Harano. A call for discussion was made. Motion passed by a vote of 4:0. At 9:24 am, appellant for HTW Wailea Co, LLC, Case No. 39576 arrived. The Board had already rendered a decision, however counsel advised that a motion can be made to reopen the case to provide the appellant the opportunity to be heard. A call for questions was made. Ms. Reinhard moved to reopen Case No. 39576. Seconded by Mr. Okumoto. A call for discussion was made. Motion passed by a vote of 3:1 (Harano). CASE #39576 — HTW WAILEA CO LLC TM K 6-6-002-003-0000 Present for HTW Waialea was John Hosbein. Present for the County was appraiser, Charlie Brown. Property located on the north end of Wailea Beach Lots just south of Hapuna Beach. Appeal on land value. Appellant presented their case. County presented their case and stood by their initial recommendation put forth, sustaining the land value of $3,317,100. A call for questions was made. Ms. Reinhard moved to sustain the County's recommendation of the assessed land value. Seconded by Mr. Harano. A call for discussion was made. Motion passed by a vote of 3:1 (Okumoto). Recessed: 9:59 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 Honolulu within 30 days from the date of the decision letter that the appellant will be receiving via certified mail. CASE #39096, #39097, #39098 — MATZU KA, JAMES & PAULA TM K 7-7-010-019-0000 Present was appellant James Matzuka. Present for the County was appraiser, Eric Dennis. Property is located off of Alii Drive, south of Magic Sands Beach in Kona. The building, land and exemptions are under appeal for STVR rollback taxes on tax year 2017. Appellant presented his case and stated that he was only contesting the assessed land value for the past three years. County presented their case and recommended that the land and building values be sustained for 2017, 2018, and 2019. A call for questions was made. Page 4 of 7 Mr. Okumoto moved to sustain the County's recommended land values for all years. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 4:0. CASE #39107 and #39108 — STEINKE, GARRETT E TM K 7-3-038-081-0000 Appellant was present, however left before the case was called due to feeling ill. The Board proceeded hearing the case. Present for the County was Clerical Supervisor, Ryan Okamura. Property is located in the Kona Highlands Subdivision. The rollback disallowance of the Home Exemption for the 2017 and 2018 tax year is under appeal. County presented their case and recommended sustaining the current assessment for 2017 with the $119,000 Home Exemption without the Homeowner's Tax Rate and for 2018 to sustain the current assessment with the $120,000 Home Exemption without the Homeowner's Tax Rate. A call for questions was made. Mr. Harano moved to sustain the County's values as so presented on the county's appeal worksheets for both years. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 2:4 9 p.m. Reconvened: 2:57 p.m. CASE #39249 — MCCULLOUGH, TIMOTHY R & KAREN TM K 6-6-005-010-0000 Appellant was not present. A letter received from the appellant requesting to have their appeal case hearing rescheduled was presented to the Board. A call for questions was made. Mr. Harano moved to accept the request to reschedule Case no #39249 to August 25, 2020 at 9:00 a.m. in Kona. