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Home My WebLink About2020-09-09 BOR MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Wednesday, September 9, 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 Diana Mellon -Lacey; 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 Diana Mellon -Lacey 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: CASE NO. TAX MAP KEY APPELLANT 39274 220220260000 KI M U RA, JOHN & GAIL 39276 220240170000 CHOCK, K L TRUST 39502 220290130014 TOKUNAGA, MICHAEL & PEGGY 39504 220290130016 SASAK I, GAB R I E L 39503 220290130017 TOKUNAGA, MICHAEL & PEGGY 39228 220340420000 YOS H I O KA, PAUL & PAULA 39271 220370210000 SEOA FAMILY TRUST 39270 220380420000 SEOA FAMILY TRUST 39269 220381330000 S H I MAB U KU RO, CRAIG 39278 220391340000 CHOCK, K L TRUST 39277 220391350000 CHOCK, K L TRUST CASE NO. TAX MAP KEY APPELLANT 39273 220460470000 N ISH I NA, M ELVI N & EVA 39501 230180190000 KAM ISATO, THOMAS & GAYLE 39836 230200040000 SONOMURA RENTALS LLC 39272 230210190000 SAKAMOTO, RIAN & MILLICENT 39498 230260230000 BAD E N OC H , LAU RAYN E 39310 240131140000 WARD, GUY B 39500 240141980000 I KEDA, KEN & CATHY 39499 240200230000 HARADA, PAU L I N E 39497 240211610000 BAD E N OC H , LAU RAYN E 39275 240240840000 YAMANE, ROBERT & NOREEN 39280 240441000000 HARADA, JEAN 39279 240530390000 HARADA, JEAN Present were the appellants' authorized representative, Sean Ginoza from Ginoza Realty, representing all twenty-three (23) cases. Present for the County was Clerical Supervisor, Ryan Okamura. Appellants' representative and the Board were in favor of hearing all cases together. The Property Tax Land Classification for Affordable Rental Housing is under appeal. Appellants' representative presented their case. County presented their case and recommended that the current assessment without the Affordable Rental Housing Tax Classification be sustained for the 2020 tax year. Mr. Okumoto 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. WITHDRAWN CASES County presented to the Board appellants' requests to withdraw their appeals for the following cases: CASE NO. TAX MAP KEY APPELLANT 39433 1-2-041-081-0000 PRESTON, FOREST III 39268 2-2-042-104-0000 TATE I S H I, BRIAN 39297 2-4-019-036-0000 DAILY, SEAN CHRISTOPHER A call for questions was made. Mr. Harano 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 2 -page Appeals Agenda containing information on 11 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. Tax Board of Review I September 9, 2020 Page 2 of 6 Clerical Supervisor, Ryan Okamura informed the Board of a correction to the agenda as follows: Case No. 39295 Page 1 Correction: Exemption amount should be corrected from $50,000 to $100,000 due to two applied exemptions. Ms. Reinhard questioned the building value for Case No. 39265. County appraiser Kai Cann responded. Ms. Reinhard questioned the building value for Case No. 39315. County appraiser Shannon Arquitola responded. A call for questions was made. Mr. Harano 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. 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. TOWER WAIAKEA APARTMENTS LLC Tax Board of Review I September 9, 2020 Page 3 of 6 TMK CASE NO TMK CASE NO TMK CASE NO 1. 