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Home My WebLink About2023-11-01 Minutes 1 , 2023 November 1 Minutes of BOARD OF REVIEW TAX BOARD OF REVIEW MEETING MINUTES APPEAL HEARINGS Wednesday, November 1, 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. 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 #47910 – WEINBERGER,KORI A/CSIGE,PAUL TMK 7-3-062-036-0000 Note: Deputy Corpora?on Counsel, Sylvia Wan, did disclose for the record that she and the appellant, Ms. Kori Weinberger do personally know one another from a?ending law school together, but that Ms. Wan will not be recusing herself from the case as she is the legal advisor for the Tax Board of Review and does not make the Board’s decisions. The appellants, Kori and Paul, were present for the hearing. Present for the County was appraiser Wendy Hunt and Valua?on Analyst, Derek Fondy. 2 , 2023 November 1 Minutes of BOARD OF REVIEW The subject parcel is located in Wainani Estates and is 19,435 sf, has a 1,662 sf dwelling that consists of 3 bedrooms, 2 bathrooms. The land value and tax classiﬁca?on are under appeal. At this ?me the appellant stated that they would be waiving their dispute of the tax classiﬁca?on. The appellant, Ms. Weinberger, presented their case regarding the dispute of the land values only. The County presented their case and recommended sustaining the land value at $371,000. 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 land value of $371,000 due to lack of evidence for grounds of appeal. Seconded by Mr. Eisert. A call for discussion was made. Mo?on passed by a vote of 3:0. At this ?me the Board asked the appellant, Ms. Weinberger, if they were certain they did not want to state into record the dispute of the tax classiﬁca?on, which was conﬁrmed. The County, Mr. Fondy, presented their case on the tax classiﬁca?on and recommended sustaining the County’s tax classiﬁca?on of ‘Residen?al’ and noted that the classiﬁca?on status will reﬂect as ‘Homeowner’ when the homeowner exemp?on goes into eﬀect as of January 1, 2024 (2023 second half year) based on the applica?on ﬁling date. A call for ques?ons was made. Mr. Eisert mo?oned to sustain the County’s tax classiﬁca?on as Residen?al. Seconded by Mr. Tokuuke. A call for discussion was made. Mo?on passed by a vote of 3:0. CASE #47719 – GREENBERG,DEBORAH/JEFFREY TMK 6-9-010-001-0178 The appellant, Mr. and Mrs. Greenberg, were 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 23B, and has a garden view. The condominium has 2 bedrooms, 2 full bathrooms, has 1,082 sf of living area, was built in 2006, and is classed a 6. 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 $178,300 and the building value of $715,000 for a total value of $893,300. 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 recommended values for both the land and building. Seconded by Mr. Tokuuke. A call for discussion was made. Mr. Eisert noted that the County took two diﬀerent approaches with the comparable parcels, one with the same ﬂoor plan and two others within the same building as the subject parcel; and due to lack of evidence for grounds of appeal. Mo?on passed by a vote of 3:0. 3 , 2023 November 1 Minutes of BOARD OF REVIEW Note: At this ?me Appraisal Supervisor, Dionne Costa, recused herself from Case #47684 and exited the building. Real Property Tax Assistant Administrator, Keita Jo, subs?tuted in Ms. Costa’s place. CASE #47684 – HARMON,GREGORY (KOHALA HOLDING LLC) TMK 5-4-005-048-0000 The appellant, Mr. Gregory Harmon, was present for the hearing. Present for the County was commercial appraiser, Shannon Arquitola. The subject parcel is the Sakamoto Building in Kapaau. It is a 10,057 sf (gross building area), two-story wood framed commercial building, built in 1939. Both the land and building vales are under appeal. At this ?me the appellant, Mr. Harmon, made a verbal correc?on and stated that he is no longer appealing against the land value, that his only dispute is with the building value. The appellant, Mr. Harmon, presented their case. The County