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HomeMy WebLinkAbout2022-09-13 Minutes TAX BOARD OF REVIEW MEETING MINUTES APPEAL HEARINGS Tuesday, September 13, 2022 West Hawaii Civic Center | Liquor Control Conference Room 74-5044 Ane Keohokalole Hwy, Kailua-Kona, Hawaii CALL TO ORDER Chairperson Nelson Harano called the meeting to order at 9:00 a.m. Present: Board Members Nelson Harano, Diane Blancett-Maddock, Michael Okumoto, and Dale Tokuuke; Deputy Corporation Counsel Sinclair Salas-Ferguson, Assistant Real Property Tax Administrator Keita Jo, Appraisal Supervisor Dionne Costa, Real Property Tax Administrator filling in for Board Clerk Lisa Miura 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. APPROVAL OF MINUTES ndst Mr. Okumoto commented on the August 17, 2022 minutes; last page typo on 2 line, 1 paragraph. $51,00 to be corrected to $51,000. Mr. Tokuuke made a motion to accept and approve minutes for August 17, August 18, August 23 and August 24, 2022. Ms. Blancett-Maddock seconded the motion. Discussion of the amendment to August 17 as commented by Mr. Okumoto earlier. No other discussion. Mr. Harano called for the vote. Motion passed with a vote of 4:0. CASE # 45157 (2021) and #45156 (2022) – DUDDY,PATRICK JOSEPH TMK 6-8-037-039-0000 Prior to start of case, Mr. Duddy requested 10 minutes to present his case. Case #45157 (2021) and Case #45156 (2022) were heard together. The appellant, Mr. Patrick Duddy, was present. Present for the County was analyst, Derek Fondy. The parcel is a 2,854 square foot lot, 5 bedroom, 4 bath dwelling in Kikaha at Wehilani subdivision in Waikoloa Village. The denial of the homeowner tax classification for 2021 and 2022 is under appeal. Request from appellant was made for 10 minutes of speaking time. Request was granted by Chairman Harano. Additional time beyond the 10 minutes was also allowed. The appellant presented his case. County presented their case and recommended sustaining the 2021 and 2022 disallowance of the homeowner classification. Rebuttals from both appellant and county were made. A call for questions was made. Mr. Okumoto moved to sustain the 2021 and 2022 disallowance of the homeowner classification. Ms. Blancett-Maddock seconded the motion. Mr. Okumoto stated the reason for sustaining County’s position is the appellant has not proven he meets the requirements for the homeowner classification as a portion of his home is being rented out. Clarification was made that the homeowner exemption does remain, only the homeowner tax classification was removed. Motion passed by a vote of 4:0. CASE # 45018 – PARKER LAND TR TMK 6-7-002-071-0000 Mr. Okumoto recused himself from this case as he previously worked with Francis Ouye who is present as a representative with Parker Land Trust. The appellant(s), Jonathan Mitchell (representative of Parker Land Trust) with representative Francis Ouye, were present. Present for the County was appraiser supervisor, Dionne Costa. The parcel is a 12.611 acre commercially zoned parcel located in Waimea. Although currently assessed as vacant land, site visit indicated several structures were there which are not being assessed. The subject parcel was recently subdivided and increased in size from 6.156 acres to 12.611 acres. The 2022 land value is under appeal. The appellant and representative presented their case. County presented their case and recommended lowering the land value to $5,359,600 based on information the appellant provided yesterday. A call for questions was made. Mr. Tokuuke moved to sustain the county’s recommendation because there was not more than a 20% ratio difference and no evidence of an illegal error in the application method used with a land value reduction to $5,359,600. Seconded by Ms. Blancett- Maddock. Ms. Blancett-Maddock encouraged appellant to work with the County to file for agricultural use for next year. Motion passed by a vote of 3:0. (Mr. Okumoto was recused.) CASE 44828 – ISHIDA,LINCOLN J TRUST TMK 8-1-012-008-0000 The appellant Mr. Lincoln Ishida is present with Glennon Gingo, Real Estate Consultant and Real Estate Broker. Present for the County was commercial appraiser, Shannon Arquitola. The parcel is a 9,000 square foot parcel in Kealakekua Village with a mixed office/retail building consisting of 2,844 square feet. The building value is under appeal. The appellant presented his case. The County presented their case and recommended to sustain the building value of $278,900. A call for questions was made. Mr. Okumoto moved to sustain the County’s value for building value at $278,900. The County used the market approach and Mr. Ishida’s main objection is the large percentage increase however the property was under assessed previously and the market supports the increase. Seconded by Ms Blancett-Maddock. A call for discussion was made. Motion passed by a vote of 4:0. CASE #44982 – 2020 MMPKRL TR TMK 7-2-013-007-0000 The appellant was not present. Present for the County was appraiser, Matthew Radmilovic. The parcel is a 17,279 square foot property located in Hualalai Resort. The building is 3,439 square feet, 5 bedroom, 5.5 bath home and was built in 1999. The land and building value are under appeal. The County presented their case and recommended to sustain the land value of $1,406,600 and building value of $1,920,900. A call for questions was made. Ms Blancett-Maddock motioned to sustain the