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1 Minutes of October 31, 2023 BOARD OF REVIEW
TAX BOARD OF REVIEW
MEETING MINUTES
APPEAL HEARINGS
Tuesday, October 31, 2023
West Hawaii Civic Center | Community Hale (Bldg G)
74-5044 Ane Keohokalole Hwy., Kailua-Kona, Hawaii
CALL TO ORDER
Chairperson Michael Okumoto called the mee?ng to order at 9:00 a.m.
Present: Board Members: Michael Okumoto, Dale Tokuuke and Jason Eisert; 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.
APPROVAL OF MINUTES
The Board was presented the mee?ng minutes of October 3 and October 4, 2023.
Mr. Eisert mo?oned to defer the approval of both mee?ng minutes. Seconded by Mr. Tokuuke. A call
for discussion. Mr. Eisert clarified his mo?on to defer the approval of both mee?ng minutes to a
further date when the Board holds a mee?ng (i.e. the Organiza?onal Mee?ng date TBD). Seconded by
Mr. Tokuuke. A call for discussion. Mo?on fails by a vote of 2:1 (Okumoto).
Minutes will be recalled for approval at the end of the current day’s agenda.
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 #48023 – MAYOR,REGINA HELENE
TMK 6-9-010-001-0101
2 Minutes of October 31, 2023 BOARD OF REVIEW
The appellant, Regina Mayor was not Present. Mr. Ray ‘RJ’ Kirchner was present, not to represent the
appellant, but instead to answer any ques?ons from the Board, specifically regarding his appraisal report
of the subject parcel. Present for the County was appraiser, Ma? Radmilovic.
The subject parcel is a condominium in Waikoloa Beach Resort in the Halii Kai condominium complex
and is oceanfront. The condominium has 3 bedrooms, 2 full bathrooms, has 1,403 sf of living area, was
built in 2006 and is classed a 6.
Both the land and building values are under appeal.
The County presented their case and recommended sustaining the land value of $231,200 and building
value of $1,988,700 for a total value of $2,219,900. A call for ques?ons was made.
Mr. Eisert mo?on to sustain the assessed land value of $231,200 and reduce the County’s assessed
building value to $1,768,800 for a total assessed value of $2,000,000. Seconded by Mr. Tokuuke. A call
for discussion was made. During discussion, Mr. Okumoto proposed to amend the mo?on made by Mr.
Eisert to reflect a total assessed value of $2,180,000 to acknowledge that there is a discount for being
next to the clubhouse but not at that amount ini?ally proposed.
Mr. Eisert elected to amend his original mo?on to sustain the assessed land value of $231,200 and
amended the County’s assessed building value to $1,888,700 for a total of $2,119,900. Seconded by
Mr. Tokuuke. A call for discussion was made. Seeing none, mo?on to amendment passes by 3:0.
A call for discussion was made on the new mo?on on the floor to sustain the assessed land value of
$231,200 and reduce the County’s assessed building value to $1,888,700, for a total assessed value of
$2,119,900. Mo?on passed by a vote of 3:0.
CASE #48013 – WORSEY,R CURTIS (BIGMAW LLC)
TMK 6-8-022-041-0109
The appellant, Mr. Worsey, was present for the hearing. Present for the County was appraiser, Ma?
Radmilovic.
The subject parcel is a residen?al condominium in the Mauna Lani Resort in the Ka Milo complex with
golf front. The condominium has 3 bedrooms, 3 full bathrooms, has 2,491 sf of living area, was built in
2014 and is classed a 7.
Both the land and building values are under appeal.
The appellant, Mr. Worsey, presented their case. The County presented their case and recommended
sustaining the land value of $203,300 and the building value of $2,757,300 for a total value of
$2,960,600. 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 assessed land value of $203,300 and building value of
$2,757,300 for a total assessed value of $2,960,600. Seconded by Mr. Eisert. A call for discussion was
3 Minutes of October 31, 2023 BOARD OF REVIEW
made. Mr. Tokuuke noted that there was lack of evidence to support grounds of appeal for illegal
assessment methods used and looking at the comparables provided, they are very similar to the
subject parcel. Mr. Eisert noted that he believes there should be some sort of discount, though not at
the taxpayer’s opinion of value. Mo?on fails by a vote of 2:1 (Eisert). By default the County’s
assessment stands.
