HomeMy WebLinkAbout2021-07-14 BOR Appeal Hearing MinutesTAX BOARD OF REVIEW
MEETING MINUTES
Appeal Hearings
Wednesday, July 14, 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.
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.
Ms. Blancett-Maddock moved to amend the agenda to move the afternoon session to the
morning session. Seconded by Mr. Okumoto. A call for discussion was made. Motion passed
by a vote of 5:0.
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 #42230 — KAWASHITA, JOSEPH K
TM K 1-3-008-026-0000
The appellant was not present. Present for the County was Appraiser, Dori Ho`ohuli. Ms. Ho`ohuli
stated that the appellant verbally agreed to the settlement letter that was provided however that an
executed copy of the letter could not be obtained from the appellant due to their health condition. A
call for discussion was made.
Mr. Harano moved to defer Case No. 42230 to the morning of August 10, 2021 to allow Mr.
Kawashita more time to review his case due to his current health condition. Seconded by Ms.
Blancett-Maddock. Motion passed by a vote of 5:0.
CASE #42105,42106,42104,42103 — ANDERSON, MARTIN TRUST
TM Ks 1-4-001-074-0000, 1-4-001-077-0000, 1-4-001-079-0000, 1-4-001-084-0000
Present was appellant's authorized representative, Garth Yamanaka. Present for the County was
appraiser, Sally Kaaiakamanu.
The properties are located on Hwy 132 across from Puna Geothermal.
The land values are under appeal.
The appellant's authorized representative presented their case. County presented their case, given
that all parcels were granted discounts for lava coverage, it was recommended that the land
assessment be sustained for all four subject parcels.
Mr. Okumoto moved to amend the County's assessment on parcels 1-4-001-077-0000 and 1-4-
001-084-0000, parcel 77 to increase the lava discount to 80% and for parcel 84 to increase the
lava discount to 60%. Mr. Okumoto explained the reason to his motion. Mr. Tokuuke seconded
the motion. A call for discussion was made. Motion passed by a vote of 3:2 (Blancett-
Maddock, Harano).
County requested further clarification from the Board on the discount granted for the two parcels. For
clarity, Corporation Counsel requested that a new motion is made from the Board.
Mr. Harano moved to sustain the County's position of values for parcels 1-4-001-074-0000 and
1-4-001-079-0000. Seconded by Ms. Blancett-Maddock. A call for discussion was made. Motion
passed by a vote of 5:0.
Mr. Okumoto revised his motion for 1-4-001-077-0000, to increase the lava market discount
from 50% to 80%, reducing the land value to $4,500. Seconded by Mr. Tokuuke. A call for
discussion was made. Motion passed by a vote of 3:2 (Blancett-Maddock, Harano).
Mr. Okumoto revised his motion for 1-4-001-084-0000, to change the land value to $48,400.
Seconded by Mr. Tokuuke. A call for discussion was made. Motion passed by a vote of 3:2
(Blancett-Maddock, Harano).
Recessed: 10:55 a.m.
Reconvened: 11:13 a.m.
Tax Board of Review I July 14, 2021 Page 2 of 5
CASE #42109,42108,42107— ANDERSON, MARTIN 2012 TRUST
TM Ks 1-4-001-018-0000,1-4-001-065-0000,1-4-092-005-0000
Present was appellant's authorized representative, Garth Yamanaka. Present for the County was
appraiser, Sally Kaaiakamanu.
The properties are located on Hwy 132 in Kapoho.
The land values are under appeal.
The appellant's authorized representative presented their case. County presented their case.
Rebuttals from both parties were exchanged. A call for questions was made.
Mr. Harano moved to accept the taxpayer's value of opinion for parcels 1-4-001-018-0000 and 1-4-
092-005-0000. Motion was not seconded, motion failed.
Mr. Okumoto moved to increase the lava market discount for parcel 1-4-092-005-0000 to 75%
with an assessed land value of $63,000. Seconded by Mr. Tokuuke. Mr. Okumoto provided
explanation of his motion. A call for discussion was made. Motion passed by a vote of 3:2
(Blancett-Maddock, Harano).
