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Home My WebLink About2020-07-15 BOR MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Wednesday, July 15, 2020 West Hawaii Civic Center, Building G Kailua Kona, 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, 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. 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 #39370 — WYC KO F F, TRAVIS TM K 6-9-005-009-0000 This case was heard at the July 14, 2020 hearing by which the Board rendered a decision of sustaining the County's recommended values. Appraisal Supervisor, Dionne Costa brought it to the Board's attention that a withdrawal from the appellant was received on July 9, 2020. Mr. Yoshimoto counseled the Board on their options. The Board acknowledged the information put forth as informational only. CASE #39604 — YAMAMOTO, SHIGERU TM K 7-3-006-019-0000 Present were appellants, Shigeru Yamamoto and Midori Satoh. Present for the County was appraiser, Wendy Hunt. Property is located in the Ooma/Kohanaiki Subdivision. Appeal is on building and land value. Appellant presented their case. County presented their case, provided more information on exemptions for the appellant and recommended reducing the building value to $512,300 and sustaining the land value at $320,100. A call for questions was made. Mr. Harano moved to sustain the county's recommendations. Seconded by Mr. Okumoto. A call for discussion was made. Motion passed by a vote of 4:0. Mr. Okumoto moved to deny the acceptance of the late exemption. Seconded by Mr. Harano. A call for discussion was made. Motion passed by a vote of 4:0. CASE #39421, #39422, #394239 #39424 — PAU TL E R, CRAIG T TM K 6-5-010-030-0000 The appellant, Craig Pautler was present. Present for the County was Clerical Supervisor, Ryan Okamura. The appellant agreed to proceed with hearing all of his cases together. Property is located in the Kamuela Heights Subdivision. Appeal is on the rollback adjustment of the Home Exemption for tax years 2017, 2018, 2019 and the Home Exemption for the 2020 tax year. Appellant presented their case. County presented their case and recommended sustaining the rollback adjustment for the 2017 and 2018 tax year and keeping the current assessment with the $160,000 Home Exemption and without the Homeowner's Tax Rate. For the 2019 tax year, the County recommends sustaining the rollback adjustment and keeping the current assessment with the $180,000 Home Exemption, and without the Homeowner's Tax Rate. For 2020, the County recommends sustaining the rollback adjustment, and keep the current assessment with the $180,000 Home Exemption and without the Homeowner's Tax Rate. The Home Exemption is set to be adjusted for the second half of the 2020 Tax Year and will be granted in full with the Homeowner's Tax Rate. Mr. Harano moved to sustain the County's recommended values for building and land for all years and to sustain the rollback taxes for 2017-2020. Seconded by Ms, Reinhard. A call for discussion was made. Motion passed by a vote of 4:0. CASE #39400 — ALCONE, MATTHEW & HOPE TM K 6-2-014-016-0000 Appellant is not present. County presented to the Board a settlement agreement received on July 14, 2020 between the County and the appellant with a building value of $7,055,500, land value of $1,500,000 with a Pitt 1 land class. A call for questions was made. Mr. Okumoto moved to accept the settlement as presented and discussed. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 4:0. Page 2of7 CASE #39262 — LASOWSKI, JUERGEN & CONSTANZE TM K 6-8-033-012-0000 Appellant is not present. County presented to the Board the appellant's request to withdraw their appeal dated July 11, 2020 Mr. Harano moved to accept the withdrawal as presented. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 4:0. CASE #39351 — O'DONNELL TRUST TM K 7-1-006-050-0000 Appellant was not present. Present for the County was appraiser, Wendy Hunt. Property is located in the Puu Lani Subdivision. 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. Okumoto moved to sustain the County's recommendation of the building value at $934,100 and the land value at $157,300. Seconded by Mr. Harano. A call for discussion was made. Motion passed by a vote of 4:0. CASE #39191 — KU RAS H I G E, PALAN I A TM K 7-3-062-061-0000 Appellant is not present. County presented to the Board a settlement agreement dated on July 6, 2020 between the County and the appellant with a building value of $0, land value of $187,000 with a Pitt 1 land class. A call for questions was made. Mr. Harano moved to accept the settlement agreement between the appellant and the County. Seconded by Mr. Okumoto. A call for discussion was made. Motion passed by a vote of 4:0. CASE #39597 — LONGS DRUG STORES CALIF INC TMK 7-5-004-010-0000 Appellant is not present. County presented to the Board the appellant's request to withdraw their appeal dated July 13, 2020 Ms. Reinhard moved to accept the withdrawal as presented. Seconded by Mr. Harano. A call for discussion was made. Motion passed by a vote of 4:0. Page 3of7 CASE #39109 — BABBITT, WILLIAM CHRISTIAN TM K 7-5-038-022-0000 Appellant was not present. Present for the County was Clerical Supervisor, Ryan Okamura. Property is located in the Malulani Gardens Subdivision. The amended notice for the second half of the 2019 Tax Year is under appeal County presented their case together with any and all information provided by the appellant. County recommended sustaining the current 2019 assessment and amendment of the 2019 second half. The prior owners applied for an exemption on a different property, and the exemption was transferred accordingly. The appellant did file for a Home Exemption and received benefits. Mr. Harano moved to sustain the County's values with the Home Exemption. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 10:22 a.m. Reconvened: 10:33 a.m. CASE #39105 & #39106 — MIRAGLIA, NICHOLAS A / YVONNE TM K 7-7-010-010-0000 Appellant was not present. Clerk presented to the Board a letter from the appellant requesting to have their case hearing rescheduled. Given the reason of the request, the Board was counseled with options on how to proceed. The Board suggested that County call the appellant to present their telephonically. The appellant was willing to be called in the afternoon. Ms. Reinhard moved to defer Case No 39105 & 39106 to the afternoon session. Seconded by Mr. Harano. A call for discussion was made. Motion passed by a vote of 4:0. CASE #39591 — WRIGHT JOHN P TM K 8-8-010-036-0000 Appellant was not present. Present for the County was appraiser, Jennifer Long. Property is located in the Milolii Beach Lots subdivision in South Kona. The building value is under appeal. County presented their case together with any and all information provided by the appellant. County recommends sustaining the 2020 values on this parcel. Mr. Harano moved to sustain the County's recommended values. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 4:0. SETTLEMENTS — 9:00 AM APPEALS AGENDA Page 4 of 7 County presented to the Board a 2 -page Appeals Agenda containing information on 9 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 building value for Case No. 39633. County appraiser Eric Dennis responded. Mr. Reinhard questioned the building value for Case No. 39552. Dionne Costa responded for the County. Mr. Okumoto questioned the building value for Case No. 39841. County appraiser Charlie Brown responded. A call for questions was made. 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. Recessed: 10:57 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 #39105 & #39106 — MIRAGLIA, NICHOLAS A / YVONNE TM K 7-7-010-010-0000 Deferred from the morning session, appellant advised the Board that they would like to request for a reschedule of their appeal hearing to a later date. Mr. Harano moved to defer Case No 39105 & 39106 to August 26, 2020 in the afternoon session to accommodate the appellants. Seconded by Ms, Reinhard. A call for discussion was made. Motion passed by a vote of 4:0. CASE #39088, #39089, #39090, #39091 — N G UYE N , CON & LINDA Appellant was present telephonically. Present for the County was Clerical Supervisor, Ryan Okamura. Property is located in the Kolea Subdivision. The rollback disallowance of the Home Exemption for the 2017, 2018 and 2019 Tax Years are under appeal, including the Home Exemption with the Homeowners Tax Rate and reinstatement of the 3% cap for the previous years until the 2020 Tax year. Appellant presented his case over the speakerphone. County presented their case and recommended that the rollback disallowance of the Home Exemption be sustained for tax years 2017, Page 5of7 2018, and 2019. In addition, the County recommended that that the current assessment without the Home Exemption and Homeowner's Tax Classification for the 2020 Tax Year be sustained. Mr. Harano moved to sustain the County's valuation for each specific year as so stated in the data worksheet for Case No. 39088 (2017) — land at $1,290,000 and building at $2,524,500; for Case No. 39089 (2018) — land at $1,520,700 and building at $2,595,300, for Case No. 39090 (2019) — land at $1,777,000 and building at $2,672,300, and for Case No. 39091 (2020) — land at $1,777,000 and building at $2,672,300. Mr. Harano amended the last portion of his motion for Case No. 39090 land at $1,777,000 and building at $2,919,600. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 4:0. CASE #39528 — HOSBEIN, JOHN TMIK 6-6-002-005-0000 Appellant was not present. County presented to the Board appellant's request to withdraw his case. A call for questions was made. Mr. Okumoto moved to accept the withdrawal. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 4:0. CASE #39304 — GRAY TRUST TMIK 9-4-005-007-0000 Appellant is not present. County presented to the Board a settlement agreement dated on July 9, 2020 between the County and the appellant with a building value of $207,500, land value of $9,400 with a Pitt 5 land class. A call for questions was made. Ms. Reinhard moved to accept the settlement as presented. Seconded by Mr. Harano. A call for discussion was made. Motion passed by a vote of 4:0. CASE #39183 — GARIBALDI, JOHN C. TMIK 7-3-068-001-0042 Appellant was not present. Present for the County was appraiser, Matthew Radmilovic. Property is located in Kohanaiki Resort in the Hale Alani Condominium Complex. Appeal on building value. County presented their case together with any and all information provided by the appellant. County recommended sustaining the building value at $2,348,700. A call for questions was made. Mr. Okumoto moved to sustain the County's assessed building value. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 4:0. Page 6of7 WITHDRAWN CASES County presented to the Board appellants' requests to withdraw their appeals for the following cases: CASE NO. TAX MAP KEY APPELLANT 39417 640230420000 BRUCE, GORDON J TR 39606 690030160001 HYLTON, NAN N 39086 780150470000 MAS U NAGA, MARK I A call for questions was made. Mr. Okumoto moved to accept the withdrawals as presented. 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 2 -page Appeals Agenda containing information on 6 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. Harano questioned the building and land values for Case No. 39404. County appraiser Matthew Radmilovic responded. A call for questions was made. 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. OLD BUSINESS: No old business was discussed. NEW BUSINESS: No new business was discussed. ANNOUNCEMENTS: Next meeting scheduled for Tuesday, August 11 t" at 9:00 a.m. at the West Hawaii Civic Center Building G, Kailua Kona. ADJOURNMENT: Meeting was adjourned at 2:35 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 Board Of Review Appeals Agenda Original Taxpayer Value Value EXHIBIT A Dispute Final Value Value 5 6-6-010-003-0000 KOJIMA,WALLACE M Bldg 935,900 700,000 235,900 9 KOJ I MA, WALLACE M TRST PO BOX 940 Land 297,100 297,100 0 B KOJ I MA,J U LI E S TRST KAM U ELA HI 96743-0940 Total 1,233, 000 997,100 235,900 2020 Ex -Bldg 120,000 120,000 0 L 66-1498 E KO UKA PLACE Ex -Land 0 0 0 T SETTLEMENT- B $752,900 L $297,100 EX $120,000 PITT 9 Ex 1 6-8-024-006-0000 TRIPP, CATHERINE GLORIA Bldg 1,919,400 1,850,000 69,400 TANENBAUM,JEFFREY MARK 68-1006 MAUNA LANI POINT DR Land 1,014,200 550,000 464,200 B KAMUELA HI 96743 Total 2,933,600 2,400,000 533,600 2020 Ex -Bldg 0 0 0 L 68-1006 MAUNA LANI POINT DRIVE Ex -Land 0 0 0 T SETTLEMENT- B $1,673,500 L $811,700 EX $0 PITT 1 Ex 5 7-5-001-179-0000 LUCAS, DAVID A Bldg 115,000 115,000 0 LUCAS,DAVID ALAN 76-5905 MAMALAHOA HWY Land 410,000 300,000 110,000 B LUCAS,SHELLY ANN HOLUALOA HI 96725 Total 525,000 415,000 110,000 2020 Ex -Bldg 0 0 0 L KUAHEWA ROAD Ex -Land 0 0 0 T SETTLEMENT- B $0 L $300,000 EX $0 PITT 5 Ex 5 7-5-001-180-0000 LUCAS, DAVID A Bldg 0 0 0 LUCAS,DAVID ALAN 76-5905 MAMALAHOA HWY Land 410,000 300,000 110,000 B LUCAS,SHELLY ANN HOLUALOA HI 96725 Total 410,000 300,000 110,000 2020 Ex -Bldg 0 0 0 L KUAHEWA ROAD Ex -Land 0 0 0 T SETTLEMENT- B $0 L $300,000 EX $0 PITT 5 Ex 5 7-5-001-181-0000 LUCAS, DAVID A Bldg 0 0 0 LUCAS,DAVID ALAN 76-5905 MAMALAHOA HWY Land 410,000 300,000 110,000 B LUCAS,SHELLY ANN HOLUALOA HI 96725 Total 410,000 300,000 110,000 2020 Ex -Bldg 0 0 0 L KUAHEWA ROAD Ex -Land 0 0 0 T SETTLEMENT- B $115,000 L $300,000 EX $0 PITT 5 Ex 5 7-5-001-182-0000 LUCAS, DAVID A Bldg 0 0 0 LUCAS,DAVID ALAN 76-5905 MAMALAHOA HWY Land 410,000 300,000 110,000 B LUCAS,SHELLY ANN HOLUALOA HI 96725 Total 410,000 300,000 110,000 2020 Ex -Bldg 0 0 0 L KUAHEWA ROAD Ex -Land 0 0 0 T SETTLEMENT- B $0 L $300,000 EX $0 PITT 5 Ex EXHIBIT 1P 07/15/2020 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 A Appeals Agenda Original Taxpayer Dispute Final Value Value Value Value 5 7-5-016-071-0000 LAVALLE, JOSEPH M Bldg 