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 4:0. CASE #39445 — REED, PHILIP/CARLA 2012 TRST TM K 6-9-003-019-0014 Appellant was not present. Present for the County was Real Property Valuation Analyst, Ernest Texe i ra . Property is a unit located on Puako Beach Drive at the Puako Beach Condominiums in South Kohala. Appeal on building value. County presented their case together with any and all information provided by the appellant. County recommended sustaining the building value of $474,500. A call for questions was made. Page 5of7 Mr. Harano moved to sustain the County's assessed building value of $474,500. Seconded by Mr. Okumoto. A call for discussion was made. Motion passed by a vote of 4:0. CASE #39370 — WYCKOFF, TRAVIS G TM K 6-9-005-009-0000 Appellant was not present. Present for the County was appraiser, Charlie Brown. Property is located south of Puako Bay in the Puako Beach Lots. Appeal is on building and land value. County presented their case together with any and all information provided by the appellant. County recommended sustaining the assessed building and land value. A call for questions was made. Mr. Harano moved to sustain the County's recommendation of the assessed building and land values. Seconded by Mr. Okumoto. A call for discussion was made. Motion passed by a vote of 4:0. CASE #39531 — HOUSE, ROBERT M, MANAGEING MEMBER TM K 7-2-032-032-0000 Appellant was not present. Present for the County was appraiser, Matthew Radmilovic. Clerk noted for the record that the notice of hearing was delivered to the appellants on June 22, 2020. Property is located in Kaupulehu Resort. Appeal is on land value. County presented their case together with any and all information provided by the appellant. County recommended sustaining the assessed land value. A call for questions was made. Mr. Okumoto moved to sustain the County's recommendation of the land value. Seconded by Ms, Reinhard. 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. TAX MAP KEY APPELLANT 39505 780211350000 B RAS E L, ROGER K & NANCY P 39506 780211350000 B RAS E L, ROGER K & NANCY P 39507 780211350000 B RAS E L, ROGER K & NANCY P 39520 660020100002 WHITE, WILLIAM T III TRST 39296 690040320000 VEN UTI, DAVID W 39256 770090520000 LAST, HARRY/BARBARA FAMILY TRUST 39301 810080200000 FAITH CENTER PROPERTY A call for questions was made. Page 6of7 Mr. Harano moved to accept the withdrawals as presented by the County for the afternoon session on July 14. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 4:0. SETTLEMENTS — 1:30 PM APPEALS AGENDA County presented to the Board a 1 -page Appeals Agenda containing information on 4 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. Mr. Hughes questioned the pitt change for Case No. 39574. County appraiser Jennifer Long responded. Mr. Reinhard questioned the building values for Case No. 39305 and 39521. County appraiser Eric Dennis responded. Mr. Harano questioned the pitt change for building values for Case No. 39573. County appraiser Jennifer Long 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 4:0. OLD BUSINESS: No old business was discussed. NEW BUSINESS: No new business was discussed. ANNOUNCEMENTS: Next meeting scheduled for tomorrow, Wednesday, July 15th at 9:00 a.m. at the West Hawaii Civic Center Building G, Kailua Kona. ADJOURNMENT: Meeting was adjourned at 2:40 p.m. Respectfully submitted, ae'+ 741--olree, Sherlyn Aronce Real Property Appeals Board Clerk Page 7of7 PITT Parcel ID Claimant Name OVRPT Owner Name(s) Address COUNTY OF HAWAII Register Of Appeal Account Ir - Board Of Review EXHIBIT]A Appeals Agenda Original Taxpayer Dispute Final Value Value Value Value 1 6-4-001-108-0000 VREDENBURG,CEMETERY TRST Bldg 0 0 0 VREDENBURG,CEMETERY TRS'C/O DEXTER VREDENBURG, TTEE Land 277,900 2,800 275,100 B PO BOX 6661 Total 277,900 2,800 275,100 2020 KAMUELA HI 96743-6661 Ex -Bldg 0 1,000 1,000 L Ex -Land 2,800 2,800 0 T SETTLEMENT- B $0 L $277,900 EX $277,900 PITT 5 Ex 1 6-4-001-110-0000 VREDENBURG, DEXTER K Bldg 0 0 0 VREDENBURG,MARIE E PO BOX 6661 Land 135,900 100 135,800 B VREDENBURG,EDRIC W KAMUELA HI 96743-6661 Total 135,900 100 135,800 2020 BECKLEY,NORAH V Ex -Bldg 0 0 0 L Ex -Land 1,400 1,400 0 T SETTLEMENT- B $0 L $135,900 EX $135,900 PITT 5 Ex 1 6-7-003-141-0000 BECKVOLD, LAURA C Bldg 472,500 448,400 24,100 BECKVOLD,LAURA PO BOX 1775 Land 163,200 160,600 2,600 B KAMUELA HI 96743 Total 635,700 609,000 26,700 2020 Ex -Bldg 0 0 0 L 67-1273 LAI KEALOHA STREET 96743 Ex -Land 0 0 0 T SETTLEMENT- B $467,800 L $163,200 EX $0 PITT 1 Ex 1 6-8-043-002-0000 NOHEA AT MAUNA LANI LLC Bldg 0 0 0 NOHEA AT MAUNA LANI LLC 101 HODENCAMP RD STE 200 Land 255,600 170,400 85,200 B THOUSAND OAKS CA 91360-5835 Total 255,600 170,400 85,200 2020 Ex -Bldg 0 0 0 L 68-1011 NOHEA MAKAI STREET Ex -Land 0 0 0 T SETTLEMENT- B $0 L $164,900 EX $0 PITT 1 Ex 1 6-8-043-003-0000 NOHEA AT MAUNA LANI LLC Bldg 0 0 0 NOHEA AT MAUNA LANI LLC 101 HODENCAMP RD STE 200 Land 275,700 183,800 91,900 B THOUSAND OAKS CA 91360-5835 Total 275,700 183,800 91,900 2020 Ex -Bldg 0 0 0 L 68-1017 NOHEA MAKAI STREET Ex -Land 0 0 0 T SETTLEMENT- B $0 L $183,500 EX $0 PITT 1 Ex 1 6-8-043-004-0000 NOHEA AT MAUNA LANI LLC Bldg 0 0 0 NOHEA AT MAUNA LANI LLC 101 HODENCAMP RD STE 200 Land 338,600 225,700 112,900 B THOUSAND OAKS CA 91360-5835 Total 338,600 225,700 112,900 2020 Ex -Bldg 0 0 0 L 68-1342 AKEA PLACE Ex -Land 0 0 0 T SETTLEMENT- B $0 L $238,500 EX $0 PITT 1 Ex EHIBIT Al 07/14/2020 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 EHIBIT Aj� Dispute Final Value Value 1 6-8-043-005-0000 NOHEA AT MAUNA LANI LLC Bldg 0 0 0 NOHEA AT MAUNA LANI LLC 101 HODENCAMP RD STE 200 Land 332,900 221,900 111,000 B THOUSAND OAKS CA 91360-5835 Total 332,900 221,900 111,000 2020 Ex -Bldg 0 0 0 L 68-1340 AKEA PLACE Ex -Land 0 0 0 T SETTLEMENT- B $0 L $216,300 EX $0 PITT 1 Ex 1 6-8-043-006-0000 NOHEA AT MAUNA LANI LLC Bldg 0 0 0 NOHEA AT MAUNA LANI LLC 101 HODENCAMP RD STE 200 Land 334,800 223,200 111,600 B THOUSAND OAKS CA 91360-5835 Total 334,800 223,200 111,600 2020 Ex -Bldg 0 0 0 L 68-1336 AKEA PLACE Ex -Land 0 0 0 T SETTLEMENT- B $0 L $223,700 EX $0 PITT 1 Ex 1 6-8-043-007-0000 NOHEA AT MAUNA LANI LLC Bldg 0 0 0 NOHEA AT MAUNA LANI LLC 101 HODENCAMP RD STE 200 Land 350,200 233,500 116,700 B THOUSAND OAKS CA 91360-5835 Total 350,200 233,500 116,700 2020 Ex -Bldg 0 0 0 L 68-1332 AKEA PLACE Ex -Land 0 0 0 T SETTLEMENT- B $0 L $283,000 EX $0 PITT 1 Ex 1 6-8-043-008-0000 NOHEA AT MAUNA LANI LLC Bldg 0 0 0 NOHEA AT MAUNA LANI LLC 101 HODENCAMP RD STE 200 Land 334,000 222,700 111,300 B THOUSAND OAKS CA 91360-5835 Total 334,000 222,700 111,300 2020 Ex -Bldg 0 0 0 