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Home My WebLink About2023-10-27 Minutes TAX BOARD OF REVIEW MEETING MINUTES APPEAL HEARINGS Friday, October 27, 2023 Hawaii County Building | Council Chambers (Suite 1401) 25 Aupuni Street, Suite 1401, Hilo, Hawaii 96720 CALL TO ORDER Chairperson Michael Okumoto called the mee?ng to order at 9:00 am. Present: Board Members: Michael Okumoto, Jason Eisert and Dale Tokuuke; Deputy Corpora?on Counsel Sylvia Wan; Asst. Real Property Tax Administrator Keita Jo, Appraisal Supervisor Dionne Costa, RPT Appeals Board Clerk Tyoany Tavares. Absent: Board Members Diane Blance?-Maddock and Kurt Sullivan. 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 Corpora?on Counsel Sylvia Wan, 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 le?er that the appellant will be receiving via cer?ﬁed mail. For each appeal case, the appraiser submi?ed a packet of informa?on to the Board, unless there had been a prior se?lement with the Appellant or withdrawal. If the Appellant was not present, any informa?on sent in by the Appellant was presented to the Board along with the appraisers’ packet. CASE #48036 – BLASER,MARGRIT TMK 1-2-009-038-0000 The appellant, Margrit Blaser, was not present. Present for the County was appraiser, Dori Ho’ohuli. The subject parcel is located in the lower Puna District on the Kalapana Kapoho Beach Road, which is approximately 15 miles or 24 minutes from Pahoa town. The land is 6.263 acres, and has a dwelling built in 1988 containing 1,669 sq? living area, carrying a grade 3- poor. Both the land and building values are under appeal. The County presented their case and recommended sustaining the land value of $134,100 and building value of $244,200. A call for ques?on was made. BOARD OF REVIEW Minutes of October 27, 2023 1 Mr. Tokuuke mo?oned to sustain the County’s recommended values for both the land and building. Seconded by Mr. Eisert. A call for discussion was made. Mr. Tokuuke noted there is a lack of evidence for grounds of appeal, the assessed value of the property exceeds by more than 20 percent the ra?o of assessment to market value. The mo?on passed by a vote of 3:0. CASE #47634 – STONE,RANDIE LOU RAPOZA (RAPOZA,DUANE) TMK 2-4-007-010-0000 The appellant, Mr. Duane Rapoza, was present for the hearing. Present for the County was Appraisal Supervisor, Dionne Costa. The subject property is a vacant 63.57 acre parcel located at the top of Ainaola Drive. The land value is under appeal. The appellant, Mr. Rapoza, presented the case. The County presented their case and recommended sustaining the land value of $911,800. Rebu?als were made by both the appellant and the County. A call for ques?ons was made. Mr. Tokuuke mo?oned to sustain the County’s recommended values for both the land and building. Seconded by Mr. Eisert. A call for discussion was made. Mr. Tokuuke noted there is a lack of evidence for grounds of appeal, the assessed value of the property exceeds by more than 20 percent the ra?o of assessment to market value, nor lack of uniformity or inequality of the assessment methods. The mo?on passed by a vote of 3:0. CASE #47587 – VICENTE,DWIGHT J TMK 2-4-050-018-0000 The appellant, Mr. Dwight Vicente, was present for the hearing. Present for the County was Appraisal Supervisor, Dionne Costa. The subject property is located in Waiakea Uka with a land area of 7,500 sq? and consists of a 1,056 sq? dwelling built in 1992. The land value is under appeal. The appellant, Mr. Vicente, presented the case. The County presented their case and recommended sustaining the land value of $30,400. Rebu?al was made by the appellant. A call for ques?ons was made. Mr. Okumoto mo?oned to sustain the County’s recommended land value of $30,400. Seconded by Mr. Eisert. A call for discussion was made. Mr. Okumoto noted there is lack of evidence to support the three grounds of appeals; lack