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Home My WebLink About2020-08-12 BOR MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Wednesday, August 12, 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 Craig Masuda; 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 Craig Masuda 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 #39487 — THOMAN, MARGARET HADERLE TM K 7-6-023-067-0000 Present was appellant, Margaret Thoman. Present for the County was appraiser, Eric Dennis Property is located in the Komohana Kai Subdivision, located northwest of the Kuakini Hwy and Lako Street intersection in Kona. Appeal is on building and land value. Appellant presented their case. County presented their case and recommended reducing the building value to $386,500 due to its condition, but to sustain the assessed land value. A call for questions was made. Mr. Okumoto moved to sustain the county's recommendations by reducing the building value to $386,500 and sustaining the land value at $226,900 for a total assessed value for $613,400. Seconded by Ms. Blancett-Maddock. A call for discussion was made. Motion passed by a vote of 5:0. CASE #39842 — RIETZEL, ALICIA ANNE TM K 6-8-007-050-0000 Present was appellant, Alicia Rietzel. Present for the County was Clerical Supervisor, Ryan Okamura. Property is located in the Waikoloa Village Subdivision. The home exemption is under appeal. Appellant presented their case. County presented their case and recommended that the current 2020 assessment be sustained without the Home Exemption. The Home Exemption will be granted for the second half of the 2020 Tax Year. A call for questions was made. Ms. Blancett-Maddock moved to sustain the county's recommendations. Seconded by Mr. Harano. A call for discussion was made. Motion passed by a vote of 5:0. CASE #39510 — NAMORDI, NICOLE K TM K 7-9-020-035-0000 The appellant, Nicole Namordi was present. Present for the County was Clerical Supervisor, Ryan Okamura. Property is located in the Kilohana Subdivision. The Home Exemption is under appeal. Appellant presented their case. County presented their case and explained that if the home exemption is granted, the appellant will lose the STVR — NUC Permit. The County recommended sustaining the current 2020 assessment without the Home Exemption. Mr. Masuda advised the Board that their decision should be based on the home exemption only and not the STVR — NUC Permit. The appellant provided more information and emphasized that she does not want to lose her STVR Permit and would be willing to withdraw the 2020 assessment without the home exemption. Ms. Blancett-Maddock motioned to go into Executive Session to discuss the liability of the Board before a decision is rendered. Seconded by Mr. Harano. A call for discussion was made. Motion failed by a vote of 2:3 (Reinhard, Harano, Okumoto) Mr. Okumoto moved to disallow Home Exemption for 2018 and 2019. Seconded by Mr. Harano. A call for discussion was made. Motion passed by a vote of 5:0. Recessed: 