220300030001 39671 24. 220300030045 39696 47. 220300030086 39719 2. 220300030002 39672 25. 220300030048 39697 48. 220300030091 39720 3. 220300030003 39673 26. 220300030050 39698 49. 220300030092 39721 4. 220300030009 39676 27. 220300030052 39699 50. 220300030093 39722 5. 220300030010 39677 28. 220300030054 39700 51. 220300030094 39723 6. 220300030014 39678 29. 220300030055 39701 52. 220300030095 39724 7. 220300030015 39679 30. 220300030064 39702 53. 220300030104 39725 8. 220300030017 39680 31. 220300030065 39703 54. 220300030108 39726 9. 220300030019 39714 32. 220300030066 39704 55. 220300030109 39727 10. 220300030020 39682 33. 220300030067 39705 56. 220300030110 39728 11. 220300030024 39683 34. 220300030068 39706 57. 220300030111 39729 12. 220300030026 39684 35. 220300030069 39707 58. 220300030113 39730 13. 220300030027 39685 36. 220300030070 39708 59. 220300030117 39731 14. 220300030028 39686 37. 220300030071 39709 60. 220300030122 39732 15. 220300030029 39687 38. 220300030072 39710 61. 220300030123 39733 16. 220300030030 39688 39. 220300030073 39711 62. 220300030125 39734 17. 220300030032 39689 40. 220300030074 39712 63. 220300030131 39735 18. 220300030033 39690 41. 220300030078 39713 64. 220300030135 39736 19. 220300030034 39691 42. 220300030079 39681 65. 220300030137 39737 20. 220300030036 39692 43. 220300030080 39715 66. 220300030138 39738 21. 220300030041 39693 44. 220300030082 39716 67. 220300030139 39739 22. 220300030042 39694 45. 220300030083 39717 68. 220300030140 39740 23. 220300030043 39695 46. 220300030084 39718 69. 220300030141 39741 Tax Board of Review I September 9, 2020 Page 3 of 6 Note: Ms. Reinhard recused herself from this case. Present were the appellant's attorney's, Mr. Vaughn Cook and Mr. Lincoln Ashida of Torkildson, Katz, Hetherington, Harris, Knorek, Attorneys at Law. Present for the County was Valuation Analyst, Ernest Texeira and Appraisal Supervisor, Dionne Costa. The units are commercial zoned, condos located on Hualani Street in Hilo at the Waiakea Villas Condominium Complex. The land and building values are under appeal. County grouped their cases and presented 30 units that were of poor condition. Appellant's representative presented their case as a bulk purchase and informed the Board that they would like to withdraw their request for confidentiality and provided the appraisal report for the Board and County's review. County directed the Board's attention as to the intended use of the appraisal report. County recommended sustaining the land and building values for all parcels. Mr. Hughes moved to go into executive session to consult with the Corporation Counsel. Seconded by Mr. Harano. A call for discussion was made. Motion passed by a vote of 2:1 (Okumoto). Entered into executive session at 2:44 p.m. Tax Board of Review I September 9, 2020 Page 4 of 6 TMK CASE NO TMK CASE NO TMK CASE NO 70. 220300030142 39742 101. 220300030185 39773 132. 220300030226 39800 71. 220300030143 39743 102. 220300030187 39774 133. 220300030227 39801 72. 220300030144 39744 103. 220300030192 39775 134. 220300030228 39802 73. 220300030145 39745 104. 220300030196 39830 135. 