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HomeMy WebLinkAbout2024-07-31 Minutes BOARD OF REVIEW Minutes of July 31, 2024 1 TAX BOARD OF REVIEW MEETING MINUTES APPEAL HEARINGS Wednesday, July 31, 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 9:00 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. 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. CASE #50452 – BERTSCH,JOHN M (AGUIAR,STACEY E) TMK 8-8-006-022-0000 The appellant was not present for the appeal hearing. Present for the County was Appeals Board Clerk, Tyoany Tavares and appraiser, Jennifer Long. 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. Eisert motioned to accept the request of continuance, rescheduling the case to Tuesday, September 3, 2024 at 9:00am. Seconded by Mr. Davis. Call for discussion. Seeing none, the motion passed by a vote of 4:0. BOARD OF REVIEW Minutes of July 31, 2024 2 CASE #50439, #50445, #50442, #50448, #50446, #50447 – WONG,MARK TMK 7-3-002-022-0000, 7-4-004-062-0000, 7-5-024-030-0000, 7-5-026-017;-018;-019 The appellant was not present for the appeal hearing. Present for the County was Appeals Board Clerk, Tyoany Tavares. County presented to the Board the appellants’ six letters requestfng to reschedule their appeal hearing to a later available date. A copy of the appellants’ request is attached hereto Exhibit B through G. Ms. Tavares did inform the Board that the representatfve of all six cases, Mr. Wong, was also prepared to attend via telephone, should the Board decide to dismiss the contfnuance request. 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 dismiss the request for continuance of all six cases and move forward to hear them as scheduled. Seconded by Mr. Tokuuke. Call for discussion. The Board took several factors into consideration 1) the untimely file for such request being less than 24 hours’ notice prior to the appeal hearing date 2) the full appeal schedule of the September hearing dates, and 3) the appellant being available to attend via telephone. Mr. Eisert noted his concerns and empathy in regard to the appellant having delayed transit. Call for a vote. Motion passed with a vote of 3:1 (Eisert). Note: At this tfme, the Appeals Board Clerk, Tyoany Tavares, took the tfme to call Mr. Mark Wong to inform him that the Board motfoned to move forward with hearing all six cases and confirmed his receipt of all appraisal Appeal Data Worksheet packets. Deputy Corporatfon Counsel Sylvia Wan, took a moment to read the introductory advisement and appeal procedures. CASE #50448, 50447 – WONG,MARK (GENESEE LAND LLC) TMK 7-5-026-017-0000, 7-5-026-019-0000 The appellant, Mark Wong, was present for the appeal hearing via telephone. Present for the County was RPT Assistant Administrator Keita Jo, filling in for appraiser Charlie Brown. The subject parcel (#7-5-026-017-0000) is located off of lower Aloha Kona Drive at 75-5787 Alika Place. It is zoned A-5A and in the Residentfal tax class with a land area of 8,583 sf. The assessed land value is under appeal. The subject parcel (#7-5-026-019-0000) is located off of lower Aloha Kona Drive at 75-5788 Alika Place. It is zoned A-5A and in the Residentfal tax class with a land area of 8,859 sf. The assessed land value is under appeal. The appellant presented their case. The County presented their case and recommended sustaining the assessed land values for each parcel; TMK 7-5-026-017-0000 (Case #50448) land value of $260,400. TMK 7-5-026-019-0000 (Case #50447) land value of $262,300. Rebuttals were made by both the appellant and the County. A call for questfons was made. BOARD OF REVIEW Minutes of July 31, 2024 3 Mr. Eisert motioned to sustain the County’s assessed land values for both parcels; #7-5-026-017-0000 land value of $260,400 and parcel #7-5-026-019-0000 land value of $262,300. Seconded by Mr. Davis. A call for discussion was made. Mr. Eisert noted that based on the evidence provided, it was not sufficient to prove the active agricultural activity. Motioned passed by a vote of 