L 68-1330 AKEA PLACE Ex -Land 0 0 0 T SETTLEMENT- B $0 L $220,700 EX $0 PITT 1 Ex 1 6-8-043-009-0000 NOHEA AT MAUNA LANI LLC Bldg 0 0 0 NOHEA AT MAUNA LANI LLC 101 HODENCAMP RD STE 200 Land 336,600 224,400 112,200 B THOUSAND OAKS CA 91360-5835 Total 336,600 224,400 112,200 2020 Ex -Bldg 0 0 0 L 68-1324 AKEA PLACE Ex -Land 0 0 0 T SETTLEMENT- B $0 L $230,600 EX $0 PITT 1 Ex 1 6-8-043-011-0000 NOHEA AT MAUNA LANI LLC Bldg 0 0 0 NOHEA AT MAUNA LANI LLC 101 HODENCAMP RD STE 200 Land 338,000 225,300 112,700 B THOUSAND OAKS CA 91360-5835 Total 338,000 225,300 112,700 2020 Ex -Bldg 0 0 0 L 68-1316 AKEA PLACE Ex -Land 0 0 0 T SETTLEMENT- B $0 L $235,900 EX $0 PITT 1 Ex EXHIBIT A 07/14/2020 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 � : *AR ME I I nn� Dispute Final Value Value 1 6-8-043-012-0000 NOHEA AT MAUNA LANI LLC Bldg 0 0 0 NOHEA AT MAUNA LANI LLC 101 HODENCAMP RD STE 200 Land 336,800 224,500 112,300 B THOUSAND OAKS CA 91360-5835 Total 336,800 224,500 112,300 2020 Ex -Bldg 0 0 0 L 68-1312 AKEA PLACE Ex -Land 0 0 0 T SETTLEMENT- B $0 L $231,600 EX $0 PITT 1 Ex 1 6-8-043-013-0000 NOHEA AT MAUNA LANI LLC Bldg 0 0 0 NOHEA AT MAUNA LANI LLC 101 HODENCAMP RD STE 200 Land 342,300 228,200 114,100 B THOUSAND OAKS CA 91360-5835 Total 342,300 228,200 114,100 2020 Ex -Bldg 0 0 0 L 68-1308 AKEA PLACE Ex -Land 0 0 0 T SETTLEMENT- B $0 L $252,500 EX $0 PITT 1 Ex 1 6-8-043-014-0000 NOHEA AT MAUNA LANI LLC Bldg 0 0 0 NOHEA AT MAUNA LANI LLC 101 HODENCAMP RD STE 200 Land 343,800 229,200 114,600 B THOUSAND OAKS CA 91360-5835 Total 343,800 229,200 114,600 2020 Ex -Bldg 0 0 0 L 68-1306 AKEA PLACE Ex -Land 0 0 0 T SETTLEMENT- B $0 L $258,400 EX $0 PITT 1 Ex 1 6-8-043-015-0000 NOHEA AT MAUNA LANI LLC Bldg 0 0 0 NOHEA AT MAUNA LANI LLC 101 HODENCAMP RD STE 200 Land 345,400 230,300 115,100 B THOUSAND OAKS CA 91360-5835 Total 345,400 230,300 115,100 2020 Ex -Bldg 0 0 0 L 68-1304 AKEA PLACE Ex -Land 0 0 0 T SETTLEMENT- B $0 L $264,400 EX $0 PITT 1 Ex 1 6-8-043-017-0000 NOHEA AT MAUNA LANI LLC Bldg 0 0 0 NOHEA AT MAUNA LANI LLC 101 HODENCAMP RD STE 200 Land 360,800 240,500 120,300 B THOUSAND OAKS CA 91360-5835 Total 360,800 240,500 120,300 2020 Ex -Bldg 0 0 0 L 68-1022 HOE ULI WAY Ex -Land 0 0 0 T SETTLEMENT- B $0 L $323,900 EX $0 PITT 1 Ex 1 6-8-043-019-0000 NOHEA AT MAUNA LANI LLC Bldg 0 0 0 NOHEA AT MAUNA LANI LLC 101 HODENCAMP RD STE 200 Land 333,600 222,400 111,200 B THOUSAND OAKS CA 91360-5835 Total 333,600 222,400 111,200 2020 Ex -Bldg 0 0 0 L 68-1014 HOE ULI WAY Ex -Land 0 0 0 T SETTLEMENT- B $0 L $219,000 EX $0 PITT 1 Ex EXHIBIT Aiii 07/14/2020 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 6-8-043-020-0000 NOHEA AT MAUNA LANI LLC Bldg 0 0 0 NOHEA AT MAUNA LANI LLC 101 HODENCAMP RD STE 200 Land 334,300 222,900 111,400 B THOUSAND OAKS CA 91360-5835 Total 334,300 222,900 111,400 2020 Ex -Bldg 0 0 0 L 68-1010 HOE ULI WAY Ex -Land 0 0 0 T SETTLEMENT- B $0 L $221,800 EX $0 PITT 1 Ex 1 6-8-043-021-0000 NOHEA AT MAUNA LANI LLC Bldg 1,960,300 1,306,900 653,400 NOHEA AT MAUNA LANI LLC 101 HODENCAMP RD STE 200 Land 337,700 225,100 112,600 B THOUSAND OAKS CA 91360-5835 Total 2,298,000 1,532,000 766,000 2020 Ex -Bldg 0 0 0 L 68-1006 HOE ULI WAY Ex -Land 0 0 0 T SETTLEMENT- B $1,502,500 L $235,000 EX $0 PITT 1 Ex 1 6-8-043-022-0000 NOHEA AT MAUNA LANI LLC Bldg 0 0 0 NOHEA