Recess: 10:17 a.m.
Reconvened: 10:23 a.m.
CASE #47650 – BRAR,SURINDERPAL S TRUSTEE (BRAR TRST)
TMK 6-8-022-006-0074
The appellant, Mr. Brar, was present for the hearing. Present for the County was appraiser, Ma?
Radmilovic.
The subject parcel is a residen?al condominium in the Mauna Lani Resort in the oceanfront Mauna Lani
Terrace complex. The condominium has 1 bedroom, 2 full bathrooms, has 1,150 sf of living area, was
built in 1983 and is classed a 7-.
Both the land and building values are under appeal.
The appellant, Mr. Brar, presented their case. The County presented their case and recommended
sustaining the land value of $145,900 and building value of $1,123,200 for a total value of $1,269,100.
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 assessment of the land value of $145,900 and building
value of $1,123,200 for a total value of $1,269,100, based on the lack of evidence for grounds of
appeal. Seconded by Mr. Eisert. A call for discussion was made. Mo?on passes by a vote of 3:0.
CASE #47977 – MCINTOSH,ROBERT/SUZANNE
TMK 6-2-016-004-0000
The appellant, Mrs. Suzanne Mcintosh, was present for the hearing. Present for the County was
appraiser, Ma? Radmilovic.
The subject parcel is a residen?al dwelling in the Mauna Kea Resort in the Moani Heights of the Uplands
neighborhood. The parcel has a land area of 17,508 sq. ?. and has a dwelling consis?ng of 4 bedrooms, 4
full bathrooms, has 2,875 sf of living area, was built in 2001 and is classed a 7+.
Both the land and building values are under appeal.
The appellant, Mrs. Mcintosh, presented their case. The County presented their case and recommended
sustaining the land value of $1,142,600 and building value of $2,227,900 for a total value of $3,370,500.
Rebu?als were made by both the appellant and the County. A call for ques?ons was made.
4 Minutes of October 31, 2023 BOARD OF REVIEW
Mr. Okumoto mo?oned to sustain the County’s assessment of the land value of $1,142,600 and
building value of $2,227,900 for a total value of $3,370,500. Seconded by Mr. Tokuuke. A call for
discussion was made. Mr. Okumoto stated the County provided relevant comparables and there is lack
of evidence to support grounds of appeal. Mo?on passed by a vote of 3:0.
Recess: 11:10 a.m.
Reconvened: 10:19 a.m.
CASE #47950 – CINCOTTA,DAVID/NAVONE,PATRICIA (CINNONE OHANA TR)
TMK 6-2-013-013-0003
The appellants, Mr. Cinco?a and Ms. Navone, were present for the hearing via telephone. Present for
the County was appraiser, Ma? Radmilovic.
The subject parcel is a residen?al condominium unit in the Mauna Kea Resort in the Waiulaula complex
and has ocean views. Unit A201 has 3 bedrooms, 3 full bathrooms, has 2,111 sf of living area, was built
in 2006, is on the second floor and is classed a 7-.
Both the land and building values are under appeal.
The appellants presented their case. The County presented their case and recommended sustaining the
land value of $218,500 and building value of $2,489,700 for a total value of $2,708,200. Rebu?als were
made by both the appellants’ and the County. A call for ques?ons was made.
Mr. Eisert mo?oned to sustain the County’s assessment of the land value of $218,500 and building
value of $2,489,700 for a total value of $2,708,200. Seconded by Mr. Tokuuke. A call for discussion was
made. It was noted that there is lack of evidence to support grounds of appeal. Mo?on passed by a
vote of 3:0.
CASE #48018 – HOPKINS,DAVID (HOPKINS FAMILY TR)
TMK 6-2-013-013-0001
The appellant was not present for the hearing. Present for the County was appraiser, Ma? Radmilovic.
