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Home My WebLink About2020-08-25 BOR MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Tuesday, August 25, 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, 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. Mr. Okumoto and Ms. Blancett-Maddock stated that they have reviewed the July 7t" minutes. The question on the table is to approve or deny Tower Waiakea's request for protection of confidentiality documents submitted for the purpose of supporting their appeal of their 2020 property tax assessment. Motion by Mr. Okumoto to deny Tower Waiakea's request for protection of confidentiality of documents. Seconded by Ms. Blancett-Maddock. Motion failed by a vote of 2:1 (Hughes), Ms. Reinhard abstained. Ms. Dionne Costa, Appraisal Supervisor addressed the Board that they will proceed with their assessment and provide their case with or without the appraisal report from the appellant. The Board will wait to hear the matters of this case at the originally scheduled hearing date on Sept. 9, 2020. CASE #39249 — MCCULLOUGH, TIMOTHY R & KAREN TM K 6-6-005-010-0000 Present were appellants, Tim and Karen McCullough. Present for the County was appraiser, Charlie Brown. Property is located on the south end of Lalamilo Farm Lots just southwest of Kamuela Town. The land value and the assignment of Non -Dedicated Agricultural assessment values to Non - Qualifying area are under appeal. Appellant presented their case. County presented their case and recommended reducing he assessed land value to $445,100. Ms. Blancett-Maddock moved to sustain the county's recommendation of reducing the land value to $445,100. Seconded by Ms. Reinhard for discussion. A call for discussion was made. Motion failed by a vote of 2:2 (Hughes, Okumoto). Mr. Hughes moved to reduce the land assessment value to $300,000. Seconded by Ms. Reinhard for discussion. A call for discussion was made. Motion failed by a vote of 2:2 (Reinhard, Blancett-Maddock). Mr. Yoshimoto asked the County if it would be helpful if they conducted another site assessment. The County agreed that it would be very helpful. Mr. Okumoto moved to use the County's wasteland acreage (3 acres) and the appellant's wasteland acreage (8.5 acres) and split it to use as the waste acreage (5.25) and then over the next few months perform a thorough inspection and determine what is wasteland. Seconded by Ms. Reinhard for discussion. County provided the new reduced land value of $362,900 based on the motion. Motion passed by a vote of 4:0. Recessed at 10:34 a.m. Reconvened at 10:43 a.m. CASE #39204 — VARGAS FAMILY TRUST TM K 7-9-001-042-0000 The appellant, Sara Vargas was present. Present for the County was appraiser, Jennifer Long. Property is located in Hokukano Highland in South Kona. Appeals are on the land and building value and exemption. Appellant presented their case. County presented their case and recommended reducing the 2020 land value to account for an easement of 2.038 acres. The new total assessed value: $662,700. Mr. Okumoto moved to sustain the County's recommendations of reducing the land value to $657,300 and the building at $5,400. Seconded by Ms. Blancett-Reinhard. A call for discussion was made. Motion passed by a vote of 4:0. Tax Board of Review I August 25, 2020 Page 2 of 7 CASE #39595, #395949 #39593 — WAIKOLOA HEIGHTS LAND INVESTOR TM K 6-8-002-046-00009 6-8-002-047-00009 6-8-002-049-0000 Appellant was not present. County