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HomeMy WebLinkAbout2022-08-09 Minutes TAXBOARDOFREVIEW MEETINGMINUTES APPEALHEARINGS Tuesday,August9,2022 WestHawaiiCivicCenter|ConferenceRoomB2 74-5044AneKeohokaloleHwy,Kailua-Kona,Hawaii CALLTOORDER ChairpersonNelsonHaranocalledthemeetingtoorderat9:32a.m. Present:BoardMembersNelsonHarano,DianeBlancett-Maddock,andDaleTokuuke;Deputy CorporationCounselSinclairSalas-Ferguson,RealPropertyTaxAdministratorLisaMiura,Real PropertyAppraisalSupervisorDionneCosta,andRealPropertyInterimAppealsBoardClerk TyoanyTavares. STATEMENTSFROMTHEPUBLIC Therewerenostatementsfromthepublic. APPROVALOFMINUTES July12,2022(BORWorkshopTraining) July26,2022 July27,2022 Ms.Blancett-MaddockmovedtoapprovetheminutesforJuly12,26&27.Secondedby Mr.Tokuuke.Acallfordiscussionwasmade.Motionpassedbyavoteof3:0. TAXAPPEALCASEHEARINGS Note:Priortothestartofthecasehearings,DeputyCorporationCounselSinclairSalas- FergusonannouncedthegeneralproceduresoftheappealhearingandadvisedallAppellants andtheDepartmentoftheproceduretheBoardwouldbefollowingfortherenderingoftheir decisionandtheAppellants’furtherrighttoappealtotheTaxAppealCourtlocatedinHonolulu within30daysfromthedateofthedecisionletterthattheappellantwillbereceivingviacertified mail. Foreachappealcase,theappraisersubmittedapacketofinformationtotheBoard,unless therehadbeenapriorsettlementwiththeAppellantorwithdrawal.IftheAppellantwasnot present,anyinformationsentinbytheAppellantwaspresentedtotheBoardalongwiththe appraisers’packet. CASE#45165–SNAPP,TINAM/JONES,KERILTRST TMK8-3-010-028-0000 Theappellant,TinaSnapp,waspresent.PresentfortheCountywasValuationAnalyst,Derek Fondy. Theparcelisa1-acresloped,developedlotintheHonaunau-Napoopooarea. ThedisallowanceofthehomeownerclassificationandretroactiveapprovalforDedicated agriculturaluseisunderappeal. Appellantpresentedtheircase.Countypresentedtheircaseandrecommendedthatthe disallowanceofthehomeownerclassificationbesustainedandtherequestforretroactive agricultureuseapprovalbedenied.Acallforquestionswasmade. Ms.Blancett-MaddockmovedtosustaintheCounty’srecommendationforthe disallowanceoftheHomeownerclassificationandretroactivetaxes.SecondedbyMr. Tokuuke.Acallfordiscussionwasmade.Motionpassedbyavoteof3:0. Mr.TokuukemovedtosustaintheCounty’srecommendationtodenytherequestof retroactivededicatedagriculturaluseapproval.SecondedbyMs.Blancett-Maddock.A callfordiscussionwasmade.Motionpassedbyavoteof3:0. CASE#44551–SEACHANGE,TR TMK6-8-022-006-0045 Appellantwasnotpresent.PresentfortheCountywasAppraiser,MatthewRadmilovic. TheparceliscondominiumlocatedintheMaunaLaniTerracecomplexintheMaunaLani Resort.TheCondominiumis1,150squarefootlivingarea,1-bedroom,2-bathroomandwas builtin1983. Thelandandbuildingvaluesareunderappeal. Countypresentedtheircaseandrecommendedthetotalassessedvaluebereducedto $948,400withthelandvaluestayingat$110,800andthebuildingvaluebeingreducedto $837,600.Acallforquestionswasmade. Mr.TokuukemovedtosustaintheCounty’srecommendedvalues.SecondedbyMs. Blancett-Maddock.Acallfordiscussionwasmade.Themotionpassedbyavoteof3:0. CASE#44360–LUCAS,DAVIDALAN TMK7-5-001-008-0000 