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HomeMy WebLinkAbout2021-07-13 BOR Appeal Hearing MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Tuesday, July 13, 2021 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. and welcomed the newest Board Member, Dale Tokuuke and the Board's new Corporation Counsel, Sinclair Salas-Ferguson. Present: Board Members Michael Hughes, Diane Blancett-Maddock, Michael Okumoto, Dale Tokuuke and Nelson Harano; Deputy Corporation Counsel Sinclair Salas-Ferguson; 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. APPROVAL OF MEETING MINUTES There were no minutes to approve. TAX APPEAL CASE HEARINGS Note: Prior to the start of the case hearings, Deputy Corporation Counsel Sinclair Salas-Ferguson 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 #42045 — BRAY, JOHN DALE TM K 1-1-086-016-0000 Present was appellant, John Bray. Present for the County was Appraiser, Raynette Mar. The property is within the Eden Rock Estates subdivision in Mountain View. The land and building values are under appeal. Appellant presented their case. County presented their case and recommended sustaining the land value at $18,000 and sustaining the building value at $35,000. A call for questions was made. Mr. Okumoto moved to accept the land and building values recommended by the County. Seconded by Ms. Blancett-Maddock. Motion passed by a vote of 5:0. WITHDRAWN CASES County presented to the Board appellants' requests to withdraw their appeals for the following cases: CASE NO. TAX MAP KEY APPELLANT 41967 1-5-114-022-0000 HIRAKAMI,STEVEN A 41984 1-6-004-058-0000 FRATERNAL ORDER OF EAGLES 42232 1-6-009-386-0000 ORCHIDLAND GULSONS LLC 42189 2-1-003-005-0000 STATE OF HAWAII 41990 2-5-008-004-0000 NELSON,ROBERT C 42101 2-6-007-023-0000 WAIMALINO LLC 42170 2-7-003-022-0000 KAMEHAMEHA SCHOOLS 42171 2-7-003-025-0000 KAMEHAMEHA SCHOOLS 42121 2-7-015-010-0000 ZEPEDA,RICARDO L 42194 9-2-142-056-0000 NATUA,JULES 42023 9-6-008-066-0000 WOOD VALLEY CAPITAL LLC A call for questions was made. Ms. Blancett-Maddock moved to accept the withdrawals. Seconded by Mr. Harano. A call for discussion was made. Motion passed by a vote of 5:0. SETTLEMENTS — 9:00 AM APPEALS AGENDA County presented to the Board a 4 -page Appeals Agenda containing information on 21 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 building value for Case No. 41988. County appraiser, Raynette Mar responded. Mr. Okumoto questioned the building value for Case No. 42235. County appraiser, Raynette Mar responded. Ms. Blancett-Maddock questioned the values for Case Nos. 42224, 42225, 42226, 42227, 42228, and 42229 (same parcel owner). County appraiser, Raynette Mar responded. Mr. Hughes questioned the values for Case Nos. 42033 and 42280. County appraisal supervisor, Dionne Costa responded. Tax Board of Review I July 13, 2021 Page 2 of 5 A call for questions was made. Ms. Blancett-Maddock moved to accept the settlements as presented. Seconded by Mr. Tokuuke. A call for discussion was made. Motion passed by a vote of 5:0. Recessed: 9:43 a.m. Reconvened: 1:30 p.m. CALL TO ORDER Chairperson Michael Hughes called the meeting to order at 1:30 p.m. Present: Board Members Michael Hughes, Diane Blancett-Maddock, Michael Okumoto, Dale Tokuuke and Nelson Harano; Deputy Corporation Counsel Sinclair Salas-Ferguson; Real Property Tax Asst. Administrator Keita Jo, Real Property Appraisal Supervisor Dionne Costa and Real Property Appeals Board Clerk Sherlyn Aronce. Deputy Corporation Counsel Sinclair Salas-Ferguson 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 #42124 — PILA, SHAWN TM K 2-9-002-008-0000 Appellant