220300030229 39803 74. 220300030146 39746 105. 220300030197 39831 136. 220300030230 39804 75. 220300030147 39747 106. 220300030198 39832 137. 220300030231 39805 76. 220300030149 39748 107. 220300030199 39833 138. 220300030232 39806 77. 220300030150 39749 108. 220300030201 39776 139. 220300030233 39807 78. 220300030151 39750 109. 220300030203 39777 140. 220300030234 39808 79. 220300030152 39751 110. 220300030204 39778 141. 220300030235 39809 80. 220300030153 39752 111. 220300030205 39779 142. 220300030236 39810 81. 220300030154 39753 112. 220300030206 39780 143. 220300030237 39811 82. 220300030155 39754 113. 220300030207 39781 144. 220300030238 39834 83. 220300030156 39755 114. 220300030208 39782 145. 220300030241 39812 84. 220300030157 39756 115. 220300030209 39783 146. 220300030242 39813 85. 220300030158 39757 116. 220300030210 39784 147. 220300030243 39814 86. 220300030160 39758 117. 220300030211 39785 148. 220300030244 39815 87. 220300030161 39759 118. 220300030212 39786 149. 220300030245 39816 88. 220300030162 39760 119. 220300030213 39787 150. 220300030246 39817 89. 220300030163 39761 120. 220300030214 39788 151. 220300030247 39818 90. 220300030165 39762 121. 220300030215 39789 152. 220300030248 39819 91. 220300030169 39763 122. 220300030216 39790 153. 220300030249 39820 92. 220300030170 39764 123. 220300030217 39791 154. 220300030250 39821 93. 220300030171 39765 124. 220300030218 39792 155. 220300030251 39822 94. 220300030173 39766 125. 220300030219 39793 156. 220300030252 39823 95. 220300030174 39767 126. 220300030220 39794 157. 220300030253 39824 96. 220300030176 39768 127. 220300030221 39795 158. 220300030254 39825 97. 220300030178 39769 128. 220300030222 39796 159. 220300030255 39826 98. 220300030179 39770 129. 220300030223 39797 160. 220300030256 39827 99. 220300030180 39771 130. 220300030224 39798 161. 220300030257 39828 100.220300030182 39772 131. 220300030225 39799 162. 220300030258 39829 Note: Ms. Reinhard recused herself from this case. Present were the appellant's attorney's, Mr. Vaughn Cook and Mr. Lincoln Ashida of Torkildson, Katz, Hetherington, Harris, Knorek, Attorneys at Law. Present for the County was Valuation Analyst, Ernest Texeira and Appraisal Supervisor, Dionne Costa. The units are commercial zoned, condos located on Hualani Street in Hilo at the Waiakea Villas Condominium Complex. The land and building values are under appeal. County grouped their cases and presented 30 units that were of poor condition. Appellant's representative presented their case as a bulk purchase and informed the Board that they would like to withdraw their request for confidentiality and provided the appraisal report for the Board and County's review. County directed the Board's attention as to the intended use of the appraisal report. County recommended sustaining the land and building values for all parcels. Mr. Hughes moved to go into executive session to consult with the Corporation Counsel. Seconded by Mr. Harano. A call for discussion was made. Motion passed by a vote of 2:1 (Okumoto). Entered into executive session at 2:44 p.m. Tax Board of Review I September 9, 2020 Page 4 of 6 Ended executive session at 3:09 p.m. Executive