HomeMy WebLinkAbout2020-08-26 BOR MinutesTAX BOARD OF REVIEW
MEETING MINUTES
Appeal Hearings
Wednesday, August 26, 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 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 #39471 — GONIK, ELIZABETH L
TM K 6-4-018-005-0000
Present was appellant, Elizabeth Gonik. Present for the County was appraiser, Charlie Brown.
Property is located in Puukapu Homesteads just east of White Road.
Appeal is on building and land value and exemption.
Appellant presented their case and provided the Board with additional documentation. County
presented their case and recommended sustaining the assessed values to $0 for building and
$230,800 for land. A call for questions was made.
Mr. Hughes moved to sustain the county's building value at $0 and the land value to $230,800.
Seconded by Ms. Blancett-Maddock. A call for discussion was made. Motion passed by a vote
of 4:0.
CASE #39082 — LINDSEY, GABRIEL KAWANANAKOA
TM K 7-1-007-051-0000
Present were appellants, Keoni/Leif and Keoki Lindsey. Also present was their attorney, Mr. John
Olsen. Present for the County was appraiser, Wendy Hunt.
Property is located above Makani Golf Club, the only dwelling located in Puuanahulu Homesteads.
The building and land values are under appeal.
Appellants presented their case. County presented their case and recommended sustaining the land
value of $159,500 and the building value at $748,600. A call for questions was made.
Mr. Okumoto moved to sustain the county's values for the building and land. Seconded by Ms.
Blancett-Maddock. A call for discussion was made. Motion passed by a vote of 3:1 (Hughes).
CASE #39112, # 39113 — CHESLER, ANGELA
TM K 7-5-042-114-0000
The appellant, Angela Chesler was present. Present for the County was Clerical Supervisor, Ryan
Okamura.
Property is located in the Pualani Estates Phase 2 Subdivision.
The 2018 and 2019 rollback adjustment of the Home Exemption due to Short -Term Rental is under
appeal.
Appellant presented their case. County presented their case and recommended sustaining the
rollback adjustment of the Home Exemption for the 2018 and2019 tax years.
Mr. Okumoto moved to sustain the rollback adjustment for the 2018 and 2019 tax year.
Seconded by Ms. Blancett-Maddock. A call for discussion was made. Motion passed by a vote
of 4:0.
Recessed: 10:27 a.m.
Reconvened: 10:40 a.m.
CASE #39490 — ELIADES, CHRISTOPHER R
TM K 7-5-010-082-0000
The appellant, Christopher Eliades was present. Present for the County was appraiser Eric Dennis.
The property in question is located in the Wehilani Subdivision, locate south of Nani Kailua Drive and
north of Hualalai Road.
The land value is under appeal.
Tax Board of Review I August 26, 2020 Page 2 of 6
Appellant presented his case. County presented their case and recommended sustaining the current
assessed land value.
Mr. Okumoto moved to sustain the county's values. Seconded by Ms. Blancett-Maddock. A
call for discussion was made. Motion passed by a vote of 4:0.
CASE #39486 — PURENT, KIM D
TMIK 6-6-004-024-0000
Appellant was not present. Present for the County was Clerical Supervisor, Ryan Okamura.
County asked the Board if a verbal withdrawal from the appellant would be accepted. The Board did
not accept and asked if the case was rescheduled could a signed withdrawal be presented. County
could not guarantee, therefore the Board proceeded with hearing the case.
County presented their case together with any and all information provided by the appellant. County
recommended sustaining the current 2020 tax year assessment including the Home Exemption being
granted in proportion to the rental and no Homeowner's Tax Rate. A call for questions was made.
Ms. Blancett-Maddock moved to sustain the county's recommendation. Seconded by Ms.
Reinhard. A call for discussion was made. Motion passed by a vote of 4:0.
County presented to the Board appellant's request to withdraw their case. A call for questions was
made.
