Loading...
HomeMy WebLinkAbout2022-08-10 Minutes TAXBOARDOFREVIEW MEETINGMINUTES APPEALHEARINGS Wednesday,August10,2022 WestHawaiiCivicCenter|ConferenceRoomB2 74-5044AneKeohokaloleHwy,Kailua-Kona,Hawaii CALLTOORDER ChairpersonNelsonHaranocalledthemeetingtoorderat9:02a.m. Present:BoardMembersNelsonHarano,DianeBlancett-Maddock,andDaleTokuuke;Deputy CorporationCounselSinclairSalas-Ferguson,RealPropertyAppraisalSupervisorDionne Costa,ValuationAnalystErnestTexeira,andRealPropertyInterimAppealsBoardClerk TyoanyTavares. STATEMENTSFROMTHEPUBLIC Therewerenostatementsfromthepublic. TAXAPPEALCASEHEARINGS Note:Priortothestartofthecasehearings,DeputyCorporationCounselSinclairSalas- FergusonannouncedthegeneralproceduresoftheappealhearingandadvisedallAppellants andtheDepartmentoftheproceduretheBoardwouldbefollowingfortherenderingoftheir decisionandtheAppellants’furtherrighttoappealtotheTaxAppealCourtlocatedinHonolulu within30daysfromthedateofthedecisionletterthattheappellantwillbereceivingviacertified mail. Foreachappealcase,theappraisersubmittedapacketofinformationtotheBoard,unless therehadbeenapriorsettlementwiththeAppellantorwithdrawal.IftheAppellantwasnot present,anyinformationsentinbytheAppellantwaspresentedtotheBoardalongwiththe appraisers’packet. CASE#44465–HALEKONALLC TMK7-6-010-029-0000 Theappellant,RepresentativeAlanJMurray,waspresent.PresentfortheCountywas AppraiserEricDennis. Theparcelconsistsofa2,111squarefootdwelling,is0.527acrelocatedatHualalaiRoadand HorseshoeRoad,betweenQueenKaahumanuHwyandMamalahoaHwy. Thelandandbuildingvalueareunderappeal. Appellantpresentedtheircase.Countypresentedtheircaseandrecommendedsustainingthe landvalueof$278,400andbuildingvalueof$1,202,000.Acallforquestionswasmade. Ms.Blancett-MaddockmovedtosustaintheCounty’srecommendedvalues.Seconded byMr.Tokuuke.Acallfordiscussionwasmade.Themotionpassedbyavoteof3:0. CASE#44261–PU’UWAIALOHALLC TMK6-5-008-038-0000 Theappellant,KristenMahnke,waspresent.PresentfortheCountywasAppraiserCharlie Brown. Theparcelis18,000squarefeetlocatedinWaimeaHomesteadsonHokuulaPlace. Thelandvalueisunderappeal. Appellantpresentedtheircase.Countypresentedtheircaseandrecommendedsustainingthe landvalueof$615,000. Ms.Blancett-MaddockmovedtoenterExecutiveSessionforlegaladvisement.Seconded byMr.Tokuuke.Themotionpassedbyavoteof3:0. Enterexecutivesessionfrom10:01a.m–10:16a.m. Mr.TokuukemovedtosustaintheCounty’srecommendedlandvalue.SecondedbyMs. Blancett-Maddock.Acallfordiscussionwasmade.Motionpassedbyavoteof3:0. CASE#44916–SPENCER,CRAIGMATTHEWROBERT TMK7-5-042-119-0000 Theappellantwasnotpresent.PresentfortheCountywasAppraiser,EricDennis. Theparcelconsistsofa2,124squarefootdwellingbuiltin2007withabuildinggradeof4+and inaveragecondition. Thebuildingvalueisunderappeal. Countypresentedtheircaseandrecommendedsustainingthebuildingvalueof$606,300.Acall forquestionswasmade. Ms.Blancett-MaddockmovedtosustaintheCounty’srecommendedvalue.Secondedby Mr.Tokuuke.Acallfordiscussionwasmade.Motionpassedbyavoteof3:0. CASE#44847–BEATRICECCHOYFAMILYLTD TMK2-2-032-095-0000 Theappellantwasnotpresent.PresentfortheCountywasAppraisalSupervisorDionneCosta. CountypresentedtotheBoardtheappellants’executedsettlementwithabuildingvalueof $2,172,300andlandvalueof$1,222,700.Acopyoftheexecutedsettlementdocumentare