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Home My WebLink About2022-07-26 Minutes TAXBOARDOFREVIEW MEETINGMINUTES AppealHearings Tuesday,July26,2022 AupuniCenterConferenceRoom 101PauahiSt.,Hilo,Hawaii CALLTOORDER CharipersonNelsonHaranocalledthemeetingtoorderat9:00a.m. Present:BoardMembersNelsonHarano,DianeBlancett-Maddock,MichaelOkumotoandDale Tokuuke;DeputyCorporationCounselSinclairSalas-Ferguson;RealPropertyTaxAsst. AdministratorKeitaJo,RealPropertyTaxAppraisalSupervisorDionneCostaandReal PropertyInterimAppealsBoardClerkTyoanyTavares. STATEMENTSFROMTHEPUBLIC Therewerenostatementsfromthepublic. TAXAPPEALCASEHEARINGS Note:Priortothestartofthecasehearings,DeputyCorporationCounselSinclairSalas- FergusonannouncedthegeneralproceduresoftheappealhearingandadvisedallAppellants andtheDepartmentoftheproceduretheBoardwouldbefollowingfortherenderingoftheir decisionandtheAppellants’furtherrighttoappealtotheTaxAppealCourtlocatedinHonolulu within30daysfromthedateofthedecisionletterthattheappellantwillbereceivingviacertified mail. Foreachappealcase,theappraisersubmittedapacketofinformationtotheBoard,unless therehadbeenapriorsettlementwiththeAppellantorwithdrawal.IftheAppellantwasnot present,anyinformationsentinbytheAppellantwaspresentedtotheBoardalongwiththe appraisers’packet. CASE#44352–NELSON,TRAVISGORDON TMK1-8-011-041-0000 Theappellant,TravisNelson,waspresent.PresentforthecountywasAppraiser,RaynetteMar. TheparcelisunimprovedvacantlandlocatedinGlenwoodintheUpperPunaareaoftheOla’a DistrictHawai’i.Thelotconsistof50-acresonanidentifiedundevelopedpaperroad. Thelandvalueisunderappeal. Appellantpresentedtheircase.Countypresentedtheircaseandrecommendedasettlement valueof$195,500.Acallforquestionswasmade. Ms.Blancett-MaddockmovedtoaccepttheCounty’srecommendationofvalues,no second. Mr.OkumotomovedtoamendtheCounty’sassessmentto$150,000.Secondedby Mr.Tokuuke.Acallfordiscussionorfurtherquestionsweremade.Motionpassedbya voteof3:1(Blancett-Maddock). CASE#44257–SOUZA,KRISTENBRIANEKANANIU’ILANI TMK2-4-014-191-00000 Appellantwasnotpresent.PresentfortheCountywasValuationAnalystDerekFondy. TheparcelisafairlyleveldevelopedlotintheNaniakeaSubdivision. Thereceiptofthehomeowner’sexemptionfortaxyear2019isunderappeal. Countypresentedtheircaseandrecommendedsustainingthe2019disallowanceofthehome exemption.TheBoardreviewedinformationprovidedbyMr.Fondy.Acallforquestionswas made. Mr.OkumotomovedtosustaintheCounty’srecommendationofthe2019disallowance ofhomeexemption.Mr.Tokuukesecondedthemotion.Acallforquestionswasmade. Motionpassedbyavoteof4:0. CASE#44295–CRAWFORD,LAURAANN TMK4-4-009-012-0001 Appellantwasnotpresenthoweverprovidedadditionaldocumentationfortheircasehearing. PresentfortheCountywasAsst.AdministratorKeitaJo. th Theparcelinanimproved0.3075-acrepropertylocatednearesttothe39milemarkerofthe HawaiiBeltHighwayinHamakua. Thereceiptofthehomeowner’sexemptionfortaxyear2022isunderappeal. Countypresentedtheircaseandrecommendedsustainingcurrentvalueofland$159,700and building$248,700withthehomeexemption.Theboardreviewedallinformationprovidedbythe appellant.Acallforquestionswasmade. Ms.Blancett-MaddockmovedtosustaintheCounty’srecommendation.Mr.Okumoto seconded.Acallfordiscussionwasmade.Motionpassedbyavoteof4:0. CASE#44452–ROCHA,DENNIS TMK1-6-087-077-0000 Appellantwasnotpresent.PresentfortheCountywasAppraisalSupervisorDionneCosta. CountypresentedtotheBoardtheappellants’requesttowithdrawtheirappeal.Acopyofthe executedwithdrawaldocumentareattachedheretoasExhibitA. Acallforquestionswasmade. Ms.Blancett-Maddockmovedtoaccepttheappellants’withdrawalofappeal.Seconded byMr.Tokuuke.Acallfordiscussionwasmade.Motionpassedbyavoteof4:0. Recessed:10:07a.m. Reconvened:1:30p.m. CALLTOORDER ChaipersonNelsonHaranocalledthemeetingtoorderat1:30p.m. Present:BoardMembersNelsonHarano,DianeBlancett-Maddock,MichaelOkumotoandDale