presented their case and recommended sustaining the land value of $182,700 and reducing the building value to $576,400 for a total assessed value of $759,100. Rebu?als were made by both the appellant and the County. A call for ques?ons was made. Mr. Eisert mo?oned to reduce the building value to the County’s recommenda?on of $576,400 and sustain the land value of $182,700. Seconded by Mr. Tokuuke. A call for discussion was made. Mo?on passed by a vote of 3:0. Recess: 10:34 am Reconvened: 10:43 am CASE #48017 – BURCH,ROBERT/JULIE TMK 7-2-032-016-0000 The appellant, Mr. Burch, was present for the hearing via telephone. Present for the County was appraiser Ma? Radmilovic. The subject parcel is located in Kaupulehu Resort and is a 46,174 sf vacant lot on the second row, which is elevated above the ﬁrst row. The land value is under appeal. The appellant, Mr. Burch, presented their case. The County presented their case and recommended sustaining the land value of $2,332,000. 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 recommended land value. Seconded by Mr. Tokuuke. A call for discussion was made. Mo?on passed by a vote of 3:0. 4 , 2023 November 1 Minutes of BOARD OF REVIEW CASE #47571 – CAMPBELL S JR/O’NEILL,DONNA TMK 6-8-022-028-0060 The appellants were not present for the hearing. Present for the County was appraiser Ma? Radmilovic. The subject parcel is a residen?al condominium in Mauna Lani Resort in the oceanfront Mauna Lani Point complex. The condominium has 2 bedrooms, 2 full bathrooms, 1 half-bathroom, has 1,607 sf of living area, was built in 1986 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 $157,400 and the building value of $1,735,100 for a total assessed value of $1,892,500. A call for ques?ons was made. Mr. Eisert mo?oned to sustain the County’s recommended values for both the land and building. Seconded by Mr. Tokuuke. A call for discussion was made. Mr. Eisert noted there is a lack of evidence for grounds of appeal. Mo?on passed by a vote of 3:0. CASE #47672 – KEHRIOTIS, NICHOLAS (KEHRIOTIS FAMILY TR) TMK 6-8-033-023-0000 The appellant was not present for the hearing. Present for the County was appraiser Ma? Radmilovic. The subject parcel is a residence in Mauna Lani Resort in the 49 Black Sand Beach subdivision and has a golf course and ocean views. The dwelling has 3 bedrooms, 4 full bathrooms, 1 half bathroom, has 4,130 sf of living area, was built in 2002 and is classed a 7+. The land value is under appeal. The County presented their case and recommended sustaining the land value of $1,591,700 for a total assessed value of $4,615,100. A call for ques?ons was made. Mr. Tokuuke mo?oned to sustain the County’s recommended land value. Seconded by Mr. Eisert. A call for discussion was made. Mr. Tokuuke noted there is a lack of evidence for grounds of appeal. Mo?on passed by a vote of 3:0. CASE #47570 - CAMPBELL S JR/O’NEILL,DONNA TMK 6-9-010-001-0093 The appellants were 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. The condominium has 3 bedrooms, 2 full bathrooms, has 1,403 sf of living area, was built in 2006 and is classed a 6. 5 , 2023 November 1 Minutes of BOARD OF REVIEW 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 $1,300,400 for a total assessed value of $1,531,600. A call for ques?ons was made. Mr. Eisert mo?oned to sustain the County’s recommended values for both the land and building. Seconded by Mr. Tokuuke. A call for discussion was made. Mr. Eisert noted there is a lack of evidence for grounds of appeal. Mo?on passed by a vote of 3:0. CASE #47640 – HILL,RICHARD (CHILL OHANA LLC) TMK 6-9-010-001-112 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 and is oceanfront. The condominium has 3 bedrooms, 2 full bathrooms, has 1,403sf 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 assessed value of $2,219,900. 