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Home My WebLink About2020-08-11 BOR MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Tuesday, August 11, 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, Michael Okumoto and V. Diane Blancett-Maddock; 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. REQUEST FOR PROTECTION OF CONFIDENTIALITY OF DOCUMENTS BY TOWER WAIAKEA APARTMENTS, LLC, FOR THE TAX APPEALS FILED WITH THE COUNTY OF HAWAII FOR 2020 Mr. Yoshimoto provided a brief summary of the previous discussions on this matter from the July 7, 2020 meeting. Given that the two new board members were not present at the July 7t" meeting and the minutes from that meeting are not available, it was suggested that discussions are continued at a future meeting when the July 7t" minutes are available for Mr. Okumoto's and Ms. Blancett-Maddock's review in order to make an informed decision. Motion by Mr. Harano to defer this discussion to the August 25, 2020 appeal hearing and that the July 7t" meeting minutes are available beforehand for all board members to review in order to make an informed decision. Seconded by Mr. Okumoto. Motion passed by a vote of 4:0, Ms. Reinhard abstained. CASE #39195 — MARCOFF, JOSHUA M /CAMEJO, BARBARA TM K 7-6-006-041-0000 Present was appellant, Joshua Marcoff. Present for the County was Clerical Supervisor, Ryan Okamura. Property is located in the Holualoa 1 & 2 Partition lots — Makai section Subdivision. The claim for Home Exemption for the 2020 Tax Year is under appeal. Appellant presented their case. County presented their case and recommended that the current 2020 assessment without the Home Exemption be sustained. The Home Exemption is set to be granted for the second half of the 2020 Tax Year. Mr. Harano moved to sustain the county's recommendations. Seconded by Ms. Blancett- Maddock. A call for discussion was made. Motion passed by a vote of 5:0. CASE #39102, #391039 #39104 — HERING, TIMOTHY DONALD TM K 7-3-056-041-0000 The appellant, Timothy Hering was present telephonically. 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 University Heights West Subdivision. Appeal is on the rollback adjustment of the Home Exemption for tax years 2014, 2015, and 2016. Appellant presented their case over the speakerphone. County presented their case and recommended sustaining the current assessment for the 2014, 2015, and 2016 Tax Years with a Home Exemption of $180,000 and no Homeowner's Tax Rate due to breach of the Non -Speculative Dedication. Mr. Okumoto moved to sustain the County's recommendations and assessments for 2014, 2015, and 2016. Seconded by Ms. Blancett-Reinhard. A call for discussion was made. Motion passed by a vote of 5:0. CASE #39481 — RAUBER, WILLIAM S TM K 8-8-005-087-0000 Appellant was not present. Present for the County was appraiser, Jennifer Long Property is located in the Milolii Beach Lots Subdivision in South Kona. Appeal is on land, building and property classification. County presented their case together with any and all information provided by the appellant. County recommended sustaining the tax classification of Residential and sustaining the land and building values. A call for questions was made. Tax Board of Review I August 11, 2020 Page 2 of 7 Mr. Harano moved to sustain