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HomeMy WebLinkAbout2023-10-03 Minutes TAXBOARDOFREVIEW MEETINGMINUTES APPEALHEARINGS Tuesday,October3,2023 WestHawaiiCivicCenter|CommunityHale(BldgG) 74-5044AneKeohokaloleHwy.,Kailua-Kona,Hawaii CALLTOORDER ChairpersonMichaelOkumotocalledthe Present:BoardMembers:MichaelOkumoto,KurtSullivan,DaleTokuukeandJasonEisert;DeptCorp CounselSylviaWan,DeptCorpCounselKeyraWong;RealPropertyTaxAdministratorLisaMiura,Real PropertyTaxAssist.AdministratorKeitaJo,AppraisalSupervisorDionneCosta,RPTAppealsBoardClerk TyoanyTavares. -Maddock. STATEMENTSFROMTHEPUBLIC Therewerenostatementsfromthepublic. TAXAPPEALCASEHEARINGS Note:PriortotheylviaWan,announcedthe generalproceduresoftheappealhearingandadvisedallAppellantsandtheDepartmentofthe proceduretheBoardwouldbefollowingfortherenderingoftheirdecisionandtheAppellants’further righttoappealtotheTaxAppealCourtlocatedinHonoluluwithin30daysfromthedateofthedecision mail. therehad present,any appraisers’packet. CASE#47684–KOHALAHOLDINGLLC TMK5-4-005-048-0000 Theappellant,GregoryHarmon,wasnotpresent.PresentfortheCountywasAppealsBoardClerk, TyoanyTavares. ExhibitA. Mr.Okumotomovedtoapprovetheappellants’requesttohavetheirappealhearingrescheduled.The appealhasbeenmovedtoWednesday,November1,2023,at9:00a.m. BOARDOFREVIEW MinutesofOctober3,2023 1 CASE#47527(2020),#47528(2021),#47529(2022),#47861(2023)–LUPIEN,EDIEM TMK7-7-017-080-0000 Allfourcaseswereheardtogether.Theappellant,Ms.EdieLupien,waspresent.PresentfortheCounty ThesubjectparcelislocatedinWhiteSandsBeachEstatesonLaaloaAve.itiszonedAgriculturalandin area. TheassessedlandandbuildingvaluesareunderappealduetoShort-usage n. Theappellantpresentedtheircase.TheCountypresentedtheircaseandrecommendedsustainingthe assessedvaluesfortaxyear2020,landof$225,300andbuildingof$356,100;Taxyear2021landof $243,600andbuildingof$372,200;Taxyear2022landof$279,300andbuildingof$443,800;Taxyear xceedsbymorethan20percent CASE#47651–RAPOZA,EDWARDJTR TMK7-6-011-038-0000 BoardMemberJasonEisertrecusedhimselffromthiscaseasMr.EdwardRapozawastherealtorwho previouslysoldMr.Eiserthisproperty. Theappellant,Mr.EdwardRapoza,waspresent.PresentfortheCountywasappraiser,CharlieBrown. ThesubjectparcelislocatedonUluManakoPl.ItiszonedRA- Theassessedlandvalueisunderappeal. Theappellantpresentedtheircase.TheCountypresentedtheircaseandrecommendedsustainingthe wasmade. Mr.TokuukemovedtosustaintheCounty’srecommendedlandvalueof$452,800becausetherewas (Mr.Eisertwasrecused.) BOARDOFREVIEW MinutesofOctober3,2023 2 CASE#47546(2020),#47547(2021),#47548(2022)–NIXON,TIMOTHYCHRISTOPHER TMK7-3-007-036-0002 Theappellants,Mr.,andMrs.Nixon Fondy. ThesubjectparcelislocatedonKohanaikiRoadwithalandareaof3.19acres. TheassessedlandandbuildingvaluesareunderappealduetothedisallowanceoftheHomeowner -years2020,2021and2022. Theappellantpresentedtheircase.TheCountypresentedtheircaseandrecommendedsustainingthe