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. Mo?on passed by a vote of 3:0. CASE #47642 – POUNDER,GRAYSON L TTMK 6-9-010-001-0120 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 15H 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 the building value of $1,988,700 for a total assessed value of $2,219,900. A call for ques?ons was made. Mr. Eisert mo?oned to reduce the building value to $1,868,800, with the land value being sustained at $231,200 for a total assessed value of $2,100,000. Seconded by Mr. Tokuuke. A call for discussion was made. Mr. Eisert noted that the evidence provided by the appellant shows that the comparable parcel has superior ocean views than the subject parcel. Mo?on passed by a vote of 3:0. 6 , 2023 November 1 Minutes of BOARD OF REVIEW Recess: 12:08 pm Reconvened: 1:01 pm CASE #48037 – JACOB,DANIEL JR TMK 6-9-010-001-0182 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 23F and has a garden view. The condominium has 3 bedrooms, 3 full bathrooms, has 1,677 sf of living area, was built in 2006 and is classed a 6. The building value is under appeal. The County presented their case and recommended sustaining the building value of $964,600 for a total assessed value of $ 1,240,900. A call for ques?ons was made. Mr. Eisert mo?oned to sustain the County’s recommended building value. Seconded by Mr. Tokuuke. A call for discussion was made. Mr. Eisert noted there is a lack of evidence for grounds of appeal. Mo?on passed by a vote of 3:0. CASE #47975 – KUDLA,FRANK M JR TMK 6-9-011-019-0068 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 Kolea Condo Villas condominium complex unit 12B and has par?al ocean views. The condominium has 3 bedrooms, 3 full bathrooms, 1 half-bathroom, has 2,147 sf of living area, was built in 2003, 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 $352,900 and the building value of $2,544,400 for a total assessed value of $2,897,300. A call for ques?ons was made. Mr. Eisert mo?oned to sustain the County’s recommended values for both the land and building. Seconded by Mr. Tokuuke. A call for discussion was made. Mr. Eisert noted there is a lack of evidence for grounds of appeal. Mo?on passed by a vote of 3:0. CASE #48029 – MILLER,LYNN (GIMLI HOLDINGS INC) TMK 7-2-012-026-0008 The appellant was not present for the hearing. Present for the County was appraiser Ma? Radmilovic. 7 , 2023 November 1 Minutes of BOARD OF REVIEW The subject parcel is a condominium in Hualalai Resort in the Palm Villas condominium complex, unit 130C, and is a golf front with par?al ocean views. The condominium has 3 bedrooms, 3 full bathrooms, has 2,930 sf of living area, was built in 1998, and is classed a 7. Both the land and building values are under appeal. The County presented their case and based on the best comparable sales, recommended sustaining the land value of $1,543,500 and reducing the building value to $1,956,500 for a total assessed value of $3,500,000. A call for ques?ons was made. Mr. Eisert mo?oned to sustain the County’s land value & reduce the building value to the recommended amount of $1,956,500 for a total assessed value of $3,500,000. Seconded by Mr. Tokuuke. A call for ques?ons was made. Mo?on passed by a vote of 3:0. CASE #47985 – BROWN,REGINALD (PRUFROCK’S ABOGADO LLC) TMK 7-2-032-043-0000 The appellant was not present for the hearing. Present for the County was appraiser Ma? Radmilovic. The subject parcel is located in Kaupulehu Resort and is a 49,789 sf vacant lot on the second row, which is elevated above the ﬁrst row. The land value is under appeal. The County presented their case and recommended sustaining the land value of $2,628,900. A call for ques?ons was made. Mr. Tokuuke mo?oned to sustain the County’s recommended land value. Seconded by Mr. Eisert. A call for discussion was made. Mr. Tokuuke noted there is a lack of evidence for grounds of appeal. Mo?on passed by a vote of 3:0. CASE #47718 – LAURO,MICHAEL J (SOH/TROPICBIRD FLIGHT SERVICE) TMK 7-3-043-003-0042 The appellant was not present for the hearing. Present for the County was appraiser Ma? Radmilovic. The subject parcel is located at Ellison Onizuka Kona Interna?onal Airport and is an oﬃce trailer for Tropicbird Flight Service. There is a 320 sf oﬃce trailer