attachedheretoasExhibitA. Acallforquestionswasmade. Ms.Blancett-Maddockmovedtoacceptthesettlementaspresented.SecondedbyMr. Tokuuke.Acallfordiscussionwasmade.Motionpassedbyavoteof3:0. CASE#44976–SMG|HOTELWAIKOLOALLC TMK6-9-007-008-0000 Theappellantwasnotpresent.PresentfortheCountywasAppraisalSupervisorDionneCosta. CountypresentedtotheBoardtheappellants’requesttowithdrawtheirappeal.Acopyofthe executedwithdrawaldocumentareattachedheretoasExhibitB. Acallforquestionswasmade. Ms.Blancett-Maddockmovedtoacceptthewithdrawalaspresented.SecondedbyMr. Tokuuke.Acallfordiscussionwasmade.Motionpassedbyavoteof3:0. CASE#44603–CLARK,PUTMANDAMON TMK7-5-006-009-0000 Theappellantwasnotpresent.PresentfortheCountywasAppraisalSupervisorDionneCosta. CountypresentedtotheBoardtheappellants’executedsettlementwithabuildingvalueof $410,100andlandvalueof$508,300.Acopyoftheexecutedsettlementdocumentare attachedheretoasExhibitC. Acallforquestionswasmade. Mr.Tokuukemovedtoacceptthesettlementaspresented.SecondedbyMs.Blancett- Maddock.Acallfordiscussionwasmade.Themotionpassedbyavoteof3:0. CASE#44698–WAIPIOTERRACELTD TMK7-5-004-061-0000 Theappellantwasnotpresent.PresentfortheCountywasAppealsBoardClerk,Tyoany Tavares. CountypresentedtotheBoardtheappellants’letterrequestingtorescheduletheirappeal hearing.Acopyoftheappellants’requestisattachedheretoasExhibitD. Mr.Haranoapprovedtheappellantsrequesttohavetheirappealhearingrescheduled. TheappealhasbeenmovedtoTuesday,September13,2022at9:00a.m. WITHDRAWNCASES–9:00AMAPPEALSAGENDA CountypresentedtotheBoardtheappellants’requesttowithdrawtheirappealforthefollowing cases: CASENO.TAXMAPKEYAPPELLANT 44515680220070049ALVARADO,NORIKO Acallforquestionswasmade. Ms.Blancett-MaddockmovedtoacceptthewithdrawalsaspresentedbytheCounty. SecondedbyMr.Tokuuke.Acallfordiscussionwasmade.Motionpassedbyavoteof 3:0 Ms.Blancett-Maddockmovedtoamendtheagendatomovetheafternoonsessiontothe morningsession.SecondedbyMr.Tokuuke.Acallfordiscussionwasmade.Motion passedbyavoteof3:0. CASE#44488–HOWARD,MICHELLE TMK6-5-010-030-0000 Theappellantwasnotpresent.PresentfortheCountywasAppraisalSupervisorDionneCosta. CountypresentedtotheBoardtheappellants’requesttowithdrawtheirappeal.Acopyofthe executedwithdrawaldocumentareattachedheretoasExhibitE. Acallforquestionswasmade. Ms.Blancett-Maddockmovedtoacceptthewithdrawalaspresented.SecondedbyMr. Tokuuke.Acallfordiscussionwasmade.Motionpassedbyavoteof3:0. CASE#44918–FINEINVESTMENTSLLC TMK7-5-022-005-0000 Theappellantwasnotpresent.PresentfortheCountywasAppraisalSupervisorDionneCosta. CountypresentedtotheBoardtheappellants’executedsettlementwithabuildingvalueof $980,000andlandvalueof$851,100.Acopyoftheexecutedsettlementdocumentare attachedheretoasExhibitF. Acallforquestionswasmade. Ms.Blancett-Maddockmovedtoacceptthesettlementaspresented.SecondedbyMr. Tokuuke.Acallfordiscussionwasmade.Themotionpassedbyavoteof3:0 WITHDRAWNCASES–1:30PMAPPEALSAGENDA CountypresentedtotheBoardtheappellants’requesttowithdrawtheirappealforthefollowing cases: CASENO.TAXMAPKEYAPPELLANT 45129720360050000KUKIOGOLF&BEACHCLUBINC 45126720360060000KUKIOCOMMUNITYASSOCIATIONINC 45037750060140000FISHHOPPERLLC 45015750290080000LOUTFI,CRYSTALZ Acallforquestionswasmade. Ms.Blancett-MaddockmovedtoacceptthewithdrawalsaspresentedbytheCounty. SecondedbyMr.Tokuuke.Acallfordiscussionwasmade.Motionpassedbyavoteof 3:0 CASE#44597–SANDYSDRIVE-ININC TMK7-9-007-065-0000 Note:Boardmember,NelsonHaranorecusedhimselffromthiscase. PerRULE3.1oftheRulesandRegulationsoftheBoardofReview“Theconcurrenceofthree BoardmembersshallbenecessarytomakeanyactionoftheBoardvalid.