Appellantwasnotpresent.PresentfortheCountywasAppraisalSupervisorDionneCosta. CountypresentedtotheBoardtheappellants’executedsettlementwithabuildingvalueof $777,300,thelandvalueof$$2,600andtheexemptionamountof$180,000.Acopyofthe executedsettlementdocumentareattachedheretoasExhibitA. Acallforquestionswasmade. Ms.Blancett-Maddockmovedtoacceptthesettlementaspresented.SecondedbyMr. Tokuuke.Acallfordiscussionwasmade.Motionpassedbyavoteof3:0. CASE#44516–PROBERINVESTMENTSLTD TMK6-8-022-006-0007 Theappellant,JayProber,waspresentviatelephone.PresentfortheCountywasAppraiser, MatthewRadmilovic. TheparcelisacondominiumlocatedintheMaunaLaniTerracecomplexintheMaunaLani Resort.TheCondominiumis1,941squarefootlivingarea,3-bedroom,3-bathroomandwas builtin1983. Thelandandbuildingvaluesareunderappeal. Appellantpresentedtheircase.Countypresentedtheircaseandrecommendedsustainingthe landvalueof$187,000andbuildingvalueof$2,968,700.Acallforquestionswasmade. Ms.Blancett-MaddockmovedtosustaintheCounty’srecommendedvalues.Seconded byMr.Tokuuke.Acallfordiscussionwasmade.Themotionpassedbyavoteof3:0. CASE#44922–CAUDELL,JOHN TMK7-5-022-009-0000 Appellantwasnotpresent.PresentfortheCountywasAppraisalSupervisorDionneCosta. CountypresentedtotheBoardtheappellants’requesttowithdrawtheirappeal.Acopyofthe executedwithdrawaldocumentareattachedheretoasExhibitB. Acallforquestionswasmade. Ms.Blancett-Maddockmovedtoaccepttheappellants’withdrawalofappeal.Seconded byMr.Tokuuke.Acallfordiscussionwasmade.Motionpassedbyavoteof3:0. CASE#44699–KUBO,LINDAG TMK7-8-010-052-0113 Theappellant,LindaKubo,wasnotpresent.PresentfortheCountywasAppealsBoardClerk, TyoanyTavares. CountypresentedtotheBoardtheappellantsletterrequestingtorescheduletheirappeal hearing.AcopyoftheappellantsrequestisattachedheretoasExhibitC. Mr.Haranoapprovedtheappellantsrequesttohavetheirappealhearingrescheduled. TheappealhasbeenmovedtothedayoftheComplaintHearinginOctober,exactdateto bedetermined. WITHDRAWNCASES–9:00AMAPPEALSAGENDA CountypresentedtotheBoardtheappellants’requesttowithdrawtheirappealforthefollowing cases: CASENO.TAXMAPKEYAPPELLANT 45527770290710000MEGHA,CHIRAGR 44832830120230000HESSMAN,ROBBIERAY Acallforquestionswasmade. Ms.Blancett-MaddockmovedtoacceptthewithdrawalsaspresentedbytheCounty. SecondedbyMr.Tokuuke.Acallfordiscussionwasmade.Motionpassedbyavoteof 3:0. Mr.TokuukemovedtoenterExecutiveSessionforlegaladvisement.SecondedbyMs. Blancett-Maddock.Themotionpassedbyavoteof3:0. Enterexecutivesessionfrom11:14a.m.–11:30a.m. Recessed:11:30am Reconvened:1:30pm CALLTOORDER ChairpersonNelsonHaranocalledthemeetingtoorderat1:30p.m. Present:BoardMembersNelsonHarano,DianeBlancett-MaddockandDaleTokuuke;Deputy CorporationCounselSinclairSalas-Ferguson,RealPropertyTaxAdministratorLisaMiura,Real PropertyAppraisalSupervisorDionneCostaandRealPropertyInterimAppealsBoardClerk TyoanyTavares. TAXAPPEALCASEHEARINGS Note:Priortothestartofthecasehearings,DeputyCorporationCounselSinclairSalas- Fergusondidnotannouncethegeneralproceduresoftheappealhearingastherewereno appellantsormembersfromthepublicpresent. Foreachappealcase,theappraisersubmittedapacketofinformationtotheBoard,unless