AT MAUNA LANI LLC 101 HODENCAMP RD STE 200 Land 348,100 232,100 116,000 B THOUSAND OAKS CA 91360-5835 Total 348,100 232,100 116,000 2020 Ex -Bldg 0 0 0 L 68-1002 HOE ULI WAY Ex -Land 0 0 0 T SETTLEMENT- B $0 L $274,800 EX $0 PITT 1 Ex 1 6-8-043-023-0000 NOHEA AT MAUNA LANI LLC Bldg 0 0 0 NOHEA AT MAUNA LANI LLC 101 HODENCAMP RD STE 200 Land 317,100 211,400 105,700 B THOUSAND OAKS CA 91360-5835 Total 317,100 211,400 105,700 2020 Ex -Bldg 0 0 0 L 68-1001 HOE ULI WAY Ex -Land 0 0 0 T SETTLEMENT- B $0 L $155,500 EX $0 PITT 1 Ex 1 6-8-043-024-0000 NOHEA AT MAUNA LANI LLC Bldg 0 0 0 NOHEA AT MAUNA LANI LLC 101 HODENCAMP RD STE 200 Land 325,900 217,300 108,600 B THOUSAND OAKS CA 91360-5835 Total 325,900 217,300 108,600 2020 Ex -Bldg 0 0 0 L 68-1005 HOE ULI WAY Ex -Land 0 0 0 T SETTLEMENT- B $0 L $189,600 EX $0 PITT 1 Ex 1 6-8-043-025-0000 NOHEA AT MAUNA LANI LLC Bldg 1,891,700 1,261,100 630,600 NOHEA AT MAUNA LANI LLC 101 HODENCAMP RD STE 200 Land 327,000 218,000 109,000 B THOUSAND OAKS CA 91360-5835 Total 2,218,700 1,479,100 739,600 2020 Ex -Bldg 0 0 0 L 68-1011 HOE ULI WAY Ex -Land 0 0 0 T SETTLEMENT- B $1,452,100 L $193,600 EX $0 PITT 1 Ex EXHIBIT Al 07/14/2020 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 1 6-8-043-026-0000 NOHEA AT MAUNA LANI LLC Bldg 0 0 0 NOHEA AT MAUNA LANI LLC 101 HODENCAMP RD STE 200 Land 328,000 328,000 0 B THOUSAND OAKS CA 91360-5835 Total 328,000 328,000 0 2020 Ex -Bldg 0 0 0 L 68-1015 HOE ULI WAY Ex -Land 0 0 0 T SETTLEMENT- B $0 L $197,500 EX $0 PITT 1 Ex 1 6-8-043-027-0000 NOHEA AT MAUNA LANI LLC Bldg 0 0 0 NOHEA AT MAUNA LANI LLC 101 HODENCAMP RD STE 200 Land 332,900 221,900 111,000 B THOUSAND OAKS CA 91360-5835 Total 332,900 221,900 111,000 2020 Ex -Bldg 0 0 0 L 68-1019 HOE ULI WAY Ex -Land 0 0 0 T SETTLEMENT- B $0 L $216,500 EX $0 PITT 1 Ex 1 6-8-043-028-0000 NOHEA AT MAUNA LANI LLC Bldg 0 0 0 NOHEA AT MAUNA LANI LLC 101 HODENCAMP RD STE 200 Land 330,300 220,200 110,100 B THOUSAND OAKS CA 91360-5835 Total 330,300 220,200 110,100 2020 Ex -Bldg 0 0 0 L 68-1016 NOHEA MAKAI STREET Ex -Land 0 0 0 T SETTLEMENT- B $0 L $206,300 EX $0 PITT 1 Ex 1 6-8-043-029-0000 NOHEA AT MAUNA LANI LLC Bldg 1,848,200 1,232,100 616,100 NOHEA AT MAUNA LANI LLC 101 HODENCAMP RD STE 200 Land 333,900 222,600 111,300 B THOUSAND OAKS CA 91360-5835 Total 2,182,100 1,454,700 727,400 2020 Ex -Bldg 0 0 0 L 68-1012 NOHEA MAKAI STREET Ex -Land 0 0 0 T SETTLEMENT- B $1,421,900 L $220,200 EX $0 PITT 1 Ex 1 6-8-043-030-0000 NOHEA AT MAUNA LANI LLC Bldg 0 0 0 NOHEA AT MAUNA LANI LLC 101 HODENCAMP RD STE 200 Land 329,600 219,700 109,900 B THOUSAND OAKS CA 91360-5835 Total 329,600 219,700 109,900 2020 Ex -Bldg 0 0 0 L 68-1008 NOHEA MAKAI STREET Ex -Land 0 0 0 T SETTLEMENT- B $0 L $203,900 EX $0 PITT 1 Ex 1 6-8-043-031-0000 NOHEA AT MAUNA LANI LLC Bldg 0 0 0 NOHEA AT MAUNA LANI LLC 101 HODENCAMP RD STE 200 Land 258,100 172,100 86,000 B THOUSAND OAKS CA 91360-5835 Total 258,100 172,100 86,000 2020 Ex -Bldg 0 0 0 L 68-1002 NOHEA MAKAI STREET Ex -Land 0 0 0 T SETTLEMENT- B $0 L $176,700 EX $0 PITT 1 Ex XHIBIT ) 07/14/2020 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 EXHIBIT Appeals Agenda Original Taxpayer Dispute Final Value Value Value Value 2 6-9-010-001-0178 GREENBERG, TRUST Bldg 428,500 358,100 70,400 GREENBERG,TR 9 POPPY RD Land 120,900 120,900 0 B CARMEL