with addi?onal unspeciﬁed parking area that supports the business of Tropicbird Flight Service. Both the land and building values are under appeal. The County presented their case and ini?ally recommended reducing the building value to $6,700. A?er a review of the evidence provided by the appellant, Mr. Radmilovic determined the building was being assessed as a shed and not a trailer, whereas a trailer is superior to a shed. Mr. Radmilovic rescinded his ini?al recommenda?on to reduce the building value and recommended sustaining both the land value of 8 , 2023 November 1 Minutes of BOARD OF REVIEW $6,000 and the building value of $9,300 for a total assessed value of $15,300. A call for ques?ons was made. Mr. Eisert mo?oned to sustain the County’s land value of $6,000 and the building value of $9,300 for a total assessed value of $15,300. Seconded by Mr. Tokuuke. A call for discussion was made. Mr. Eisert noted there is a lack of evidence for grounds of appeal. Mo?on passed by a vote of 3:0. CASE #47717 – LAURO,MICHAEL J (SOH) TMK 7-3-043-003-0211 The appellant was not present for the hearing. Present for the County was appraiser Ma? Radmilovic. The subject parcel is located at Ellison Onizuka Kona Interna?onal Airport and consists of two open aircra? parking spaces iden?ﬁed as spaces 423-104 and 423-105. Each space is 1,394 sf and the total area leased is 2,7888 sf. The land value is under appeal. The County presented their case and recommended sustaining the land value of $52,300. A call for ques?ons was made. Mr. Eisert mo?oned to reduce the land value to $51,800. Seconded by Mr. Tokuuke. A call for discussion. Mr. Eisert withdrew his mo?on and moved to make a new mo?on. Mr. Eisert mo?oned to sustain the County’s land value of $52,300. Seconded by Mr. Tokuuke. A call for discussion was made. Mr. Eisert noted there is a lack of evidence for grounds of appeal. Mo?on passed by a vote of 3:0. CASE #47716 – LAURO,MICHAEL J (SOH/TROPICBIRD FLIGHT SERVICE) TMK 7-3-043-003-0229 The appellant was not present for the hearing. Present for the County was appraiser Ma? Radmilovic. The subject parcel is located at Ellison Onizuka Kona Interna?onal Airport and consists of an aircra? parking space in a T-Hanger iden?ﬁed as space 422-112. The space is enclosed and contains 1,469 sf. Both the land and building values are under appeal. The County presented their case and recommended sustaining the land value of $27,500 and building value of $187,600 for a total assessed value of $215,100. A call for ques?ons was made. Mr. Tokuuke mo?oned to sustain the County’s recommended land value. Seconded by Mr. Eisert. A call for discussion was made. Mr. Tokuuke noted there is a lack of evidence for grounds of appeal. Mo?on passed by a vote of 3:0 BOARD OF REVIEW 9 , 2023November 1Minutes of CASE #47944 – MULLER,JON M TMK 7-3-065-015-0000 The appellant was not present for the hearing. Present for the County was appraiser Ma? Radmilovic. The subject parcel is a vacant residen?al lot on the front row in Kohanaiki Resort with a total land area of 56,017 sf. A?er taking into account the archeological site, and an unusually large backyard setback, the adjust square footage is 39,813 sf. The subject parcel is assessed at $190 per adjusted square foot. The land value is under appeal. The County presented their case and recommended sustaining the land value of $7,564,600. A call for ques?ons was made. Mr. Eisert mo?oned to sustain the County’s land value of $7,564,600. Seconded by Mr. Tokuuke. A call for discussion was made. Mr. Eisert noted there is a lack of evidence for grounds of appeal. Mo?on passed by a vote of 3:0. ANNOUNCEMENTS The next mee?ng will be on Tuesday, November 7, 2023, at 9:00 am at the Community Mee?ng Hale (Bldg. G) at the West Hawaii Civic Center in Kona, Hawaii. ADJOURNMENT Mr. Eisert mo?oned to adjourn the mee?ng. Seconded by Mr. Tokuuke. A call for discussion was made. Mo?on passed by a vote of 3:0. The mee?ng adjourned at 2:20 pm. Respec?ully Submi?ed, Tyoany Tavares RPT Appeals Board Clerk