the County's assessment at $43,100 for land and $279,000 for the building. Seconded by Mr. Okumoto. A call for discussion was made. Motion passed by a vote of 5:0. Recessed at 10:04 a.m. Reconvened at 10:15 a.m. Before proceeding onto the next case, Dionne Costa, Appraisal Supervisor requested that settlements and withdrawn cases can be reviewed before the active cases. The Board granted this request. SETTLEMENTS — 9:00 AM APPEALS AGENDA County presented to the Board a 2 -page Appeals Agenda containing information on 10 cases that had reached settlement agreements between the County and the respective appellants. A copy of the agenda is attached hereto as Exhibit A. Ms. Blancett-Maddock questioned the land value for Case No. 39492. County appraiser Hoku Manning responded. Ms. Blancett-Maddock questioned the building value for Case No. 39118. County appraiser Hoku Manning responded. Ms. Reinhard questioned the building and land values for Case No. 39347. County appraiser, Wendy Hunt responded. Ms. Reinhard questioned the building value for Case No. 39575. County appraiser, Eric Dennis responded. Mr. Okumoto questioned the building value for Case No. 39298. County appraiser Hoku Manning 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 5:0. WITHDRAWN CASES County presented to the Board appellants' requests to withdraw their appeals for the following cases: CASE NO. TAX MAP KEY APPELLANT 39179 650021640002 CAP PAG L I, VICTOR M 39207 680220280085 FUSCO, EDWARD 39371 720270200000 TTC PARTNERS LLC 39475 720330010000 LEWIS, ROBERT E 39182 730230250000 DANIEL, THOMAS H 39260 750050280000 DECKER, MARVIN 39288 750270200000 WATTS, DERRICK R Tax Board of Review I August 11, 2020 Page 3 of 7 CASE NO. TAX MAP KEY APPELLANT 39247 780210010000 SUNDBERG, RICHARD L 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 5:0. Ms. Costa requested for a brief recess to allow preparation for the next case. Board granted the request. Recessed at 10:29 a.m. Reconvened at 10:57 a.m. CASE #39621, #396209 #396199 #39618 — JOHNSON, SCOTT TM K 6-5-009-086-0000 Appellant was not present. Present for the County was Clerical Supervisor, Ryan Okamura. Property is located in the Waimea Homesteads Subdivision. Appeals are for 2020 Home Exemption and 2019, 2018, and 2017 rollback adjustment of the Home Exemption due to Short -Term Vacation Rental. County presented their case together with any and all information provided by the appellant. County recommended sustaining the assessment for the 2020, 2019, 2018, and 2017 Tax Year with a Home Exemption of $120,000 and no Homeowner's Tax Rate due to the STVR. The Home Exemption will be granted in full with the Homeowner's Tax Rate for the second half of 2020. A call for questions was made. Mr. Okumoto moved to sustain the County's recommended assessments for Tax Years 2017- 2020. Seconded by Mr. Harano. A call for discussion was made. Motion passed by a vote of 5:0. Recessed: 11:12 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 #39114, #391159 #39116 — CROCI, MICHELE TM K 8-7-016-043-0000 Appellant Michele Croci was present. Present for the County was Clerical Supervisor, Ryan Okamura. Property is located in the Kona Paradise Subdivision. Tax Board of Review I August 11, 2020 Page 4 of 7 The 2017, 2018, and 2019 rollback