VALLEY CA 93924 Total 549,400 479,000 70,400 2020 Ex -Bldg 0 0 0 L 69-1033 NAWAHINE PLACE Ex -Land 0 0 0 T SETTLEMENT- B $400,600 L $120,900 EX $0 PITT 2 Ex 2 6-9-011-019-0092 KLIAMOVICH, CAROL RENEA Bldg 692,600 589,000 103,600 KLIAMOVICH,ALLEN J 19851 E KALAMA AVE Land 161,000 161,000 0 B KLIAMOVICH,C RENEA LIBERTY LAKE WA 99016-5225 Total 853,600 750,000 103,600 2020 Ex -Bldg 0 0 0 L 69-1000 KOLEA KAI CIRCLE Ex -Land 0 0 0 T SETTLEMENT- B $600,200 L $161,000 EX $0 PITT 2 Ex 1 7-2-017-019-0000 MCDONNELL, DENNIS Bldg 5,415,900 2,500,000 2,915,900 MCDONNELL,DENNIS LOT15134 Land 1,889,400 1,000,000 889,400 B MCDONNELL,CELESTE HOAKA - 87TH MILE MARKER QUEEN Total 7,305,300 3,500,000 3,805,300 2020 KAILUA KONA HI 96740 Ex -Bldg 0 0 0 L 72-106 POEPOE PLACE Ex -Land 0 0 0 T SETTLEMENT- B $2,580,300 L $944,700 EX $0 PITT 1 Ex 1 7-2-032-033-0000 MARKIEWICZ, JAMES S Bldg 5,833,600 4,146,000 1,687,600 MARKIEWICZ,JAMES S TR 1304 MUIRFIELD DR Land 3,461,800 3,461,800 0 B MARKIEWICZ,JOANNE C TR SCHERERVILLE IN 46375-2962 Total 9,295,400 7,607,800 1,687,600 2020 Ex -Bldg 0 0 0 L 72-529 LOKO PAAKAI PLACE Ex -Land 0 0 0 T SETTLEMENT- B $4,438,200 L $3,461,800 EX $0 PITT 1 Ex 4 7-4-008-003-0022 PIER 39 INC Bldg 0 0 0 STATE OF HAWAII 46-471 HOLOLIO ST Land 49,900 0 49,900 B PIER 39 INC KANEOHE HI 96744-4225 Total 49,900 0 49,900 2020 Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENT- B $0 L $11,600 EX $0 PITT 4 Ex 5 7-5-001-107-0001 FREEMAN, ALYSA B Bldg 734,000 454,500 279,500 HILLERT,GUNNAR 75-5354 KALAMONA RD Land 248,100 2,000 246,100 B FREEMAN,ALYSA BETH -ANN HOLUALOA HI 96725 Total 982,100 456,500 525,600 2020 Ex -Bldg 120,000 120,000 0 L 75-5354 KALAMONA ROAD Ex -Land 0 0 0 T SETTLEMENT- B $734,000 L $300,000 EX $120,000 PITT 9 Ex LIBIT P 07/14/2020 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 MaN,n:]W Dispute Final Value Value 5 7-5-001-146-0000 BYRD, ANDREWS Bldg 0 0 0 BYRD,ANDREW S 75-5851 KUAKINI HWY #129 Land 420,400 320,000 100,400 B BYRD,GEORGE VERNON KAILUA KONA HI 96740 Total 420,400 320,000 100,400 2020 Ex -Bldg 0 0 0 L 75-5402 NANAINA PLACE Ex -Land 0 0 0 T SETTLEMENT- B $0 L $350,000 EX $0 PITT 5 Ex 3 7-5-005-087-0000 LANIHAU PROPERTIES LLC Bldg 5,057,800 3,250,000 1,807,800 LANIHAU PROPERTIES LLC PIVOTAL TAX SOLUTIONS (AGENT) Land 1,165,700 755,000 410,700 B 202 N LINDSAY RD STE 201 Total 6,223,500 4,005,000 2,218,500 2020 MESA AZ 85213 Ex -Bldg 0 0 0 L 75-5608 KUAKINI HIGHWAY Ex -Land 0 0 0 T SETTLEMENT B $2,778,800 L $1,165,700 EX $0 PITT 3 Ex 5 7-5-013-066-0001 YBARRA, STEVE Bldg 577,200 460,000 117,200 9 YBARRA,STEVEN M TR 75-5506 HAHAI ST Land 328,600 300,000 28,600 B YBARRA,JULIE C TR HOLUALOA HI 96725 Total 905,800 760,000 145,800 2020 Ex -Bldg 120,000 120,000 0 L 75-5506 HAHAI STREET Ex -Land 0 0 0 T SETTLEMENT- B $493,700 L $307,900 EX $120,000 PITT 9 Ex 2 7-5-019-049-0000 SUNSTONE KONA LLC Bldg 0 0 0 SUNSTONE KONA LLC 47-860 KAMEHAMEHA HWY Land 2,252,100 2,207,900 44,200 B KANEOHE HI 96744-5030 Total 2,252,100 2,207,900 44,200 2020 Ex -Bldg 0 0 0 L 75-6060 KUAKINI HIGHWAY Ex -Land 0 0 0 T SETTLEMENT- B $0 L $2,207,900 EX $0 PITT 2 Ex 2 7-5-019-050-0000 SUNSTONE KONA LLC Bldg 0 0 0 SUNSTONE KONA LLC 47-860 KAMEHAMEHA HWY Land 1,458,900 1,430,200 28,700 B KANEOHE HI 96744-5030 Total 1,458,900 1,430,200 28,700 2020 Ex -Bldg 0 0 0 