of uniformity or inequality of the assessment methods, denial of an exemp?on to which the taxpayer is en?tled, and the assessment methods used were illegal or uncons?tu?onal. The mo?on passed by a vote of 3:0. BOARD OF REVIEW Minutes of October 27, 2023 2 Recessed: 10:00 a.m. Reconvened: 10:09 a.m. CASE #47713 – HISASHIMA,DAIMEN A/KORI D TMK 1-6-153-012-0000 The appellants, Mr. and Mrs. Hisashima were present for the appeal hearing. Present for the County was appraiser, Brian Iwamoto. The subject property is located on Mamaka Street in the Ola Hou subdivision near Keaau Town in the Puna District, approximately 15 minutes from Hilo Town. The parcel is 1.003 acres with a 2,272 sq? dwelling, that consists of 3 bedrooms, 3 bathrooms and was built in 2022. Both the land and building values are under appeal. The appellant, Mrs. Hisashima presented the case. The County presented their case and recommended sustaining the land value of $230,200 and reducing the building value to $623,800, for a total assessed value of $854,000. Rebu?als were made by both the appellant and the County. A call for ques?ons was made. Mr. Eisert mo?oned to sustain the County’s land value of $230,200 and reduce the building value to $507,300 for a total assessed value of $737,500. Seconded by Mr. Tokuuke. A call for discussion was made. Mr. Eisert explained that he concluded those amounts provided by taking the average of the two parcels that sold in August of 2021 provided as comps, along with average of other four parcels on conclusion page of the appellant’s packet. Mo?on fails by a vote 2:1 (Okumoto). Mr. Eisert mo?oned to sustain the County’s land value of $230,200 and reduce the building value to $561,100 for a total assessed value of $791,300. Seconded by Mr. Tokuuke. A call for discussion was made. Mr. Eisert noted that he took the sale price for two parcels that sold on August 2021 and the sale price of the comp provided by the County, which provided an average of $791,300. Mo?on passed by a vote of 3:0. CASE #47991 – LECHER,MICHELLE (LECHER,FAMILY TR) TMK 9-2-198-068-0000 The appellant, Michelle Lecher, was not present. Present for the County was appraiser, Charles Tatsuhara. The subject property is located in the Hawaii Ocean View Ranchos area oﬀ Macadamia Drive. The parcel is 3.003 acres of undeveloped vacant land. The land value is under appeal. The County presented their case and recommended sustaining the assessed land value of $51,000. A call for ques?ons was made. BOARD OF REVIEW Minutes of October 27, 2023 3 Mr. Eisert mo?oned to sustain the County recommended land value of $51,000. Seconded by Mr. Tokuuke. A call for discussion was made. Mr. Eisert noted there was lack of evidence provided by the appellant for grounds of appeal, the assessed value of the property exceeds by more than 20 percent the ra?o of the assessment to market value. Mo?on passed by a vote of 3:0. CASE #47626 – NESKOVIC,MIRO (PACIFIC PATRIOT PARTNERS LLC) TMK 2-4-021-059-0000 The appellant, Miro Neskovic, was not present. Present for the County was Appraisal Supervisor, Dionne Costa. The subject property is located on Nalani Street in the Waiakea Homesteads subdivision with a 1,344 sq? dwelling that is under construc?on. The dwelling was permi?ed in 2021 and is noted as 62 percent complete at the ?me of assessment. Both the land and building values are under appeal. The County presented their case and recommended sustaining the land value of $197,000 and the building value of $215,700. A call for ques?ons was made. Mr. Eisert mo?oned to sustain the County’s recommended values. Seconded by Mr. Tokuuke. A call for discussion was made. Mo?on passed by a vote of 3:0. CASE #47877 – WIESER,PETER/SHERI TR TMK 1-5-027-183-0000 The appellant(s) were not present for the hearing. Present for the County was Appraisal Supervisor, Dionne Costa. th The subject property is vacant