disallowance of the Home Exemption due to STVR usage is under appeal. Appellant presented their case. County presented their case and recommended sustaining the current assessment for the 2017, 2018, and 2019 Tax Years without the Home Exemption. Despite the property being utilized as the appellant's primary residence, in their absence, rented the entire dwelling and did not maintain a portion of the property exclusively as their primary residence. Mr. Okumoto moved to sustain the County's recommendation to sustain the current assessment and assessments Seconded by Ms. Blancett-Maddock. A call for discussion was made. Motion passed by a vote of 4:1 (Harano). CASE #39193 — WALISZEWSKI, ROBERT S TMIK 6-8-020-062-0000 Appellant was present. County presented to the Board appellant's request to withdraw his case. A call for questions was made. Mr. Harano moved to accept the withdrawal of Case No. 39193 as presented. Seconded by Ms. Blancett-Reinhard. A call for discussion was made. Motion passed by a vote of 5:0. CASE #39078, #390809 #39081, #39221 — JENSEN-HAIGHT, BARBARA TM K 6-4-023-051-0000 Appellant was present. Present for the County was Clerical Supervisor, Ryan Okamura. Property is located in the Puu Nani Subdivision. The rollback adjustment of the Home Exemption for Tax Years 2017, 2018 and 2019 and the 2020 Tax Year Home Exemption are under appeal. Appellant presented their case. County presented their case and recommended sustaining the current assessments for Tax Years 2017-2020 with a $91,000 Home Exemption for 2017, a $99,400 Home Exemption for 2018, a $106,900 Home Exemption for 2019, and a $120,000 Home Exemption for 2020. In addition, all tax years to be without the Homeowner's Tax Rate due to Hosted Short -Term Rental. Mr. Okumoto moved to sustain the County's recommendation with the current assessment for 20179 20189 2019 and 2020 and to grant the Home Exemption for with the Homeowner's Tax Rate for the second half of the 2020 Tax year. Mr. Hughes reinstated the motion to sustain the County's recommendation - 2017 with a $91,000 Home Exemption, 2018 with a $99,400 Home Exemption, 2019 with a $106,900 Home Exemption, and 2020 with a $120,000 Home Exemption, and without the Homeowner's Tax Rate for years 2017 through the first half of 2020. The Homeowner's Tax Rate to be granted for the second half of 2020 Tax Year. Seconded by Mr. Harano. A call for discussion was made. Motion passed by a vote of 5:0. Tax Board of Review I August 11, 2020 Page 5 of 7 CASE #39266 — LONG, ADAM T TM K 6-5-007-067-0000 Appellant was not present. Present for the County was appraiser, Charlie Brown. Property is located in Waimea Homesteads west of Waimea Community Park and up the street from Merriman's Restaurant. Appeal is on building value. County presented their case together with any and all information provided by the appellant. County recommended sustaining the assessed building value of $451,500. A call for questions was made. Mr. Harano moved to sustain the County's assessed building value of $451,500 and the land value at $281,700. Seconded by Ms. Blancett-Reinhard. A call for discussion was made. Motion passed by a vote of 5:0. WITHDRAWN CASES County presented to the Board appellants' requests to withdraw their appeals for the following cases: CASE