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HomeMy WebLinkAbout2022-08-24 Minutes TAXBOARDOFREVIEW MEETINGMINUTES APPEALHEARINGS Wednesday,August24,2022 WestHawaiiCivicCenter|CommunityHale 74-5044AneKeohokaloleHwy,Kailua-Kona,Hawaii CALLTOORDER ChairpersonNelsonHaranocalledthemeetingtoorderat9:00a.m. Present:BoardMembersNelsonHarano,DianeBlancett-Maddock,MichaelOkumoto,andDale Tokuuke;DeputyCorporationCounselSinclairSalas-Ferguson,RealPropertyAsst. AdministratorKeitaJo,AppraisalSupervisorDionneCosta,RealPropertyInterimBoardClerk TyoanyTavares. STATEMENTSFROMTHEPUBLIC Therewerenostatementsfromthepublic. TAXAPPEALCASEHEARINGS Note:Priortothestartofthecasehearings,DeputyCorporationCounselSinclairSalas- FergusonannouncedthegeneralproceduresoftheappealhearingandadvisedallAppellants andtheDepartmentoftheproceduretheBoardwouldbefollowingfortherenderingoftheir decisionandtheAppellants’furtherrighttoappealtotheTaxAppealCourtlocatedinHonolulu within30daysfromthedateofthedecisionletterthattheappellantwillbereceivingviacertified mail. Foreachappealcase,theappraisersubmittedapacketofinformationtotheBoard,unless therehadbeenapriorsettlementwiththeAppellantorwithdrawal.IftheAppellantwasnot present,anyinformationsentinbytheAppellantwaspresentedtotheBoardalongwiththe appraisers’packet. CASE#44307–VALEK,MICHAELANTHONY TMK7-3-050-006-0000 Theappellant,MichaelValek,waspresent.PresentfortheCountywasappraiser,WendyHunt. Theparcelis1.069-acreslocatedinthegatedcommunityofKonaHillsEstatesandconsistofa 3,935squarefootdwelling,includinganOhanadwelling. Thelandandbuildingvalueareunderappeal. Theappellantpresentedtheircase.Countypresentedtheircaseandrecommendedsustaining thelandvalueof$318,500andbuildingvalueof$1,829,600.Acallforquestionswasmade. Mr.OkumotomovedtosustaintheCounty’srecommendedvaluesforboththelandand building.SecondedbyMs.Blancett-Maddock.Acallfordiscussionwasmade.The motionpassedbyavoteof4:0. CASE#44952–FUCCIDINAPOLI,TR TMK7-3-008-130-0000 Theappellant(s),Catherine&MarcoFucciDiNapoli,werepresent.PresentfortheCountywas RealPropertyAsst.Administrator,KeitaJo. Theparcelconsistofa7,068squarefootdwelling,is3.196-acreslocatedat73-4695Piialoha RdinKolokoMaukaashortdistancefromtheintersectionofHinaLaniStandHawaiiBeltRd. Thereceiptofthe3%Homeowner’sCAPfortaxyear2022isunderappeal. Theappellant(s)presentedtheircase.TheCountypresentedtheircaseandrecommended sustainingthecurrentassessment,whichincludesa$120,000exemptionandthehomeowner taxclassification.Acallforquestionswasmade. Ms.Blancett-MaddockmovedtosustaintheCounty’srecommendationwhichincludethe $120,000exemptionandHomeownertaxclassification.SecondedbyMr.Tokuuke.Acall fordiscussionwasmade.Themotionpassedbyavoteof4:0. CASE#44262,44263,44264–JOHNSON,MICHAELC TMK6-8-003-002-0023 Theappellantwasnotpresent.PresentfortheCountywasValuationAnalyst,DerekFondy. Theparcelisa785squarefootCondounitwithinFairwayTerraceinWaikoloaVillage. Thedisallowanceofthe2019,2020and2021homeownerclassificationisunderappeal. Countypresentedtheircaseandrecommendedsustainingthedisallowanceofthe2019,2020 and2021Homeownerclassification.Acallforquestionswasmade. Mr.TokuukemovedtosustainthedisallowanceoftheHomeownerclassificationfortax year2019,2020and2021.SecondedbyMs.Blancett-Maddock.Acallfordiscussionwas made.Themotionpassedbyavoteof4:0. CASE#44318–ANDERSON,TRST TMK7-2-017-005-0000 Theappellantwasnotpresent.PresentfortheCountywasappraiser,MatthewRadmilovic. Theparcelisa59,764squarefootoceanfrontresidencelocatedinKukio.Thebuildingis8,252 squarefeetandwasbuiltin2006. Thelandandbuildingvalueareunderappeal. Thecountypresentedtheircaseandrecommendedsustainthelandvalueof$25,150,400and buildingvalueof$14,178,400.Acallforquestionswasmade. Ms.Blancett-MaddockmovedtosustaintheCounty’srecommendedvalueforboththe landandbuilding.SecondedbyMr.Tokuuke.Acallfordiscussionwasmade.The motionpassedbyavoteof4:0. CASE#44323,44324,44325–LILIUOKALANITRUSTESTATE TMK7-4-015-016-0000,7-4-015-020-0000,7-4-015-021-0000 