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Home My WebLink About2024-09-03 MinutesBOARD OF REVIEW Minutes of September 3, 2024 1 TAX BOARD OF REVIEW MEETING MINUTES APPEAL HEARINGS Tuesday, September 3, 2024 West Hawaii Civic Center | Community Hale 74-5044 Ane Keohokalole Hwy., Kailua-Kona, Hawaii CALL TO ORDER Chairperson Michael Okumoto called the meeng to order at 9:00 am Present: Board Members: Michael Okumoto, Dale Tokuuke, Jason Eisert, and Mark Davis; Deputy Corporaon 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 with the meeng minutes of August 14, 2024. Mr. Eisert mooned to approve the meeng minutes of August 14th as presented. Seconded by Mr. Tokuuke. A call for discussion was made. Seeing none, the moon passed by a vote of 4:0. TAX APPEAL CASE HEARINGS Note: Prior to the start of the case hearings, Deputy Corporaon 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 leer that the appellant will be receiving via cerfied mail. For each appeal case, the appraiser submied a packet of informaon to the Board, unless there had been a prior selement with the Appellant or withdrawal. If the Appellant was not present, any informaon sent in by the Appellant was presented to the Board along with the appraisers’ packet. CASE #50190 (2021), #50191 (2022), #50192 (2023) – WOOZLEY,SAI FON TMK 7-7-017-073-0000 The appellant was not present for the appeal hearing. Present for the County was valuaon analyst Derek Fondy. BOARD OF REVIEW Minutes of September 3, 2024 2 The subject parcel is located in White Sands Beach Estates Subdivision at 77-6530 Naniloa Street. It is zoned 1A and in the Residenal tax class with a land area of 9,057 sf and a 2-story 3,388 sf dwelling that consists of 5 bedrooms, 4 bathrooms and built in 1978. The denial of the Homeowner tax classificaon is under appeal for years 2021, 2022 and 2023. The County presented their case and recommended sustaining the disallowance of the Homeowner tax classificaon for tax years 2021, 2022 and 2023 due the hosted transient accommodaon/short-term vacaon rental. A call for quesons was made. Mr. Davis mooned to sustain the County’s recommendaon for the denial of the Homeowner tax classificaon for tax years 2021, 2022 and 2023. Seconded by Mr. Eisert. A call for discussion was made. Seeing none, the moon passed with a vote of 4:0. CASE #50500 – ROBERTS,JON W/EMILY Y TR TMK 6-7-005-017-0000 The appellant was not present for the appeal hearing. Present for the County was appraiser Joseph Muin and Clerical Supervisor, Sharla Sugioka. The subject parcel is located in Waikii Ranch Subdivision at 67-1237 Pakila Road. It is zoned 5H and in the Agricultural tax class with a land area of 10 acres and has two dwellings both built in 2020. Building one is a 2,627 sf dwelling in very good condion, that consists of 3 bedrooms, 3 bathrooms and 2 half- bathrooms. Building two is a 576 sf dwelling in very good condion, that consists of 1 bedroom and 1 bathroom. The Homeowner exempon and denial of the non-dedicated agricultural use assessment is under appeal. The County presented their case and recommended sustaining the assessed land value of $582,400 and the assessed building value of $1,698,200 being that the applicaon for the claim for Homeowner exempon was received on June 7, 2024; allowing the Homeowner exempon to be granted for the second half of 2024 tax year, beginning January 1, 2025. A call for quesons was made. Mr. Eisert mooned to sustain the County’s recommended assessed land and building values. Seconded by Mr. Tokuuke. A call for discussion was made. Mr. Eisert noted that there is a lack of evidence on grounds of appeal proving the denial of an exempon to which they are entled and for which all requirements are met. Moon passed with a vote of 4:0. CASE #50452 – BERTSCH,JOHN M/AGUIAR,STACEY E TMK 8-8-006-022-0000 Note: At this me Deputy Corporaon Counsel Sylvia Wan, did state for the record that the appellant, Stacey Aguiar, is on another Board that Ms. Wan gives advisement to. However, Ms. Wan believes that in Ms. Aguiar’s appearance and representaon of the appeal case, that this will not be a conflict of Ms. Wan’s representaon for the Board of Review. BOARD OF REVIEW Minutes of September 3, 2024 3 The appellants, Mr. Bertsch and Ms. Aguiar, were present for the appeal hearing. Present for the County was appraiser Jennifer Long. The subject parcel is located at 88-207 Kai Avenue in the Milolii Beach Lots subdivision, South Kona. It is