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Home My WebLink About2020-09-08 BOR MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Tuesday, September 8, 2020 Aupuni Center Conference Room 101 Pauahi St., Hilo, 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 Nelson Harano; 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. Mr. Yoshimoto read an email from board member, Diane Blancett-Maddock explaining the reason of her absence from today and tomorrow's scheduled appeal hearings. APPROVAL OF MEETING MINUTES The minutes of the appeal hearings on July 7, 8, 14, and 15, 2020 were provided to the Board for approval. No corrections were noted. A call for questions was made. Ms. Reinhard moved to approve all the minutes provided for review. Seconded by Mr. Okumoto. A call for questions was made. Motion passes by a vote of 4:0. CASE #39085 — CERMELJ, ALOHALANI HOPE TM K 1-2-028-066-0000 Present was appellant, Alohalani Cermelj. Present for the County was Appraisal Supervisor, Dionne Costa. County informed the Board the absence of a signed authorization from the property owner designating the appellant as an authorized representative for the property in question. The appellant was aware and fully understood that the Board would hear her case however would not be able to render a decision given that she is not the property owner or authorized representative. Property is located in the Pacific Paradise Oceanfront Estate Subdivision located in Kalapana. The land value is under appeal. Appellant presented their case. Ms. Reinhard moved to dismiss this case. Seconded by Mr. Okumoto. Motion passed by a vote of 4:0. Mr. Yoshimoto informed the Board that dismissed cases acts in favor of the County. WITHDRAWN CASES County presented to the Board appellants' requests to withdraw their appeals for the following cases: CASE NO. TAX MAP KEY APPELLANT 39554 2-4-077-020-0000 HARADA, PERRY HARUO 39494 2-7-011-004-0000 OFFICE OF THE MASTER VISIONERY A call for questions was made. Mr. Okumoto moved to accept the withdrawal. Seconded by Ms. Reinhard. 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 4 -page Appeals Agenda containing information on 18 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. Mr. Okumoto questioned the building value for Case No. 39225. Appraisal Supervisor, Dionne Costa responded for the county. Mr. Okumoto questioned the building value for Case No. 39312. Appraisal Supervisor, Dionne Costa responded for the county. Mr. Okumoto questioned the land and building values for Case No. 39861. Appraisal Supervisor, Dionne Costa responded for the county. Ms. Reinhard questioned the building status for Case No. 39861. County appraiser, Sally Kaaiakamanu responded. Mr. Hughes questioned the building value for Case No. 39551. County appraiser Shannon Arquitola responded. Tax Board of Review I September 8, 2020 Page 2 of 5 Ms. Reinhard questioned the land