NO. TAX MAP KEY APPELLANT 39587 640050150000 S I M M S, PAUL 39254 640050150000 KI ERNAN, TIM M 39479 640050150000 ELISON, MANOUCHEHR & MINOO 39251 640050150000 COOKE, LORETTA I 39568 680220060028 GONZALEZ, MARIO SEGUNDO A call for questions was made. Mr. Okumoto moved to accept the withdrawals as presented. Seconded by Mr. Harano. A call for discussion was made. Motion passed by a vote of 5:0. SETTLEMENTS — 1:30 PM APPEALS AGENDA County presented to the Board a 3 -page Appeals Agenda containing information on 13 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. Blancett-Maddock questioned the land value for Case No. 39289. County appraiser Hoku Manning responded. Ms. Blancett-Maddock questioned the building value for Case No. 39348. County appraiser Matthew Radmilovic responded. Ms. Blancett-Maddock questioned the land value for Case No. 39859. County appraiser Jennifer Long responded. Tax Board of Review I August 11, 2020 Page 6 of 7 Ms. Blancett-Maddock questioned the building value for Case No. 39864. County appraiser Eric Dennis responded. Mr. Okumoto questioned the building value for Case No. 39570. County appraiser Matthew Radmilovic responded. A call for questions was made. Mr. Harano moved to accept the settlements as presented. Seconded by Ms. Blancett- Maddock. A call for discussion was made. Motion passed by a vote of 5:0. OLD BUSINESS: No old business was discussed. NEW BUSINESS: No new business was discussed. ANNOUNCEMENTS: Next meeting scheduled for tomorrow, August 12th at 9:00 a.m. at the West Hawaii Civic Center Building G, Kailua Kona. ADJOURNMENT: Meeting was adjourned at 2:51 p.m. Respectfully submitted, ae'+ 741r,01ree, Sherlyn Aronce, Real Property Appeals Board Clerk Tax Board of Review I August 11, 2020 Page 7 of 7 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 5-2-007-004-0000 PACIFIC PLAINS COMPANY LLC Bldg 0 0 0 PACIFIC PLAINS COMPANY LLC C/O ROBERT MILBANK JR TRUSTEE Land 923,700 9,000 914,700 B 900 JACKSON ST STE 560 Total 923,700 9,000 914,700 2020 DALLAS TX 75202-4708 Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENT - B $0 L$10,100 EX $0 PITT 5 Ex 1 5-3-011-012-0000 OLSON, JOHN JACOB Bldg 274,600 256,000 18,600 9 OLSON,JOHN JACOB LEISER-OLSON, YVONNE GAIL Land 159,500 159,500 0 B PO BOX 537 Total 434,100 415,500 18,600 2020 KAPAAU HI 96755-0537 Ex -Bldg 160,000 160,000 0 L 53-4078 KOLONAHE STREET Ex -Land 0 0 0 T SETTLEMENT - B $256,000 L $159,500 EX $160,000 PITT 9 Ex 5 5-9-009-027-0000 GULLEY, ROBERT L Bldg 0 0 0 GULLEY,ROBERT 62-2314 KANEHOA ST Land 274,500 200,000 74,500 B GULLEY,SAUNDRA KAMUELA HI 96743 Total 274,500 200,000 74,500 2020 Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENT - B $0 L $227,800 EX $0 PITT 5 Ex 5 5-9-009-031-0000 HARMON, GREGORY TRUST Bldg 1,099,600 900,000 199,600 HARMON,GREGORY TRST PO BOX 610 Land 5,000 5,000 0 B KAPAAU HI 96755 Total 1,104,600 905,000 199,600 2020 Ex -Bldg 160,000 160,000 0 L 59-1791 KOHALA RANCH ROAD Ex -Land 0 0 0 T SETTLEMENT - B $953,600 L $5,000 EX $160,000 PITT 5 Ex 5 6-2-005-008-0000 KERR, ALEX Bldg 599,400 530,200 69,200 KERR,ALEX 62-1200 WAIEMI PL Land 234,300 1,000 233,300 B CASTRO,TERESA MARIE KAMUELA HI 96743-8772 Total 833,700 531,200 302,500 2020 Ex -Bldg 0 0 0 L 62-1200 WAIEMI PLACE Ex -Land 0 0 0 T SETTLEMENT - B $540,200 