Theappellantwasnotpresent.PresentfortheCountywasAppealsBoardClerk,Tyoany Tavares. CountypresentedtotheBoardtheappellants’letterrequestingtorescheduletheirappeal hearing.Acopyoftheappellants’requestisattachedheretoasExhibitA. Ms.Blancett-Maddockmovedtoaccepttheappellants’requesttorescheduletheir appealhearing(s)toTuesday,September13,2022at9:00a.m.SecondedbyMr.Tokuuke. Acallfordiscussionwasmade.Themotionpassedbyavoteof4:0. Recessed:10:31a.m. Reconvened:1:29p.m. CALLTOORDER ChairpersonNelsonHaranocalledthemeetingtoorderat1:29p.m. Present:BoardMembersNelsonHarano,DianeBlancett-Maddock,MichaelOkumoto,andDale Tokuuke;DeputyCorporationCounselSinclairSalas-Ferguson,RealPropertyAsst. AdministratorKeitaJo,AppraisalSupervisorDionneCosta,RealPropertyInterimBoardClerk TyoanyTavares. TAXAPPEALCASEHEARINGS Note:Priortothestartofthecasehearings,DeputyCorporationCounselSinclairSalas- FergusonannouncedthegeneralproceduresoftheappealhearingandadvisedallAppellants andtheDepartmentoftheproceduretheBoardwouldbefollowingfortherenderingoftheir decisionandtheAppellants’furtherrighttoappealtotheTaxAppealCourtlocatedinHonolulu within30daysfromthedateofthedecisionletterthattheappellantwillbereceivingviacertified mail. Foreachappealcase,theappraisersubmittedapacketofinformationtotheBoard,unless therehadbeenapriorsettlementwiththeAppellantorwithdrawal.IftheAppellantwasnot present,anyinformationsentinbytheAppellantwaspresentedtotheBoardalongwiththe appraisers’packet. CASE#44597–SANDYSDRIVE-ININC TMK7-9-007-065-0000 Note:ChairpersonNelsonHaranorecusedhimselffromthiscase. Theappellant,CarolIkeda,waspresent.PresentfortheCountywasAppraisalSupervisor DionneCosta. Theparcelisa16,818squarefootcommercialpropertywithamasonrybuildingbuiltin1990, thatiscomprisedofrestaurant,retailandoffice. Thelandandbuildingvalueareunderappeal. Appellantpresentedtheircase.Countypresentedtheircaseandrecommendedsustainingthe landvalueof$223,000andbuildingvalueof$662,000.Acallforquestionswasmade. Atthistime,aproposalwasmadetotheappellanttoprovideStateIncomeTaxdocumentsof thepreviousthree-years,fortheCountytoreviewasrequiredforanincome-basedassessment. ThedocumentsaretobesubmittednolaterthanWednesday,August31,2022.Failuretomeet thatdeadlinewouldallowtheBoardofReviewtocallformotionandvoteontheSeptember13, 2022TaxAppealHearing. Theappellant,CarolIkeda,respectfullydeclinedthisoptionandaskthattheBoardcometo decisionatthistime. Mr.TokuukemovedtosustaintheCounty’srecommendedlandvalueof$223,000and buildingvalueof$662,000.SecondedbyMr.Okumoto.Acallfordiscussionwasmade. Themotionpassedbyavoteof3:0. CASE#44928–YUCCAPROPERTIESLLC TMK7-2-027-004-0000 Therepresentative,WayneTannenbaumofPivotalTaxServices,waspresentviatelephone. PresentfortheCountywasappraiser,MatthewRadmilovic. Theparcelisa44,823squarefootoceanfrontresidencelocatedinKukio.Thebuildingis4,411 squarefeetandwasbuiltin2008. Thelandandbuildingvalueareunderappeal. Theappellantpresentedtheircase.Countypresentedtheircaseandrecommendedsustaining thelandvalueof$1,737,000andbuildingvalueof$4,689,700.Acallforquestionswasmade. Ms.Blancett-MaddockmovedtosustaintheCounty’srecommendedvaluesofboththe landandbuilding.SecondedbyMr.Okumoto.Acallfordiscussionwasmade.The motionpassedbyavoteof4:0. CASE#45018–PARKERLAND,TR TMK6-7-002-071-0000 Theappellantwasnotpresent.PresentfortheCountywasAppraisalSupervisor,DionneCosta. CountypresentedtotheBoardtheappellants’letterrequestingtorescheduletheirappeal hearing.Acopyoftheappellants’requestisattachedheretoasExhibitB. Ms.Blancett-Maddockmovedtoaccepttheappellants’requesttorescheduletheir appealhearingtoTuesday,September13,2022at9:00a.m.SecondedbyMr.Tokuuke.A callfordiscussionwasmade.Themotionpassedbyavoteof4:0. ANNOUNCEMENTS ThenextmeetingwillbeheldonTuesday,September13,2022at9:00a.m.intheFormer LiquorBoardConferenceRoom,BuildingB(B2)attheWestHawaiiCivicCenterinKona. ADJOURNMENT Meetingwasadjournedat2:47p.m. RespectfullySubmitted, TyoanyTavares RealPropertyBoardClerk EXHIBITA EXHIBITA EXHIBITB EXHIBITB