WITHDRAWN CASES
County presented to the Board appellants' requests to withdraw their appeals for the following cases:
CASE NO.
TAX MAP KEY
APPELLANT
39373
7-2-015-073-0000
YEATMAN, TIMOTHY J
39643
7-2-029-038-0000
PUKA PA 10 LLC
39467
7-5-034-025-0000
WOODS, CHARLENE NIANN
39358
7-7-017-054-0000
MCELREA, MARK E
39602
8-8-013-032-0000
VAN ETTI , ALBERT E
A call for questions was made.
Ms. Blancett-Maddock moved to accept the withdrawals as presented. 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 2 -page Appeals Agenda containing information on 11 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. 39223. County appraiser Hoku
Manning responded.
Tax Board of Review I August 26, 2020 Page 3 of 6
Mr. Hughes questioned the building value for Case No. 39244. County appraiser, Hoku Manning
responded.
Ms. Blancett-Maddock questioned the land value for Case No. 39511. Jennifer Long responded.
Ms. Reinhard questioned the building and land values for Case No. 39571. County appraiser Jennifer
Long responded.
A call for questions was made.
Ms. Blancett-Maddock moved to accept the settlements as presented. Seconded by Mr.
Okumoto. A call for discussion was made. Motion passed by a vote of 4:0.
Recessed: 11:36 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.
The Board proceeded with reviewing the withdrawn cases as the only appellant on the active agenda
was scheduled to join telephonically.
WITHDRAWN CASES
County presented to the Board appellants' requests to withdraw their appeals for the following cases:
CASE NO.
TAX MAP KEY
APPELLANT
39489
6-5-013-028-0000
LEONARD,JEREMY PAUL
39349
6-9-001-021-0000
NAN I PAN IAU DEVELOPMENT PARTN
39464
7-5-020-073-0258
RM ASSET MANAGEMENT LLC
39838
7-8-021-102-0000
KENSICKI, CHARLES A
39610
9-2-019-048-0000
WEAVER, TONY & NOLENE
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.
CASE #39105, # 39106 — MIRAGLIA, NICHOLAS A / YVONNE
TM K 7-7-010-010-0000
Appellants, Nicholas and Yvonne Miraglia attended telephonically at 1:33 p.m. Present for the County
was Clerical Supervisor, Ryan Okamura.
Property is located in the Malulani Gardens Subdivision.
The rollback disallowance of the Home Exemption for Tax Year 2017 and 2018 are under appeal.
Tax Board of Review I August 26, 2020 Page 4 of 6
Appellant presented their case. County presented their case and recommended sustaining the
rollback disallowance for Tax Years 2017 and 2018.
Mr. Okumoto moved to sustain the rollback disallowance for 2017 and 2018. 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 17 cases that
had reached settlement agreements between the County and the respective appellants. A copy of the
agenda is attached hereto as Exhibit B.
Mr. Hughes questioned the land value for Case No. 39350. County appraiser Charlie Brown
responded.
Ms. Blancett-Maddock questioned the building value for Case No. 39294. County appraiser Hoku
Manning responded.
Mr. Hughes questioned the building and land values for Case No. 39186. County appraiser Matt
Radmilovic responded.
Ms. Blancett-Maddock questioned the land value for Case. No. 39093. County supervisor Dionne
Costa responded.
Ms. Blancett-Maddock questioned the building and land values for Case No. 39229. County appraiser
Jennifer Long responded.
Ms. Blancett-Maddock questioned the land value for Case No. 39119. County appraiser Jennifer
Long responded.
A call for questions was made.
Ms. Blancett-Maddock moved to accept the settlements provided. Seconded by Mr. Okumoto.
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, September 8, 2020 at the Aupuni Center Conference Room in
Hilo, Hawaii.
Tax Board of Review I August 26, 2020 Page 5 of 6
ADJOURNMENT:
Meeting was adjourned at 2:06 p.m.