presented to the Board appellant's request to withdraw these cases. A call for questions was made. Mr. Okumoto moved to accept the withdrawals as presented for Case No. 39595, 39594, and 39593. Seconded by Ms. Blancett-Maddock. A call for discussion was made. Motion passed by a vote of 4:0. CASE #39617, #396169 #396149 #39615 — H F I P LLC TM K 6-8-036-001-00009 6-8-036-002-00009 6-8-036-016-00049 6-8-036-042-0000 For Case #39617, County presented to the Board a settlement agreement reached between the County and the appellant with a land value of $975,000, building value of $0, exemption of $0 with a Pitt 1 land class. For Case #39616, County presented to the Board a settlement agreement reached between the County and the appellant with a land value of $3,184,200, building value of $0, exemption of $0 with a Pitt 1 land class. For Case #39614, County presented to the Board a settlement agreement reached between the County and the appellant with a land value of $644,900, building value of $1,255,100, exemption of $0 with a Pitt 2 land class. For Case #39615, County presented to the Board a settlement agreement reached between the County and the appellant with a land value of $2,633,200, building value of $0, exemption of $0 with a Pitt 2 land class. Ms. Blancett-Maddock questioned the land values for Case No. 39614 and 39615. County appraiser Matthew Radmilovic responded. A call for questions was made. Ms. Blancett-Maddock moved to accept the four (4) settlements presented. Seconded by Mr. Okumoto. A call for discussion was made. Motion passed by a vote of 4:0. CASE #39538 — A N G E LO, BARBARA J TM K 7-8-009-022-0000 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. Seconded by Ms. Blancett-Maddock. 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: Tax Board of Review I August 25, 2020 Page 3 of 7 CASE NO. TAX MAP KEY APPELLANT 39860 680030110058 BASSLER, MAXWILL P 39359 690050420000 M EG L E N , FAMILY TR 39369 720150810000 S E N FT, SUSAN H 39246 780210550000 P ETRAS E K, BRADLEY J A call for questions was made. Mr. Okumoto moved to accept the withdrawal. Seconded by Ms. Blancett-Maddock. 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 3 -page Appeals Agenda containing information on 12 cases that had reached settlement agreements (copies provided to the Board) 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. 39365. County appraiser Hoku Manning responded. Ms. Blancett-Maddock questioned the land and building values for Case No. 39328. County appraiser Jennifer Long responded. Ms. Reinhard questioned the building and land values for Case No. 39347. County appraiser, Wendy Hunt responded. A call for questions was made. Mr. Okumoto moved to accept the settlements as presented. Seconded by Ms. Blancett- Maddock. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 11:39 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 #39468 — REYNOLDS, JOHN W TM K 6-4-017-023-0000 Appellants John and Renee Reynolds were present. Present for the County was appraiser, Charlie Brown. Property is located in Puukapu Homestead on Kauakea Road, east of White Road. The exemption, assessed building value, and assessed land value are under appeal in addition to the assignment of Non -Dedicated Agricultural Assessment Values to Non -Qualifying area. Tax Board of Review I August 25, 2020 Page 4 of 7 Appellant presented their case. County presented their case and recommended sustaining the current assessment for