session was entered to review the county code on assessing property at 100% market value with Corporation Counsel. Discussions on the intended use and it's market value per unit. Mr. Okumoto moved to adjust the value to approximately $9.9 million for all 162 units, close to the stabilized value (sales price of $7.7 million plus the intended renovation costs of roughly $1.7 million and $500,000 for AOAO fees). Seconded by Mr. Harano. A call for discussion was made. Mr. Hughes is in support of the motion if County can maintain the land value and the difference be allocated to the units. Mr. Harano amended the motion to decrease the $500,000 AOAO fees to $325,000. Seconded by Mr. Okumoto. Motion passed by a vote of 3:0. County confirmed the building value would be $9.725 million to be allocated between the units. Note: Ms. Reinhard returned for the remainder of the hearing. SETTLEMENTS — 1:30 PM APPEALS AGENDA County presented to the Board a 1 -page Appeals Agenda containing information on 2 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 land value for Case No. 39432. Appraisal Supervisor Dionne Costa responded for the County. A call for questions was made. Mr. Harano 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. ANNOUNCEMENTS: Complaint Hearing is scheduled for Thursday, October 15, 2020 at 9:00 a.m. at the Aupuni Center Conference Room, Hilo, Hawaii. Board members expressed their appreciation for Ms. Reinhard's 5 -year service to the County. Ms. Reinhard's term expires on December 31, 2020. Tax Board of Review I September 9, 2020 Page 5 of 6 ADJOURNMENT: Meeting was adjourned at 3:40 p.m. Respectfully submitted, Sherlyn Aronce Real Property Appeals Board Clerk Tax Board of Review I September 9, 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 EXHIBIT A Appeals Agenda Original Taxpayer Dispute Final Value Value Value Value 5 1-1-098-001-0000 MONARCH LAND & LIVESTOCK CO IN Bldg 55,800 0 55,800 MONARCH LAND AND LIVESTO(PO BOX 552 Land 10,500 10,500 0 B MT VIEW HI 96771 Total 66,300 10,500 55,800 2020 Ex -Bldg 0 0 0 L 11-3381 OMAO STREET Ex -Land 0 0 0 T SETTLEMENTS - B $42,100 L $10,500 EX $0 PITT 5 Ex 1 1-2-040-017-0000 ALPINE, GALEN Bldg 176,900 115,000 61,900 CLARCHICK, HERSCHELAN N 13-6677 KALAPANA KAPOHO BEACH f Land 26,800 26,800 0 B CLARCHICK,CORYNNE PAHOA HI 96778 Total 203,700 141,800 61,900 2020 GALEN ALPINE RLT Ex -Bldg 0 68,400 68,400 L 12-7037 KAMOAMOA STREET Ex -Land 0 0 0 T SETTLEMENTS - B $125,000 L $26,800 EX $0 PITT 1 Ex 1 1-9-007-039-0000 PRATT, JOHN & LANI Bldg 104,000 87,500 16,500 PRATT,JOHN/LANI TRST PO BOX 560 Land 44,700 44,700 0 B KURTISTOWN HI 96760 Total 148,700 132,200 16,500 2020 Ex -Bldg 0 0 0 L 19-4125 WRIGHT ROAD Ex -Land 0 0 0 T SETTLEMENTS - B $87,500 L $44,700 EX $0 PITT 1 Ex 1 1-9-011-031-0000 WHISLER, JAMES DOUGLAS Bldg 356,700 0 356,700 9 WHISLER,JAMES DOUGLAS PO BOX 107 Land 72,500 72,500 0 B HI NATL PARK HI 96718 Total 429,200 72,500 356,700 2020 Ex -Bldg 180,000 0 -180,000 L 19-4236 ALAN U I AKAKAN I Ex -Land 0 0 0 T SETTLEMENTS - B $7,300 L $72,500 EX $79,800 PITT 9 Ex 5 1-9-012-023-0000 HOOPER, STEVEN LEE Bldg 565,300 482,000 83,300 RAMMELM EYER,ROSS TRUST GIZCOMOZZI, KENT