value for Case No. 39431. County appraiser, Brett Hosaka responded. Mr. Okumoto questioned the easement. Mr. Okumoto questioned the building and land values for Case No. 39558. County appraiser, Brett Hosaka responded. Mr. Okumoto questioned the building value for Case No. 39411. County appraiser, Kaleb Meno responded. A call for questions was made. Ms. Reinhard 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: 9:37 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 #39121 — SMITH, WESLEY WALLACE TM K 9-4-014-033-0000 Appellant Wesley Smith was present. Present for the County was appraiser, Kaleb Meno. Property is located in the Green Sands neighborhood, near Na'alehu Town. The land and building values are under appeal Appellant presented their case. County presented their case and recommended sustaining both the land and building values based on the comparable sales. Mr. Okumoto moved to sustain the County's recommendation for land and home value based on already receiving a discount and its comparable sales. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 4:0. CASE #39512, #395139 #395149 #395159 #39516 — HA H N E, CLARK H TM K 9-4-016-044-00009 9-4-016-064-00009 9-4-018-040-0009 9-4-020-031-00009 9-4-023-055-0000 Appellant was not present. Present for the County was appraiser, Kaleb Meno. Property is located in the Discovery Harbour neighborhood. Appeal is on land value. County presented their case together with any and all information provided by the appellant. County recommended sustaining the land value for all five (5) parcels. A call for questions was made. Tax Board of Review I September 8, 2020 Page 3 of 5 Mr. Okumoto moved to sustain the County's values for the five (5) lots. Seconded by Ms. Reinhard. 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 39230 1-1-018-135-0000 KAI D E GALE 39644 1-1-043-083-0000 M E LO, VICTOR P 39099 1-1-058-034-0000 FAB RO, L I B E RATO D 39493 1-5-040-088-0000 STAFFORD, RICHARD F 39410 9-2-030-050-0000 D U P U I S KAH L I L A 39390 9-4-008-065-0000 NEED HAM , DALE ALLEN 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 17 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. Mr. Hughes questioned the type of land for Case No. 39240, 39239, 39238 and 39237. County appraiser Matthew Radmilovic responded. Ms. Reinhard questioned the land and location for Case No. 39235 and 39236. County appraiser Matthew Radmilovic responded. Mr. Hughes questioned the land value for Case No. 39430. Appraisal Supervisor, Dionne Costa responded for the County. A call for questions was made. Mr. Okumoto moved to accept the settlements as presented. Seconded by Ms. Reinhard. 