“ Ms.Blancett-MaddockandMr.Tokuukeagreedtoreschedulecasetothenextavailable KonahearingdateofWednesday,August24,2022at1:30p.m. CASE#45013–SAKAMOTOELEC&APPLIANCE TMK7-6-024-031-0000 Theappellantwasnotpresent.PresentfortheCountywasAppraisalSupervisorDionneCosta. Theparcelisa4-buildingofficecomplexoffKuakiniHwy.Thetotalsquarefootageofthe buildingsare25,222squarefeet. Thelandandbuildingvalueareunderappeal. Countypresentedtheircaseandrecommendedsustainlandvalueof$1,760,700amdbuilding valueof$3,812,500.Acallforquestionswasmade. Mr.TokuukemovedtosustaintheCounty’srecommendedvalues.SecondedbyMs. Blancett-Maddock.Acallfordiscussionwasmade.Motionpassedbyavoteof3:0. SETTLEMENTS–1:30PMAPPEALSAGENDA CountypresentedtotheBoarda1-pageAppealsAgendacontaininginformationon2cases thathavereachedsettlementagreementsbetweentheCountyandtherespectiveappellants.A copyoftheagendasareattachedheretoasExhibitG. Mr.HaranoquestionedthereasonforsettlementforCaseNo.44919.AppraiserEricDennis answered. Ms.Blancett-MaddockmovedtoacceptthesettlementsaspresentedbytheCounty. SecondedbyMr.Tokuuke.Acallfordiscussionwasmade.Motionpassedbyavoteof 3:0. Recessed:11:16am Reconvened:1:27pm CALLTOORDER ChairpersonNelsonHaranocalledthemeetingtoorderat1:27p.m. Present:BoardMembersNelsonHarano,DianeBlancett-Maddock,andDaleTokuuke;Deputy CorporationCounselSinclairSalas-Ferguson,RealPropertyAppraisalSupervisorDionne Costa,ValuationAnalystErnestTexeira,andRealPropertyInterimAppealsBoardClerk TyoanyTavares. TAXAPPEALCASEHEARINGS Note:Priortothestartofthecasehearings,DeputyCorporationCounselSinclairSalas- Fergusondidnotannouncethegeneralproceduresoftheappealhearingastherewereno appellantsormembersfromthepublicpresent. Foreachappealcase,theappraisersubmittedapacketofinformationtotheBoard,unless therehadbeenapriorsettlementwiththeAppellantorwithdrawal.IftheAppellantwasnot present,anyinformationsentinbytheAppellantwaspresentedtotheBoardalongwiththe appraisers’packet CASE#44299–BOSCOENTERPRISESTR TMK6-8-022-007-0051 Theappellantwasnotpresent.PresentfortheCountywasAppraiser,MatthewRadmilovic. ParcelisacondominiumunitintheMaunaLaniresortintheKulalaniComplex.The Condominiumis1,913squarefootlivingarea,3-bedroom,2-bathroom,1-halfbathroomand wasbuiltin2016. Thelandandbuildingmarketvalueareunderappeal. Countypresentedtheircaseandrecommendedsustainingtheassessedvaluesofland $142,000andbuildingvalueof$617,400.Acallforquestionswasmade. Mr.TokuukemovedtosustaintheCounty’srecommendedvalues.SecondedbyMs.Blancett- Maddock.Acallfordiscussionwasmade.Motionpassedbyavoteof3:0. ANNOUNCEMENT ThenextmeetingisscheduledforTuesday,August16,2022at9:00a.m.attheAupuniCenter ConferenceRoomintheAupuniCenterinHilo,Hawaii. ADJOURNMENT Meetingwasadjournedat1:43p.m. Respectfullysubmitted, TyoanyTavares RealPropertyBoardClerk EXHIBITA EXHIBITA EXHIBITB EXHIBITB EXHIBITC EXHIBITC EXHIBITD EXHIBITD EXHIBITE EXHIBITE EXHIBITF EXHIBITF G EXHIBIT G EXHIBIT