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HomeMy WebLinkAbout2022-08-17 Minutes TAX BOARD OF REVIEW MEETING MINUTES APPEAL HEARINGS Wednesday, August 17, 2022 Aupuni Center Conference Room 101 Pauahi Street, Hilo, Hawaii CALL TO ORDER Chairperson Nelson Harano called the meeting to 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, Deputy Corporation Counsel Sylvia Wan, 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 CASE #44350 – SANDERS,BRENT/JANET TMK 1-1-099-034-0000 The appellant, Janet Sanders, was present. Present for the County was appraiser, Raynette Mar. The parcel is 1-acre located in Eden Rock subdivision in North Puna and consist of an unpermitted 520 square foot dwelling. The building value is under appeal. The appellant presented their case. The County presented their case and recommended a building settlement value of $73,500, while sustaining the land value of $14,000. A call for questions was made. Mr. Okumoto moved to reduce the building value to $35,000 and sustain the land value of $14,000. Seconded by Mr. Tokuuke. A call for discussion was made. Motion passed by a vote of 4:0. CASE #44669 – NAKAGAWA,GAYLE M TMK 1-3-004-001-0000 The representative, Carol Finuliar, was present. Present for the County was Appraisal Supervisor, Dionne Costa. The parcel is 10.95-acres of vacant oceanfront land located on the Kapoho Kalapana Road near the 15-mile marker in the Puna District. The land value is under appeal. The appellant presented their case. County presented their case and recommended to sustain the land value of $629,700. A call for questions was made. Ms. Blancett-Maddock moved to sustain the County’s recommended land value of $629,700. Seconded by Mr. Tokuuke. A call for discussion was made. The motion passed by a vote of 3:1 (Okumoto). CASE #44273 – DHAL,SUSHANT TMK 3-2-002-098-0000 The appellant, Dhal Sushant, was present. Present for the County was Real Property Tax Administrator, Lisa Miura. The parcel is located in Piha Homesteads in the Hamakua district on the East-side of the island. The denial of the 2022 preferential agricultural use assessment is under appeal. The appellant presented their case. County presented their case and recommended sustaining the land value of $447,800 and building value of $316,600. A call for questions was made. Ms. Blancett-Maddock moved to sustain the County’s recommended values and the 2022 denial of the preferential agricultural use assessment. No second. A call for new motion was made. Mr. Okumoto moved to reverse the denial of the 2022 preferential agricultural use assessment. Seconded by Mr. Tokuuke. A call for discussion was made. The motion did not pass by a vote of 2:2 (Harano, Blancett-Maddock). Recessed: 3:26 p.m. Reconvened: 3:32 p.m. Ms. Blancett-Maddock moved to sustain the County’s recommended values and the 2022 denial of the preferential agricultural use assessment. No second. A call for new motion was made. Mr. Okumoto moved to grant the 2022 preferential agricultural use assessment for a land value of $51,00 and sustain the building value of $316,600. Seconded by Mr. Tokuuke. A call for discussion was made. Motion did not pass by a vote of 2:2 (Harano, Blancett- Maddock). Since the Board of Review is unable to comply with section 3.1 of the Rules and Regulations of the Board of Review, the County values for both the land $447,800 and building $316,600 are sustained. Per the Rules and Regulations of the Board of Review, section 3.1 “the concurrence of three Board members shall be necessary to make any action of the board valid.” ANNOUNCEMENTS The next meeting is scheduled for Tuesday, August 23, 2022 at 9:00 a.m. at the Community Hale at the West Hawaii Civic Center in Kona. ADJOURNMENT Meeting was adjourned at 3:38 p.m. Respectfully submitted, Tyoany Tavares Real Property Board Clerk