land at $45,600 and for building at $344,400. Mr. Okumoto moved to sustain the County's value for the building at $344,400 and the land value would be based on converting the vacant/personal use acres (0.5 acres) as identified by County on page 6 of their packet to Qualified Agricultural land. Seconded by Ms. Reinhard for discussion. A call for discussion was made. Motion passed by a vote of 3:1 (Blancett- Maddock). CASE #39124 — LEE, DEAN K TM K 7-3-009-069-0000 Appellant was not present however submitted additional documentation for their hearing. Present for the County was appraiser, Wendy Hunt. Property is an unimproved lot adjacent to an industrial park across from Kohanaiki Golf Course. Appeal is on land value. County presented their case together with any and all information provided by the appellant. County recommended reducing the land value to $1,449,800. A call for questions was made. Ms. Blancett-Maddock moved to accept the reduced land value of $1,449,800. Seconded by Mr. Okumoto. A call for discussion was made. Motion passed by a vote of 4:0. CASE #39122 — LEE, DEAN K TM K 7-3-009-013-0000 Appellant was not present however submitted additional documentation for their hearing. Present for the County was appraiser, Wendy Hunt. Property is an unimproved lot, zoned conservation which fronts Queen Kaahumanu Highway. The land value is under appeal. County presented their case together with any and all information provided by the appellant. County recommended sustaining the land value of $1,267,900. A call for questions was made. Mr. Okumoto moved to sustain the County's land value. Seconded by Ms. Blancett-Maddock. A call for discussion was made. Motion passed by a vote of 4:0. CASE #39123 — LEE, DEAN K TM K 7-3-009-014-0000 Appellant was not present however submitted additional documentation for their hearing. Present for the County was appraiser, Wendy Hunt. Property is an unimproved lot, zoned conservation located near the Kohanaiki Golf Club. The land value is under appeal. Tax Board of Review I August 25, 2020 Page 5 of 7 County presented their case together with any and all information provided by the appellant. County recommended sustaining the land value of $361,900. A call for questions was made. Ms. Blancett-Maddock moved to sustain the County's land value. Seconded by Mr. Okumoto. 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 39402 640231010000 L I N DS EY, CHRISTINE AN N 39847 730290430000 TOTAH, JOE 39533 750020020000 OATMAN HOTEL LLC 39846 750040130000 PRIME A INVESTMENTS LLC 39612 750170060000 UNIVERSITY OF THE NATIONS KONA INC 39519 770200950000 MILLER, LESLIE S 39211 770280650000 ARLINGTON, JAMES C 39344 940160150000 KE'ELAN I N I LLC 39345 940160310000 KE'ELAN I N I LLC A call for questions was made. Mr. Okumoto moved to accept the withdrawals as presented. Seconded by Ms. Blancett- Maddock. 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 3 -page Appeals Agenda containing information on 15 cases that had reached settlement agreements (copies provided to the Board) 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 reasoning on the settlement letter for Case No. 39209. County appraiser Wendy Hunt responded. Mr. Hughes and Ms. Blancett-Maddock questioned the exemption amount for Case No. 39613. Assistant Administrator, Keita Jo responded for the County. Ms. Blancett-Maddock questioned the exemption amounts for Case No. 39363. County appraiser Jennifer Long responded. A call