L $1,000 EX $0 PITT 5 Ex 5 6-4-015-014-0000 PETROSIAN, ERIN KAPUA Bldg 199,400 199,400 0 9 PETROSIAN,ERIN KAPUA 64-5309 IOKUA PL Land 326,400 3,300 323,100 B KAMUELA HI 96743-7918 Total 525,800 202,700 323,100 2020 Ex -Bldg 120,000 80,500 -39,500 L 64-5309 IOKUA PLACE Ex -Land 0 0 0 T SETTLEMENT - B $199,400 L $186,700 EX $117,200 PITT 5 Ex EXHIBIT ; 08/11/2020 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 7-2-015-052-0000 O'NEILL, CAMPBELL SJR/DONNA A TI Bldg 1,424,400 1,374,700 49,700 3,081,600 9 O'NEILL,CAMPBELL S JR/DONN) 72-4122 PUU IU PL Land 280,800 280,800 0 B O'NEILL,CAMPBELL S JR KAILUA KONA HI 96740-8449 Total 1,705,200 1,655,500 49,700 0 2020 O'NEILL,DONNA A Ex -Bldg 180,000 180,000 0 L 72-4122 PUU IU PLACE Ex -Land 0 0 0 T SETTLEMENT - B $1,258,200 L $280,800 EX $180,000 PITT 9 Ex 1 7-3-056-041-0000 HERING, TIMOTHY DONALD Bldg 538,300 435,800 102,500 HERING,TIMOTHY D TR 6106 KAWEKIU PL Land 189,200 189,200 0 B HONOLULU HI 96821 Total 727,500 625,000 102,500 2020 Ex -Bldg 0 0 0 L 73-4100 LAPAAU PLACE Ex -Land 0 0 0 T SETTLEMENT - B $435,800 L $189,200 EX $0 PITT 1 Ex 1 7-5-040-039-0000 MEHRA, SUMIT Bldg 719,700 555,200 164,500 MEHRA,SUMIT 1208 ALOMAR WAY Land 318,200 252,700 65,500 B MEHRA,EKAVALI BELMONT CA 94002 Total 1,037,900 807,900 230,000 2020 Ex -Bldg 0 0 0 L 75-6197 NAKUKUI DRIVE Ex -Land 0 0 0 T SETTLEMENT - B $595,300 L $318,200 EX $0 PITT 1 Ex 1 7-5-044-004-0000 KENNEDY, BRITTANY A Bldg 806,700 550,000 256,700 9 KENNEDY,NOAH WARREN 75-5749 MELELINA ST Land 370,000 300,000 70,000 B KENNEDY, BRITTANY ALYSSA KAILUA KONA HI 96740 Total 1,176,700 850,000 326,700 2020 Ex -Bldg 120,000 120,000 0 L 75-5749 MELELINA STREET Ex -Land 0 0 0 T SETTLEMENT - B $654,000 L $296,000 EX $120,000 PITT 9 Ex Grand Total EXHIBITAI Bldg 5,662,100 4,801,300 860,800 Land 3,081,600 1,400,500 1,681,100 Total 8,743,700 6,201,800 2,541,900 Ex -Bldg 740,000 700,500 -39,500 Ex -Land 0 0 0 08/11/2020 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 � *A74 ME I I no] 12 no] Dispute Final Value Value 5 5-6-002-030-0000 BALSAM LLC Bldg 1,109,900 1,109,900 0 BALSAM LLC PO BOX 857 Land 357,500 4,600 352,900 B WOODRUFF WI 54568-0857 Total 1,467,400 1,114,500 352,900 2020 Ex -Bldg 0 0 0 L 56-2970 PUAKEA BAY DRIVE Ex -Land 0 0 0 T SETTLEMENT - B $1,109,900 L $176,800 EX $0 PITT 5 Ex 5 5-9-009-019-0000 WISHNICK, STANLEY & MARCIA Bldg 1,259,800 1,700,000 -440,200 9 WISHNICK,STANLEY TRST 59-270 OU PL Land 249,900 249,900 0 B WISHNICK,MARCIA M TRST KAMUELA HI 96743 Total 1,509,700 1,949,900 -440,200 2020 Ex -Bldg 230,000 230,000 0 L 59-270 OU PLACE Ex -Land 0 0 0 T SETTLEMENT - B $1,259,800 L $241,000 EX $230,000 PITT 9 Ex 5 5-9-013-007-0000 KAUFFMAN, PAUL W Bldg 837,900 450,000 387,900 9 KAUFFMAN,PAUL W TRST 59-236 KANALOA WAY Land 166,000 140,000 26,000 B KAM U E LA HI 96743-8590 Total 1,003,900 590,000 413,900 2020 Ex -Bldg 180,000 180,000 0 L 59-236 KANALOA WAY Ex -Land 0 0 0 T SETTLEMENT - B $591,400 L $149,000 EX $180,000 PITT 9 Ex 5 6-4-018-044-0001 TAI, KUOCHOU Bldg 479,400 360,000 119,400 TAI,KUOCHOU 14871 E HILLS DR Land 337,700 226,000 111,700 B TAI,CHIN-WON SAN JOSE CA 95127 Total 817,100 586,000 231,100 2020 Ex -Bldg 0 0 0 L 64-5176 PUKUNIAHI PLACE Ex -Land 0 0 0 T SETTLEMENT - B $443,400 L $337,700 EX $0 PITT 5 Ex 2 6-8-022-028-0008 