HomeMy WebLinkAbout2021-08-17 BOR Appeal Hearing MinutesTAX BOARD OF REVIEW
MEETING MINUTES
Appeal Hearings
Tuesday, August 17, 2021
West Hawaii Civic Center, Building G
Kailua Kona, Hawaii
CALL TO ORDER
Chairperson Michael Hughes called the meeting to order at 9:00 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 #42202 — BRUTOCO DEVELOPMENT CO
TM K 5-6-002-020-0000
Appellant was not present, however submitted additional information that was presented to the Board.
Present for the County was appraiser, Hoku Manning.
The property is located in the Puakea Bay Ranch Subdivision in North Kohala.
The appeal is on the removal and denial of the Non -Dedicated Agricultural Use program from the
parcel.
County presented their case and recommended that the assessed land value be sustained at
$357,500. A call for questions was made.
Mr. Harano moved to sustain the County's valuation of $357,500. Seconded by Ms. Blancett-
Maddock. A call for discussion was made. Motion passed by a vote of 5:0.
CASE #42223 — QUINTAL, AMBER
TMIK 6-4-018-060-0000
Appellant was present via telephone / speakerphone. Present for the County was appraiser, Charlie
Brown.
The property is located in Puukapu Homesteads on the west corner of Puu Manu Place
The appeal is on the land value and denial of the Non -Dedicated Agricultural Use program
The appellant presented their case. County presented their case. It was stated that the property does
not qualify for the Non -Dedicated Agricultural Use Program and recommended that the assessed land
value be sustained at $380,000. A call for questions was made.
Mr. Okumoto moved to sustain the County's land value of $380,000 and to deny the Non -
Dedicated Agricultural Use program for this property. Seconded by Ms. Blancett-Maddock. A
call for discussion was made. Mr. Harano confirmed with County that the appellant can
reapply for the program once measures are in place to qualify. Motion passed by a vote of 5:0.
Recessed: 9:47 a.m.
Reconvened: 9:58 a.m.
CASE #41952,41953,41954 — DAMON , JANE E TRST
TMIK 7-7-011-045-0000 (Tax Years 2018 — 2020)
Appellant was present via telephone / speakerphone. Present for the County was clerical supervisor,
Ryan Okamura.
The property is located in the Sunset View Terrace Lots Subdivision.
The 2018, 2019, and 2020 rollback of the Home Exemption due to STVR usage is under appeal.
The appellant presented their case. County presented their case and recommended sustaining the
rollback disallowance for the 2018, 2019, and 2020 tax years with no Home Exemption being granted
and the following values be sustained: 2018 TY — land: $210,000 / building: $472,900; 2019 TY —
land: $215,000 / building $533,700; 2020 TY — land: $225,800 / building: $588,100. A call for
questions was made.
Ms. Blancett-Maddock moved to sustain the County's determination for tax years 2018-2020.
Seconded by Mr. Okumoto. A call for discussion was made. Motion passed by a vote of 5:0.
Page 2 of 6
WITHDRAWN CASES
County presented to the Board appellants' requests to withdraw their appeals for the following case:
CASE NO.
TAX MAP KEY
APPELLANT
42205
7-3-058-036-0000
PPB KONA WHSE LLC
A call for questions was made.
Ms. Blancett-Madoock moved to accept the withdrawal as presented. 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 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.
For Case #42040, County alerted the Board that there was a typo in the settlement values. The
correct values are: land - $1,409,400 and building - $0. A copy of the settlement letter was provided
to the Board for their review.
Ms. Blancett-Maddock questioned the building value for Case No. 42002. County appraiser Wendy
Hunt responded.
Ms. Blancett-Maddock questioned the land value for Case No. 42016. County appraiser Eric Dennis
responded.
A call for questions was made.
Ms. Blancett-Maddock moved to accept the settlements with the noted correction. Seconded
by Mr. Tokuuke. A call for discussion was made. Motion passed by a vote of 5:0.
Recessed: 10:28 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.
Page 3 of 6
CASE #42036 — MACDONALD, ELIZABETH
TM K 8-3-007-028-0000
Appellant was not present but did send in additional documentation for their case hearing. Present on
behalf of the appellant, is authorized representative, Chelle Pahinui. Present for the County was
appraiser, Jennifer Long.