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. Tax Board of Review I September 8, 2020 Page 4 of 5 ANNOUNCEMENTS: Next meeting scheduled for tomorrow, September 9t" at 9:00 a.m. at the Aupuni Center Conference Room, Hilo, Hawaii. ADJOURNMENT: Meeting was adjourned at 2:32 p.m. Respectfully submitted, Sherlyn Aronce Real Property Appeals Board Clerk Tax Board of Review I September 8, 2020 Page 5 of 5 PITT Parcel ID Claimant Name OVRPT Owner Name(s) Address COUNTY OF HAWAII Register Of Appeal Account Board Of Review EXHIBIT A"I Appeals Agenda Original Taxpayer Dispute Final Value Value Value Value 1 1-1-052-008-0000 OFFICE OF THE PROTECTOR Bldg 48,000 48,000 0 OFFICE OF THE PROTECTOR PO BOX 180301 Land 15,000 10,000 5,000 B HAWAII NATIONAL PARK HI 96718 Total 63,000 58,000 5,000 2020 Ex -Bldg 0 0 0 L ALAULA STREET Ex -Land 0 0 0 T SETTLEMENTS - B $0 L $15,000 EX $0 PITT 1 Ex 5 1-1-090-043-0000 VICENTE, KALANI TIMOTHY Bldg 74,000 0 74,000 WILSON,SARA JOY PO BOX 711752 Land 10,500 10,500 0 B WILSON,NATHAN ISAAC SHIGE( MOUNTAIN VIEW HI 96771-1752 Total 84,500 10,500 74,000 2020 Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENTS - B $1,000 L $10,500 EX $0 PITT 5 Ex 5 1-5-024-004-0000 MABIE,PATTI TR Bldg 746,900 471,100 275,800 MABIE,PATTI TR PO BOX 2201 Land 35,500 34,800 700 B KEAAU HI 96749-2201 Total 782,400 505,900 276,500 2020 Ex -Bldg 0 0 0 L 15-2058 15TH AVENUE Ex -Land 0 0 0 T SETTLEMENT - B $545,900 L $35,500 EX $0 PITT 5 Ex 1 1-8-062-013-0000 LEE, KAYLIN Bldg 176,000 158,700 17,300 FEDERAL NATIONAL MORTGAG 1864 SKYLINE DR Land 8,400 7,000 1,400 B LEE,KAYLIN HONOLULU HI 96817 Total 184,400 165,700 18,700 2020 Ex -Bldg 0 0 0 L 18-2002 OHIA NANI ROAD Ex -Land 0 0 0 T SETTLEMENTS - B $155,800 L $8,400 EX $0 PITT 1 Ex 1 1-8-073-023-0000 CORREA OHANA LLC Bldg 367,300 270,800 96,500 CORREA OHANA LLC 630 KILAUEA AVE STE 101 Land 8,200 8,200 0 B HILO HI 96720 Total 375,500 279,000 96,500 2020 Ex -Bldg 0 0 0 L 18-4027 N OSHIRO ROAD Ex -Land 0 0 0 T SETTLEMENTS - B $282,000 L $8,200 EX $0 PITT 1 Ex 5 1-8-087-005-0000 CASTANARES, JOANN MARILYN CASE Bldg 0 0 0 CASTANARES,JOANN MARILYN CONNA, EDWARD LF Land 191,200 150,000 41,200 B CONNA,EDWARD L F 12003 KAGEL CANYON RD Total 191,200 150,000 41,200 2020 KAGEL CANYON CA 91342 Ex -Bldg 0 0 0 L 18-4353 A N GLENWOOD ROAD Ex -Land 0 0 0 T SETTLEMENTS - B $0 L $164,200 EX $0 PITT 5 Ex EXHIBIT Ai 09/08/2020 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 EXH I BIT A"I Appeals Agenda Original Taxpayer Dispute Final Value Value Value Value 1 1-9-009-147-0000 JACKSON, FRANCES O Bldg 0 0 0 JACKSON,FRANCES O PO BOX 804 Land 40,800 29,000 11,800 B VOLCANO HI 96785-0804 Total 40,800 29,000 11,800 2020 Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENTS - B $0 L $30,600 EX $0 PITT 1 Ex 1 1-9-014-058-0000 HANK CORREA REALTY LLC PSP Bldg 277,000 250,900 26,100 CORREA,HANK REALTY LLC PS 630 KILAUEA AVE STE101 Land 41,300 31,100 10,200 B CORREA,HANK REALTY LLC PS HILO HI 96720 Total 318,300 282,000 36,300 2020 Ex -Bldg 0 0 0 L 19-4070 MAILE AVENUE Ex -Land 0 0 0 T SETTLEMENTS - B $250,900 L $37,500 EX $0 PITT 1 Ex 1 2-2-036-028-0000 CHEN, DAVID W Bldg 793,100 350,000 443,100 