L 75-6060 KUAKINI HIGHWAY Ex -Land 0 0 0 T SETTLEMENT- B $0 L $1,430,200 EX $0 PITT 2 Ex 2 7-6-017-027-0008 KAMFONIK, WALTER D Bldg 709,700 483,600 226,100 KAMFONIK,WALTER DUANE 1355 GRANADA AVE Land 101,700 71,100 30,600 B SAN DIEGO CA 92102 Total 811,400 554,700 256,700 2020 Ex -Bldg 0 0 0 L 76-6204 ALII DRIVE Ex -Land 0 0 0 T SETTLEMENT- B $520,000 L $71,100 EX $0 PITT 2 Ex EXHIBIT Al 07/14/2020 09:10 9:00 AM SETTLEMENTS PITT Parcel ID Claimant Name OVRPT Owner Name(s) Address COUNTY OF HAWAII Register Of Appeal Account EXHIBITA] Board Of Review Appeals Agenda Original Taxpayer Dispute Final Value Value Value Value 2 7-7-008-101-0026 TRINDELL, LARRY D Bldg 332,600 314,300 18,300 TRINDELL,TR 5370 CAMINO ALTA MIRA Land 35,700 35,700 0 B GASTRO VALLEY CA 94546 Total 368,300 350,000 18,300 2020 Ex -Bldg 0 0 0 L 77-6469 ALII DRIVE Ex -Land 0 0 0 T SETTLEMENT- B $314,300 L $35,700 EX $0 PITT 2 Ex 2 7-8-010-078-0000 PACIFICA BIG ISLAND LLC Bldg 34,000 22,000 12,000 PACIFICA BIG ISLAND LLC PIVOTAL TAX SOLUTIONS (AGENT) Land 2,466,300 1,600,000 866,300 B 202 N LINDSAY RD STE 201 Total 2,500,300 1,622,000 878,300 2020 MESA AZ 85213 Ex -Bldg 0 0 0 L 78-6957 KAMEHAMEHA III ROAD Ex -Land 0 0 0 T SETTLEMENT- B $0 L $2,466,300 EX $0 PITT 2 Ex 2 7-8-014-096-0002 HATCH, FRANK Bldg 390,700 339,700 51,000 HATCH,FAMILY TR 2618 BUTLER AVE Land 84,100 84,100 0 B LOS ANGELES CA 90064 Total 474,800 423,800 51,000 2020 Ex -Bldg 0 0 0 L 78-6715 ALII DRIVE Ex -Land 0 0 0 T SETTLEMENT- B $344,400 L $84,100 EX $0 PITT 2 Ex 1 7-8-021-133-0000 MCNEILL,BRIAN D Bldg 1,214,700 946,633 268,067 MCNEILL,BRIAN D 6 OLYMPIA HILLS CIR Land 313,900 275,000 38,900 B LAS VEGAS NV 89141-6045 Total 1,528,600 1,221,633 306,967 2020 Ex -Bldg 0 0 0 L 78-6880 KEAUPUNI STREET Ex -Land 0 0 0 T SETTLEMENT- B $920,100 L $313,900 EX $0 PITT 1 Ex 1 7-8-023-040-0000 SHOCK, CHRISTOPHER DALE Bldg 649,600 625,000 24,600 9 SHOCK,CHRISTOPHER DALE SHOCK, DONNA LEE Land 165,300 160,000 5,300 B SHOCK,DONNA LEE 78-123 HOLUAKAI ST Total 814,900 785,000 29,900 2020 KAILUA KONA HI 96740 Ex -Bldg 160,000 160,000 0 L 78-123 HOLUAKAI STREET Ex -Land 0 0 0 T SETTLEMENT- B $620,000 L $165,000 EX $160,000 PITT 9 Ex 1 7-9-011-043-0000 HAWAII ELECTRIC LIGHT CO INC Bldg 0 0 0 HAWAII ELECTRIC LIGHT CO INiATTN LEILA BEALS, HSL Land 132,800 100 132,700 B PO BOX 1027 Total 132,800 100 132,700 2020 H I LO HI 96721-1027 Ex -Bldg 0 0 0 L 79-7580 HAWAII BELT ROAD Ex -Land 0 0 0 T SETTLEMENT- B $0 L $66,400 EX $0 PITT 5 Ex EXHIBIT A�� I -------------------------------------------------------------------------------------------------- 07/14/2020 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 EXH I BIT Al Dispute Final Value Value 5 8-1-033-019-0000 WHITE, RICHARD O& TONI S TTEES Bldg 0 0 0 WHITE,FAMILY TRST 77-236 HOOMOHALA RD Land 271,700 109,700 162,000 B KAILUA KONA HI 96740-4446 Total 271,700 109,700 162,000 2020 Ex -Bldg 0 0 0 L MALIAKAI ROAD Ex -Land 0 0 0 T SETTLEMENT- B $0 L $109,700 EX $0 PITT 5 Ex 5 8-3-012-006-0000 MEISNER, MANON K H Bldg 0 0 0 LINCOLN,HEIRS OF JANE K H PO BOX 2255 Land 214,600 75,000 139,600 B KEAWE,HEIRS OF ROSE H KEALAKEKUA HI 96750 Total 214,600 75,000 139,600 2020 FLORES,HEIRS OF ANNIE H Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENT- B $0 L $107,300 EX $0 PITT 5 Ex 5 8-7-002-016-0000 