Respectfully submitted,
Sherlyn Aronce, Real Property Appeals Board Clerk
Tax Board of Review I August 26, 2020 Page 6 of 6
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 5-3-008-010-0000 HOYT, JOHN D
Bldg
0
0
0
WOODLEY/HOYT,TR PO BOX 1141
Land
177,000
150,000
27,000
B
KAPAAU HI 96755
Total
177,000
150,000
27,000
2020
Ex -Bldg
0
0
0
L
Ex -Land
0
0
0
T
SETTLEMENT - B $0 L $150,000 EX $0 PITT 1
Ex
5 5-9-011-031-0000 GILLESPIE, MICHAEL J
Bldg
0
0
0
GILLESPIE, FAMILY TRST PO BOX 1055
Land
300,200
150,000
150,200
B
PALOS VERDES ESTATES CA 90274
Total
300,200
150,000
150,200
2020
Ex -Bldg
0
0
0
L
Ex -Land
0
0
0
T
SETTLEMENT - B $0 L $150,000 EX $0 PITT 5
Ex
5 5-9-012-010-0000 HARMELIN, JONATHAN S
Bldg
1,735,300
1,475,000
260,300
HARM ELI N,JONATHAN SAMUEL 103 QUAKER LN
Land
290,700
225,000
65,700
B
VILLANOVA PA 19085
Total
2,026,000
1,700,000
326,000
2020
Ex -Bldg
0
0
0
L
59-391 OLOMANA ROAD
Ex -Land
0
0
0
T
SETTLEMENT - B $1,530,600 L $225,000 EX $0 PITT 5
Ex
5 5-9-013-067-0000 TALBOT, MARY SULLIVAN
Bldg
0
0
0
TALBOT,MARY SULLIVAN PO BOX 383963
Land
201,000
150,000
51,000
B
WAIKOLOA HI 96738
Total
201,000
150,000
51,000
2020
Ex -Bldg
0
0
0
L
59-109 KA NANI PLACE
Ex -Land
0
0
0
T
SETTLEMENT - B $0 L $168,800 EX $0 PITT 5
Ex
1 5-9-016-040-0000 MA, YAN
Bldg
2,431,500
1,886,300
545,200
TBYM TRST 10111 CRESCENT COURT
Land
670,400
670,400
0
B
CUPERTINO CA 95014
Total
3,101,900
2,556,700
545,200
2020
Ex -Bldg
0
0
0
L
59-197 LELE NAIA DRIVE
Ex -Land
0
0
0
T
SETTLEMENT - B $1,886,300 L $670,400 EX $0 PITT 1
Ex
1 6-8-033-023-0000 KEHRIOTIS, JOHN
Bldg
3,634,000
1,732,600
1,901,400
KEHRIOTIS,FAMILY TR 100 SARATOGA AVE STE 300
Land
1,069,700
510,000
559,700
B
SANTA CLARA CA 95051
Total
4,703,700
2,242,600
2,461,100
2020
Ex -Bldg
0
0
0
L
68-1048 HONOKAOPE PLACE
Ex -Land
0
0
0
T
SETTLEMENT - B $2,601,200 L$1,069,700 EX $0 PITT 1
Ex
EXHIBIT A 08/26/2020 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 7-2-032-028-0000 PUKA PA 10 LLC
Bldg
0
0
0
8,566,800
PUKA PA 10 LLC LES ZIEVE, MEMBER
Land
3,569,500
3,100,000
469,500
B
PO BOX 1596
Total
3,569,500
3,100,000
469,500
0
2020
KAILUA KONA HI 96745-1596
Ex -Bldg
0
0
0
L
72-608 LI U PLACE
Ex -Land
0
0
0
T
SETTLEMENT - B $0 L $3,399,500 EX $0 PITT 1
Ex