D&W RENTALS LLC 640 HINANO ST Land 227,700 227,700 0 B HILO HI 96720-4427 Total 1,020,800 577,700 443,100 2020 Ex -Bldg 0 0 0 L 640 HINANO STREET Ex -Land 0 0 0 T SETTLEMENTS - B $581,700 L $227,700 EX $0 PITT 1 Ex 1 2-4-020-017-0000 EVANGELISTA, PRISCILLA Bldg 74,200 74,200 0 EVANGELISTA,ESTEBAN/PRISC 123 HOKULANI ST Land 91,400 91,400 0 B HILO HI 96720-1776 Total 165,600 165,600 0 2020 Ex -Bldg 0 0 0 L 26 ALA OLI STREET Ex -Land 0 0 0 T SETTLEMENTS - B $43,300 L $91,400 EX $0 PITT 1 Ex 1 2-5-016-042-0000 EVANGELISTA, PRISCILLA Bldg 234,100 234,100 0 EVANGELISTA,ESTEBAN/PRISC 123 HOKULANI ST Land 139,900 139,900 0 B HILO HI 96720-1776 Total 374,000 374,000 0 2020 Ex -Bldg 0 0 0 L 470 KAUMANA DRIVE Ex -Land 0 0 0 T SETTLEMENTS - B $134,900 L $139,900 EX $0 PITT 1 Ex 5 3-4-001-006-0000 SHAW, NANCY Bldg 0 0 0 SHAW,NANCY V PO BOX 1095 Land 470,400 20,000 450,400 B MURPHYS CA 95247 Total 470,400 20,000 450,400 2020 Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENTS - B $0 L $235,200 EX $0 PITT 5 Ex =EXHI7TA 09/08/2020 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 E:1EXHIBIT)--, Appeals Agenda ' I Original Taxpayer Dispute Final Value Value Value Value 5 4-7-007-082-0000 HIRSCH-KELIIHOOMALU, REBECCA T Bldg 948,400 775,000 173,400 HIRSCH-KELI'IHO'OMALU,REBEi PO BOX 6105 Land 101,800 48,000 53,800 B KAM U E LA HI 96743 Total 1,050,200 823,000 227,200 2020 Ex -Bldg 160,000 160,000 0 L 47-5330 W WAIKOEKOE LANE Ex -Land 0 0 0 T SETTLEMENTS - B $715,000 L $16,400 EX $160,000 PITT 5 Ex 1 9-4-007-033-0000 FOSTER,JANET KAY Bldg 217,000 148,900 68,100 FOSTER,JANET KAY 203 ILLINOIS AVE Land 25,000 25,000 0 B SAINT CHARLES IL 60174-2102 Total 242,000 173,900 68,100 2020 Ex -Bldg 0 0 0 L 94-6562 MAKALEKA ROAD Ex -Land 0 0 0 T SETTLEMENTS - B $197,700 L $25,000 EX $0 PITT 1 Ex 5 9-4-010-040-0000 AUREALA, WILLOW Bldg 171,000 100,000 71,000 AUREALA,WILLOW PO BOX 6306 Land 4,800 4,800 0 B OCEAN VIEW HI 96737 Total 175,800 104,800 71,000 2020 Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENTS - B $87,300 L $4,800 EX $0 PITT 5 Ex 1 9-4-022-007-0000 WHITE, JULIE K (TRUST) Bldg 555,500 420,100 135,400 WHITE,JULIE KATHRYN TRST PO BOX 44 Land 29,900 29,900 0 B WHITE,KENNETH MARION TRSI NAALEHU HI 96772 Total 585,400 450,000 135,400 2020 Ex -Bldg 0 0 0 L 94-1409 KIA LUA STREET Ex -Land 0 0 0 T SETTLEMENTS - B $458,400 L $29,900 EX $0 PITT 1 Ex 1 9-9-003-025-0000 CASTILLO, RONALD D Bldg 308,400 249,500 58,900 99-1756 PAINUI LOOP LAND TRS PO BOX 180301 Land 58,500 46,800 11,700 B HAWAII NATIONAL PARK HI 96718 Total 366,900 296,300 70,600 2020 Ex -Bldg 0 139,300 139,300 L 99-1756 PAINIU LOOP Ex -Land 0 0 0 T SETTLEMENTS - B $292,400 L $54,000 EX $138,600 PITT 1 Ex 1 9-9-010-004-0000 JUVIK, WESLEY P Bldg 527,300 452,655 74,645 9 JUVIK,WESLEY P PO BOX 180338 Land 85,300 85,300 0 B DRACULAN,MICHELLE B HAWAII NATIONAL PARK HI 96718 Total 612,600 537,955 74,645 2020 Ex -Bldg 120,000 120,000 