4:0. CASE #50446 – WONG,MARK (GENESEE LAND LLC) TMK 7-5-026-018-0000 The appellant, Mark Wong, was present for the appeal hearing via telephone. Present for the County was RPT Assistant Administrator Keita Jo, filling in for appraiser Charlie Brown. Note: At this tfme, the appellant Mark Wong chose to withdraw this appeal case and no longer present it to the Board of Review. Chairperson Okumoto accepted the appellants withdrawal of appeal. CASE #50442 – WONG,MARK (DEEP BLUE QUALIFIED OPPORTUNITY FUND) TMK 7-5-024-030-0000 The appellant, Mark Wong, was present for the appeal hearing via telephone. Present for the County was RPT Assistant Administrator Keita Jo, filling in for appraiser Charlie Brown. The subject parcel is located in the Keopu area at 75-5382 Mamalahoa Rd. It is zoned A-3A and in the agricultural tax class with a land area of 3.047 acres and a 4,883 sf dwelling. The assessed building value is under appeal. The appellant presented first presented on the incorrect case number; Chair Okumoto gave Mr. Wong another five minutes to present their case. The County presented their case and recommended sustaining the assessed building value of $2,097,100 for a total taxable value of $ 2,106,000. No rebuttals were made by either party. A call for questfons was made. Mr. Eisert motioned to sustain the County’s assessed building value of $2,097,100. Seconded by Mr. Davis. A call for discussion was made. Mr. Eisert noted that the County is prima facie correct and based on the evidence provided, it is not sufficient to justify the appellants opinion of value. Motion passed by a vote of 4:0. CASE #50439 – WONG,MARK (KONA LAND LLC) TMK 7-3-002-022-0000 The appellant, Mark Wong, was present for the appeal hearing via telephone. Present for the County was appraiser Wendy Hunt and Clerical supervisor Sharla Sugioka. The subject parcel is located in Haleohiu Homesteads at 73-4181 Hawaii Belt Road. It is zoned 5I and in the agricultural tax class with a land area of 16.99 acres and a 1,024 sf dwelling built in 1971 in poor conditfon. BOARD OF REVIEW Minutes of July 31, 2024 4 The assessed building value, land value and Homeowner exemptfon are under appeal. The appellant presented their case. The County (Ms. Hunt) presented their case and recommended reducing the assessed building value to $122,300 based on the conditfon, while sustaining the land value of $622,700. Ms. Sugioka presented the case in regard to the dispute on the Homeowner exemptfon and recommends the approval to grant the Homeowner exemptfon for the second half fiscal year 2024 (effectfve January 1, 2025), based off the January 3,2024 recordatfon date. Rebuttals were made by all three partfes involved. A call for questfons was made. Mr. Davis motioned to grant the Homeowner exemption for the full year. Seconded by Mr. Eisert. A call for discussion was made. During discussion Mr. Eisert noted that there are additional factors to the appeal such as the building, land and exemption all being under appeal. Mr. Eisert voiced that he would like to support the motion being that the County’s recommendation of the reduced building value of $122,300 be factored in. Mr. Davis amended his prior motion to sustain the County’s recommendation of the reduced building value to $122,300 and allow the Homeowner exemption to be granted for the full year. Mr. Eisert seconded the amendment of the motion. A call for discussion was made on the motion to amend. Mr. Okumoto voiced that he would not favor this amended motion because he is not in agreement with allowing the Homeowner exemption for the full year. Mr. Eisert noted that he is in agreement with the reduced building value provided by the County based off evidence provided. Motion to amendment passed by a vote of 4:0. A call for discussion was made on the new motion on the floor to accept the County’s recommendation to reduce the building value to $122,300 and grant the Homeowner exemption for the full year. Mr. Okumoto noted that he is not in agreement to grant the