The subject parcel is a residen?al condominium unit in the Mauna Kea Resort in the Waiulaula complex
and has ocean views. Unit A101 has 3 bedrooms, 3 full bathrooms, has 2,082 sf of living area, was built
in 2006, is on the first floor and classed a 7-.
Both the land and building values are under appeal.
The County presented their case and recommended sustaining the land value of $215,600 and building
value of $2,336,800 for a total value of $2,552,400. A call for ques?ons was made.
Mr. Eisert mo?oned to sustain the County’s assessment of the land value of $215,600 and building
value of $2,336,800 for a total value of $2,552,400. Seconded by Mr. Tokuuke. A call for discussion was
5 Minutes of October 31, 2023 BOARD OF REVIEW
made. It was noted that there is lack of evidence to support grounds of appeal. Mo?on passed by a
vote of 3:0.
CASE #47979 – PAULSON,MICHAEL/CINDY
TMK 6-2-013-013-0074
The appellant was not present for the hearing. Present for the County was appraiser, Ma? Radmilovic.
The subject parcel is a residen?al duplex dwelling unit in the Mauna Kea Resort in the Waiulaula
complex. Unit 329 has 3 bedrooms, 3 full bathrooms, 1 half bathroom, has 2,517 sf of living area, was
built in 2015 and is classed a 7-.
Both the land and building values are under appeal.
The County presented their case and recommended sustaining the land value of $260,500 and building
value of $2,665,100 for a total value of $2,925,600. A call for ques?ons was made.
Mr. Eisert mo?oned to sustain the County’s assessment of the land value of $260,500 and building
value of $2,665,100 for a total value of $2,925,600. Seconded by Mr. Tokuuke. A call for discussion was
made. Mr. Eisert noted that all comparables provided are of the same assessed values. Mr. Tokuuke
stated that there is lack of evidence to support grounds of appeal. Mo?on passes by a vote of 3:0.
Recess: 12:29 p.m.
Reconvened: 1:05 p.m.
CASE #47952 – VACCARO,ASHLEY/YAKITA,DON (KAMILO 514 LLC)
TMK 6-8-022-041-0190
The appellants, Mr. Yakita and Ms. Vaccaro, were present for the hearing via telephone. Present for the
County was appraiser, Ma? Radmilovic.
The subject parcel is a residen?al condominium dwelling in the Maua Lani Resort in the Ka Milo complex
with resort view. The condominium has 4 bedrooms, 3 full bathrooms, 1 half bathroom, has 2,489 sf of
living area, was built in 2019 and is classed a 7.
Both the land and building values are under appeal.
The appellants presented their case. The County presented their case and recommended sustaining the
land value of $222,400 and building value of $2,295,900 for a total value of $2,518,300. Rebu?als were
made by both the appellants’ and the County. A call for ques?ons was made.
Mr. Eisert mo?oned to amend the County’s assessment of land value to $222,300 and building value of
$2,057,300 for a total value of $2,279,600. Seconded by Mr. Okumoto. A call for discussion was made.
Mr. Eisert stated that based on the comparables provided, he finds reason for an error in the
applica?on of the assessment methods. Mo?on passes by a vote of 3:0.
6 Minutes of October 31, 2023 BOARD OF REVIEW
CASE #48362 – SHCHEDRINA,SVETLANA
TMK 6-8-022-007-0042
The appellant, Ms. Shchedrina, was present for the hearing via telephone. Present for the County was
appraiser, Ma? Radmilovic.
The subject parcel is a residen?al condominium in Mauna Lani Resort in the Kulalani complex. The
condominium has 2 bedrooms, 2 full bathrooms, has 1,331 sf of living area, was built in 2016 and is
classed a 6.
Both the land and building values are under appeal.
The appellant, Ms. Shchedrina, presented their case. The County presented their case and
recommended sustaining the land value of $200,500 and building of $927,000 for a total value of
$1,127,500. 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 assessment of the land value of $200,500 and building of
$927,000 for a total value of $1,127,500. Seconded by Mr. Tokuuke. A call for discussion was made. Mr.