assessedvaluesfortaxyear2020,landvalueof$389,700andbuildingof$879,100;Taxyear2021land valueof$401,400andbuildingof$896,700;Taxyear2022landvalueof$417,400andbuildingof Mr.EisertmovedtosustaintheCounty’srecommendedvaluesfortaxyears2020,2021and2022 becausethereisnoevidenceinwhichthevalueofthepropertyexceedsbymorethan20percent SecondedbyMr.Sullivan.Acallfordiscussionwas dbyavoteof4:0. Recess:10:26a.m. Reconvened:10:37a.m. CASE#48020,#48021–TRIVISONNO,FREDRICKMARK TMK7-5-019-004-0000,7-5-019-020-0000 Theappellant,Mr.FredrickTrivisonno,waspresent.PresentfortheCountywasappraiser,CharlieBrown. Thesubjectparcel(#7-5-019-004-0000)islocatedontheoceanfrontonAli’IDrive.ItiszonedV-1.25and Theassessedlandandbuildingvaluesareunderappeal. Thesubjectparcel(#7-5-019-020-0000)islocatedontheoceanfrontonAli’IDrive.ItiszonedV-1.25and Theassessedlandvalueisunderappeal. Theappellantpresentedtheircase.TheCountypresentedtheircaseandrecommendedsustainingthe assessedvaluesforeachparcel;TMK750190040000(Case#48020)landvalueof$1,482,000and buildingof$912,400.TMK750190200000(Case#48021)landvalue BOARDOFREVIEW MinutesofOctober3,2023 3 Mr.EisertmovedtoamendtheCounty’sassessmentofbothparcels.SecondedbyMr.Sullivan.Acall fordiscussionwasmade. parcel#7-5-019-004-0000withalandvalueof$1,482,000andbuildingof$912,400;andreducethe County’sassessedlandvalueonparcel#7-5-019-020-0000to$825,000whichwasthesaidpurchase price.SecondedbyMr.Sullivan. withavoteof4:0. Mr.EisertmovedtosustaintheCounty’srecommendedassessmentonparcel#7-5-019-004-0000with voteof4:0. Mr.EisertmovedtoreducetheCounty’sassessedlandvalueonparcel#7-5-019-020-0000to$825,000 default,theCounty’sassessmenthasbeensustained. CASE#47691,#47690–CARLSMITHBALLLLP TMK7-2-015-077-0000(GANDONALLC),7-2-015-078-0000(PIRES,MANUEL) Theappellant,Mr.ManuelPires,waspresentviatelephone;alsopresentwereCarlsmithBallLLP PresentfortheCounty wasappraiserWendyHunt. Thesubjectparcel(#7-2-015-077-0000)islocatedinthegatedcommunityofMakaleiEstateswithaland areaof3.006acreswithnostructures. Thesubjectparcel(#7-2-015-078-0000)islocatedinthegatedcommunityofMakaleiEstateswithaland Theassessedlandandbuildingvaluesareunderappeal. presentedtheircaseandrecommendedsustainingtheassessmentforparcel#7-2-015-077-0000witha landvalueof$504,700;andforparcel#7-2-015-078-0000withalandvalueof$504,700andbuildingof andtheCounty.Acallfor Mr.SullivanmovedtosustaintheCounty’srecommendedvaluesforbothparcels.SecondedbyMr. passesbyavoteof4:0. BOARDOFREVIEW MinutesofOctober3,2023 4 Recess:12:15p.m. Reconvened:1:02p.m. APPROVALOFMINUTES 2023, Mr.EisertmovedtoacceptminutesofAugust21,2023,aspresented.SecondedbyMr. . CASE#47910–WEINBERGER,KORIA TMK7-3-062-036-0000 Theappellant,Ms.KoriWeinberger, ExhibitB. Mr.Tokuukemovedtoapprovetheappellants’requesttohavetheirappealhearingrescheduledto Wednesday,November1,2023,at9:00a.m.SecondedbyMr.Eisert.Acallfordiscussionwasmade. CASE#47692,#47693,#47694,#47695–CARLSMITHBALLLLP