Tokuuke;DeputyCorporationCounselSinclairSalas-Ferguson;RealPropertyTaxAsst. AdministratorKeitaJo,RealPropertyTaxAppraisalSupervisorDionneCostaandReal PropertyInterimAppealsBoardClerkTyoanyTavares. Priortothestartofthecasehearings,DeputyCorporationCounselSinclairSalas-Ferguson announcedthegeneralproceduresoftheappealhearingandadvisedallAppellantsandthe DepartmentoftheproceduretheBoardwouldbefollowingfortherenderingoftheirdecision andtheAppellants’furtherrighttoappealtotheTaxAppealCourtlocatedinHonoluluwithin30 daysfromthedateofthedecisionletterthattheappellantwillbereceivingviacertifiedmail. CASE#44259–NIERODEMARKC TMK2-6-006-012-0000 Theappellant,MarkNierode,waspresent.PresentfortheCountywasAsst.AdministratorKeita Jo. Theparcelisanimproved1.109-acrepropertylocatedwithintheWainakuarea.The improvementsconsistoftwodwellings. Thereceiptofthepreferentialtaxrateand3%CAPisunderappeal,asitrelatestothe AffordableRentalHousing(ARH)Program. Appellantpresentedtheircase.Countypresentedtheircaseandrecommendedsustainingthe currentassessmentwhichisinclusiveofthehomeowner’sexemptionof$160,000andthe residentialtaxclassification.Acallforquestionswasmade. Mr.OkumotomovedtosustaintheCounty’srecommendation.SecondedbyMs. Blancett-Maddock.Acallfordiscussionwasmade.Motionpassedbyavoteof4:0. CASE#44506–MURRAY,NINOLEE TMK2-4-085-002-0000 Appellantwasnotpresent.PresentfortheCountywasAppraisalSupervisorDionneCosta. CountypresentedtotheBoardtheappellants’requesttowithdrawtheirappeal.Acopyofthe executedwithdrawaldocumentareattachedheretoasExhibitB. Acallforquestionswasmade. Mr.Okumotomovedtoaccepttheappellants’withdrawalofappeal.SecondedbyMs. Blancett-Maddock.Acallfordiscussionwasmade.Motionpassedbyavoteof4:0. WITHDRAWNCASES–1:30PMAPPEALSAGENDA CountypresentedtotheBoardappellants’requeststowithdrawtheirappealsforthefollowing cases: CASENO.TAXMAPKEYAPPELLANT 940100110000 44347DAVIS,THOMASHTRST 940100120000 44348DAVIS,THOMASHTRST 440120140000 44969ANDERSON,CHARLESATR 440120180000 44970ANDERSON,CHARLESATR 920770560000 44785OLIVER,SUSAND 920770590000 44792OLIVER,SUSAND 110340860000 45119AKAZAWA,DEANKAZUTO 140580990000 44675GOODWIN,STARLYNNANNETTE 150222010000 44642HAVLICEK,PAVEL 150570900000 44856PALKOWSKI,BRIANROBERT 160121260000 44355PERRY,RORYE 160130640000 45003VINCENT,LANCEL 160360450000 44369SMITH,CAROLYNJ 160620010000 44310PIKINI,JONATHANKEONIMANA 160630790000 44282YERMASEK,RUSSELLL 160880470000 44256MOI-MATSUMOTO,SHAYHISAKO 161460450000 44376RKBUILDERSINC 170171820000 44494CRANDELL,AMANDACHRISTINE 220350300000 44296BRITTO,GEORGEETRST 240071750000 44978KIM,RONALDNW 240821430000 44523HOGAN,JEANNERANDLEDR 250570450000 44271MIYAMASU,ADSONE 990070200000 44567DUCASSE,PAULMTRST Acallforquestionswasmade. Ms.Blancett-Maddockmovedtoacceptthewithdrawals.SecondedbyMr.Okumoto.A callfordiscussionwasmade.Motionpassedbyavoteof4:0. SETTLEMENTS–1:30PMAPPEALSAGENDA CountypresentedtotheBoarda6-pageAppealsAgendacontaininginformationon35cases thathavereachedsettlementagreementsbetweentheCountyandtherespectiveappellants.A copyoftheagendasareattachedheretoasExhibitC. Mr.OkumotoquestionedthevaluesforCaseNo.44309.AppraiserRaynetteMaranswered. Mr.OkumotoquestionedtheadjustedvaluesforCaseNo.45143.AppraiserSallyKaaiakamanu answered. Mr.OkumotoquestionedthevaluesonCaseNo.44291,44292,44290,44293(sameparcel owner).AppraiserDoriHo’ohulianswered. Mr.HaranoquestionedtheadjustedvaluesforCaseNo.44336.AppraiserKalebMeno answered. Acallforquestionswasmade. Mr.Tokuukemovedtoacceptthesettlementsaspresented.SecondedbyMs.Blancett- Maddock.Acallfordiscussionwasmade.Motionpassedbyavoteof4:0. ANNOUNCEMENTS ThenextmeetingisscheduledforWednesday,July27,2022at9:00a.m.intheAupuniCenter ConferenceRoomattheAupuniCenter. ADJOURNMENT Meetingwasadjournedat2:07p.m. Respectfullysubmitted, TyoanyTavares RealPropertyBoardClerk EXHIBITA EXHIBITA EXHIBIT B EXHIBIT B C EXHIBIT C EXHIBIT C EXHIBIT C EXHIBIT C EXHIBIT C EXHIBIT C EXHIBIT