Homeowner exemption for the full year. Mr. Davis clarified that he is in support for the full year granting of the exemption due to missing the statutory deadline by one day. Mr. Okumoto commented that there is a hard deadline on the filing of applications. Mr. Eisert noted that he is in support of the motion due to the complications and confusion of filing documents with the State Bureau of Conveyances. Motion fails by a vote of 2:2 (Okumoto, Tokuuke). Due to failure of the motion, by default the County’s original assessment stands on all matters appealed. Mr. Eisert motioned to accept the County’s recommendation to reduce the building value to $122,300 based on the grounds of an error in the application of the methods. Seconded by Mr. Tokuuke. A call for discussion was made. Seeing none, the motion passed by a vote of 4:0. Deputy Corporation Counsel Ms. Wan reiterated for the record that the motion on the floor only amended one aspect (building value) of the appeal and all other aspects are considered prima facie correct. Recess: 10:44 a.m. Reconvened: 11:06 a.m. CASE #50445 – WONG,MARK (DEEP BLUE BUILDERS) TMK 7-4-004-062-0000 BOARD OF REVIEW Minutes of July 31, 2024 5 The appellant, Mark Wong, was present for the appeal hearing via telephone. Present for the County was appraiser Wendy Hunt and Clerical supervisor Sharla Sugioka. The subject parcel is located in Kealakehe Homesteads at 74-5067 Tomi Tomi Drive. It is zoned 5E and in the agricultural tax class with a land area of 6.03 acres. The parcel has three dwellings, each with an ocean view in Kailua Kona. The denial of the Homeowner exemptfon is under appeal. At this tfme the appellant chose to rescind the dispute against the assessed building and land values. The appellant presented their case and supplied two additfonal documents at this tfme, see Exhibits ‘B’ and ‘C’. The County (Ms. Sugioka) presented their case and recommended the Homeowner exemptfon be denied based off the evidence that supports all three dwellings being utflized for short term vacatfon rentals. Rebuttals were made by both the appellant and the County. A call for questfon was made. Mr. Davis motioned to sustain the denial of the Homeowner exemption. Seconded by Mr. Tokuuke. A call for discussion was made. Mr. Eisert noted that based on the evidence provided it appears that property and lessee met the occupancy requirements, and the testimony provided by the appellant explains the rental listing being outdated and therefore insufficient. Mr. Eisert also spoke to his personal experience and opinion of the appellants complaints and notice of violations (regarding rental use) provided by the Planning Department. Mr. Tokuuke commented that if the property is listed as a short-term rental, regardless of there being rental reviews or not, the intention of the parcel is to be used as a short-term rental. Motion passed by a vote of 3:1 (Eisert). CASE #50451 – CHISIU,LIVIU TMK 7-4-016-053-0000 The appellant, Mr. Chisiu was present for the appeal hearing. Present for the County was appraiser Wendy Hunt. The subject parcel is located in Kona Chocho Estates at 74-5041 Hanahanai Loop. It is zoned 1A and in the Homeowner tax class with a land area of 7,500 sf and a two-story 2,815 sf dwelling. The assessed building and land values are under appeal. The appellant presented their case. The County presented their case and recommended sustaining the assessed building value of $514,700 and the assessed land value of $254,100. Rebuttals were made by both the appellant and the County. A call for questfons was made. Mr. Davis motioned to sustain the County’s recommended building value of $514,700 and land value of $254,100. Seconded by Mr. Eisert. A call for discussion was made. Mr. Eisert noted that there is a lack of evidence for proof on grounds of appeal. Mr. Davis clarified the ramifications of losing the homeowner tax class and 3 percent cap when parcels are conveyed. Motion passed by a vote of 4:0. ANNOUNCEMENTS BOARD OF REVIEW Minutes of July 31, 2024 6 The next meetfng will be held on Wednesday, August 14, 2024, at 9:00 a.m. at the Aupuni Center Conference room located at Aupuni Center 101 Pauahi Street, Hilo, Hawaii 96720. 