for questions was made. Mr. Okumoto moved to accept the settlements as presented. Seconded by Ms. Blancett- Maddock. A call for discussion was made. Motion passed by a vote of 4:0. Tax Board of Review I August 25, 2020 Page 6 of 7 OLD BUSINESS: No old business was discussed. NEW BUSINESS: No new business was discussed. ANNOUNCEMENTS: Next meeting scheduled for tomorrow, August 26th at 9:00 a.m. at the West Hawaii Civic Center Building G, Kailua Kona. ADJOURNMENT: Meeting was adjourned at 2:57 p.m. Respectfully submitted, Sherlyn Aronce Real Property Appeals Board Clerk Tax Board of Review I August 25, 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 EX7FH I B IT AAppeals Agenda ----------------------------------- Original Taxpayer Dispute Final Value Value Value Value 5 5-6-002-016-0000 WATKINS, ROBERT R Bldg 1,221,300 900,000 321,300 WATKINS,ROBERT R PO BOX 185 Land 34,600 34,600 0 B SUNDERLAND,JEAN M KAPAAU HI 96755-0185 Total 1,255,900 934,600 321,300 2020 Ex -Bldg 180,000 180,000 0 L 56-2860 HALEAKALA VIEW PLACE Ex -Land 0 0 0 T SETTLEMENT - B $881,800 L $34,600 EX $180,000 PITT 5 Ex 5 5-6-002-039-0000 LIVESAY, FRANCES RUTH Bldg 1,758,700 1,388,300 370,400 9 BREVOORT,TRST BRIDGE, PHILLIP ARMOUR Land 317,700 317,700 0 B PO BOX 190825 Total 2,076,400 1,706,000 370,400 2020 HAWI HI 96719 Ex -Bldg 180,000 180,000 0 L 56-2878 PUAKEA BAY DRIVE Ex -Land 0 0 0 T SETTLEMENT - B $1,468,700 L $317,000 EX $180,000 PITT 9 Ex 5 5-9-011-002-0000 RAMOS, FAMILY TR Bldg 0 0 0 RAMOS,FAMILY TR 3747 CHARLES ST Land 295,100 197,800 97,300 B SAN DIEGO CA 92106 Total 295,100 197,800 97,300 2020 Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENT - B $0 L $197,800 EX $0 PITT 5 Ex 5 5-9-011-026-0000 OLGADO, DONALD J K/STACEY S TR Bldg 746,200 500,000 246,200 OLGADO,DONALD J K/STACEY % ( 831 MELVILLE AVE Land 290,600 195,000 95,600 B PALO ALTO CA 94301 Total 1,036,800 695,000 341,800 2020 Ex -Bldg 0 0 0 L 59-611 KAALA ROAD Ex -Land 0 0 0 T SETTLEMENT - B $516,000 L $195,000 EX $0 PITT 5 Ex 5 6-2-009-009-0000 HEAD, ANNE M Bldg 527,800 438,800 89,000 9 HEAD,ANNE M 62-2190 OULI ST Land 270,000 250,000 20,000 B KAMUELA HI 96743-8788 Total 797,800 688,800 109,000 2020 Ex -Bldg 120,000 120,000 0 L 62-2190 OULI STREET 96743 Ex -Land 0 0 0 T SETTLEMENT - B $502,300 L $260,000 EX $120,000 PITT 9 Ex 2 6-7-002-001-0037 AHAVA PROPERTIES INC Bldg 562,200 352,200 210,000 AHAVA PROPERTIES INC 840 S RANCHO DR #4-621 Land 148,300 94,100 54,200 B LAS VEGAS NV 89106 Total 710,500 446,300 264,200 2020 Ex -Bldg 0 0 0 L 67-5100 YUTAKA PEN PLACE Ex -Land 0 0 0 T SETTLEMENT - B $416,700 L $148,300 EX $0 PITT 2 Ex EEXBIT Al 08/25/2020 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 EXHIBITI]A Dispute Final Value Value 1 7-7-027-006-0000 ETTERLEE, FARRIS D JR Bldg 518,000 460,000 58,000 9 ETTERLEE,FARRIS D JR TR 77-156 KAPUKAPU ST Land 226,000 200,000 26,000 B MACINNIS,MARK E TR KAILUA KONA HI 96740 Total 744,000 660,000 84,000 2020 Ex -Bldg 120,000 120,000 0 L 77-156 KAPUKAPU STREET Ex -Land 0 0 0 T SETTLEMENT - B $460,000 L $200,000 EX $120,000 PITT 9 Ex 1 7-7-028-022-0000 LILLEY, DAVID/SUSAN/MATTHEW Bldg 697,000 625,000 72,000 9 LILLEY,DAVID 77-281 HOOMOHALA RD Land 233,500 210,000 23,500 B KAILUA KONA HI 96740-4447 Total 930,500 835,000 95,500 2020 Ex -Bldg 160,000 160,000 0 L 77-281 HOOMOHALA ROAD Ex -Land 0 0 0 T SETTLEMENT - B $616,500 L $233,500 $160,000 PITT 9 Ex 1 7-8-007-021-0000 FARMAN, SHAHRAM Bldg 635,400 330,800 304,600 B P BISHOP