TMK7-5-013-006-0000,7-5-013-074-0001,7-5-013-074-0002,7-5-013-075-0000(GANDONALLC) Theappellant,Mr.ManuelPires,waspresentviatelephone;alsopresentwasCarlsmithBallLLP Thesubjectparcel(#7-5-013-006-0000)islocatedat75-5579MamalahoaHwy.ItiszonedA-5Aandin Theassessedlandandbuildingvaluesareunderappeal. Thesubjectparcel(#7-5-013-074-0001)islocatedabove75-5579MamalahoaHwy.ItiszonedA-5Aand intheAgriculturaltaxclasswithalandareaof5.002acres. Theassessedlandvalueisunderappeal. Thesubjectparcel(#7-5-013-074-0002)islocatedabove75-5579MamalahoaHwy.ItiszonedA-5Aand intheAgriculturaltaxclasswithalandareaof10.6060acres. Theassessedlandvalueisunderappeal. BOARDOFREVIEW MinutesofOctober3,2023 5 Thesubjectparcel(#7-5-013-075-0000)islocatedabove75-5579MamalahoaHwy.ItiszonedA-5Aand intheAgriculturaltaxclasswithalandareaof54.185acres. Theassessedlandvalueisunderappeal. presentedtheircaseandrecommendedsustainingthe2023taxyearassessmentvaluesduetono receiptoftheNon- Mr.SullivanmovedtosustaintheCounty’srecommendedassessmentvaluesforallparcels.Seconded byMr.Eisert.Acallfordiscussionwasmade.Mr.Eisert&Mr.Sullivanbothexpressedthat passesbyavoteof4:0. CASE#47949–WILLS,KENDALL TMK5-4-007-011-0000 Theappellants,Mr.KendallWillsandMrs.MargaretPiaskoski-Willswerepresent.PresentfortheCounty ThesubjectparcelislocatedonAkoniPuleHwywithalandareaof5.22acres,a2,529 intheAgriculturaltaxclass. Thedisallowanceofthetaxyear2023isunderappeal. Theappellant(s)presentedtheircase.TheCountypresentedtheircaseandrecommendedtosustainthe discussionwasmade.Mr.Tokuukeexplainedthathedoesnotseethattheappellantwasdeniedan CASE#47974–MADISON,SYLVIEMARIE TMK7-7-017-047-0000 Theappellants,Mrs.SylvieMadison&Mr.BrentMadison,werepresent.PresentfortheCountywas appraiser,CharlieBrown. ThesubjectparcelislocatedinWhiteSandsBeachEstatesonLaaloaAve.ItiszonedRS-7.5andinthe Theassessedlandandbuildingvaluesareunderappeal. BOARDOFREVIEW MinutesofOctober3,2023 6 Theappellant(s)presentedtheircase.TheCountypresentedtheircaseandrecommendedsustainingthe Mr.EisertmovedtosustaintheCounty’sassessedlandvalueof$365,200andreducetheassessed buildingvalueto$534,800,foratotalassessedvalueof$900,000.SecondedbyMr.Sullivan.Acallfor discussionwasmade.Mr.EisertfeelsthatincomparisonwiththeCompsprovided,theappellants buildingisonthelowerendofthevaluesprovided. CASE#47961–PAHIO,SHON TMK7-7-008-124-0000 Theappellant,Mr.ShonPahio,waspresent.PresentfortheCountywasappraiser,CharlieBrown. ThesubjectparcelislocatedonLaaloaAve.ItIszonedRA-3andintheAgriculturaltaxclasswithaland areaof10.352acres. Theassessedlandvalueisunderappeal. Theappellantpresentedtheircase.TheCountypresentedtheircaseandrecommendedsustainingthe Mr.EisertmovedtoamendtheCounty’sassessmenttoapprovethe2023Non-DedicatedAgricultural usewithaforlandvalueof$4,300.SecondedbyMr.Sullivan.Acallfor CASE#47954–THOMPSON,DUANEJR TMK7-4-006-055-0000 withdrawal.ChairpersonMr.Okumotoapprovedtherequestasthiscasehasbeenpostedasinitemto Theappellant,Mr.DuaneThompson,waspresent.PresentfortheCountywasappraiser,CharlieBrown. -5Aandinthe