10:58 a.m. Reconvened: 11:11 a.m. Tax Board of Review I August 12, 2020 Page 2 of 7 CASE #39384, #393839 #393859 #393799 #393809 #39381, #39382 — KOHANAIKA SHORES LLC TMIK 7-3-063-005-00009 7-3-066-001-00009 7-3-066-002-00009 7-3-067-001-00009 7-3-067-002-00009 7-3-067-003-00009 7-3-067-004-0000 Present appellant's authorized representative, Derrick Fukumoto, Vice President of Finance. Present for the County was appraiser Matthew Radmilovic. The property in question is located in Kohanaiki Resort which is just north of Costco. The land values are under appeal. Appellant presented his case. County presented their case and recommended that the land assessment values be sustained as follows: Case No. 39384 at $4,522,200, Case No. 39381 at $4,340,000, Case No. 39382 at $3,265,400, Case No. 39382 at $3,265,400, Case No. 39379 at $5,569,400, Case No. 39380 at $5,101,800, Case No. 39383 at $1,374,000, and Case No. 39385 at $811641700. Mr. Okumoto motioned to table these cases to the afternoon session. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 5:0. Note: Ms. Blancett-Maddock exited at 12:12 p.m. CASE #39560 — YUCCA PROPERTIES LLC TMIK 7-2-027-004-0000 County presented to the Board appellant's request to withdraw their case. A call for questions was made. Mr. Okumoto 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. Note: Ms. Blancett-Maddock returned at 12:19 p.m. WITHDRAWN CASES County presented to the Board appellants' requests to withdraw their appeals for the following cases: CASE NO. TAX MAP KEY APPELLANT 39629 6-8-015-005-0000 WELLS, SHERILYN CLEMMONS 39399 7-2-012-015-0000 BORROK, ANDREW S 39435 7-5-008-001-0060 FROEHLICH, PETER B 39488 7-5-020-032-0002 DOTY, RODGER E 39628 7-8-024-021-0000 ZWI CK, FAM I LY TRST 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. Tax Board of Review I August 12, 2020 Page 3 of 7 SETTLEMENTS — 9:00 AM APPEALS AGENDA County presented to the Board a 3 -page Appeals Agenda containing information on 12 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. 39364. County appraiser Hoku Manning responded. Ms. Reinhard questioned the building value for Case No. 39210. County appraiser Wendy Hunt responded. Ms. Blancett-Maddock questioned the building and land values for Case No. 39227 and 39598. Matt 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 5:0. Recessed: 12:30 p.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 #39384, #393839 #393859 #393799 #393809 #39381, #39382 — KOHANAIKA SHORES LLC TMK 7-3-063-005-00009 7-3-066-001-00009 7-3-066-002-00009 7-3-067-001-00009 7-3-067-002-00009 7-3-067-003-00009 7-3-067-004-0000 Note: Case continued from the morning session. Mr. Hughes motioned to change the valuation for TMK 7-3-067-001-0000 to $3,230,000, TMK 7-3-067-002-0000 to $2,305,000, TMK 7-3-067-003-0000 to $3,906,000, TMK 7-3-067-004- 0000 to $2,988,000, TMK 7-3-066-001-0000 to $640,000, TMK 7-3-066-002-0000 to $7,860,000 and TMK 7-3-063-005-0000 to $3,145,000. Seconded by Ms. Reinhard for discussion. Mr. Hughes