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 12:30 p.m. Respectiully Submitted, Tyoany Tavares RPT Appeals Board Clerk Tavares, Tyoany From:saguiar808@gmail.com Sent:Friday, July26, 2024 2:02PM To:Tavares, Tyoany Cc:Long, Jennifer; John MBertsch Subject:TaxAppealCase#50452-Rqst forHearing Continuance Attachments:1Attachment.pdf AlohaMembersoftheRealPropertyTaxBoardofReview, WewerepreparedtopresentourcaseforappealonourscheduledWednesday, July31, 2024hearingattheWest HawaiiCivicCenter. Unfortunately, wemustrequestyourconsiderationforacontinuanceofourhearing. WeneedtobeonO’ahufora familyfuneralservice. AttachedisacopyoftheObituaryifneeded. Thankyouforyourconsideration. AlsooncopyisJenniferLongourTaxAppraiser. Mahalo, Stacey Aguiar Email: Saguiar808@gmail.com Cel: (808) 937-3483 WARNING: Thiscommunication, along withanyattachments, iscovered byFederal andState lawgoverning electronic communications andmaycontain private, confidential, andlegallyprivileged information intended solelyfortheuseoftheaddressee. Ifthereader ofthismessage isnottheintended recipient, youarehereby notified thatanydissemination, distribution, useorcopying ofthismessage isstrictlyprohibited. Ifyouhave received thisin error, youareadvisedthatyoumaynotdisclose, copy, distribute ortakeanyotheraction inreliance ontheinformation transmitted. Unauthorized use ofinformation contained therein issubject toenforcement actionunder Federal lawsandregulations: Contains information controlled underthePrivacy Actof1974 (5U.S.C. 552a). 1 1 Tavares, Tyoany From:Customer Support <support@deepbluebuilders.com> Sent:Wednesday, July 31, 2024 10:42 AM To:Tavares, Tyoany Subject:Fwd: Claim For Home Exemption Follow Up Flag:Follow up Flag Status:Flagged Couldyou print this for the appealon Tomi Tomi ? ----------Forwarded message --------- From:MarkWong <Mark@deepbluebuilders.com> Date: Tue, Jan2, 2024at3:05 PM Subject:Re: ClaimFor Home Exemption To: Rapozo, Jill <Jill.Rapozo@hawaiicounty.gov> CC:support@deepbluebuilders.com <support@deepbluebuilders.com> HelloJill We are recordingaland lease 8amtomorrow morning Mark Wong COO 2355Westwood Blvd 526, Los Angeles CA 90064 Direct: 3107012775 OnTue, Jan2, 2024at 2:49 PM Rapozo, Jill <Jill.Rapozo@hawaiicounty.gov> wrote: Aloha Weiyong Wang I have received your home exemption and see that its currently titled as deep blue builders. Before I can grant this exemption it will need to be in your individual name or a trust. If there is no title change then you will need to make and record a 10yr lease in your name. If you have any further questions feel free to contact me. Have a nice day. Jill Rapozo Clerical Supervisor Real Property Tax Division-Kona 2 74-5044 Ane Keohokalole Hwy Bldg D, 2nd Floor Kailua-Kona, HI 96740 Phone: 808-323-4896 Fax: 808-327-3538 jill.rapozo@hawaiicounty.gov From:Sugioka, Sharla <Sharla.Sugioka@hawaiicounty.gov> Sent:Tuesday, January 2, 2024 8:21 AM To:support@deepbluebuilders.com;mark@deepbluebuilders.com Cc:Rapozo, Jill <Jill.Rapozo@hawaiicounty.gov> Subject:FW: Claim For Home Exemption Aloha, ThankyouforsubmittingyourHome Exemption Claim.I’m forwarding youremailto one of our ClericalTax Clerks-Jill forreview/processing. If she hasany questionsshe willbe indirectcontact withyou. Mahaloand Happy NewYear, Sharla Sugioka Clerical Supervisor Hawaii County Real Property Tax Division – Hilo 101 Pauahi Street Suite 4 Hilo, HI 96720 Ph: (808) 961-8294 Fax: (808) 961-8415 3 From:Customer Support <support@deepbluebuilders.com> Sent:Friday, December 29, 2023 5:59 PM To:rptclerical <rptclerical@hawaiicounty.gov> Cc:Mark Wong <mark@deepbluebuilders.com> Subject:Claim For Home Exemption Dear County of Hawai'i Real Property Tax Division, Please, find attached the Claim For Home Exemption form for the 74-5067Tomi Tomi Dr, Kailua-Kona, HI96740 property. Regards, GabrielaM.