2 7-8-013-003-0095 LONGENECKER, BOB/SANDRA TRST
Bldg
546,800
350,000
196,800
LONGENECKER,BOB/SANDRA T PO BOX 7399 PMB #368
Land
94,100
94,100
0
B
BRECKENRIDGE CO 80424-7399
Total
640,900
444,100
196,800
2020
Ex -Bldg
0
0
0
L
78-6800 ALII DRIVE
Ex -Land
0
0
0
T
SETTLEMENT - B $444,900 L $94,100 EX $0 PITT 2
Ex
5 7-9-001-041-0000 NICHOLAS, JOSEPH
Bldg
0
0
0
SOUZA,JOSEPH NICHOLAS III SOUZA, KRISTEN LEE
Land
899,500
899,500
0
B
SOUZA,KRISTEN LEE 47-079 KAMEHAMEHA HWY
Total
899,500
899,500
0
2020
KANEOHE HI 96744
Ex -Bldg
0
0
0
L
Ex -Land
0
68,200
68,200
T
SETTLEMENT - B $0 L $68,200 EX $0 PITT 5
Ex
1 8-2-002-002-0000 CAPTAIN COOK RANCH LLC
Bldg
15,000
0
15,000
CAPTAIN COOK RANCH LLC PO BOX 131
Land
644,500
644,500
0
B
HONOLULU HI 96810-0131
Total
659,500
644,500
15,000
2020
Ex -Bldg
0
0
0
L
82-6159 NAPOOPOO ROAD
Ex -Land
0
0
0
T
SETTLEMENT - B $15,000 L $639,900 EX $0 PITT 5
Ex
1 8-2-002-058-0000 CAPTAIN COOK RANCH LLC
Bldg
0
0
0
CAPTAIN COOK RANCH LLC PO BOX 131
Land
650,200
650,200
0
B
HONOLULU HI 96810-0131
Total
650,200
650,200
0
2020
Ex -Bldg
0
0
0
L
NAPOOPOO ROAD
Ex -Land
0
0
0
T
SETTLEMENT - B $0 L $646,800 EX $0 PITT 5
Ex
Grand Total Bldg
8,362,600
5,443,900
2,918,700
Land
8,566,800
7,243,700
1,323,100
Total
16,929,400
12,687,600
4,241,800
Ex -Bldg
0
0
0
Ex -Land
0
68,200
68,200
08/26/2020 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
5 5-9-012-047-0000 SOLTANI,SAEED
Bldg
0
0
0
SOLTANI,SAEED SOLTANI,SUSAN ANNE
Land
333,400
236,000
97,400
B
PO BOX 17811
Total
333,400
236,000
97,400
2020
ANAHEIM CA 92817-7811
Ex -Bldg
0
0
0
L
Ex -Land
0
0
0
T
SETTLEMENT - B $0 L $236,000 EX $0 PITT 5
Ex
5 5-9-013-060-0000 NEDUNGADI, ASHOK
Bldg
0
0
0
NEDUNGADI,ASHOK 7107 WASHITA WAY
Land
195,600
167,600
28,000
B
NEDUN,GITA SAN ANTONIO TX 78256
Total
195,600
167,600
28,000
2020
Ex -Bldg
0
0
0
L
Ex -Land
0
0
0
T
SETTLEMENT - B $0 L $167,600 EX $0 PITT 5
Ex
5 5-9-013-071-0000 DONOVAN, JAMES MICHAEL
Bldg
0
0
0
DONOVAN,JAMES MICHAEL PO BOX 385559
Land
192,200
135,000
57,200
B
WAIKOLOA HI 96738-0559
Total
192,200
135,000
57,200
2020
Ex -Bldg
0
0
0
L
Ex -Land
0
0
0
T
SETTLEMENT - B $0 L $135,000 EX $0 PITT 5
Ex
5 5-9-013-072-0000 DONOVAN, JAMES MICHAEL
Bldg
0
0
0
DONOVAN,JAMES MICHAEL PO BOX 385559
Land
194,800
140,000