provided his methodology on how he arrived on the new values. Ms. Reinhard requested that County verify the new values proposed by Mr. Hughes by using the same methodology as stated by Mr. Hughes. County agreed however requested more time from the Board to calculate the values. Mr. Hughes granted the request and tabled these cases to at least after the next case. CASE #39437 — GREENWELL, CAROLINE C TMK 7-9-001-043-0000 Note: Mr. Harano recused himself from this case. Tax Board of Review I August 12, 2020 Page 4 of 7 Appellant, Caroline Greenwell was present along with her two sons. Present for the County was appraiser, Jennifer Long. Property is located at the top of the Hokukano Highlands area. The denial of the non -dedicated agricultural use exemption is under appeal. Appellant presented her case. County presented their case and recommended sustaining the 2020 assessed values and the disallowance of the non -dedicated agricultural use exemption. Mr. Okumoto moved to sustain the County's recommendation. Seconded by Ms. Blancett- Maddock. A call for discussion was made. Motion passed by a vote of 4:0. Note: Mr. Harano returned for the remainder of the cases. With Mr. Hughes consent, Ms. Costa proceeded with the rest of the active cases on the agenda as they subsequently have been settled. CASE #39495 — BRAGG, FRANK H TM K 7-5-040-050-0000 Appellant was not present. County presented to the Board a settlement agreement dated July 16, 2020 reached between the County and the appellant with a building value of $428,000, land value of $321,000, exemption of $0 with a Pitt 1 land class. A call for questions was made. Mr. Harano moved to accept the settlement as presented. Seconded by Mr. Okumoto. A call for discussion was made. Motion passed by a vote of 5:0. CASE #39458 — BUNDRANT, CHARLES H & DIANE L TM K 8-3-005-001-0000 Appellant is not present. County presented to the Board a settlement agreement dated August 10, 2020 reached between the County and the appellant with a building value of $575,700, land value of $411,900, exemption of $0 with a Pitt 6 land class. A call for questions was made. Mr. Okumoto moved to accept the settlement as presented. Seconded by Mr. Harano. A call for discussion was made. Motion passed by a vote of 5:0. CASE #39459 — BUNDRANT, CHARLES H & DIANE L TM K 8-3-005-020-0000 Appellant is not present. County presented to the Board a settlement agreement dated August 10, 2020 reached between the County and the appellant with a building value of $100, land value of $18,000, exemption of $0 with a Pitt 6 land class. A call for questions was made. Tax Board of Review I August 12, 2020 Page 5 of 7 Mr. Okumoto moved to accept the settlement as presented. Seconded by Mr. Harano. A call for discussion was made. Motion passed by a vote of 5:0. CASE #39460 — BUNDRANT, CHARLES H & DIANE L TM K 8-3-005-021-0000 Appellant is not present. County presented to the Board a settlement agreement dated August 10, 2020 reached between the County and the appellant with a building