county value as the appellant did not show the assessed value of the property exceeds by more than 20% of the ratio of assessment to market value nor did the appellant prove there is a lack of uniformity or inequality resulting from the use of illegal assessment methods or an error in the application of the methods. Mr. Tokuuke seconded the motion. A call for discussion was made. Motion passed by a vote of 4:0. CASE #44486 – KESSLER,NANCY/ANDREW TR TMK 5-6-002-041-0000 The appellant was not present. Present for the County was appraiser, Hoku Manning. The parcel is a 4.869 acre property located in Puakea Bay Ranch, a gated community. The property has two dwellings totaling 12,927 square feet consisting of 9 bedrooms, 9 full baths and 3 half baths. The building value is under appeal. The County presented their case and recommended to sustain the land value of $320,900 and building value of $6,763,000. A call for questions was made. Ms. Blancett-Maddock moved to sustain the county assessment of 7,083,000 for the year 2022 as the appellant failed to show the there is a lack of uniformity or inequality resulting from the use of illegal assessment methods or an error in the application of the methods. The applicant failed to show the assessed value of the property exceeds by more than 20% the ratio of assessment to market value and the appellant failed to show the County denied an exemption to which they were entitled to. Mr. Okumoto seconded the motion. Motion passed by a vote of 4:0. CASE #45132 KAUFMAN-DIAMOND,SHARON L TMK 5-6-003-026-0000 The appellant was not present. Present for the County was appraiser, Hoku Manning. The parcel is a 4.857 acre undeveloped property located in Maliu Ridge Subdivision. The land value is under appeal. The County presented their case and recommended to sustain the land value of $539,000. A call for questions was made. Ms. Blancett-Maddock moved to sustain the county’s value $539,000 for the tax year 2022 as the appellant did not show there was a lack of uniformity or inequality resulting from the use of illegal assessment methods or error in the application of the methods. Mr. Tokuuke seconded the motion. A call for discussion was made. Motion passed by a vote of 4:0. CASE #44482 FARREN TRUST TMK 5-9-006-055-0000 The appellant was not present. Present for the County was appraiser, Hoku Manning. The parcel is a 3.138 acre lot located in Kohala Estates Subdivision. The dwelling is a 1,083 square feet, 2 bedroom and 2 bath improvement in fair condition. The land and building values are under appeal. The County presented their case and recommended to sustain the land value of $203,400 and a reduction of building value to $228,500 based on the lower square footage based on the appeal inspection. A call for questions was made. Mr. Tokuuke motioned to sustain the county’s values for the land of $203,400 and reduced building value to $228,500 for total of $431,900 as it is in the range of comparable properties in the area. Appellant failed to meet the burden of grounds of appeal. Ms. Blancett-Maddock seconded the motion. A call for discussion was made. Motion passed by a vote of 4:0. CASE #44342 WARREN, ARTHUR MARTIN TMK 5-9-009-003-0000 The appellant was not present. Present for the County was appraiser, Hoku Manning. The parcel is a 10.119 acre lot located in the Kohala Ranch gated community. The dwelling is a 2,424 square feet, 3 bedroom and 2.5 bath improvement of average (4) grade. The land and building values are under appeal. Appraiser noted the land is in agricultural use and is currently being assessed at $4,300 despite appellant requesting a $215,000 land value. The County presented their case and recommended to sustain the land value of $4,300 and sustain the building value to $606,100 with an exemption of $180,000 for a total net taxable value of $430,400. A call for questions was made. Mr. Tokuuke moved to accept the county’s total assessment value for the net taxable amount of 430,400 for year 2022 as the appellant did not prove the ratio was more than 20% of the assessment to market value and appellant did not prove there was a lack of uniformity or inequality resulting from the use of illegal assessment methods or an error in the application of the methods. Appellant didn’t prove there was anything illegal or unconstitutional. Ms. Blancett-Maddock seconded the motion. Motion passed by a vote of 4:0. CASE #44972 SALMON,LINTON GAY TMK 5-9-009-012-0000 The appellant was not present. Present for the County was appraiser, Hoku Manning. The parcel is an undeveloped 10+ acre lot located in the Kohala Ranch gated community. There were no improvements on the parcel as of the inspection date of April 21, 2022. The land value is under appeal. The County presented their case and recommended to sustain the land value of $322,600. A call for questions was made. Mr. Tokuuke moved to sustain the county’s recommendation for the taxable value of $322,600 for the tax year 2022 as the appellant has not proved that the tax amount is not more than 20% the market value and that they didn’t prove the requirements were met for an exemption they were entitled to. Ms. Blancett-Maddock seconded. Motion passed by a vote of 4:0. ANNOUNCEMENTS No announcements were made. ADJOURNEMENT Meeting was adjourned at 12:14 p.m. Respectfully Submitted, Lisa Miura Real Property Tax Administrator (filling in as Tax Board Clerk)