POOCHIGIAN, MARK RAY TRUSTEE Bldg 942,700 664,200 278,500 POOCHIGIAN,M & L TR 850 SANDCASTLE DR Land 81,100 81,100 0 B CORONA DEL MAR CA 92625-1614 Total 1,023,800 745,300 278,500 2020 Ex -Bldg 0 0 0 L MAUNA LANI POINT Ex -Land 0 0 0 T SETTLEMENT- B$542,900 L $81,100 EX $0 PITT 2 Ex 1 7-3-068-012-0000 FOLLETT, MATTHEW N Bldg 2,247,500 1,860,000 387,500 HOLT,DANIEL A F 3600 AMERICAN RIVER DR STE 215 Land 1,551,700 1,240,000 311,700 B FOLLETT,MATTHEW NOEL SACRAMENTO CA 95864-5950 Total 3,799,200 3,100,000 699,200 2020 Ex -Bldg 0 0 0 L 73-4787 MAIA LOOP Ex -Land 0 0 0 T SETTLEMENT - B $1,548,300 L $1,551,700 EX $0 PITT 1 Ex EXHIBIT B 08/11/2020 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 7-5-033-098-0000 BARNES, KELLY M Bldg 1,046,200 835,000 211,200 75-410 HOENE STREET LLC 2357 AINA LANI PL Land 237,800 237,800 0 B HONOLULU HI 96822 Total 1,284,000 1,072,800 211,200 2020 Ex -Bldg 0 0 0 L 75-410 HOENE STREET Ex -Land 0 0 0 T SETTLEMENT - B $855,300 L $237,800 EX $0 PITT 1 Ex 1 7-5-043-018-0000 CLAYTON, KEN R Bldg 819,300 766,900 52,400 9 CLAYTON,KEN R 75-674 KOIULA PL Land 313,000 285,100 27,900 B KAILUA KONA HI 96740 Total 1,132,300 1,052,000 80,300 2020 Ex -Bldg 120,000 120,000 0 L 75-674 KOIULA PLACE Ex -Land 0 0 0 T SETTLEMENT - B $797,900 L $313,000 EX $120,000 PITT 9 Ex 1 7-6-017-049-0000 KOST, DEBORAH R Bldg 1,888,900 1,103,000 785,900 KOST,MERLE M 76-6175 ALII DR Land 247,000 247,000 0 B KAILUA KONA HI 96740 Total 2,135,900 1,350,000 785,900 2020 Ex -Bldg 0 180,000 180,000 L 76-6175 ALII DRIVE Ex -Land 0 0 0 T SETTLEMENT - B $1,103,000 L $247,000 EX $0 PITT 1 Ex 1 7-6-019-074-0000 PAU,LOUIS Bldg 715,200 327,900 387,300 PAU,LOUIS 2228 LILIHA ST STE 307 Land 187,100 187,100 0 B PAU,PUMEHANA HONOLULU HI 96817-1653 Total 902,300 515,000 387,300 2020 Ex -Bldg 0 0 0 L 76-6182 PLUMERIA ROAD Ex -Land 0 0 0 T SETTLEMENT - B $414,800 L $187,100 EX $0 PITT 1 Ex 1 7-8-011-042-0000 SURPATANU, NICOLAE Bldg 1,257,700 1,087,700 170,000 SURPATANU,NICOLAE 18787 157TH PL NE Land 312,300 312,300 0 B SURPATANU,MADALINA IONELF WOODINVILLE WA 98072 Total 1,570,000 1,400,000 170,000 2020 Ex -Bldg 0 0 0 L 78-7039 MOLOLANI STREET Ex -Land 0 0 0 T SETTLEMENT - B $1,187,700 L $312,300 EX $0 PITT 1 Ex 5 8-6-001-013-0000 CLASSEN, CLEM ENS J Bldg 1,100,100 787,200 312,900 MC CANDLESS LAND & CATTLE PO BOX 957 Land 292,800 195,200 97,600 B HONAUNAU HI 96726-0957 Total 1,392,900 982,400 410,500 2020 Ex -Bldg 180,000 180,000 0 L 86-3992 HAWAII BELT ROAD Ex -Land 0 0 0 T SETTLEMENT - B $1,067,100 L $47,300 EX $180,000 PITT 5 Ex LEX =1BIT 08/11/2020 13:40 1:30 PM SETTLEMENTS COUNTY OF HAWAII Register Of Appeal Account Board Of Review EXHIBIT B Appeals Agenda PITT Parcel ID Claimant Name Original Taxpayer Dispute OVRPT Owner Name(s) Address Value Value Value Final Value 5 9-2-023-049-0000 TUDOR,VALERIE TRS Bldg 137,700 100,000 37,700 TUDOR,VALERIE TRS PO BOX 251 Land 10,500 10,000 500 B HATHAWAY PINES CA 95233-0251 Total 148,200 110,000 38,200 2020 Ex -Bldg 0 0 0 L 92-9056 LOTUS BLOSSOM LANE Ex -Land 0 0 0 T SETTLEMENT - B $117,000 L $10,500 EX $0 PITT 5 Ex Grand Total Bldg 13,842,300 11,151,800 2,690,500 Land 4,344,400 3,416,100 928,300 Total 18,186,700 14,567,900 3,618,800 Ex -Bldg 710,000 890,000 180,000 Ex -Land 0 0 0 EXHIBIT BI 08/11/2020 13:40 1:30 PM SETTLEMENTS