value of $0, land value of $208,000, exemption of $0 with a Pitt 6 land class. A call for questions was made. Mr. Okumoto moved to accept the settlement 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 39474 720220150000 LEWIS, ROGER G 39532 730580180000 NAHE'ANA LLC A call for questions was made. Mr. Harano moved to accept the withdrawals as presented. Seconded by Mr. Okumoto. A call for discussion was made. Motion passed by a vote of 5:0. CASE #39384, #393839 #393859 #393799 #393809 #39381, #39382 — KOHANAIKA SHORES LLC TMK 7-3-063-005-00009 7-3-066-001-00009 7-3-066-002-00009 7-3-067-001-00009 7-3-067-002-00009 7-3-067-003-00009 7-3-067-004-0000 Note: Case continued from the earlier afternoon session. County appraiser, Matt Radmilovic provided the Board with a printout of the recalculation based on Mr. Hughes's methodology, resulting in the values in his motion. Mr. Hughes moved to change his original motion with the values presented by the County for TMK 7-3-067-001-0000 to $2,803,142, TMK 7-3-067-002-0000 to $2,623,783, TMK 7-3-067-003- 0000 to $3,906,000, TMK 7-3-067-004-0000 to $2,988,671, TMK 7-3-066-001-0000 to $663,310, TMK 7-3-066-002-0000 to $4,100,229 and TMK 7-3-063-005-0000 to $4,418,464 (rounded to the nearest hundred). Seconded by Ms. Reinhard for discussion. A call for discussion was made. Motion failed by a vote of 1:4 (Reinhard, Harano, Okumoto, Blancett-Maddock). Mr. Okumoto moved to accept the original assessment provided by the County on the seven (7) lots. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 4:1 (Hughes). Tax Board of Review I August 12, 2020 Page 6 of 7 SETTLEMENTS — 1:30 PM APPEALS AGENDA County presented to the Board a 3 -page Appeals Agenda containing information on 14 cases that had reached settlement agreements between the County and the respective appellants. A copy of the agenda is attached hereto as Exhibit B. Ms. Blancett-Maddock questioned the land value for Case No. 39601. County appraiser Hoku Manning responded. Ms. Blancett-Maddock questioned the building value for Case No. 39205. Matt Radmilovic responded. A call for questions was made. Mr. Okumoto moved to accept the settlements provided. Seconded by Mr. Harano. 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 Tuesday, August 25th at 9:00 a.m. at the West Hawaii Civic Center Building G, Kailua Kona. ADJOURNMENT: Meeting was adjourned at 2:54 p.m. Respectfully submitted, ae'+ 741r,01ree, Sherlyn Aronce, Real Property Appeals Board Clerk Tax Board of Review I August 12, 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 EXHIBIT]A Appeals Agenda Original Taxpayer Dispute Final Value Value Value Value 5 5-5-007-030-0004 LIEBMANN, RICHARD/YOUNG, NATAL Bldg 698,000 608,000 90,000 LIEBMANN,RICHARD/YOUNG,N/ PO BOX 32 Land 5,900 5,900 0 B LIEBMANN,RICHARD HAWI HI 96719 Total 703,900 613,900 90,000 2020 YOUNG,NATALIE Ex -Bldg 180,000 180,000 0 L 55-448 HOEA ROAD Ex -Land 0 0 0 T SETTLEMENT - B $644,500 L $5,900 EX $180,000 PITT 5 Ex 5 5-9-009-012-0000 