HomeMy WebLinkAbout2022-08-16 Minutes
TAX BOARD OF REVIEW
MEETING MINUTES
APPEAL HEARINGS
Tuesday, August 16, 2022
Aupuni Center Conference Room
101 Pauahi Street, Hilo, Hawaii
CALL TO ORDER
Chairperson Nelson Harano called the meeting order at 1:29 p.m.
Present: Board Members Nelson Harano, Diane Blancett-Maddock, Michael Okumoto, and Dale
Tokuuke; Deputy Corporation Counsel Sinclair Salas-Ferguson, Real Property Asst.
Administrator Keita Jo, Appraisal Supervisor Dionne Costa, Real Property Interim Board Clerk
Tyoany Tavares.
STATEMENTS FROM THE PUBLIC
There were no statements from the public.
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
Mr. Okumoto moved to amend the agenda, adding two reconsideration of denial cases to
be heard during the Tax Appeal Case Hearings. Seconded by Mr. Tokuuke. A call for
discussion was made. Motion passed by a vote of 4:0.
Deputy Corporation Counsel, Sinclair Salas-Ferguson, disclosed Hawaii County Code section
19-97(a) to advise the Board of Review on duties, powers, and procedure.
RECONSIDERATION OF DENIAL– HIRAKAMI,STEVEN
TMK 1-5-114-022-0000
The taxpayer, Mr. Hirakami, was present. Present for the County was Appeals Board Clerk,
Tyoany Tavares.
The denial of the 2022 Notice of Appeal was presented for reconsideration.
Mr. Hirakami presented his case. The County presented to the Board the taxpayers
reconsideration letter. A call for questions was made.
Chairperson Nelson Harano sustained the denial of the 2022 Notice of Appeal due to
untimely file.
RECONSIDERATION OF DENIAL – LEONETTI,RICHARD
TMK 7-4-010-006-0000
The representative, Monique Peacock, was present. Present for the County was Appeals Board
Clerk, Tyoany Tavares.
The representative presented their case. The County presented to the Board the
reconsideration letter. A call for questions was made.
Chairperson Nelson Harano allowed the scheduling of 2022 Notice of Appeal. Case to be
presented on Tuesday, September 13, 2022 at 9:00 a.m.
CASE #44335 & 44339 – HAHALUA LLC
TMK 1-8-085-014-0000 & 1-8-085-015-0000
Appellant was not present. Present for the County was appraiser, Raynette Mar.
The parcel is 8,341 square feet and located in the Pacific Paradise Mountain View Manor in
Mountain View.
The land value is under appeal.
County presented their case and recommended sustaining the land value of $8,700. A call for
questions was made.
Ms. Blancett-Maddock moved to sustain the County’s recommended value. Seconded by
Mr. Tokuuke. A call for discussion was made. The motion passed by a vote of 4:0.
Mr. Tokuuke moved to enter Executive Session for legal advisement. Seconded by Ms.
Blancett-Maddock. A call for discussion was made. The motion passed by a vote of 4:0.
Enter executive session from 2:35 p.m. – 3:21 p.m.
ANNOUNCEMENTS
The next meeting is scheduled for Wednesday, August 17, 2022 at 1:30 p.m. at the Aupuni
Center Conference Room at the Aupuni Center in Hilo.
ADJOURNMENT
Meeting was adjourned at 3:22 p.m.
Respectfully submitted,
Tyoany Tavares
Real Property Board Clerk