ESTATE TTEES 301 TOLAND ST Land 233,700 119,300 114,400 B GHAZI,SAEED SAN FRANCISCO CA 94124 Total 869,100 450,100 419,000 2020 GOLLESTANI,AMY Ex -Bldg 0 0 0 L 78-7048 KUAKINI HIGHWAY Ex -Land 0 0 0 T SETTLEMENT - B $438,100 L $233,700 EX $0 PITT 1 Ex 5 8-2-009-035-0000 ONO, KENNETH T TR Bldg 749,100 713,200 35,900 ONO,KENNETH T TR PO BOX 275 Land 20,600 19,900 700 B CAPTAIN COOK HI 96704-0275 Total 769,700 733,100 36,600 2020 Ex -Bldg 160,000 160,000 0 L 82-5899 A OLD GOVERNMENT ROAD Ex -Land 0 0 0 T SETTLEMENT - B $715,800 L $319,500 EX $160,000 PITT 9 Ex 1 8-8-011-050-0000 MCKENNA, KATHLEEN M Bldg 486,800 380,000 106,800 MCKENNA, KATHLEEN MARY 7676 GRAVENSTEIN HWY Land 18,000 18,000 0 B COTATI CA 94931 Total 504,800 398,000 106,800 2020 Ex -Bldg 0 0 0 L 88-1523 UMI AVENUE Ex -Land 0 0 0 T SETTLEMENT - B $460,900 L $18,000 EX $0 PITT 1 Ex 5 9-2-078-061-0000 DENZLER, MELANIE Bldg 219,000 164,500 54,500 DENZLER,MELANIE E 76-6253 KOKO OLUA WAY Land 10,500 10,500 0 B KAILUA KONA HI 96740 Total 229,500 175,000 54,500 2020 Ex -Bldg 0 0 0 L 92-8787 LEHUA LANE Ex -Land 0 0 0 T SETTLEMENT - B $164,500 L $10,500 EX $0 PITT 5 Ex EXHIBIT Ai 08/25/2020 09:10 9:00 AM SETTLEMENTS PITT Parcel ID Claimant Name OVRPT Owner Name(s) Address Grand Total COUNTY OF HAWAII Register Of Appeal Account EXHIBIT A Board Of Review Appeals Agenda Final Value EXHIBIT 08/25/2020 09:10 9:00 AM SETTLEMENTS Original Taxpayer Dispute Value Value Value Bldg 8,121,500 6,252,800 1,868,700 Land 2,098,600 1,666,900 431,700 Total 10,220,100 7,919,700 2,300,400 Ex -Bldg 920,000 920,000 0 Ex -Land 0 0 0 Final Value EXHIBIT 08/25/2020 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 B Appeals Agenda Original Taxpayer Dispute Final Value Value Value Value 5 5-5-002-010-0003 ROGAN, THOMAS A JR Bldg 284,900 270,000 14,900 9 ROGAN,THOMAS A JR PO BOX 190856 Land 313,300 300,000 13,300 B GLACKEN,SUSAN E HAWI HI 96719-0782 Total 598,200 570,000 28,200 2020 Ex -Bldg 180,000 180,000 0 L 55-780 A HAWI ROAD Ex -Land 0 0 0 T SETTLEMENT - B $270,000 L $300,000 EX $180,000 PITT 9 Ex 5 5-9-009-021-0000 GATTIS, RICHARD WAYNE Bldg 0 0 0 GATTIS,RICHARD WAYNE 1650 N SHORELINE DR Land 379,400 300,000 79,400 B GATTIS,LYNN ANN WASILLA AK 99654 Total 379,400 300,000 79,400 2020 Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENT - B $0 L $314,900 EX $0 PITT 5 Ex 5 5-9-013-087-0000 BROWN, BOYCE R AAL ALC Bldg 0 0 0 BROWN,BOYCE R PROFIT SHARING PLAN TRUST Land 192,600 155,000 37,600 B 3502 LOST PINE COVE Total 192,600 155,000 37,600 2020 AUSTIN TX 78739 Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENT - B $0 L $155,000 EX $0 PITT 5 Ex 2 6-7-002-001-0019 KIND, STEVE & LORI Bldg 562,200 535,400 26,800 KIND,STEVEN A 435 NEWCASTLE ST Land 148,300 148,300 0 B KIND,LORI J THOUSAND OAKS CA 91361 Total 710,500 683,700 26,800 2020 Ex -Bldg 0 0 0 L 67-5040 YUTAKA PEN PLACE Ex -Land 0 0 0 T SETTLEMENT - B $535,400 L $148,300 EX $0 PITT 2 Ex 1 6-8-027-026-0000 FENSTER, ANDREW Bldg 1,919,300 1,400,000 519,300 DREWPUP 2 LLC DREWPUP 2 LLC Land 363,100 350,000 13,100 B 140 RIVERSIDE DR APT 18K Total 2,282,400 1,750,000 532,400 2020 NEW YORK NY 10024 Ex -Bldg 0 0 0 L 68-132 E PUKAUA PLACE Ex -Land 0 0 0 T SETTLEMENT - B $1,869,400 L $363,100 EX $0 PITT 1 Ex 5 7-1-006-111-0000 PETTIT, JOSEPH S Bldg 793,400 673,000 120,400 9 PETTIT,JOSEPH S 71-1744 PUU KAMANU LOOP Land 167,600 167,000 600 B KAI LUA KONA HI 96740 Total 961,000 840,000 121,000 2020 Ex -Bldg 180,000 180,000 0 L 71-1744 PUU