0 L 99-323 MAUNALEO PLACE Ex -Land 0 0 0 T SETTLEMENTS - B $464,700 L $85,300 EX $120,000 PITT 9 Ex XHIBIT / 09/08/2020 09:10 9:00 AM SETTLEMENTS COUNTY OF HAWAII Register Of Appeal Account Board Of Review EXHIBIT A Appeals Agenda PITT Parcel ID Claimant Name Original Taxpayer Dispute OVRPT Owner Name(s) Address Value Value Value Grand Total Bldg 5,518,200 4,003,955 1,514,245 Land 1,585,600 999,400 586,200 Total 7,103,800 5,003,355 2,100,445 Ex -Bldg 280,000 419,300 139,300 Ex -Land 0 0 0 Final Value EXHIBIT Al 09/08/2020 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 1 1-1-005-019-0000 HALE OHIA LLC Bldg 260,200 260,200 0 HALE OHIA LLC PO BOX 758 Land 70,300 30,400 39,900 B VOLCANO HI 96785-0758 Total 330,500 290,600 39,900 2020 Ex -Bldg 0 0 0 L 11-3968 HALE OHIA ROAD Ex -Land 0 0 0 T SETTLEMENTS - B $260,200 L $42,100 EX $0 PITT 1 Ex 1 1-1-005-037-0000 HALE OHIA LLC Bldg 460,700 309,300 151,400 HALE OHIA LLC PO BOX 758 Land 63,400 24,500 38,900 B VOLCANO HI 96785-0758 Total 524,100 333,800 190,300 2020 Ex -Bldg 0 0 0 L 11-3963 HALE OHIA ROAD Ex -Land 0 0 0 T SETTLEMENTS - B $435,700 L $33,900 EX $0 PITT 1 Ex 1 1-1-005-045-0000 HALE OHIA LLC Bldg 0 0 0 HALE OHIA LLC PO BOX 758 Land 64,800 25,100 39,700 B VOLCANO HI 96785-0758 Total 64,800 25,100 39,700 2020 Ex -Bldg 0 0 0 L 11-3965 HALE OHIA ROAD Ex -Land 0 0 0 T SETTLEMENTS - B $0 L $34,700 EX $0 PITT 1 Ex 1 1-1-005-046-0000 HALE OHIA LLC Bldg 119,600 119,600 0 HALE OHIA LLC PO BOX 758 Land 54,400 21,800 32,600 B VOLCANO HI 96785-0758 Total 174,000 141,400 32,600 2020 Ex -Bldg 0 0 0 L 11-3964 HALE OHIA ROAD Ex -Land 0 0 0 T SETTLEMENTS - B $119,600 L $30,300 EX $0 PITT 1 Ex 5 1-1-029-045-0000 HAWK, SHERI FLYING Bldg 163,800 87,500 76,300 HAWK,SHERI FLYING 1499 OLD BAYSHORE HWY #111 Land 16,500 15,000 1,500 B BURLINGAME CA 94010 Total 180,300 102,500 77,800 2020 Ex -Bldg 0 0 0 L 11-2282 OHIALANI ROAD Ex -Land 0 0 0 T SETTLEMENTS - B $136,700 L $16,500 EX $0 PITT 5 Ex 5 1-2-006-002-0000 MAKUA, SAMUEL A Bldg 0 0 0 PA,LORRAINE D A TRST 41-570 KALANIANAOLE HWY Land 179,000 46,500 132,500 B NAWELI,MARY WAIMANALO HI 96795 Total 179,000 46,500 132,500 2020 KUPAHU,VIOLET Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENTS - B $0 L $52,400 EX $0 PITT 5 Ex EXHIBIT B 09/08/2020 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 1-8-010-020-0000 KAUFMAN, DEANNA C Bldg 0 0 0 KAUFMAN,DEANNA C 2519 NEWBERN DR Land 91,300 80,700 10,600 B ARIOLI,DAVID P CLEARWATER FL 33761-4945 Total 91,300 80,700 10,600 2020 Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENTS - B $0 L $80,700 EX $0 PITT 5 Ex 7 2-1-006-016-0000 SHELBY ROSE LTD Bldg 0 0 0 SHELBY ROSE LTD C/O DAVID OWENS Land 322,500 293,600 28,900 B 5 MACHIDA LN Total 322,500 293,600 28,900 2020 HILO H196720 Ex -Bldg 0 0 0 L 277 KALANIANAOLE STREET Ex -Land 0 0 0 T SETTLEMENT - B $0 L $307,100 EX $0 PITT 7 Ex 7 2-1-006-017-0000 SHELBY ROSE LTD Bldg 212,800 200,000 