therehadbeenapriorsettlementwiththeAppellantorwithdrawal.IftheAppellantwasnot present,anyinformationsentinbytheAppellantwaspresentedtotheBoardalongwiththe appraisers’packet. CASE#44959–ARQUIN,PIERREJ TMK6-8-009-019-0000 Appellantwasnotpresent.PresentfortheCountywasAppraiserCharlieBrown. Theparcelisa12,120squarefootlotlocatedinWaikoloaVillageonAuhiliLoop. Thelandandbuildingvaluesareunderappeal. TheCountypresentedtheircaseandrecommendedsustainingthebuildingvalueof$630,800 andlandvalueof$183,600.Acallforquestionswasmade. Ms.Blancett-MaddockmovedtosustaintheCounty’srecommendationofvalues. SecondedbyMr.Tokuuke.Acallfordiscussionwasmade.Themotionpasseswitha voteof3:0. CASE#44961–TETONLANELLC TMK6-9-005-006-0000 Appellantwasnotpresent.PresentfortheCountywasAppraiserCharlieBrown. Theparcelisa12,403squarefootlotlocatedinPuakoBeachLotsinthemakaisideofPuako BeachDrive. Thelandandbuildingvalueareunderappeal. TheCountypresentedtheircaseandrecommendedsustainthebuildingvalueof$2,852,000 andlandvalueof$2,398,400.Acallforquestionswasmade. Mr.TokuukemovedtosustaintheCounty’srecommendedvalues.SecondedbyMs. Blancett-Maddock.Acallfordiscussionwasmade.Themotionpassedbyavoteof3:0. CASE#44553–PINESPLAZALLC TMK7-5-010-057-0092 Theappellantwasnotpresent.PresentfortheCountywasAppealsBoardClerk,Tyoany Tavares. CountypresentedtotheBoardtheappellantsletterrequestingtorescheduletheirappeal hearing.AcopyoftheappellantsrequestisattachedheretoasExhibitD. Mr.Haranoapprovedtheappellantsrequesttohavetheirappealhearingrescheduled. TheappealhasbeenrescheduledtoTuesday,September14,2022at9:00a.m. CASE#44305–WONG,WILLIAMLTR TMK7-8-013-003-0054 Appellantwasnotpresent.PresentfortheCountywasAppraisalSupervisorDionneCosta. CountypresentedtotheBoardtheappellants’executedsettlementwithabuildingvalueof $300,800andlandvalueof$$59,200.Acopyoftheexecutedsettlementdocumentare attachedheretoasExhibitE. Acallforquestionswasmade. Mr.Tokuukemovedtoaccepttheappellantssettlementaspresented.SecondedbyMs. Blancett-Maddock.Acallfordiscussionwasmade.Themotionpassedbyavoteof3:0. WITHDRAWNCASES–1:30PMAPPEALSAGENDA CountypresentedtotheBoardtheappellants’requesttowithdrawtheirappealforthefollowing cases: CASENO.TAXMAPKEYAPPELLANT 44596530110040000FRANZ,HEIDIELIZABETHTR 44321620080190000FAESSLER,ROSANAFTR 45135620190290011NGUYEN,LANANTRST 44464650021730000CLARK,NIKIJOTRST 44463650021740000CLARK,NIKIJOTRST 44337650021820006PETERS,JULIEMTR 44489650021820007LILLIE,MICHAELDOUGLASTR 44485650021820009MAHANAKAILLC 44968650100060000ANDERSON,CHARLESA 44663660020220002POOHALAWAIALEALLC 44676680030290000SEAGRACELLC 45044680140510000LAI,ALETHEAATR 44996680300370000BALSIMO,FAMILYTR 44487710060510000BERSON,AMYTR 45161720040070000BIOLIMITED 45152720040140000ROBERTSON,JC 44267720150730000YEATMAN,TIMOTHYJ 44851720290010000HAWAIIPATRIOTLLC 44303720330080000BEROLZHEIMER,PARKEMTRST 44803730220240000BROWN,EMERSONE 44595730240190000MCCORMICK,ELIZABETHTR 44818730310390000WONG,TOIK 44343740080200000HAWAIIANTELCOMINC 44306740090890000WONG,WILLIAML 44359750010970000JENSEN,ROGER/ELIZABETHTR 44657750050210000PARADISEREOLLC 44656750050240000PARADISEREOLLC 