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BOARD OF REVIEW
Minutes of July 30, 2024
1
TAX BOARD OF REVIEW
MEETING MINUTES
APPEAL HEARINGS
Tuesday, July 30, 2024
West Hawaii Civic Center | B2 Conference Room
74-5044 Ane Keohokalole Hwy., Kailua-Kona, Hawaii
CALL TO ORDER
Chairperson Michael Okumoto called the meetfng to order at 9:02 am
Present: Board Members: Michael Okumoto, Dale Tokuuke, Jason Eisert, and Mark Davis; Deputy
Corporatfon Counsel Sylvia Wan; Real Property Tax Assistant Administrator Keita Jo, RPT Appeals Board
Clerk Tyoany Tavares.
STATEMENTS FROM THE PUBLIC
There were no statements from the public.
APPROVAL OF MINUTES
The Board was presented the meetfng minutes of March 13, 2024 and the minutes of July 9, 2024.
Mr. Eisert motioned to approve both meeting minutes as presented. Seconded by Mr. Tokuuke. A call
for discussion was made. Seeing none, the motion passed by a vote of 4:0.
TAX APPEAL CASE HEARINGS
Note: Prior to the start of the case hearings, Deputy Corporatfon 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
letter that the appellant will be receiving via certffied mail.
For each appeal case, the appraiser submitted a packet of informatfon to the Board, unless there had
been a prior settlement with the Appellant or withdrawal. If the Appellant was not present, any
informatfon sent in by the Appellant was presented to the Board along with the appraisers’ packet.
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 settlement agreement:
BOARD OF REVIEW
Minutes of July 30, 2024
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TAX MAP KEY CASE NO. APPELLANT
720240060000 50537 KUKIO LIMITED
720330110000 50501 VRIONIS,JENNIFER A
560010740000 50628 EGGEN,NATHAN
CASE #50541 – HOOKE,ROBERT (SUNSETVIEW LLC)
TMK 6-8-033-014-0000
The appellant, Robert Hooke, was present for the hearing via telephone. Present for the County was
appraiser, Matthew Radmilovic.
The subject parcel is located in Mauna Lani Resort in the 49 Black Sand Beach subdivision which has both
oceanfront and non-oceanfront parcels. The property has a land size of 47,393 sf and is oceanfront. The
oceanfront row is built out. The building is one-story, 6 bedrooms, 5 full-baths, 1 half-bath, and 5,820 sf
of living area, was built in 2012 and is classed a 9-.
The assessed building value is under appeal.
The appellant presented their case. The County presented their case and recommended sustaining the
assessed building value of $9,108,100 for a total taxable value of $14,170,300. Rebuttals were made by
both the appellant and the County. A call for questfons was made.
Mr. Eisert motioned to sustain the County’s assessed building value of $9,108,100 due to lack of
evidence proving there is a lack of uniformity of inequality resulting from the use of illegal assessment
methods of an error in the application of the methods. Seconded by Mr. Davis. A call for discussion
was made. Motion passed by a vote of 4:0.
CASE #50473 – HOOKE,ROBERT (SUNSETVIEW LLC)
TMK 6-8-033-016-00000
The appellant, Robert Hooke, was present for the hearing via telephone. Present for the County was
appraiser, Matthew Radmilovic.
The subject parcel is located in Mauna Lani Resort in the 49 Black Sand Beach subdivision which has both
oceanfront and non-oceanfront parcels. This property has a land size of 47,959 sf and is oceanfront. The
oceanfront row is built out and no vacant parcels remain. The building is one-story, 6 bedrooms, 6 full-
baths, 2 half-baths, and 6,557 sf of living area, was built in 2001 and is classed an 8.
The assessed building value is under appeal.
The appellant elected not to present their case at this tfme. The County presented their case and
recommended sustaining the assessed building value of $7,713,100 for a total taxable value of
$12,786,800. No rebuttals were made by either party. A call for questfons was made.
BOARD OF REVIEW
Minutes of July 30, 2024
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Mr. Eisert motioned to sustain the County’s assessed building value of $7,713,100 due to lack of
evidence proving there is a lack of uniformity of inequality resulting from the use of illegal assessment
methods of an error in the application of the methods. Seconded by Mr. Tokuuke. A call for discussion
was made. Motion passed by a vote of 4:0.
CASE #50325 – BYRD,MICHAEL (OAK CREEK KUKIO PROPERTIES)
TMK 7-2-018-013-0000
The appellant was not present for the hearing. Present for the County was appraiser, Matthew
Radmilovic.
The subject parcel is located in Kukio Resort on plat 7-2-18 in one of the better areas for non-oceanfront
parcels in Kukio. This property has a land size of 25,439 sf while frontfng the golf course and flowing
down sloping views of the ocean. The building is one-story, 4 bedrooms, 4 full-baths, 1 half-bath, and
4,798 sf of living area, was built in 2004, and is classed an 8-.
The assessed land value is under appeal.
The County presented their case and recommended sustaining the assessed land value of $4,293,700 for
a total taxable value of $9,297,600. A call for questfons was made.
Mr. Eisert motioned to sustain the County’s assessed land value of $4,293,700 due to lack of evidence
proving there is a lack of uniformity of inequality resulting from the use of illegal assessment methods
of an error in the application of the methods. Seconded by Mr. Tokuuke. A call for discussion was
made. Motion passed by a vote of 4:0.
CASE #50472 – RAE,MEGHAN D (CRANE,JOHN)
TMK 7-3-065-017-0000
The appellant was not present for the hearing. Present for the County was Appeals Board Clerk, Tyoany
Tavares and appraiser, Matthew Radmilovic.
County presented to the Board the appellants’ letter requestfng to reschedule their appeal hearing to a
later available date. A copy of the appellants’ request is attached hereto Exhibit A.
Chairperson Okumoto discussed the availability of the next appeal hearing dates in September with
Ms. Tavares and elected to entertain a motion. Mr. Davis motioned to accept the request of
continuance, rescheduling the case to Tuesday, September 3, 2024 at 9:00am. Seconded by Mr. Eisert.
Call for discussion. Seeing none, the motion passed by a vote of 4:0.
ANNOUNCEMENTS
The next meetfng will be held on Wednesday, July 31, 2024, at 9:00 a.m. at the West Hawaii Civic Center,
B2 Conference room located at 74-5044 Ane Keohokalole Hwy. Kailua-Kona, Hawaii 96740.
BOARD OF REVIEW
Minutes of July 30, 2024
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ADJOURNMENT
Mr. Eisert motion to adjourn the meeting. Seconded by Mr. Tokuuke. A call for discussion. Motion
passed by a vote of 4:0. The meetfng was adjourned at 10:04 a.m.
Respectiully Submitted,
Tyoany Tavares
RPT Appeals Board Clerk