Agriculturaltaxclasswithalandareaof1.103acres. Theassessedlandvalueisunderappeal. Theappellantpresentedtheircase.TheCountypresentedtheircaseandrecommendedsustainingthe BOARDOFREVIEW MinutesofOctober3,2023 7 Mr.SullivanmovedtosustaintheCounty’srecommendedlandvalueof$354,300anddenythe2023 Non- discussionwasmade.Mr.Sullivanstatedthatwithoutevidenceorproofoftheappellantsclaimto - CASE#47575–AKERS,GERALD/KARENTR TMK7-3-022-051-0001 Theappellantwasnotpresent.PresentfortheCountywasappraiserWendyHunt. -story bedrooms,3baths,withakitchenupstairsandawetbar downstairs. Theassessedlandandbuildingvaluesareunderappeal. TheCountypresentedtheircaseandrecommendedsustainingthelandvalueof$256,300andbuilding Mr.EisertmovedtosustaintheCounty’srecommendedvalues.SecondedbyMr.Sullivan.Acallfor CASE#47574–AKERS,GERALD/KARENTR TMK7-3-023-001-0000 Theappellantwasnotpresent.PresentfortheCountywasappraiserWendyHunt. post-n-pierdwelling Theassessedlandandbuildingvaluesareunderappeal. TheCountypresentedtheircaseandrecommendedsustainingthelandvalueof$290,200andbuilding RECALL-CASE#47954–THOMPSON,DUANEJR TMK7-4-006-055-0000 Thecasehasbeenrecalled. BOARDOFREVIEW MinutesofOctober3,2023 8 toconsiderwhichmayormaynotchangetheBoard’sdecision. make Theappellant,Mr.DuaneThompson,waspresent. SupervisorDionneCosta. -5Aandinthe Agriculturaltaxclasswithalandareaof1.103acres. -dedicatedagriculturalusedue tolackofevidence.SecondedbyMr.Eisert.Acallfordiscussionwasmade.Mr.Sullivannotedthat Mr.SullivanmovedtosustaintheCounty’srecommendedlandvalueof$354,300anddenythe2023 Non- discussionwasmade Mr.Eisertmovedtograntthe2023Non- of4:0. Recessed:4:30p.m. Reconvened:4:38p.m. CASE#47911–TOTAH,JOSEPH TMK7-3-029-043-0000 Theappellantwasnotpresent.PresentfortheCountywasappraiserWendyHunt. ThesubjectparcelislocatedinHualalaiTerracewithalandareaof0.3998acreanda2- gazebo. Theassessedlandandbuildingvaluesareunderappeal. TheCountypresentedtheircaseandrecommendedsustainingthelandvalueof$350,700andbuilding Mr.SullivanmovedtosustaintheCounty’srecommendedassessmentvalues.SecondedbyMr.Eisert. CASE#47921–GRAHAM,IRMGARDM(MEIER,BARBARA) TMK7-3-054-032-0000 BOARDOFREVIEW MinutesofOctober3,2023 9 Theappellantwasnotpresent.PresentfortheCountywasappraiserWendyHunt. ThesubjectparcelislocatedinKeaholeHeightsSubdivisionwithalandareaof0.2872acresanda1,692 Theassessedlandvalueisunderappeal. TheCountypresentedtheircaseandrecommendedsustainingthelandvalueof$246,200.Acallfor 1(Eisert). CASE#47573–AKERS,GERALD/KARENTR TMK7-5-022-168-0000 Theappellantwasnotpresent.PresentfortheCountywasappraisalsupervisorDionneCosta(for appraiserCharlieBrown). ThesubjectparcelislocatedinLonoKonaSubdivisiononAlaOnaonaSt.ItiszonedDoubleFamily livingareainaduplexsetup. Theassessedlandandbuildingvaluesareunderappeal. TheCountypresentedtheircaseandrecommendedsustainingthelandvalueof$279,900andbuilding CASE#47925–SWENBERG,JANINEM TMK7-6-022-025-0000 