44655750050460000PARADISEREOLLC 44462750120290000OKAYAMA,JACKH 44474750170470000NIKBEARINVESTMENTSILLC 44995750180170008DODGE,JANICELEIGH 44304760110460000JOHNSON,ELLISWILLIAM 44964760140090000ANDERSON,DAVIDP 44466760150230086WATSON,MICHAELJ 44648770090520000LAST,HARRY/BARBARAFAMILYTR 44649770090530000LAST,HARRY/BARBARAFAMILYTR 44651770090540000LAST,HARRY/BARBARAFAMILYTR 44568770100550000DENNIS,MICHAELG 44470780120360000COPLEYPARKHAWAIILLC CASENO.TAXMAPKEYAPPELLANT 44469780120370000COPLEYPARKHAWAIILLC 45039780130030002CAIRNS,CHRISTOPHER/NANCYTR 45159780130030145BIRITZ,ELISABETH 45012780130030157FRANTZ,DOUGLASRTR 44958780170220000SURLS,MICHAELP 44989790070290000GFCAMPUSCOMMONSLLC 44992820060330000APPEL,RICK 44963840140200000POHAKUPARTNERSLLC 44338850030150000HOFMANN,ROBERTJ 44914870070040000GIBSON,WILLIAMTRASK 44993870150340000MONAHAN,STEVENK/PAYNE,BARBARAATRST Acallforquestionswasmade. Mr.TokuukemovedtoacceptthewithdrawalsaspresentedbytheCounty.Secondedby Ms.Blancett-Maddock.Acallfordiscussionwasmade.Motionpassedbyavoteof3:0. SETTLEMENTS–1:30PMAPPEALSAGENDA CountypresentedtotheBoarda9-pageAppealsAgendacontaininginformationon53cases thathavereachedsettlementagreementsbetweentheCountyandtherespectiveappellants.A copyoftheagendasareattachedheretoasExhibitF. Ms.Blancett-MaddockquestionedvaluesforCaseNo.44421.AppraiserCharlieBrown answered. Mr.HaranoquestionedvaluesonCaseNo.44901,44900,44899,44892,44897,44894,44889, 44880,44883(sameparcelowner).AppraiserEricDennisanswered. Ms.Blancett-MaddockquestionedzoningonCaseNo.44901,44900,44899,44892,44897, 44894,44889,44880,44883(sameparcelowner).AppraiserEricDennisanswered. Mr.TokuukemovedtoacceptthesettlementsaspresentedbytheCounty.Secondedby Ms.Blancett-Maddock.Acallfordiscussionwasmade.Motionpassedbyavoteof3:0. CASE#44372–SUSITNAVIEWTR TMK6-8-022-006-0070 Theappellant,PamelaBasler,waspresentviaphone.PresentfortheCountywasAppraiser MatthewRadmilovic. TheparcelisaCondominiumlocatedintheMaunaLaniTerracecomplexintheMaunaLani Resort.Thecondominiumis1,150squarefootlivingarea,1-bedroom,2-bathroomandwasbuilt in1983. Appellantpresentstheircase.Countypresentedtheircaseandrecommendedthetotalvaluebe reducedto$948,400withlandvalueat$110,800andbuildingvalueat$837,600.Acallfor questionswasmade. Ms.Blancett-MaddockmovedtoenterExecutiveSessionforlegaladvisement.Seconded byMr.Tokuuke.Themotionpassedbyavoteof3:0. Enterexecutivesessionfrom3:38p.m.–3:59p.m. Reconvened:3:59p.m. Ms.Blancett-MaddockmovedtosustaintheCounty’srecommendedvalueof$948,400 withlandvalueat$110,800andbuildingvalueat$837,600.SecondedbyMr.Tokuuke.A callfordiscussionwasmade.Motionpassedbyavoteof3:0. ANNOUNCEMENTS ThenextmeetingisscheduledforWednesday,August10,2022at9:00a.m.attheWest HawaiiCivicCenter,conferenceroomB2. ADJOURNMENT Meetingwasadjournedat4:15p.m. Respectfullysubmitted, TyoanyTavares RealPropertyBoardClerk EXHIBITA EXHIBITA EXHIBITB EXHIBITB EXHIBITC EXHIBITC EXHIBITD EXHIBITD EXHIBITE EXHIBITE F EXHIBIT F EXHIBIT F EXHIBIT F EXHIBIT F EXHIBIT F EXHIBIT F EXHIBIT F EXHIBIT F EXHIBIT F EXHIBIT F EXHIBIT F EXHIBIT F EXHIBIT F EXHIBIT F EXHIBIT F EXHIBIT F EXHIBIT F EXHIBIT