SALMON, LINTON G Bldg 0 0 0 SALMON,LINTON GAY 59-1550 KOHALA RANCH RD Land 288,000 192,500 95,500 B KAMUELA HI 96743-8536 Total 288,000 192,500 95,500 2020 Ex -Bldg 0 0 0 L 59-1550 KOHALA RANCH ROAD Ex -Land 0 0 0 T SETTLEMENT - B $0 L $239,000 EX $0 PITT 5 Ex 5 5-9-010-007-0000 REABE, KEVIN Bldg 1,683,600 1,455,000 228,600 REABE RANCH LLC 59-931 KAMAKANI LOOP 13-5 Land 277,700 275,000 2,700 B KAMUELA HI 96743 Total 1,961,300 1,730,000 231,300 2020 Ex -Bldg 0 274,400 274,400 L 59-931 KAMAKANI LOOP Ex -Land 0 0 0 T SETTLEMENT - B $1,490,200 L $230,500 EX $0 PITT 5 Ex 5 5-9-012-029-0000 LANGAN, CHRISTOPHER LEE TR Bldg 0 0 0 LANGAN,CHRISTOPHER LEE TF PO BOX 1954 Land 291,100 120,000 171,100 B KAMUELA HI 96743 Total 291,100 120,000 171,100 2020 Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENT - B $0 L $120,000 EX $0 PITT 5 Ex 1 6-8-018-011-0000 JACOBSON, ERIK KARL Bldg 740,100 570,900 169,200 JACOBSON,ERIK KARL 68-1928 LINA POEPOE ST Land 153,800 153,800 0 B JACOBSON,ROMY PILAR WAIKOLOA HI 96738 Total 893,900 724,700 169,200 2020 Ex -Bldg 0 0 0 L 68-1784 NIU HAOHAO PLACE Ex -Land 0 0 0 T SETTLEMENT - B $666,000 L $153,800 EX $0 PITT 1 Ex 1 7-3-005-161-0000 WHITFIELD, CERI Bldg 733,900 675,000 58,900 9 WHITFIELD,CERI TR 73-4291 ILI ILI ST Land 255,600 245,000 10,600 B KAILUA KONA HI 96740 Total 989,500 920,000 69,500 2020 Ex -Bldg 120,000 120,000 0 L 73-4291 I LI I LI STREET Ex -Land 0 0 0 T SETTLEMENT - B $664,400 L $255,600 EX $120,000 PITT 9 Ex EXHIBIT Hi 08/12/2020 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 Al Appeals Agenda Original Taxpayer Dispute Final Value Value Value Value 1 7-3-065-005-0000 MURPHY, M & K FAMILY TRUST Bldg 5,987,300 5,987,300 0 9 MURPHY,M & K FAMILY TRST PO BOX 9015 Land 5,530,200 5,530,200 0 B MURPHY,MARGARET KAILUA KONA HI 96745-9015 Total 11,517,500 11,517,500 0 2020 MURPHY,KERRY Ex -Bldg 180,000 180,000 0 L 73-2218 ALA KOHANAIKI Ex -Land 0 0 0 T SETTLEMENT - B $5,987,300 L $4,367,100 EX $180,000 PITT 9 Ex 1 7-3-068-020-0000 COOK, DOUGLAS J Bldg 3,396,100 2,400,000 996,100 9 COOK,D000LAS J/CHRISTINE l PO BOX 9015 Land 1,071,000 1,071,000 0 B COOK,D000LAS J KAILUA KONA HI 96740 Total 4,467,100 3,471,000 996,100 2020 COOK,CHRISTINE Ex -Bldg 180,000 180,000 0 L 73-4815 MAIA LOOP Ex -Land 0 0 0 T SETTLEMENT - B $2,350,000 L $1,350,000 EX $180,000 PITT 9 Ex 2 7-5-018-017-0021 LESSER,RICHARD A Bldg 426,100 326,100 100,000 LESSER,RICHARD A LESSER RICHARD A/JANESE M Land 17,600 17,600 0 B LESSER,JANESE M 225 4TH ST Total 443,700 343,700 100,000 2020 MANHATTAN BEACH CA 90266-6422 Ex -Bldg 0 0 0 L 75-5870 KAHAKAI ROAD Ex -Land 0 0 0 T SETTLEMENT - B $395,200 L $17,600 EX $0 PITT 2 Ex 1 7-7-028-015-0000 DREHER, THOMAS W Bldg 650,000 493,900 156,100 DREHER,THOMAS W 75-5660 KOPIKO ST C-7 #210 Land 227,100 218,400 8,700 B MCGIBNEY,LINDA L KAILUA KONA HI 96740 Total 877,100 712,300 164,800 2020 Ex -Bldg 0 0 0 L 77-236 HOOMOHALA ROAD Ex -Land 0 0 0 T SETTLEMENT - B $562,900 L $227,100 EX $0 PITT 1 Ex 1 7-7-029-068-0000 LEEK FAMILY TRUST Bldg 534,400 