Eisert noted there is a lack of evidence to support grounds of appeal.
CASE #47751 – SAPANSKI,LAWRENCE/VARES,KYLE (BLACK SAND BEACH LOT 9 LLC)
TMK 6-8-033-009-0000
The representa?ve, Mr. Kyle Vares, was not present for the hearing. Present for the County was Appeals
Board Clerk, Tyoany Tavares and appraiser, Ma? Radmilovic.
County presented to the Board the appellants’ le?er reques?ng to reschedule their appeal hearing to a
later date. A copy of the appellants' request is a?ached hereto as Exhibit A.
Chairperson, Mr. Okumoto elected to dismiss the request of con?nuance and proceed with the case
hearing due to having no future date available in which the Board would be holding a mee?ng and
that of which meets public no?ce requirements.
The subject parcel is a residence in Mauna Lani Resort in the 49 Black sand Beach subdivision and is
oceanfront. The dwelling has 6 bedrooms, 6 full bathrooms, has 6,801 sf of living area, was built in 2013
and is classed a 9.
Both the land and building values are under appeal.
The County presented their case and recommended sustaining the land value of $4,956,100 and building
value of $9,369,100 for a total value of $14,325,200. A call for ques?ons was made.
Mr. Eisert mo?oned to sustain the County’s assessment of the land value of $4,956,100 and building
value of $9,369,100 for a total value of $14,325,200. Seconded by Mr. Tokuuke. A call for discussion
was made. Mr. Eisert noted there is a lack of evidence to support grounds of appeal.
7 Minutes of October 31, 2023 BOARD OF REVIEW
CASE #47675 – COWIN,JOHN J
TMK 6-2-017-004-0000
The appellant was not present for the hearing. Present for the County was appraiser, Ma? Radmilovic.
The subject parcel is a residen?al dwelling in the Mauna Kea Resort in the Apaapaa Heights in the
Uplands neighborhood. This parcel has a land area of 17,555 sq. ?. and has a dwelling consis?ng of 3
bedrooms, 3 full bathrooms, has 2,882 sf of living area, was built in 2000 and is classed a 6+.
Both the land and building values are under appeal.
The County presented their case and recommended sustaining the land value of $1,315,500 and building
value of $1,283,500 for a total value of $2,599,000. A call for ques?ons was made.
Mr. Eisert mo?oned to sustain the County’s assessment of the land value of $1,315,500 and building
value of $1,283,500 for a total value of $2,599,000. Seconded by Mr. Tokuuke. A call for discussion was
made. There is a lack of evidence to support grounds of appeal. Mo?on passed by a vote of 3:0.
CASE #47914 – TONKIN,EDWARD C
TMK 6-2-019-029-0005
The appellant was not present for the hearing. Present for the County was appraiser, Ma? Radmilovic.
The subject parcel is a residen?al condominium in the Mauna Kea Resort in the Halia Hale complex in
the Kaunaoa subdivision. The condominium has 4 bedrooms, 3 full bathrooms, has 3,132 sf of living
area, was built in 2006 and is classed a 7+.
Both the land and building values are under appeal.
The County presented their case and recommended sustaining the land value of $501,800 and building
value of $4,858,200 for a total value of $5,360,000. A call for ques?ons was made.
Mr. Tokuuke mo?oned to sustain the County’s’ assessment of the land value of $501,800 and building
value of $4,858,200 for a total value of $5,360,000. Seconded by Mr. Eisert. A call for discussion was
made. There is a lack of evidence to support grounds of appeal. Mo?on passed by a vote of 3:0.
CASE #47740 – SMITH DON (SMITH,DON/VICKI FAMILY TR)
TMK 6-8-022-041-0022
The appellant was not present for the hearing. Present for the County was appraiser, Ma? Radmilovic.
The subject parcel is a residen?al condominium dwelling in the Mauna Lani Resort in the Ka Milo
complex. The condominium has 3 bedrooms, 2 full bathrooms, 1 half bathroom, has 1,653 sf of living
area, was built in 2007 and is classed a 7.
