HomeMy WebLinkAbout2021-07-21 BOR Appeal Hearing MinutesTAX BOARD OF REVIEW
MEETING MINUTES
Appeal Hearings
Wednesday, July 21, 2021
West Hawaii Civic Center, Building G
Kailua Kona, Hawaii
CALL TO ORDER
Chairperson Michael Hughes called the meeting to order at 9:01 a.m.
Present were: Board Members Michael Hughes, Diane Blancett-Maddock, Nelson Harano, Michael
Okumoto and Dale Tokuuke; 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 #42223 — QUINTAL, AMBER K
TM K 6-4-018-060-0000
Appellant was not present.
An email received from the appellant requesting to have her appeal case hearing rescheduled was
presented to the Board. A call for questions was made.
Mr. Okumoto moved to reschedule Ms. Quintal's appeal hearing to 9:00 a.m. on August 17,
2021. Seconded by Mr. Harano. A call for discussion was made. Motion passed by a vote of
5:0.
CASE #42176 — 75-1029 HENRY ST LLC
TM K 7-5-004-019-0000
Appellant was not present.
An email received from the appellant requesting to have his appeal case hearing rescheduled was
presented to the Board. A call for questions was made.
Mr. Harano moved to reschedule this case to the morning of August 17, 2021. Seconded by
Mr. Okumoto. 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WITHDRAWN CASES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
41979
680340020000
COWAN, NATHALIE R
A call for questions was made.
Ms. Blancett-Maddock moved to accept the withdrawal. Seconded by Mr. Okumoto. 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 1 -page Appeals Agenda containing information on 4 cases that had
reached settlement agreements between the County and the respective appellants. A copy of the
agenda is attached hereto as Exhibit A.
A call for questions was made.
Mr. Okumoto moved to accept the settlements as presented. Seconded by Ms. Blancett-
Maddock. A call for discussion was made. Motion passed by a vote of 5:0.
County asked the Board if they would like to proceed with reviewing the 1:30 p.m. settlements.
Ms. Blancett-Maddock moved to proceed in reviewing the afternoon settlements. Seconded by
Mr. Okumoto. 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 1 -page Appeals Agenda containing information on 2 cases that had
reached settlement agreements between the County and the respective appellants. A copy of the
agenda is attached hereto as Exhibit B.
Page 2 of 5
A call for questions was made.
Mr. Harano questioned the building value for Case No. 42083. County appraiser Matt Radmilovic
responded.
A call for questions was made.
Mr. Okumoto moved to accept the settlements as presented. Seconded by Ms. Blancett-
Maddock. A call for discussion was made. Motion passed by a vote of 5:0.
Ms. Blancett-Maddock moved to proceed in reviewing the afternoon withdrawals. Seconded by
Mr. Okumoto. 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
42247
220600680000
HAWAIIAN HOME LANDS
42252
220600690000
HAWAIIAN HOME LANDS
42250
750050860000
LANIHAU PROPERTIES LLC
42248
750050880000
LANIHAU PROPERTIES LLC
42210
760270420007
NUNNERY,RONALD W
42215
770040280000
KELLER,MICHAEL ALAN
A call for questions was made.
Ms. Blancett-Maddock moved to accept the withdrawal. Seconded by Mr. Okumoto. A call for
discussion was made. Motion passed by a vote of 5:0.
County advised the Board that there is only one active case and that the appellant will join via phone.
Recessed: 9:17 a.m.
Reconvened: 9:33 a.m.
CALL TO ORDER
Vice -chairperson Diane Blancett-Maddock called the meeting to order at 9:33 a.m.
Present were: Board Members Diane Blancett-Maddock, Nelson Harano, Michael Okumoto and Dale
Tokuuke; Deputy Corporation Counsel Sinclair Salas-Ferguson; Real Property Tax Administrator,
Lisa Miura; Real Property Tax Asst. Administrator Keita Jo, and Real Property Appeals Board Clerk
Sherlyn Aronce.
Ms. Blancett-Maddock called a meeting to order at 9:33 a.m.
Page 3 of 5
Mr. Harano moved to amend the agenda to include a workshop session to discuss general
Real Property Tax topics. Seconded by Mr. Okumoto. A call for discussion was made. Motion
passed by a vote of 4:0.
Mr. Harano moved to adjourn the workshop session. Seconded by Mr. Okumoto. A call for
discussion was made. Motion passed by a vote of 4:0.
Recessed: 10:44 a.m.
Reconvened: 1:31 p.m.
CALL TO ORDER
Chairperson Michael Hughes called the meeting to order at 1:31 p.m.
Present were: Board Members Michael Hughes, Diane Blancett-Maddock, Nelson Harano, Michael
Okumoto and Dale Tokuuke; 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 #42255 — KRL HOLDINGS LTD
TM K 6-9-002-013-0001
Present telephonically was appellant, Keith Leach. Present for the County was appraiser, Charlie
Brown.
Property is located in Puako Beach on the Puako Beach Drive
The assessed land value and building value are under appeal.
Appellant presented his case. County presented their case and recommended sustaining the
assessed land and building value. A call for questions was made.
Mr. Okumoto moved to sustain the County's values for both land and building. Seconded by
Ms. Blancett-Maddock. A call for discussion was made. Motion passed by a vote of 4:1
(Harano).
CASE #42256 — LEACH, KEITH SCOTT
TM K 6-9-002-013-0002
Present telephonically was appellant, Keith Leach. Present for the County was appraiser, Charlie
Brown.
Page 4 of 5
Property is located in Puako Beach on the Puako Beach Drive. It is zone hotel/resort and in the
residential tax class. The dwelling is 70% complete.
The assessed land value and building value are under appeal.
Appellant presented his case. County presented their case and recommended sustaining the
assessed land and building value. A call for questions was made.
Mr. Harano moved to sustain the County's assessed land value but to reduce the building
value to $1,100,000. Motion was not seconded, motion failed.
Mr. Okumoto moved to sustain the County's values on land and building. Seconded by Ms.
Blancett-Maddock. A call for discussion was made. Motion passed by a vote of 4:1 (Harano).
OLD BUSINESS:
No old business was discussed.
NEW BUSINESS:
No new business was discussed.
ANNOUNCEMENTS:
Next meeting scheduled for Tuesday, August 10th at 9:00 a.m. at the Aupuni Center in Hilo.
ADJOURNMENT:
Meeting was adjourned at 2:17 p.m.
Respectfully submitted,
5�"c
Sherlyn Aronce
Real Property Appeals Board Clerk
Page 5 of 5
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