EDWIN Land 105,000 105,000 0 B PO BOX 180292 Total 670,300 587,000 83,300 2020 HAWAII NATIONAL PARK HI 96718 Ex -Bldg 0 130,000 130,000 L 19-4311 WRIGHT ROAD Ex -Land 0 0 0 T SETTLEMENTS - B $491,000 L $105,000 EX $50,000 PITT 5 Ex 2 2-1-019-014-0040 GRAEF, CHRIS J Bldg 302,700 224,800 77,900 GRAEF,CHRIS JOSEPH 1810 W HWY 154 Land 10,200 10,200 0 B GRAEF,RHONDA SUE SANTA YNEZ CA 93460 Total 312,900 235,000 77,900 2020 Ex -Bldg 0 0 0 L HALE KAHAKAI Ex -Land 0 0 0 T SETTLEMENT - B $239,600 L $10,200 EX $0 PITT 2 Ex EXHIBITEA] 09/09/2020 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 A Appeals Agenda Original Taxpayer Dispute Final Value Value Value Value 1 2-4-021-093-0000 FUJIMOTO, LAURA REI Bldg 517,200 180,950 336,250 908,500 SHIROMA,JO-ANN EMI SHIROMA, JO -ANN EMI Land 156,200 156,200 0 B FUJIMOTO,LAURA REI 545 EKELA PL Total 673,400 337,150 336,250 0 2020 H I LO HI 96720 Ex -Bldg 0 0 0 L 69 KUPAA STREET Ex -Land 0 0 0 T SETTLEMENTS - B $334,700 L $156,200 EX $0 PITT 1 Ex 1 2-7-020-014-0000 BLOOM, ROBERT G JR Bldg 568,400 557,800 10,600 9 BLOOM,ROBERT G JR 120 PAUAHI ST #205 Land 359,500 343,100 16,400 B BLOOM,BEBI L HILO HI 96720 Total 927,900 900,900 27,000 2020 Ex -Bldg 230,000 230,000 0 L 307 KUIKAHI STREET Ex -Land 0 0 0 T SETTLEMENTS - B $462,600 L $344,700 EX $230,000 PITT 9 Ex 2 9-5-019-032-0070 MALOTTE, DONOVAN R Bldg 188,900 145,600 43,300 MALOTTE,DONOVAN R PO BOX 6759 Land 5,900 5,900 0 B OCEAN VIEW HI 96737 Total 194,800 151,500 43,300 2020 Ex -Bldg 0 0 0 L COLONY I Ex -Land 0 0 0 T SETTLEMENTS - B $177,800 L $5,900 EX $0 PITT 2 Ex 1 9-9-009-048-0000 WRIGHT, JOHN PAUL Bldg 0 0 0 WRIGHT,JOHN FAMILY TRST PO BOX 1089 Land 58,700 45,700 13,000 B VOLCANO HI 96785 Total 58,700 45,700 13,000 2020 Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENTS - B $0 L $56,700 EX $0 PITT 1 Ex 1 9-9-009-050-0000 WRIGHT, JOHN PAUL Bldg 0 0 0 WRIGHT,JOHN FAMILY TRST PO BOX 1089 Land 58,500 45,500 13,000 B VOLCANO HI 96785 Total 58,500 45,500 13,000 2020 Ex -Bldg 0 0 0 L Ex -Land 0 0 0 T SETTLEMENTS - B $0 L $54,000 EX $0 PITT 1 Ex Grand Total EXHIBIT A Bldg 2,835,900 1,793,650 1,042,250 Land 908,500 866,100 42,400 Total 3,744,400 2,659,750 1,084,650 Ex -Bldg 410,000 428,400 18,400 Ex -Land 0 0 0 09/09/2020 09:10 9:00 AM SETTLEMENTS COUNTY OF HAWAII Register Of Appeal Account Board Of Review EXHIBIT B Appeals Agenda PITT Parcel ID Claimant Name Original Taxpayer Dispute OVRPT Owner Name(s) Address Value Value Value Final Value 1 1-3-002-030-0000 JOHNSON, HUGH Bldg 0 0 0 MITSUYOSHI,NEAL 1526 HOAAINA ST MAKIO,NOBORU PO BOX 2198 Land 100 100 0 B JOHNSON,JAMES PAHOA HI 96778 Total 100 100 0 0 2020 Ex -Bldg 0 0 0 L 0 T Ex -Land 0 0 0 Ex T SETTLEMENT - B $0 L $1,000 EX $0 PITT 5 Ex 1 2-2-038-023-0000 MITSUYOSHI, NEAL S Bldg 122,500 53,800 68,700 MITSUYOSHI,NEAL 1526 HOAAINA ST Land 186,500 146,200 40,300 B HONOLULU HI 96821 Total 309,000 200,000 109,000 2020 Ex -Bldg 0 0 0 L 43 W KAWILI STREET Ex -Land 0 0 0 T SETTLEMENTS - B $92,400 L $141,800 EX $0 PITT 1 Ex Grand Total Bldg 122,500 53,800 68,700 Land 186,600 146,300 40,300 Total 309,100 200,100 109,000 Ex -Bldg 0 0 0 Ex -Land 0 0 0 EXHIBIT B 1 09/09/2020 13:40 1:30 PM SETTLEMENTS