ROEHRIG,CHRISTOPHER J Bldg 0 0 0 ROEHRIG,CHRISTOPHER J 64-629 KOLOHALA PL Land 203,100 139,900 63,200 B KAMUELA HI 96743-8146 Total 203,100 139,900 63,200 2020 Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENT- B $0 L $140,000 EX $0 PITT 5 Ex 5 8-7-002-043-0000 ROEHRIG,CHRISTOPHER J Bldg 0 0 0 ROEHRIG,CHRISTOPHER J 64-629 KOLOHALA PL Land 192,800 139,900 52,900 B KAMUELA HI 96743-8146 Total 192,800 139,900 52,900 2020 Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENT- B $0 L $140,000 EX $0 PITT 5 Ex 5 8-7-002-044-0000 ROEHRIG,CHRISTOPHER J Bldg 0 0 0 ROEHRIG,CHRISTOPHER J 64-629 KOLOHALA PL Land 205,500 129,900 75,600 B KAMUELA HI 96743-8146 Total 205,500 129,900 75,600 2020 Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENT- B $0 L $130,000 EX $0 PITT 5 Ex 5 8-7-002-045-0000 ROEHRIG,CHRISTOPHER J Bldg 0 0 0 ROEHRIG,CHRISTOPHER J 64-629 KOLOHALA PL Land 194,800 129,900 64,900 B ROEHRIG,WENDI L KAMUELA HI 96743 Total 194,800 129,900 64,900 2020 Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENT- B $0 L $130,000 EX $0 PITT 5 Ex EXHIBIT H� 07/14/2020 09:10 9:00 AM SETTLEMENTS COUNTY OF HAWAII Register Of Appeal Account Board Of Review EXHIBIT A Appeals Agenda PITT Parcel ID Claimant Name Original Taxpayer Dispute OVRPT Owner Name(s) Address Value Value Value Final Value 5 8-8-019-038-0000 NEHER, BEATE Bldg 509,300 300,000 209,300 NEHER,BEATE PO BOX 1275 Land 63,600 63,600 0 B BOECK,FRIEDRICH KEALAKEKUA HI 96750 Total 572,900 363,600 209,300 2020 Ex -Bldg 160,000 152,700 -7,300 L 88-2724 HONOMALINO DRIVE Ex -Land 0 0 0 T SETTLEMENT- B $506,500 L $204,600 EX $160,000 PITT 9 Ex Grand Total Bldg 28,752,900 19,037,333 9,715,567 Land 25,641,700 18,953,500 6,688,200 Total 54,394,600 37,990,833 16,403,767 Ex -Bldg 560,000 553,700 -6,300 Ex -Land 4,200 4,200 0 EXHIBIT Al 07/14/2020 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 I �cu no] r2no] Dispute Final Value Value 1 7-5-034-006-0000 VAN BRUNT, ALEXANDER E Bldg 1,385,900 826,900 559,000 1,633,600 9 VAN BRUNT,TR 75-5608 HIENALOLI RD UNIT 6 Land 273,100 273,100 0 B KAILUA KONA HI 96740 Total 1,659,000 1,100,000 559,000 0 2020 Ex -Bldg 120,000 120,000 0 L 75-392 PUTA ROAD Ex -Land 0 0 0 T SETTLEMENT- B $826,900 L $273,100 EX $120,000 PITT 9 Ex 1 7-8-023-019-0000 NUGENT, TERRENCE Bldg 1,547,600 1,547,600 0 NUGENT,TERRENCE TR 10007 OAK TREE CT Land 864,700 325,000 539,700 B LONE TREE CO 80124 Total 2,412,300 1,872,600 539,700 2020 Ex -Bldg 0 0 0 L 78-99 HOLUAKAI STREET Ex -Land 0 0 0 T SETTLEMENT- B $1,274,200 L $864,700 EX $0 PITT 1 Ex 1 8-2-002-056-0000 KING'S GARDEN LLC Bldg 180,700 15,000 165,700 KING'S GARDEN LLC 316 CALIFORNIA AVE # 4B Land 241,900 193,000 48,900 B RENO NV 89509-1650 Total 422,600 208,000 214,600 2020 Ex -Bldg 0 0 0 L 82-6123 NAPOOPOO ROAD Ex -Land 0 0 0 T SETTLEMENT- B $80,500 L $241,900 EX $0 PITT 5 Ex 1 8-2-002-057-0000 JAMES COOK RANCH LLC Bldg 0 0 0 JAMES COOK RANCH LLC 316 CALIFORNIA AVE # 4B Land 253,900 206,000 47,900 B RENO NV 89509-1650 Total 253,900 206,000 47,900 2020 Ex -Bldg 0 0 0 L 6180 A NAPOOPOO ROAD Ex -Land 0 0 0 T SETTLEMENT- B $0 L $253,900 EX $0 PITT 5 Ex EXHIBIT B Grand Total Bldg 3,114,200 2,389,500 724,700 Land 1,633,600 997,100 636,500 Total 4,747,800 3,386,600 1,361,200 Ex -Bldg 120,000 120,000 0 Ex -Land 0 0 0 07/14/2020 13:40 1:30 PM SETTLEMENTS