Shawn Pila was present. Present for the County was appraiser, Brett Hosaka. The property is an unimproved property located off of Pueoihi Road from Chin Chuck Road in Hamakua. The land value is under appeal. Appellant presented their case. County presented their case and recommended that the land assessment be sustained at $300,500. Mr. Tokuuke moved to accept the County's position / recommendation in this case. Seconded by Ms. Blancett-Maddock. A call for discussion was made. Motion passed by a vote of 5:0. WITHDRAWN CASES County presented to the Board appellants' requests to withdraw their appeals for the following cases: CASE NO. TAX MAP KEY APPELLANT 42077 1-1-007-075-0000 OTANI-THOMPSON,TIFFANY ANN 42185 2-9-002-081-0000 SHROPSHIRE GROUP LLC 42020 1-5-035-189-0000 SMITH,ALBERT VIRGIL IV 42122 1-6-010-270-0000 NAKANO,BETSY S Tax Board of Review I July 13, 2021 Page 3 of 5 CASE NO. TAX MAP KEY APPELLANT 41975 1-6-076-052-0000 HIRAKAMI,PONO NATHANIEL 42192 1-8-010-020-0000 KAUFMAN,DEANNA C 42184 1-8-083-040-0000 SMITH,JUSTINE & CHRISTINA 42233 2-1-006-011-0000 NSIC PONDS LLC 41956 2-2-054-019-0000 LERMA,DWAYNE S TRST 41958 7-7-008-022-0009 LERMA,DWAYNE S TR A call for questions was made. Ms. Blancett-Maddock moved to accept the withdrawals as presented. Seconded by Mr. Harano. A call for discussion was made. Motion passed by a vote of 5:0. SETTLEMENTS — 1:30 PM APPEALS AGENDA County presented to the Board a 7 -page Appeals Agenda containing information on 37 cases that had reached settlement agreements 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 building value for Case No. 42011, County appraiser Dori Ho`ohuli responded. Ms. Blancett-Maddock questioned the building value for Case No. 42025. County appraiser Dori Ho`ohuli responded. Ms. Blancett-Maddock questioned the land value for Case No. 42081. County appraiser Dori Ho`ohuli responded. Mr. Harano questioned the building value for Case No. 42234. County appraiser Brett Hosaka responded. Mr. Hughes questioned the building value for Case No. 42222. Appraisal supervisor, Dionne Costa responded for the County. Mr. Hughes questioned the values for Case Nos. 42114 and 42275. Appraisal supervisor, Dionne Costa responded for the County. Ms. Blancett-Maddock questioned the land value for Case No. 42186. Appraisal supervisor, Dionne Costa responded for the County. Ms. Blancett-Maddock questioned the building value for Case No. 42018. County appraiser Brett Hosaka responded. Ms. Blancett-Maddock questioned the land value for Case No. 41982. County appraiser Brett Hosaka responded. Tax Board of Review I July 13, 2021 Page 4 of 5 Ms. Blancett-Maddock questioned the building value for Case No. 42259. County appraiser Brett Hosaka responded. Ms. Blancett-Maddock questioned the building value for Case No. 42254. County appraiser Brett Hosaka responded. Ms. Blancett-Maddock questioned the building value for Case No. 42080. County appraiser Kaleb Meno responded. Ms. Blancett-Maddock questioned the building value for Case No. 42034. County appraiser Kaleb Meno responded. Ms. Blancett-Maddock questioned the building value for Case No. 42201. County appraiser Kaleb Meno responded. Ms. Blancett-Maddock questioned the land value for Case No. 42244. County appraiser Kaleb Meno responded. A call for questions was made. Ms. Blancett-Maddock moved to accept the settlements as presented. Seconded by Mr. Harano. A call for discussion was made. Motion passed by a vote of 5:0. ANNOUNCEMENTS: Next meeting scheduled for tomorrow, July 14th at 9:00 a.m. at the Aupuni Center Conference Room, Hilo, Hawaii. 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