54,800
B
WAIKOLOA HI 96738-0559
Total
194,800
140,000
54,800
2020
Ex -Bldg
0
0
0
L
Ex -Land
0
0
0
T
SETTLEMENT - B $0 L $140,000 EX $0 PITT 5
Ex
1 5-9-016-004-0000 KRUSE, SUSAN LYNNE
Bldg
1,878,500
1,498,200
380,300
KRUSE,SUSAN LYNNE 10400 BLACKWOLF CIR
Land
373,800
373,800
0
B
ANCHORAGE AK 99507-1202
Total
2,252,300
1,872,000
380,300
2020
Ex -Bldg
0
0
0
L
59-111 LAUHAU PLACE
Ex -Land
0
0
0
T
SETTLEMENT - B $1,500,000 L $373,800 EX $0 PITT 1
Ex
1 6-2-004-011-0000 HYDE TRUST
Bldg
1,778,800
1,251,300
527,500
HYDE,JULIE L HYDE, THOMAS F TRUSTEE
Land
1,017,100
742,700
274,400
B
62-3622 LEIHULU PL
Total
2,795,900
1,994,000
801,900
2020
KAMUELA HI 96743
Ex -Bldg
0
0
0
L
62-3622 LEIHULU PLACE
Ex -Land
0
0
0
T
SETTLEMENT - B $1,229,700 L $776,000 EX $0 PITT 1
Ex
EXHIBIT BI 08/26/2020 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 6-8-032-089-0000 GEE, DARRIN
Bldg
462,500
380,200
82,300
9 GEE,DARRIN/DARIEN TR PO BOX 383807
Land
161,600
158,400
3,200
B
WAIKOLOA HI 96738-3807
Total
624,100
538,600
85,500
2020
Ex -Bldg
120,000
120,000
0
L
68-1702 HULU STREET
Ex -Land
0
0
0
T
SETTLEMENT - B $416,800 L $161,600 EX $120,000 PITT 9
Ex
1 6-9-001-027-0000 NANI PANIAU DEVELOPMENT PARTN
Bldg
0
0
0
NANI PANIAU DEVELOPMENT R 590 LIPOA PARKWAY STE 259
Land
2,188,500
942,000
1,246,500
B
KIHEI HI 96753
Total
2,188,500
942,000
1,246,500
2020
Ex -Bldg
0
0
0
L
Ex -Land
0
0
0
T
SETTLEMENT - B $0 L $1,532,000 EX $0 PITT 1
Ex
5 7-1-006-051-0000 BERSON, AMY
Bldg
672,100
567,100
105,000
BERSON,AMY TR 3102 STELLI NG DR
Land
157,900
157,900
0
B
PALO ALTO CA 94303
Total
830,000
725,000
105,000
2020
Ex -Bldg
0
0
0
L
71-1411 PUU KAMANU LANE
Ex -Land
0
0
0
T
SETTLEMENT - B $567,100 L $157,900 EX $0 PITT 5
Ex
6 7-2-003-014-0000 KAUPULEHU DEVELOPMENTS
Bldg
0
0
0
B P BISHOP ESTATE TTEES 1100 ALAKEA ST STE 2900
Land
1,494,100
1,381,600
112,500
B
KAUPULEHU DEVELOPMENTS HONOLULU HI 96813-2833
Total
1,494,100
1,381,600
112,500
2020
Ex -Bldg
0
0
0
L
Ex -Land
0
0
0
T
SETTLEMENT - B $0 L $1,395,400 EX $0 PITT 6
Ex
2 7-3-010-051-0037 RM ASSET MANAGEMENT LLC
Bldg
268,300
214,600
53,700
RM ASSET MANAGEMENT LLC PO BOX 152193
Land
39,500
39,500
0
B
ARLINGTON TX 76015
Total
307,800
254,100
53,700
2020
Ex -Bldg
0
0
0
L
73-1111 NUUANU PLACE