zoned 5E and in the Residenal tax class with an oceanfront land area of 9,400 sf and an 1,848 sf dwelling in average condion built in 2021, which consists of 3 bedrooms, 2 and 1 half bathrooms. The assessed land and building values are under appeal. The appellant presented their case. The County presented their case and recommended sustaining the assessed land value of $178,700 and assessed building value of $640,400.Rebuals were made by both the appellant’s and the County. A call for quesons was made. Mr. Eisert mooned to reduce the assessed values to a building value of $500,000 and land value of $100,000 for a total taxable value of $600,000. Seconded by Mr. Tokuuke. A call for discussion was made. Mr. Eisert noted that he cannot support the appellants opinion of value of $490,000 based off the insurance and 20% logic that was provided but given the evidence on the land size decrease from 9,400 sf to 7,200 sf – he believes the value should be adjusted. As for the building value, there appears to be substanal evidence to support a lower building value. Mr. Eisert also spoke to the square foot living area of the subject parcel against the provided comparables,given an approximate reducon of $30 per square foot. Mr. Okumoto added that he will be okay with the land reducon assuming that the appellants get it resurveyed. Moon passed with a vote of 4:0. Recess: 10:20 a.m. Reconvened: 10:28 a.m. CASE #50408 – EKOLU WAIMEA LLC (ASLAN,ARYEH) TMK 6-5-002-194-0000 The appellant Aryeh Aslan was present for the appeal hearing via telephone. Present for the County was appraiser Joseph Muin. The subject parcel is located 65-1275 Laelae Road in the Nob Hill neighborhood, Waimea. It is zoned 5A and in the Residenal tax class with a land area of 1.0050 acres. The assessed land value is under appeal. The appellant presented their case. The County presented their case and recommended to reduce the assessed land value to $1,178,000 based on taking the 2021 sale of the subject property and adjusng it based on how the market has increased from 2021 to 2023. This was applied due to their being no direct comps for this lot in 2023.Rebuals were made by both the appellant and the County. A call for quesons was made. Mr. Davis mooned to sustain the County’s recommendaon of the reduced land value to $1,178,000. Seconded by Mr. Eisert. A call for discussion was made.Moon passed by a vote of 4:0. BOARD OF REVIEW Minutes of September 3, 2024 4 Recess: 11:00 a.m. Reconvened: 11:04 a.m. CASE #50620 (2021), #50621 (2022), #50622 (2023) – ADAMS,ANNE M TMK 6-4-006-036-0000 The appellant Anne Adams was present for the appeal hearing via telephone. Present for the County was valuaon analyst, Derek Fondy. The subject parcel is located at 64-5158 C Kamamalu Street in the Puukapu Homesteads, Waimea. It is zoned 1B and in the Residenal tax class with a land area of 14,510 sf single family home in average condion built in 2002 and consists of 5 bedrooms and 3 bathrooms. The disallowance of the Homeowners tax classificaon is under appeal for year 2021, 2022 and 2023. The appellant presented their case. The County presented their case and recommended sustaining the disallowance of the Homeowner tax classificaon for years 2021, 2022 and 2023, due to the hosted transient accommodaon/short-term vacaon rental use. A rebual was made by the appellant. A call for quesons was made. Mr. Eisert mooned to sustain the County’s recommendaon of the disallowance of the Homeowners tax classificaon on case #50620 (2021), #50621 (2022)and #50622 (2023). Seconded by Mr. Davis. A call for discussion was made. Mr. Eisert noted that there is a lack of evidence on grounds of appeal where denial of an exempon to which they are intled and for which all requirements are met. Moon passed with a vote of 4:0. 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 selement agreement: TAX MAP KEY CASE NO.APPELLANT 690070010000 50494 JAMESON,KEITH 690070390000 50495 JAMESON,KEITH 690080050000 50496 JAMESON,KEITH ANNOUNCEMENTS The next meeng will be held on Wednesday, September 4, 2024, at 9:00 a.m. at the West Hawaii Civic Center Community Hale located at 74-5044 Ane Keohokalole Hwy., Kailua Kona, Hawaii 96740. ADJOURNMENT BOARD OF REVIEW Minutes of September 3, 2024 5 Mr. Eisert moon to adjourn the meeng. Seconded by Mr. Tokuuke. A call for discussion. Moon passed by a vote of 4:0. The meeng was adjourned at 11:20 a.m. Respecully Submied, Tyoany Tavares RPT Appeals Board Clerk