KAMANU LOOP Ex -Land 0 0 0 T SETTLEMENT - B $713,800 L $167,600 EX $180,000 PITT 9 Ex EXHIBIT B 08/25/2020 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 EXHIBIT B Appeals Agenda Original Taxpayer Dispute Final Value Value Value Value 5 7-1-006-123-0000 MAURICE, FREDRICK JON Bldg 714,300 680,000 34,300 MAURICE, FREDRICK JON 71-1769 PUU LANI DR Land 226,300 156,100 70,200 B ERNST,MARYELLEN KAILUA KONA HI 96740 Total 940,600 836,100 104,500 2020 Ex -Bldg 0 0 0 L 71-1769 PUU LANI DRIVE Ex -Land 0 0 0 T SETTLEMENT - B $714,300 L $161,600 EX $0 PITT 5 Ex 1 7-2-008-031-0000 KENNEY,VAUGHN GORDON Bldg 734,400 560,000 174,400 KENNEY,VAUGHN GORDON 74019 TWP RD 710 Land 166,400 160,000 6,400 B COUNTY OF GP NO.1 Total 900,800 720,000 180,800 2020 ALBERTA T8W 5G7 CANADA Ex -Bldg 0 0 0 L 72-3989 B ROAD Ex -Land 0 0 0 T SETTLEMENT - B $675,400 L $166,400 EX $0 PITT 1 Ex 1 7-2-022-035-0000 MUELLER, LAWRENCE A Bldg 5,427,000 4,823,800 603,200 KONA VILLA 4 LLC KONA VILLA 4 LLC Land 1,684,200 1,684,200 0 B 1312 17TH STREET SUITE 609 Total 7,111,200 6,508,000 603,200 2020 DENVER CO 80202 Ex -Bldg 0 0 0 L 72-158 LI POA PLACE Ex -Land 0 0 0 T SETTLEMENT - B $4,823,800 L $1,684,200 EX $0 PITT 1 Ex 1 7-5-005-012-0000 BIG SURF TRUST Bldg 17,861,100 9,740,000 8,121,100 BIG SURF,TR 505 FIFTH AVE SOUTH #900 Land 16,623,800 15,510,000 1,113,800 B SEATTLE WA 98104 Total 34,484,900 25,250,000 9,234,900 2020 Ex -Bldg 0 0 0 L 75-5530 KONA BAY DRIVE 96740 Ex -Land 0 0 0 T SETTLEMENT - B $11,171,600 L $15,828,400 EX $0 PITT 1 Ex 5 7-5-010-085-0000 UNIVERSITY OF THE NATIONS KONA Bldg 0 0 0 UNIVERSITY OF THE NATIONS 175-5851 KUAKINI HWY # 433 Land 1,793,600 1,793,600 0 B KAI LUA KONA HI 96740-2199 Total 1,793,600 1,793,600 0 2020 Ex -Bldg 0 0 0 L 75-5911 KUAKINI HIGHWAY Ex -Land 0 1,793,600 1,793,600 T SETTLEMENT - B $0 L $1,793,600 EX $412,500 PITT 5 Ex 2 7-5-020-016-0010 VETTER-SEXTON, STEPHANIE TTEE Bldg 505,100 441,900 63,200 VETTER-SEXTON,TRST 3410 TONY DR Land 42,700 42,700 0 B SAN DIEGO CA 92122-2305 Total 547,800 484,600 63,200 2020 Ex -Bldg 0 0 0 L 75-6106 ALII DRIVE Ex -Land 0 0 0 T SETTLEMENT - B $441,900 L $42,700 EX $0 PITT 2 Ex EXHIBIT B 08/25/2020 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 EXHIBIT B Appeals Agenda Original Taxpayer Dispute Final Value Value Value Value 1 7-5-022-090-0000 AGARKOV, ALEKSANDR Bldg 757,700 408,300 349,400 AGARKOV,ALEKSANDR 75-198 ALAKAI ST Land 178,200 178,200 0 B KAILUA KONA HI 96740 Total 935,900 586,500 349,400 2020 Ex -Bldg 0 0 0 L 75-198 ALAKAI STREET Ex -Land 0 0 0 T SETTLEMENT - B $661,500 L $178,200 EX $0 PITT 1 Ex 5 8-1-021-009-0000 TAVARES, ROBERT J SR Bldg 1,167,600 932,500 235,100 9 TAVARES,ROBERT J SR/VERNA PO BOX 690 Land 190,300 190,300 0 B CAPTAIN COOK HI 96704 Total 1,357,900 1,122,800 235,100 2020 Ex -Bldg 117,300 160,000 42,700 L 81-2049 OMEO ROAD Ex -Land 42,700 42,700 0 T SETTLEMENT - B $1,062,000 L $190,300 EX $160,000 PITT 9 Ex 5 9-2-104-058-0000 CHAPMAN, MICHAEL & CYNTHIA Bldg 187,900 163,000 24,900 CHAPMAN,MICHAEL STEVEN 92-1329 PRINCE KUHIO BLVD #4 PMB Land 8,500 8,000 500 B CAPTAIN COOK HI 96704 Total 196,400 171,000 25,400 2020 Ex -Bldg 0 0 0 L 92-1858 LUAU DRIVE Ex -Land 0 0 0 T SETTLEMENT - B $156,500 L $8,500 EX $0 PITT 5 Ex Grand Total Bldg 30,914,900 20,627,900 10,287,000 Land 22,478,300 21,143,400 1,334,900 Total 53,393,200 41,771,300 11,621,900 Ex -Bldg 477,300 520,000 42,700 Ex -Land 42,700 1,836,300 1,793,600 EXHIBIT B 08/25/2020 13:40 1:30 PM SETTLEMENTS