Mr. Okumoto moved to sustain the County's values for parcel 1-4-001-018-0000. Seconded by
Ms. Blancett-Maddock. A call for discussion was made. Motion passed by a vote of 4:1
(Harano).
Mr. Harano moved to sustain the County's opinion of land value of $270,100 for parcel 1-4-001-
065-0000. Seconded by Ms. Blancett-Maddock. A call for discussion was made. Motion passed
by a vote of 5:0.
CASE #42258 and 42257 — DEVER, KIRBY RONNIE
TM Ks 1-3-007-004-0000 and 1-3-007-005-0000
Appellant was not present. Present for the County was appraiser, Dori Ho`ohuli.
The property is located along Hwy 137 in the Puna District at about the 14 mile marker.
The land values are under appeal.
County presented their case together with any and all information provided by the appellant. County
recommended sustaining the current assessment. A call for questions was made.
For parcel 1-3-007-004-0000, Mr. Harano moved to accept and sustain the County's land value
of $132,000. Seconded by Ms. Blancett-Maddock. A call for discussion was made. Motion
passed by a vote of 5:0.
For parcel 1-3-007-005-0000, Mr. Okumoto moved to sustain the County's land value at
$523,600. Seconded by Mr. Harano. A call for discussion was made. Motion passed by a vote
of 5:0.
Tax Board of Review I July 14, 2021 Page 3 of 5
Recessed: 12:21 p.m.
Reconvened: 12:25 p.m.
CASE # 42100 — HOOHULI, DORI ANN
TM K 1-6-090-127-0000
Note: Board member, Nelson Harano and County Appraisal Supervisor, Dionne Costa recused
themselves from this case.
Appellant Dori Ann Ho`ohuli was present. Present for the County was Real Property Tax
Administrator, Lisa Miura.
Property is located in the Ainaloa Subdivision in the District of Puna.
Appeal is on the assessed building value.
Appellant presented their case. County presented their case and recommended reducing the building
value to $243,600 based on a grade 3 and sustaining the land value at $20,000. A call for questions
was made.
Mr. Hughes moved to accept the County's recommended building value of $243,600 and
sustaining the land value at $20,000. Seconded by Ms. Blancett-Maddock. Mr. Hughes
provided reasoning of motion. A call for discussion was made. Motion passed by a vote of 4:0.
Recessed: 12:54 p.m.
Reconvened: 1:02 p.m.
Note: Board member, Nelson Harano and County Appraisal Supervisor, Dionne Costa rejoined the
meeting.
SETTLEMENTS — 9:00 AM and 1:30 PM APPEALS AGENDAS
County presented to the Board a 3 -page Appeals Agenda (9:00 a.m. and 1:30 p.m.) containing
information on 8 cases that had reached settlement agreements between the County and the
respective appellants. A copy of the agendas are attached hereto as Exhibit A. (9:00 a.m.) and
Exhibit B (1:30 p.m.)
Ms. Blancett-Maddock questioned the building value for Case No. 42261 (exhibit A). County
appraiser, Sally Kaaiakamanu responded.
Ms. Blancett-Maddock questioned the building value for Case No. 42027 (exhibit A). County
appraiser, Kai Cann responded.
Ms. Blancett-Maddock questioned the building value for Case No. 41976 (exhibit B). County appraisal
supervisor, Dionne Costa responded.
A call for questions was made.
Ms. Blancett-Maddock moved to accept the morning and afternoon settlements as presented.
Seconded by Mr. Okumoto. A call for discussion was made. Motion passed by a vote of 5:0.
Tax Board of Review I July 14, 2021 Page 4 of 5
ANNOUNCEMENTS:
The next meeting is scheduled for next week, July 201h at 9:00 a.m. in Building G at the West Hawaii
Civic Center in Kona.
ADJOURNMENT:
Meeting was adjourned at 1:08 p.m.
Respectfully submitted,
*- A L "
Sherlyn Aronce
Real Property Appeals Board Clerk
Tax Board of Review I July 14, 2021 Page 5 of 5
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