land located in the middle sec?on of Hawaiian Paradise Park, from 6 Avenue up to Railroad Avenue. The land value is under appeal. The County presented their case and recommended sustaining the land value of $70,000. A call for ques?ons was made. Mr. Eisert mo?oned to sustain the County’s recommended land value of $70,000. Seconded by Mr. Tokuuke. A call for discussion. Mr. Eisert noted that there is a substan?al amount of evidence and comparable provided by the County to validate the assessment. Mo?on passed by a vote of 3:0. Recess: 11:21 a.m. Reconvened: 11:30 a.m. BOARD OF REVIEW Minutes of October 27, 2023 4 CASE #47750 – LAVEZZARI,DEBRA M (BENEDIZONE E DONO DELGI DEI) TMK 1-5-003-030-0000 The appellant, Ms. Debra Lavezzari, was present via telephone for par?al of the hearing. Present for the County was Appraisal Supervisor, Dionne Costa. The subject property is 0.349 acre parcel located across the Pahoa High School on Pahoa-Kalapana road. The property has two rental dwellings and is ac?vely par?cipa?ng in the Aﬀordable Rental Housing program. Both the land and building values are under appeal. The appellant, Ms. Lavezzari, presented the case. The County presented their case and recommended sustaining the land value of $32,900 and reducing the building value to $127,500. A call for ques?ons was made. Note: The appellant, Ms. Lavezzari, did need to excuse herself from the telephone hearing for personal reasons at approximately 11:36 a.m. Her absence was noted during the County’s ?me to present their case to the Board, where the Chair, Mr. Okumoto, did allow the appellant to make her closing statements. Mr. Eisert mo?oned to sustain the County’s land value of $32,900 and reducing the building value to the recommended amount of $127,500 bringing the total assessed value to $160,400. Seconded by Mr. Tokuuke. A call for discussion was made. Mr. Eisert noted that while looking at the correspondence it appears the appellant previously stated the se?lement amount oﬀer was accepted. In addi?on, there was signiﬁcant evidence provided by the County reﬂec?ng the assessed values. Mo?on passed by a vote of 3:0. CASE #47531 – TAGORDA,RICHARD RIGUNAY TMK 1-6-099-012-0000 The appellant, Richard Tagorda, was not present for the hearing. Present for the County was Valua?on Analyst, Derek Fondy. The subject property is located in the Ainaloa subdivision on Palm Way in the Puna District. The disallowance of the Homeowner classiﬁca?on and exemp?on for the 2020 tax year is under appeal. The County presented their case and recommended sustaining the disallowance of the Homeowner classiﬁca?on and the Homeowner exemp?on for the 2020 tax year. A call for ques?ons was made. Mr. Eisert mo?oned to sustain the County’s recommenda?on for the disallowance of the Homeowner classiﬁca?on and exemp?on for the 2020 tax year. Seconded by Mr. Tokuuke. A call for discussion. Mr. Eisert noted that based oﬀ the evidence provided by the County, the appellant does not qualify for the homeowner classiﬁca?on or the homeowner exemp?on. Mo?on passed by a vote of 3:0. BOARD OF REVIEW Minutes of October 27, 2023 5 The County presented to the Board the following cases that have been removed from the record due to the appellants’ request to withdraw or signed se?lement agreement: TAX MAP KEY CASE NO. APPELLANT(S) 220010240000 47795 ROCK,EVAN 220010300000 47787 ROCK,EVAN 230050070000 47786 ROCK,EVAN 450020630000 47785 ROCK,EVAN ANNOUNCEMENTS The next mee?ng will be held on Tuesday, October 31, 2023, at 9:00 a.m. at the Community Mee?ng Hale (Bldg. G) at the West Hawaii Civic Center, Kailua Kona, Hawaii. ADJOURNMENT Mr. Tokuuke mo?on to adjourn the mee?ng. Seconded by Mr. Eisert. A call for discussion. Mo?on passed by a vote of 3:0. The mee?ng was adjourned at 11:59 a.m. Respec?ully Submi?ed, Tyoany Tavares RPT Appeals Board Clerk BOARD OF REVIEW Minutes of October 27, 2023 6