470,000 64,400 LEEK,FAMILY TRST 73-1136 AKAMAI ST Land 230,000 220,000 10,000 B KAILUA KONA HI 96740 Total 764,400 690,000 74,400 2020 Ex -Bldg 0 0 0 L 77-306 HOOKAANA STREET Ex -Land 0 0 0 T SETTLEMENT - B $500,000 L $230,000 EX 0 PITT 1 Ex 5 8-7-013-085-0000 LIND, MARC ALAN Bldg 215,500 151,900 63,600 LIND,MARC ALAN PO BOX 670182 Land 14,800 14,800 0 B LIND,BRENDA LEE CHUGIAK AK 99567 Total 230,300 166,700 63,600 2020 Ex -Bldg 0 0 0 L 87-2693 HAWAII BELT ROAD Ex -Land 0 0 0 T SETTLEMENT- B$185,100 L $14,800 EX $0 PITT 5 Ex EXHIBIT Al 08/12/2020 09:10 9:00 AM SETTLEMENTS COUNTY OF HAWAII Register Of Appeal Account Board Of Review EXH I BIT A Appeals Agenda PITT Parcel ID Claimant Name Original Taxpayer Dispute OVRPT Owner Name(s) Address Value Value Value Grand Total Bldg 15,065,000 13,138,100 1,926,900 Land 8,362,800 8,064,200 298,600 Total 23,427,800 21,202,300 2,225,500 Ex -Bldg 660,000 934,400 274,400 Ex -Land 0 0 0 Final Value EXHIBIT A 08/12/2020 09:10 9:00 AM SETTLEMENTS PITT Parcel ID Claimant Name OVRPT Owner Name(s) Address COUNTY OF HAWAII Register Of Appeal Account EXHIBIT B Board Of Review Appeals Agenda Original Taxpayer Dispute Final Value Value Value Value 1 5-3-011-004-0000 FRANZ, HEIDI ELIZABETH TR Bldg 432,600 389,800 42,800 FRANZ,HEIDI ELIZABETH TR PO BOX 1311 Land 127,800 122,400 5,400 B KAPAAU HI 96755 Total 560,400 512,200 48,200 2020 Ex -Bldg 0 0 0 L 53-4056 KOLONAHE STREET Ex -Land 0 0 0 T SETTLEMENT - B $405,400 L $127,300 EX $0 PITT 1 Ex 5 5-9-011-078-0000 HEDLEY TRUST Bldg 0 0 0 HEDLEY TRUST C/O ROBERT H & SUSAN L HEDLEY Land 293,900 1,500 292,400 B 4038 BORDERS DR Total 293,900 1,500 292,400 2020 EL DORADO HILLS CA 95762 Ex -Bldg 0 0 0 L 59-445 PALILA PLACE Ex -Land 0 0 0 T SETTLEMENT - B $0 L $147,000 EX $0 PITT 5 Ex 1 5-9-016-034-0000 WINTERS, RON & BARBARA A Bldg 0 0 0 WINTERS,RON 59-112 KIHI KIHI PL Land 356,700 147,800 208,900 B WINTERS,BARBARA ANNE KAMUELA HI 96743 Total 356,700 147,800 208,900 2020 Ex -Bldg 0 0 0 L 59-108 KIHI KIHI PLACE Ex -Land 0 0 0 T SETTLEMENT - B $0 L $249,700 EX $0 PITT 1 Ex 2 6-8-022-028-0009 JESTER, JON R Bldg 942,700 942,700 0 JESTER,JON RANDAL ESTATE � 5227 LEE AVE Land 81,100 81,100 0 B JESTER,MICKEY B ESTATE TR DOWNERS GROVE IL 60515 Total 1,023,800 1,023,800 0 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 6-9-006-005-0000 GREY, ANTHONY P/KAREN A TRUST Bldg 3,882,900 2,385,000 1,497,900 GREY,ANTHONY P/ KAREN A TF ANTHONY P GREY TRUSTEE Land 2,165,900 2,156,100 9,800 B N6882 N PRAIRIE LN Total 6,048,800 4,541,100 1,507,700 2020 DURAND WI 54736 Ex -Bldg 0 0 0 L 69-1964 PUAKO BEACH DRIVE Ex -Land 0 0 0 T SETTLEMENT - B $3,822,200 L $2,165,900 EX $0 PITT 1 Ex 1 7-2-033-008-0000 BEROLZHEIMER, PARKE M Bldg 6,231,000 4,442,472 1,788,528 BEROLZHElMER, PARKE M TRS- 28 DRY BROOK TRL Land 699,800 699,800 0 B HENDERSON NV 89052-6632 Total 6,930,800 5,142,272 1,788,528 2020 Ex -Bldg 0 0 0 L 72-3180 ALAPII KULA DRIVE Ex -Land 0 0 0 T SETTLEMENT - B $4,600,200 L $699,800 EX $0 PITT 1 Ex EXHIBIT BI 08/12/2020 