HomeMy WebLinkAbout2021-08-10 BOR Appeal Hearing MinutesTAX BOARD OF REVIEW
MEETING MINUTES
Appeal Hearings
Tuesday, August 10, 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.
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 #42277 — OWENS, CHRISTOPHER MICHAEL
TM K 2-1-014-043-0000
The appellant, Christopher Owens, was present. Present for the County was Asst. Administrator,
Keita Jo.
The property is an improved parcel located in Keaukaha, oceanfront to Onekahakaha Beach Park.
The land value is under appeal.
Appellant presented their case. County presented their case and recommended sustaining the land
value at $289,000. A call or questions was made.
Ms. Blancett-Maddock moved to accept the County's recommendation of values. Seconded by
Mr. Harano. A call for discussion or further questions were made. Motion passed by a vote of
5:0.
CASE #42264 — VIERRA, ARTHUR/MARGUERITE
TM K 2-1-014-044-0000
The appellants were not present however provided additional documentation for their case hearing.
Present for the County was Asst. Administrator, Keita Jo.
The parcel is a vacant lot located in Keaukaha off of Machida Land.
The land value is under appeal.
County presented their case and recommended sustaining the land value at $317,000. The Board
reviewed all information provided by the appellant. A call for questions was made.
Mr. Harano moved to sustain the County's values. Ms. Blancett-Maddock seconded the
motion. A call for discussion was made. Motion passed by a vote of 5:0.
CASE #42230 — KAWASHITA, JOSEPH
TM K 1-3-008-026-0000
Appellant was not present. Present for the County was Appraisal Supervisor, Dionne Costa. Ms.
Costa reminded the Board this is a case that was previously rescheduled.
The parcel is located along Pohoiki Road in the Puna District.
The land value is under appeal.
County presented their case and recommended reducing the land value to $66,600. The Board
reviewed all information provided by the appellant. A call for questions was made.
Mr. Harano moved to sustain the County's recommended land valuation at $66,600. Mr.
Tokuuke seconded the motion. A call for discussion was made. Motion passed by a vote of 4:1
(Blancett-Maddock).
WITHDRAWN CASES — 9:00 AM APPEALS AGENDA
County presented to the Board appellants' requests to withdraw their appeals for the following cases:
CASE NO.
TAX MAP KEY
APPELLANT
42127
2-2-047-066-0000
HO RETAIL PROPERTIES 1 LTD
42128
2-2-047-069-0000
HO RETAIL PROPERTIES 1 LTD
Tax Board of Review I August 10, 2021 Page 2 of 5
A call for questions was made.
Mr. Harano moved to accept the withdrawals. Seconded by Mr. Tokuuke. 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 2 cases that
have reached settlement agreements between the County and the respective appellants. A copy of
the agendas are attached hereto as Exhibit A.
Mr. Hughes questioned the parcel location for Case No. 42126. County appraisal supervisor, Dionne
Costa responded.
Ms. Blancett-Maddock questioned the land value for Case No. 42110. County appraisal supervisor,
Dionne Costa responded.
A call for questions was made.
Mr. Okumoto moved to accept settlements as presented. Seconded by Mr. Harano. A call for
discussion was made. Motion passed by a vote of 5:0.
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.
WITHDRAWN CASES — 1:30 PM APPEALS AGENDA
County presented to the Board appellants' requests to withdraw their appeals for the following cases:
CASE NO.
TAX MAP KEY
APPELLANT
42133
1-3-022-033-0000
KAMEHAMEHA SCHOOLS
42140
1-3-003-005-0000
KAMEHAMEHA SCHOOLS
42141
1-4-003-013-0000
KAMEHAMEHA SCHOOLS
42160
2-1-015-036-0000
KAMEHAMEHA SCHOOLS
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 — 1:30 PM APPEALS AGENDA
County presented to the Board a 6 -page Appeals Agenda containing information on 32 cases that
have reached settlement agreements between the County and the respective appellants. A copy of
the agendas are attached hereto as Exhibit B.
Tax Board of Review I August 10, 2021 Page 3 of 5
Ms. Blancett-Maddock questioned the reason for the reduction of the Kamehameha properties in
general. County appraisal supervisor, Dionne Costa responded.
A call for questions was made.
Mr. Harano moved to accept settlements as presented. Seconded by Ms. Blancett-Maddock. A
call for discussion was made. Motion passed by a vote of 5:0.
ANNOUNCEMENTS:
The next meeting is scheduled for August 17th at 9:00 a.m. in Building G at the West Hawaii Civic
Center in Kona.
ADJOURNMENT:
Meeting was adjourned at 10:06 a.m.
Respectfully submitted,
Sherlyn Aronce
Real Property Appeals Board Clerk
Tax Board of Review I August 10, 2021 Page 4 of 5
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