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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