Property is located on Middle Keei Road in South Kona.
The denial of the non -dedicated agricultural use exemption benefit is under appeal.
The appellant's authorized representative presented their case. County presented their case and
recommended sustaining the assessed values without the non -dedicated agricultural use benefit to
maintain equitability and fairness for all property owners per the county code mandated filing
deadline. A call for questions was made.
Mr. Harano moved to sustain the County's position of $218,000 for the land value and $611,900
for the building value with the understanding that the Non -dedicated Ag Use Program would
take in effect in the 2022 fiscal year. Motion 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 appellant's request to withdraw their appeal for the following case:
CASE NO.
TAX MAP KEY
APPELLANT
42130
7-2-028-010-0000
ROBERTS-PRESTON, COURTNEY
A call for questions was made.
Mr. Harano moved to accept the withdrawal as presented. Seconded by Ms. Blancett-Maddock.
A call for discussion was made. Motion passed by a vote of 5:0.
County also read into record the following case that requested to withdraw their appeal:
CASE NO.
TAX MAP KEY
APPELLANT
42241
7-5-003-006-0000
LOWE'S H I W INC
A copy of the signed withdrawal letter from the appellant was provided to the Board.
A call for questions was made.
Ms. Blancett-Maddock moved to accept the withdrawal as presented. Seconded by Mr.
Tokuuke. A call for discussion was made. Motion passed by a vote of 5:0.
Page 4 of 6
CASE #42204 — KARKHECK, JAMES
TM K 8-1-023-021-0000
Appellant was not present. Present for the County was appraiser, Jennifer Long
The parcel is a 5.72 acre lot with various improvements including a dwelling, a detached living space
and multiple sheds and is located in South Kona.
The land and building values are being appealed.
County presented their case together with any and all information provided by the appellant. County
recommended sustaining both the assessed land and building values. A call for questions was made.
Mr. Harano moved to sustain the County's position — land at $95,100 and building at $215,600.
Seconded by Ms. Blancett-Maddock. A call for discussion was made. Motion passed by a vote
of 5:0.
CASE #42231 — REGAL CINEMAS INC
TM K 7-4-020-012-0000
Appellant's authorized representative, Chet Yancey was present via phone/speakerphone. Present
for the County was appraisal supervisor, Dionne Costa.
The subject property is the Regal Cinemas located in the Makalapua Center in Kona.
The building value is being appealed.
The appellant's representative presented their case. County presented their case and recommended
applying a 20% discount for the impact of Covid-19 which is in line with discounts offered for this type
of economic obsolescence. A call for questions was made.
Mr. Harano moved to accept the appellants land value of $8,565,400 and building value of
$1.00. The motion was seconded by Mr. Hughes and further explained his reason for
seconding the motion. Mr. Harano explained his reasons for making the motion. A call for
discussion was made.
Mr. Okumoto motioned to give a 50% discount of the total value assessed. Mr. Okumoto
withdrew his motion.
County sited Chapter 19, Section 19-67 stating that each parcel of real property shall be assessed at
the nominal sum of $100.
Mr. Harano amended his motion to accept the appellants land value of $8,565,400 and building
value of $100. Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a
vote of 4:1 (Blancett-Maddock).
Page 5 of 6
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.
For Case #42040, County alerted the Board that there was a typo in the settlement values. The
correct values are: land - $1,198,000 and building - $100,000. A copy of the settlement letter was
provided to the Board for their review.
A call for questions was made.
Ms. Blancett-Maddock moved to accept the settlements with the noted correction. Seconded
by Mr. Harano. A call for discussion was made. Motion passed by a vote of 5:0.
OLD BUSINESS:
No old business was discussed.
NEW BUSINESS:
No new business was discussed.
ANNOUNCEMENTS:
Next meeting scheduled for tomorrow, Wednesday, August 18th at 9:00 a.m. at the West Hawaii Civic
Center Building G, Kailua Kona.
ADJOURNMENT:
Meeting was adjourned at 2:33 p.m.
Respectfully submitted,
,XW
Sherlyn Aronce
Real Property Appeals Board Clerk
Page 6 of 6
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