Ex -Land
0
0
0
T
SETTLEMENT - B $260,500 L $39,500 EX $0 PITT 2
Ex
5 7-5-001-076-0000 ROBERG, KENDALL
Bldg
593,200
495,000
98,200
9 ROBERG,KENDALL HANS 75-5342 LAAULU RD
Land
425,100
355,000
70,100
B
HOLUALOA HI 96725-9617
Total
1,018,300
850,000
168,300
2020
Ex -Bldg
120,000
120,000
0
L
75-5342 LAAULU ROAD
Ex -Land
0
0
0
T
SETTLEMENT - B $549,000 L $351,000 EX $120,000 PITT 9
Ex
EXHIBIT B 08/26/2020 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
5 7-5-012-090-0000 MILANI, CYNTHIA D
Bldg
1,644,700
1,350,900
293,800
8,094,200
MILANI,CYNTHIA 75-505 NANI KAILUA DR
Land
275,700
275,700
0
B
KAILUA KONA HI 96740
Total
1,920,400
1,626,600
293,800
0
2020
Ex -Bldg
0
80,000
80,000
L
75-505 NANI KAILUA DRIVE
Ex -Land
0
0
0
T
SETTLEMENT - B $1,358,500 L $275,700 EX $0 PITT 5
Ex
1 7-8-021-097-0000 BROOKS, MARCIA
Bldg
1,212,400
1,000,000
212,400
HARDING,TRST OF 2000 78-6957 KIAAINA ST
Land
340,100
300,000
40,100
B
KAILUA KONA HI 96740
Total
1,552,500
1,300,000
252,500
2020
Ex -Bldg
0
180,000
180,000
L
78-6957 KIAAI NA STREET
Ex -Land
0
0
0
T
SETTLEMENT - B $1,000,000 L $300,000 EX $0 PITT 1
Ex
5 7-9-007-072-0000 ALBAN, DEEPA T
Bldg
2,442,200
1,150,000
1,292,200
ALBAN,JOSEPH B 79-7346 MAMALAHOA HWY
Land
88,100
15,000
73,100
B
ALBAN,DEEPA KEALAKEKUA HI 96750
Total
2,530,300
1,165,000
1,365,300
2020
Ex -Bldg
160,000
160,000
0
L
79-7346 HAWAII BELT ROAD
Ex -Land
0
0
0
T
SETTLEMENT - B $1,828,600 L $49,000 EX $160,000 PITT 5
Ex
5 8-1-006-002-0000 MORINOUE FAMILY TRUST
Bldg
121,700
121,700
0
MORINOUE,FAMILY TRST 24371 GOLDRUSH RIDGE LN
Land
342,800
226,100
116,700
B
LAGUNA NIGUEL CA 92677
Total
464,500
347,800
116,700
2020
Ex -Bldg
0
0
0
L
81-6320 HAWAII BELT ROAD
Ex -Land
0
0
0
T
SETTLEMENT - B $121,700 L $114,400 EX $0 PITT 5
Ex
5 8-1-029-034-0000 HIRKO, JOSEPH M
Bldg
0
0
0
HIRKO,JOSEPH/CECILIA FAMIL) 115 GREYSTONE POINT
Land
273,900
68,300
205,600
B
BOERNE TX 78006
Total
273,900
68,300
205,600
2020
Ex -Bldg
0
0
0
L
81-6507 LAU PAI WAY
Ex -Land
0
0
0
T
SETTLEMENT - B $0 L $195,000 EX $0 PITT 5
Ex
Grand Total
EXHIBIT BI
Bldg
11,074,400
8,029,000
3,045,400
Land
8,094,200
5,714,600
2,379,600
Total
19,168,600
13,743,600
5,425,000
Ex -Bldg
400,000
660,000
260,000
Ex -Land
0
0
0
08/26/2020 13:40 1:30 PM SETTLEMENTS