8 Minutes of October 31, 2023 BOARD OF REVIEW
The assessed building value is under appeal.
The County presented their case and recommended sustaining the assessed building value of $1,600,800
for a total value of $1,754,800. A call for ques?ons was made.
Mr. Eisert mo?oned to sustain the County’s building value of $1,600,800 for a total value of
$1,754,800. Seconded by Mr. Tokuuke. A call for discussion was made. There is a lack of evidence to
support grounds of appeal. Mo?on passed by a vote of 3:0.
Recess: 2:42 p.m.
Reconvened: 2:50 p.m.
CASE #48028 – ANTONACCI,TRACY ANN
TMK 6-9-007-009-0085
The appellant was not present for the hearing. Present for the County was appraiser, Ma? Radmilovic.
(Note: The appellant, Ms. Antonacci, did ini?ally request to a?end the hearing via telephone but later
withdrew that request on the morning of the hearing, due to being unavailable.)
The subject parcel is a residence in Waikoloa Beach Resort in the Vista Waikoloa condominium complex.
The condominium has 2 bedrooms, 2 full bathrooms, has 1,230 sf of living area, was built in 1990 and is
classed a 6.
The assessed building value is under appeal.
The County presented their case and recommended sustaining the building value of $864,100 for a total
value of $927,100. A call for ques?ons was made.
Mr. Eisert mo?oned to sustain the County’s building value of $864,100 for a total value of $927,100.
Seconded by Mr. Tokuuke. A call for discussion was made. There is a lack of evidence to support
grounds of appeal. Mo?on passed by a vote of 3:0.
CASE #47683 – RUMY,MARY
TMK 6-9-007-019-0009
The appellant was not present at the hearing. Present for the County was appraiser, Ma? Radmilovic.
The subject parcel is a residence in Waikoloa Beach Resort in The Shores condominium complex. The
condominium has 3 bedrooms, 3 full bathrooms, 1 half bathroom, has 1,938 sf of living area, was built in
1986 and is classes 5-. This is the largest and best located unit with golf frontage.
Both the land and building values are under appeal.
9 Minutes of October 31, 2023 BOARD OF REVIEW
The County presented their case and recommended sustaining the land value of $171,300 and building
value of $1,000,500 for a total value of $1,171,800. A call for ques?ons was made.
Mr. Eisert mo?oned to sustain the County’s assessment of the land value of $171,300 and building
value of $1,000,500 for a total value of $1,171,800. Seconded by Mr. Tokuuke. A call for discussion was
made. There is a lack of evidence to support grounds of appeal. Mo?on passed by a vote of 3:0.
CASE #47999 – ESKELSON,RICK (ESKELSON LLC)
TMK 6-9-007-035-0081
The appellant was not present for the hearing. Present for the County was appraiser, Ma? Radmilovic.
The subject parcel is a residence in Waikoloa Beach Resort in The Waikoloa Colony Villas condominium
complex. The condominium is a 2 bedroom, 2 full bathrooms, 1 half bathroom, has 1,446 sf of living
area, was built in 2003 and is classed a 5+.
Both the land and building values are under appeal.
The County presented their case and recommended sustaining the land value of $148,500 and building
value of $651,700 for a total value of $800,200. A call for ques?ons was made.
Mr. Eisert mo?oned to sustain the County’s assessment of the land value of $148,500 and building
value of $651,700 for a total value of $800,200. Seconded by Mr. Tokuuke. A call for discussion was
made. There is a lack of evidence to support grounds of appeal. Mo?on passed by a vote of 3:0.
CASE # 48012 – CARHART,SCOTT
TMK 6-9-008-003-0164
The appellant was not present for the hearing. Present for the County was appraiser, Ma? Radmilovic.
The subject parcel is a condominium in Waikoloa Beach Resort in The Fairway Villas condominium
complex. The condominium has 2 bedrooms, 2 full bathrooms, has 1,172 sf of living area, was built in
2002 and is classed a 5+.