Theappellantwasnotpresent.PresentfortheCountywasappraisalsupervisorDionneCosta&Real PropertyTaxAdministrator,LisaMiura(forappraiserCharlieBrown). ThesubjectparcelislocatedinKomohanaKaionLeoneWay.ItiszonedRS- Theassessedlandandbuildingvaluesareunderappeal. TheCountypresentedtheircaseandrecommendedsustainingtheassessedlandvalueof$360,000and BOARDOFREVIEW MinutesofOctober3,2023 10 Mr.EisertmovedtosustaintheCounty’srecommendedvalues.SecondedbyMr.Okumoto.Acallfor CASE#47945–SCHROLL,JOHNC TMK7-6-017-009-0000 Theappellantwasnotpresent.PresentfortheCountywasappraisalsupervisorDionneCosta&Real PropertyTaxAdministrator,LisaMiura(forappraiserCharlieBrown). -BeachSec.onManiaLaneandHolualoa Beachroad.ItiszonedRS- Theassessedlandvalueisunderappeal. TheCountypresentedtheircaseandrecommendedsustainingtheassessedlandvalueof$331,300.A Mr.EisertmovedtosustaintheCounty’sassessedlandvalue.SecondedbyMr.Sullivan.Acallfor CASE#48001–ZHU,WEIZHONG TMK7-5-043-104-0000 Theappellantwasnotpresent.PresentfortheCountywasappraisalsupervisorDionneCosta&Real PropertyTaxAdministrator,LisaMiura(forappraiserCharlieBrown). ThesubjectparcelislocatedinPualaniEstatesonMeaLanakilaStreet.ItiszonedRS-7.5andinthe Theassessedlandandbuildingvaluesareunderappeal. TheCountypresentedtheircaseandrecommendedsustainingthelandvalueof$243,200andbuilding Mr.SullivanmovedtosustaintheCounty’srecommendedvalues.SecondedbyMr.Tokuuke.Acallfor CASE#47782,#47781–NEARONENTERPRISES,LLC TMK7-7-009-001-0000,7-7-013-001-0000 Theappellant,NearonEnterprises,wasnotpresent.PresentfortheCountywasRealPropertyTax Administrator,LisaMiura&AppraisalSupervisor,DionneCosta. TheCountysuggestedtotheBoardofhavingthecasedeferredtoalaterdatetoallow BOARDOFREVIEW MinutesofOctober3,2023 11 wasprovided. Mr.Eisertmovedtodeferbothcases#47782and#47781toNovember1,2023,at9:00a.m.Seconded 4:0. CASE#47983–CHING,CECILY TMK7-8-007-032-0000 Theappellantwasnotpresent.PresentfortheCountywasRealPropertyTaxAssist.Administrator,Keita Jo(forappraiserCharlieBrown). ThesubjectparcelislocatedinKeauhouonMamalahoaHwy.ItiszonedRA- Theassessedbuildingvalueisunderappeal. TheCountypresentedtheircaseandrecommendedsustainingthelandvalueof$398,900andbuilding valueof$867,700.Acallfor Mr.EisertmovedtosustaintheCounty’srecommendedvalues.SecondedbyMr.Sullivan.Acallfor TheCountypresentedtotheBoardthefollowingcasesthathavebeenremovedfromtherecorddueto TAXMAPKEYCASENO.APPELLANT 74015013000047922GINGO,GLENNONT 74015018000047923GINGO,GLENNONT 75006025000047948KONASQUAREASSOCIATES 75009021000047698JOHNSON,AMY 75010006000047697JOHNSON,AMY 77004035000047700JOHNSON,AMY 77015016000047912PHARES,ROBERTCHARLESJR ANNOUNCEMENTS willbeheldonWednesday,October4,2023,at9:00a.m.attheCommunityHale (Bldg.G)attheWestHawaiiCivicCenter,KailuaKona,Hawaii. ADJOURNMENT BOARDOFREVIEW MinutesofOctober3,2023 12 TyoanyTavares RPTAppealsBoardClerk BOARDOFREVIEW MinutesofOctober3,2023 13 FYIJCJUB FYIJCJUB FYIJCJUB FYIJCJUB FYIJCJUC FYIJCJUC FYIJCJUC FYIJCJUC