12,800 SHELBY ROSE LTD C/O DAVID OWENS Land 1,218,400 815,400 403,000 B 5 MACHI DA LN Total 1,431,200 1,015,400 415,800 2020 HILO H196720 Ex -Bldg 0 0 0 L 301 KALANIANAOLE STREET Ex -Land 0 0 0 T SETTLEMENT - B $212,800 L $1,160,500 EX $0 PITT 7 Ex 7 2-1-014-029-0000 H I LO BAY MARINA LLC Bldg 0 0 0 HILO BAY MARINA LLC C/O DAVID OWENS Land 297,300 100,000 197,300 B 16A RAILROAD AVE Total 297,300 100,000 197,300 2020 HILO H196720 Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENT - B $0 L $103,900 EX $0 PITT 7 Ex 7 2-1-014-030-0000 H I LO BAY MARINA LLC Bldg 0 0 0 HILO BAY MARINA LLC C/O DAVID OWENS Land 324,100 100,000 224,100 B 16A RAILROAD AVE Total 324,100 100,000 224,100 2020 HILO H196720 Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENT - B $0 L $109,000 EX $0 PITT 7 Ex 7 2-1-014-031-0000 H I LO BAY MARINA LLC Bldg 0 0 0 HILO BAY MARINA LLC C/O DAVID OWENS Land 318,300 100,000 218,300 B 16A RAILROAD AVE Total 318,300 100,000 218,300 2020 HILO H196720 Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENT - B $0 L $107,900 EX $0 PITT 7 Ex EXHIBIT BI 09/08/2020 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 7 2-1-014-074-0000 H I LO BAY MARINA LLC Bldg 0 0 0 4,435,000 HILO BAY MARINA LLC C/O DAVID OWENS Land 300,200 100,000 200,200 B 16A RAILROAD AVE Total 300,200 100,000 200,200 0 2020 HILO H196720 Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENT - B $0 L $104,500 EX $0 PITT 7 Ex 1 2-3-022-023-0000 ELIMON, RICHARD G Bldg 380,400 188,000 192,400 ELIMON,RICHARD G/PATRICIA l 2504 MCCAIN BLVD Land 133,800 133,800 0 B NORTH LITTLE ROCK AR 72116 Total 514,200 321,800 192,400 2020 Ex -Bldg 0 144,400 144,400 L 94 HALAI STREET Ex -Land 0 0 0 T SETTLEMENTS - B $293,000 L $133,800 EX $0 PITT 1 Ex 5 2-4-007-114-0000 TANAKA, CYNTHIA MAYUMI Bldg 298,400 295,000 3,400 9 TANAKA,CYNTHIA MAYUMI 2087 AINAOLA DR Land 158,100 100,000 58,100 B HILO HI 96720 Total 456,500 395,000 61,500 2020 Ex -Bldg 120,000 119,000 -1,000 L 2087 AI NAOLA DRIVE Ex -Land 0 0 0 T SETTLEMENTS - B $260,900 L $158,100 EX $120,000 PITT 9 Ex 5 2-9-003-031-0000 WYATT, JAMISON N & KATHLEEN K Bldg 1,100,600 645,000 455,600 9 WYATT,JAMISON NIEL PO BOX 100027 Land 320,900 320,900 0 B WYATT, KATHLEEN KASPAREK HAKALAU HI 96710 Total 1,421,500 965,900 455,600 2020 Ex -Bldg 120,000 120,000 0 L 29-2115 OLD MAMALAHOA HIGHWAY Ex -Land 0 0 0 T SETTLEMENTS - B $959,600 L $320,900 EX $120,000 PITT 9 Ex 5 4-7-002-010-0000 B P BISHOP ESTATE Bldg 0 0 0 B P BISHOP ESTATE KAMEHAMEHA SCHOOLS Land 501,700 9,500 492,200 B KAMEHAMEHA SCHOOLS PO BOX 3466 Total 501,700 9,500 492,200 2020 HONOLULU HI 96801-3466 Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENTS - B $0 L $97,100 EX $0 PITT 5 Ex Grand Total [EXHIBIT BI Bldg 2,996,500 2,104,600 891,900 Land 4,435,000 2,317,200 2,117,800 Total 7,431,500 4,421,800 3,009,700 Ex -Bldg 240,000 383,400 143,400 Ex -Land 0 0 0 09/08/2020 13:40 1:30 PM SETTLEMENTS