Both the land and building values are under appeal.
The County presented their case and recommended sustaining the land value of $58,200 and building
value of $745,500 for a total value of $803,700. A call for ques?ons was made.
Mr. Eisert mo?oned to sustain the County’s assessment of the land value of $58,200 and building
value of $745,500 for a total value of $803,700. Seconded by Mr. Tokuuke. A call for discussion was
made. There is a lack of evidence to support grounds of appeal. Mo?on passed by a vote of 3:0.
CASE #47741 – LAPKASS,JOHN E
TMK 6-9-008-014-0002
10 Minutes of October 31, 2023 BOARD OF REVIEW
The appellant was not present for the hearing. Present for the County was appraiser, Ma? Radmilovic.
The subject parcel is a condominium in Waikoloa Beach Resort in the Waikoloa Beach Villas
condominium complex. The condominium has 2 bedrooms, 2 full bathrooms, has 1,103 sf of living area,
was built in 2005 and is classes a 6.
Both the land and building values are under appeal.
The County presented their case and recommended sustaining the land value of $84,600 and building
value of $788,000 for a total value of $872,600. A call for ques?ons was made.
Mr. Eisert mo?oned to sustain the County’s assessment of the land value of $84,600 and building
value of $788,000 for a total value of $872,600. Seconded by Mr. Tokuuke. A call for discussion was
made. There is a lack of evidence to support grounds of appeal. Mo?on passed by a vote of 3:0.
CASE #47871 – BRANDIN,MARK (BRANDIN RETREAT LLC)
TMK 6-9-010-001-0103
The appellant was not present for the hearing. Present for the County was appraiser, Ma? Radmilovic.
The subject parcel is a condominium in Waikoloa Beach Resort in the Halii Kai condominium complex,
unit 13G and is oceanfront. The condominium has 3 bedrooms, 3 full bathrooms, has 1,677 sf of living
area, was built in 2006 as is classed a 6.
Both the land and building values are under appeal.
The County presented their case and recommended sustaining the land value of $276,300 and building
value of $2,504,400 for a total value of $2,780,700. A call for ques?ons was made.
Mr. Eisert mo?oned to sustain the County’s assessment of the land value of $276,300 and building
value of $2,504,400 for a total value of $2,780,700. Seconded by Mr. Tokuuke. A call for discussion was
made. There is a lack of evidence to support grounds of appeal. Mo?on passed by a vote of 3:0.
APPROVAL OF MINUTES
Mr. Eisert mo?oned to approve the October 3, 2023, minutes with the following six amendments: 1) In
Case 47527, on page 2, paragraph 3, there is a spelling error in "resul?ng i a disallowance". 2) On
page 4, towards the end of the second paragraph, the correct spelling should be "Eisert" instead of
"Eistert". 3) In Case #47949, on page 6, the second paragraph lacks a space between "2,529" and
"sq?". 4) Regarding Case #47961 on page 7, the zoning specifica?on in the second paragraph appears
to be inaccurate. It should read "RA-(specific designa?on)". 5) In Case #47573, on page 10, the first
paragraph is missing an opening bracket. 6) For Case #48001 on page 11, the zoning specifica?on in
the second paragraph should be "RS", rather than "ES"; and approve the October 4, 2023, minutes as
presented. Seconded by Mr. Tokuuke. A call for discussion. Mo?on passed by a vote of 3:0.
BOARD OF REVIEW 11 Minutes of October 31, 2023
ANNOUNCEMENTS
The next mee?ng will be held on Wednesday, November 1, 2023 at 9:00 a.m. at the Community Mee?ng
Hale (Building G) at the West Hawaii Civic Center in Kailua Kona, Hawaii.
ADJOURNMENT
Mr. Eisert mo?oned to adjourn the mee?ng. Seconded by Mr. Tokuuke. A call for discussion, seeing
none. The mo?on passed by a vote of 3:0. The mee?ng was adjourned at 3:34 p.m.
Respec?ully Submi?ed,
Tyoany Tavares
RPT Appeals Board Clerk