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 7-3-042-051-0000 LOYOLA, LYLE J Bldg 518,600 472,700 45,900 LOYOLA, LYLE JAMES 73-4194 MAKAMAKA ST Land 185,300 177,200 8,100 B KAILUA KONA HI 96740 Total 703,900 649,900 54,000 2020 Ex -Bldg 0 0 0 L 73-1077 MAKAMAKA STREET Ex -Land 0 0 0 T SETTLEMENT - B $459,700 L $185,300 EX $0 PITT 1 Ex 5 7-3-047-041-0000 CURRIE, DAVID A Bldg 213,300 213,300 0 9 CURRIE,DAVID ALLEN 73-1422 KAHAKEA PL Land 241,400 225,000 16,400 B KAILUA KONA HI 96740 Total 454,700 438,300 16,400 2020 Ex -Bldg 120,000 120,000 0 L 73-1422 KAHAKEA PLACE Ex -Land 0 0 0 T SETTLEMENT - B $196,900 L $241,400 EX $120,000 PITT 9 Ex 1 7-3-065-063-0000 BIG ISLAND OCEAN VIEW LLC Bldg 6,991,100 6,991,100 0 BIG ISLAND OCEAN VIEW LLC 2 SHADDER WAY Land 5,178,200 5,178,200 0 B HOUSTON TX 77019-1416 Total 12,169,300 12,169,300 0 2020 Ex -Bldg 0 0 0 L 73-4720 AUKAI PLACE Ex -Land 0 0 0 T SETTLEMENT - B $6,370,900 L $4,221,300 EX $0 PITT 1 Ex 1 7-4-009-058-0000 PEACOCK, SITA Bldg 249,000 200,000 49,000 PEACOCK,SITA 78-6803 KUHINANUI PL Land 194,200 177,700 16,500 B KAILUA KONA HI 96740 Total 443,200 377,700 65,500 2020 Ex -Bldg 0 0 0 L 74-5066 KAI OPUA STREET Ex -Land 0 0 0 T SETTLEMENT - B $155,000 L $194,200 EX $0 PITT 1 Ex 5 7-5-016-065-0000 HAMILTON, DARREN M/HEATHER P Bldg 892,700 535,600 357,100 9 HAMILTON,DARREN M/HEATHEI 76-635 MAHI IULANI PL Land 249,000 149,400 99,600 B HAMILTON,DARREN KAILUA KONA HI 96740-8812 Total 1,141,700 685,000 456,700 2020 HAMILTON,HEATHER Ex -Bldg 120,000 120,000 0 L 75-635 MAHI IU LANI PLACE Ex -Land 0 0 0 T SETTLEMENT - B $794,100 L $249,000 EX $120,000 PITT 9 Ex 1 7-6-022-013-0000 GANTLEY, JOSEPH E Bldg 760,900 699,000 61,900 9 GANTLEY,TR 76-6355 KAHEIAU ST Land 231,000 231,000 0 B GANTLEY,JOESPH KAILUA KONA HI 96740 Total 991,900 930,000 61,900 2020 Ex -Bldg 160,000 160,000 0 L 76-6355 KAHEIAU STREET Ex -Land 0 0 0 T SETTLEMENT - B $699,000 L $231,000 EX $160,000 PITT 9 Ex EXHIBIT B 08/12/2020 13:40 1:30 PM SETTLEMENTS PITT Parcel ID Claimant Name OVRPT Owner Name(s) Address COUNTY OF HAWAII Register Of Appeal Account Board Of Review Appeals Agenda Original Taxpayer Value Value EXHIBIT BI Dispute Final Value Value 2 7-8-020-028-0148 SPILMAN, JAMES CARTER Bldg 403,400 308,700 94,700 SPILMAN,JAMES CARTER 2010 AMERICAN DR UNIT 2 Land 66,300 66,300 0 B LAGO VISTA TX 78645 Total 469,700 375,000 94,700 2020 Ex -Bldg 0 0 0 L 78-261 MANUKAI STREET Ex -Land 0 0 0 T SETTLEMENT - B $308,700 L $66,300 EX $0 PITT 2 T SETTLEMENT - B $0 L $87,300 EX $0 PITT 5 Ex 5 8-7-007-004-0000 GIBSON, WILLIAM TRASK Bldg 0 0 0 GIBSON,WILLIAM TRASK SHAKESBY GIBSON, JOAN E Land 174,500 129,700 44,800 B PO BOX 4503 Total 174,500 129,700 44,800 2020 STATELINE NV 89449-4503 Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENT - B $0 L $87,300 EX $0 PITT 5 Ex Grand Total Bldg 21,518,200 17,580,372 3,937,828 Land 10,245,100 9,543,200 701,900 Total 31,763,300 27,123,572 4,639,728 Ex -Bldg 400,000 400,000 0 Ex -Land 0 0 0 E HIBIT BI 08/12/2020 13:40 1:30 PM SETTLEMENTS