1,154,900 800,000 354,900 9 LAVALLE,FAM I LY TRST 75-638 MAKALAUNA PL Land 216,800 225,000 -8,200 B LAVELLE,JOSEPH KAILUA KONA HI 96740 Total 1,371,700 1,025,000 346,700 2020 Ex -Bldg 180,000 180,000 0 L 75-638 MAKALAUNA PLACE Ex -Land 0 0 0 T SETTLEMENT- B $740,800 L $284,200 EX $180,000 PITT 9 Ex 2 7-5-020-014-0009 GRANT, GAYLE A Bldg 980,400 725,000 255,400 GRANT-NYGAARD,TRST PO BOX 9012 Land 103,000 100,000 3,000 B KAILUA KONA HI 96745 Total 1,083,400 825,000 258,400 2020 Ex -Bldg 0 0 0 L ROYAL SEA CLIFF CLUB Ex -Land 0 0 0 T SETTLEMENT- B $821,500 L $103,000 EX $0 PITT 2 Ex 2 7-5-022-072-0000 OPS INC Bldg 5,156,500 1,971,250 3,185,250 OPS INC C/O KONA LAW Land 492,100 468,600 23,500 B 75-5722 KUAKINI HWY STE 101 B Total 5,648,600 2,439,850 3,208,750 2020 KAILUA KONA HI 96740 Ex -Bldg 0 0 0 L 75-5749 ALAHOU STREET Ex -Land 0 0 0 T SETTLEMENT- B $4,296,100 L $492,100 EX $0 PITT 2 Ex Grand Total Bldg 10,262,100 6,161,250 4,100,850 Land 3,763,200 2,840,700 922,500 Total 14,025,300 9,001,950 5,023,350 Ex -Bldg 300,000 300,000 0 Ex -Land 0 0 0 XHIBIT A 07/15/2020 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 B Dispute Final Value Value 1 6-2-014-013-0000 WAYMAN, SUSAN H TRST Bldg 5,586,700 4,200,000 1,386,700 WAYMAN,SUSAN H TRST PO BOX 33 Land 3,200,300 2,500,000 700,300 B OAKVILLE CA 94562-0033 Total 8,787,000 6,700,000 2,087,000 2020 Ex -Bldg 0 0 0 L 62-3639 N KIEKIENA PLACE Ex -Land 0 0 0 T SETTLEMENT- B $5,308,000 L $2,250,000 EX $0 PITT 1 Ex 1 7-2-018-029-0000 PLEAU, GARY STEVEN Bldg 6,031,300 5,882,500 148,800 PLEAU,TRST 454 CROCKER RD Land 2,776,100 2,776,100 0 B PLEAU,GEOFFREY 2011 TAHOE SACRAMENTO CA 95864 Total 8,807,400 8,658,600 148,800 2020 CARTER,STACEY ANN 2001 TAF Ex -Bldg 0 0 0 L 72-119 KAHAWALIWALI PLACE Ex -Land 0 0 0 T SETTLEMENT- B $5,882,500 L $2,776,100 EX $0 PITT 1 Ex 5 7-3-046-109-0000 WALKER, SEAN R Bldg 1,044,400 760,000 284,400 ENGELHARD,JAMES M 75-5660 KOPIKO ST STE C-7 #527 Land 290,000 290,000 0 B ENGELHARD,NANCY K KAILUA KONA HI 96740 Total 1,334,400 1,050,000 284,400 2020 Ex -Bldg 0 0 0 L 73-1306 KUKUNA STREET Ex -Land 0 0 0 T SETTLEMENT- B $760,000 L $290,000 EX $0 PITT 5 Ex 2 7-5-020-011-0021 KONA BALI KAI CONDO LLC Bldg 244,900 220,000 24,900 KONA BALI KAI CONDO LLC C/O: CZAPKOWICZ, JOE Land 45,100 35,000 10,100 B PO BOX 363 Total 290,000 255,000 35,000 2020 BIG BEAR LAKE CA 92315-0363 Ex -Bldg 0 0 0 L 75-6100 ALII DRIVE Ex -Land 0 0 0 T SETTLEMENT- B $250,000 L $35,000 EX $0 PITT 2 Ex 2 7-5-020-016-0019 HADRICK, DAVID A Bldg 505,100 400,000 105,100 HADRICK,DAVID ALAN TRST 449 KAWAIHAE ST Land 42,700 42,700 0 B HADRICK,STEPHANIEDOAN TR; HONOLULU HI 96825 Total 547,800 442,700 105,100 2020 Ex -Bldg 0 0 0 L 75-6106 ALII DRIVE Ex -Land 0 0 0 T SETTLEMENT- B $400,000 L $42,700 EX $0 PITT 2 Ex 1 9-4-018-034-0000 RABI, JOHN S Bldg 0 0 0 RABI,JOHN S TR 69-555 WAIKOLOA BEACH DR #901 Land 41,200 32,000 9,200 B WAIKOLOA HI 96738 Total 41,200 32,000 9,200 2020 Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENT- B $0 L $33,800 EX $0 PITT 1 Ex EXHIBIT BI 07/15/2020 13:40 1:30 PM SETTLEMENTS PITT Parcel ID OVRPT Owner Name(s) COUNTY OF HAWAII Register Of Appeal Account EXHIBIT BI Board Of Review Appeals Agenda Claimant Name Original Taxpayer Dispute Address Value Value Value Grand Total Bldg 13,412,400 11,462,500 1,949,900 Land 6,395,400 5,675,800 719,600 Total 19,807,800 17,138,300 2,669,500 Ex -Bldg 0 0 0 Ex -Land 0 0 0 Final Value EXHIBIT BI 07/15/2020 13:40 1:30 PM SETTLEMENTS