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Home My WebLink About2023-11-07 Complaint Hearing Minutes 1 , 2023 7 November Minutes of BOARD OF REVIEW TAX BOARD OF REVIEW MEETING MINUTES COMPLAINT HEARING Tuesday, November 7, 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, and 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 26 and October 27, 2023. Mr. Eisert mo?oned to approve the mee?ng minutes of October 26, 2023 as presented, and to approve the mee?ng minutes of October 27, 2023 with the following three amendments: 1) On page 1, under call to order, the Chairperson’s name is misspelled as “Micheal” and should be corrected to “Michael”. 2) On page 3, Case #47713, ﬁrst paragraph, remove the coma a?er “Mr.,”. 3) On page 4, Case #47877, the appellant’s name is misspelled as “PERTER” and should be corrected to “PETER”. Seconded by Mr. Tokuuke. A call for discussion. Mo?on passed by a vote of 3:0. 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 #47882, #47781 – NEARON ENTERPRISES LLC TMK 7-7-009-001-0000, 7-7-013-001-0000 2 , 2023 7 November Minutes of BOARD OF REVIEW The appellant was not present for the hearing. Present for the County was appraiser Charlie Brown. The subject parcel (#7-7-009-001-0000) is located in Sunset View Terrace Lots on Sunset Dr. It is zoned RS-10 and in the Residen?al tax class with a land area of 11,193 sf. The land value is under appeal. The subject parcel (#7-7-013-001-0000) is located in Sunset View Terrace lots on Kilohana St. It is zoned RS-10 and in the Residen?al tax class with a land area of 12,841 sf. The land value is under appeal. The County presented their case(s) and recommended sustaining the land value for each parcel; TMK 770090010000 (Case #47782) land value of $479,800. TMK 770130010000 (Case #47781) land value of $521,000. A call for ques?ons was made. Mr. Eisert mo?oned to sustain the County’s recommended land value for both parcels. Seconded by Mr. Tokuuke. A call for discussion was made. Mr. Eisert noted that given the comparables that were provided and the fact of ocean views and that both lots have been graded, there is a lack of evidence provided by the appellant for grounds of appeal. Mo?on passed by a vote of 3:0. COMPLAINT HEARING Complaints Received: a. TMK 1-2-009-009-0000, Etc. | Malama, David Kapalauhulu b. TMK 1-2-009-006-0000, Etc. | McNamarra, Markham Robert (Lisa) At this ?me the Board took the ?me to review Complaint A- TMK 1-2-009-009-0000 David K. Malama, who was not present for the hearing. A call for ques?ons was made. Seeing none, Chairperson Okumoto called to entertain a mo?on. Mr. Eisert mo?oned to accept the Taxpayers Complaint for TMK 1-2-009-009-0000, Etc. for the record. Seconded by Mr. Tokuuke. A call for discussion was made. Mo?on passed by a vote of 3:0. At this ?me the Board took the ?me to review Complaint B- TMK 1-2-009-006-0000 Markham (Lisa) McNamarra; Lisa McNamarra, the taxpayer who ﬁled the complaint, was present for the hearing via telephone. A call for ques?ons was made. Mr. Okumoto had a ques?on for the County, he asked if the reason why we (the Board) never heard the appeal process (from the taxpayer) was because the Board did not meet earlier. Mr. Jo, Assistant Real Property Administrator, responded that according to the complaint that was ﬁled, the individual se?led the appeal with the County, as shown by correspondence provided, therefore the appeal was no longer considered a dispute with the County. Deputy Corpora?on Counsel, Ms. Wan, noted that since the Board was asking ques?ons, it seemed reasonable to get the Taxpayer, Ms. Lisa McNamarra on the telephone so that she may be able to answer any ques?ons regarding her complaint. Ms. McNamarra was called at 9:32 a.m. 3 , 2023 7 November Minutes of BOARD OF REVIEW Mr. Okumoto informed Ms. McNamarra that she is speaking with a three-person Board who will listen to her verbal complaint at this ?me. Ms. McNamarra conﬁrmed if the Board had her correspondence, which she previously provided to the County, in front of them. Mr. Okumoto conﬁrmed. At this ?me Ms. McNamarra stated her complaint. Mr. Okumoto asked if the County can verify Ms. McNamrra’s comments on the parcels being land-locked and how the se?lement of the appeals arrived. Mr. Jo responded that he cannot speak to how the se?lement arrived because the appraiser who executed that se?lement agreement was not present at this ?me. However, it is the County’s posi?on that if there were s?ll a dispute regarding the valua?on of the property, the appropriate place to contest that would have been through the Appeal Hearing to allow the facts to be brought forward to the Board by both the County and the appellant. Mr. Jo reiterated that this has not happened because the se?lement agreement was executed (between the appellant and appraiser) and that is the reason the ma?er is no longer before the Board in terms of valua?on. A call for ques?ons was made. Mr. Okumoto informed Ms. Mcnamarra that at this stage, we (the Board) can only hear the complaint, and that the appeal process is already completed; if the taxpayer wishes to pursue this next year, she may submit a new appeal. Ms. McNamarra stated that she understood and as stated in her le?er, she did check with the Mayor’s oﬃce who conﬁrmed that they haven’t had anyone to make quorum for the Appeals Board, and that is why Ms. McNamarra did what she did, because she didn’t want to pay the higher tax rate & had to accept what they (the County) were oﬀering. Mr. Tokuuke mo?oned to accept the Taxpayers Complaint for TMK 1-2-009-006-0000, Etc. for the record. Seconded by Mr. Eisert. A call for discussion was made. Mo?on passed by a vote of 3:0. At this ?me the County provided the Board with a 26-page list containing 239 se?led cases. The list consists of the Tax Map Key/Parcel ID, the case number, and the reason the case was executed as a se?lement. The Board took some ?me to peruse the provided document. Mr. Eisert mo?oned to accept the se?lement list as provided. Seconded by Mr. Tokuuke. A call for discussion was made. Mo?on passed by a vote of 3:0. ANNUAL REPORT The Board members reviewed the 2022 annual report and worked on a dra? of the 2023 annual report. Recess: 11:18 a.m. Reconvened: 11:51 a.m. Due to the ?ming of the recess taken, Chairman Okumoto called for Lunch recess at 11:52 a.m. Reconvened: 12:34 p.m. BOARD OF REVIEW 4 , 20237November Minutes of ANNOUNCEMENT There were no announcements. 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 12:58 pm. Respec?ully Submi?ed, Tyoany Tavares RPT Appeals Board Clerk