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HomeMy WebLinkAbout2024-09-04 MinutesBOARD OF REVIEW Minutes of September 4, 2024 1 TAX BOARD OF REVIEW MEETING MINUTES APPEAL HEARINGS Wednesday, September 4, 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 9:01 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. 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 #50392 – BOLTON,BARBARA TMK 7-5-012-096-0000 Note: At this me Board member Jason Eisert recused himself from this case. Mr. Eisert noted that the subject parcel is located within the neighborhood in which he resides, and he believes that his personal knowledge of sales within the neighborhood may have an influence on his judgment. The appellant was not present for the appeal hearing. Present for the County was appraisal supervisor Dionne Costa. The subject parcel is located at 75-451 Nani Kailua Drive in the residenal gated community at the top of Nani Kailua Drive. It is vacant that is land zoned 5A and in the Agricultural tax class with a land area of 1.0 acre. BOARD OF REVIEW Minutes of September 4, 2024 2 The assessed land value is under appeal. The County presented their case and recommended sustaining the assessed land value of $435,500 due to the subject parcel being assessed well below the median comparable land sales of $530,000. A call for quesons was made. Mr. Davis mooned to sustain the County’s assessed land value of $435,500. Seconded by Mr. Tokuuke. A call for discussion was made. Seeing none, the moon passed with a vote of 4:0. Note: The appellant, Barbara Bolton,did show up to the appeal hearing aer the Board had rendered a decision and concluded on the case. Deputy Corporaon Counsel, Sylvia Wan, did note that there is no opon within the Hawaii County Code that permits the Tax Board of Review to reconsider their decision and that the appellant will have the opon to further the appeal with the State Tax Appeal Court in Honolulu if they so choose. CASE #50507 – VOIGHT,GEORGE R (MAKAINAI,JESSIE) TMK 7-7-003-084-0000 The appellant was not present for the appeal hearing. Present for the County was appraisal supervisor Dionne Costa. The subject parcel is located on the mauka side of the Sunset Area. It is vacant land that is zoned 8A and in the Agricultural tax class with a land area of 5.809 acres. The assessed land value is under appeal. The County presented their case and recommended sustaining the assessed land value of $745,800 due to the best comparable sales which sold in 2021 for a median me-adjusted value of $817,300. A call for quesons was made. Mr. Eisert mooned to sustain the County’s assessed land value of $745,800. Seconded by Mr. Davis. A call for discussion was made. Mr. Eisert noted there is lack of evidence on grounds of appeal that the assessed value of the property exceeds by more than 20% the rao of assessment to market value and that there is lack of uniformity or inequality resulng from the use of illegal assessment methods or an error in the applicaon of the methods. Moon passed with a vote of 4:0. CASE #50508 – VOIGHT,GEORGE R (MAKAINAI,JESSE K ESTATE) TMK 7-8-004-006-0000 The appellant was not present for the appeal hearing. Present for the County was appraisal supervisor Dionne Costa. The subject parcel is located in the Keauhou Mauka area. It is vacant land that is zoned 5E and in the Agricultural tax class with a land area of 2.30 acres. The parcel is landlocked and is receiving a 50% discount due to access issues. BOARD OF REVIEW Minutes of September 4, 2024 3 The assessed land value is under appeal. The County presented their case and recommended sustaining the assessed land value of $263,300. Based on the 4 relevant land sales that sold in 2023 for a median of $523,500 per lot and $263,012 per acre, using the per acre figure and mulplying by the subject parcel size it amounts to $604,927 if the parcel were not landlocked. Aer applying the landlocked discount, the value of subject parcel would be $302,500.A call for quesons was made. Mr. Eisert mooned to sustain the County’s assessed land value of $263,300. Seconded by Mr. Tokuuke. A call for discussion was made. Mr. Eisert noted there is lack of evidence on grounds of appeal that the assessed value of the property exceeds by more than 20% the rao of assessment to market value and that there is lack of uniformity or inequality resulng from the use of illegal assessment methods or an error in the applicaon of the methods. Moon passed with a vote of 4:0. CASE #50509 – VOIGHT,GEORGE R (MAKAINAI,JESSIE) TMK 7-8-005-029-0000 The appellant was not present for the appeal hearing. Present for the County was appraisal supervisor Dionne Costa. The subject parcel is located in the Keauhou Mauka area. It is vacant land that is zoned 5E and in the Agricultural tax class with a land area of 6.00 acres. The assessed land value is under appeal. The County presented their case and recommended sustaining the assessed land value of $730,000. Based on the nine relevant land sales in 2023 with a median of $650,000 per lot and $129,482 per acre, the subject parcel is being assessed below the indicated value of $776,900. Mr. Eisert mooned to sustain the County’s assessed land value of $730,000. Seconded by Mr. Tokuuke. A call for discussion was made. Mr. Eisert noted there is lack of evidence on grounds of appeal that the assessed value of the property exceeds by more than 20% the rao of assessment to market value and that there is lack of uniformity or inequality resulng from the use of illegal assessment methods or an error in the applicaon of the methods. Moon passed with a vote of 4:0. CASE #50483 – KLOTS,LEVY TMK 7-8-014-080-0000 The appellant was not present for the appeal hearing. Present for the County was appraiser Mahew Radmilovic. The subject parcel is located at 78-6646 Alii Drive on the oceanfront side of Alii Drive. It is zoned 1A and in the Residenal tax class with a land area of 7,505 sf and a 1,570 sf dwelling in built in 1972 and is classed a 7, which consists of 3 bedrooms and 2 bathrooms. BOARD OF REVIEW Minutes of September 4, 2024 4 The assessed building value is under appeal. The County presented their case and recommended sustaining the assessed building value of $1,228,000 for a total taxable value of $2,693,300. A call for quesons was made. Mr. Eisert mooned to sustain the County’s assessed building value of $1,228,000. Seconded by Mr. Davis. A call for discussion was made. Mr. Eisert noted that he agrees with the sales comps provided by the County. Moon passed with a vote of 4:0. CASE #50425 – JONES,ROBERT (MORRILL,PETER J) TMK 7-8-021-057-0000 The appellant was not present for the appeal hearing. Present for the County was Real Property Tax Assistant Administrator, Keita Jo. The subject parcel is located within the Keauhou Estates subdivision. It is vacant land that is zoned 1C and in the Residenal tax class with a land area of 20,340 sf. The assessed land value is under appeal. The County presented their case and recommended sustaining the assessed land value of $682,000 based on the five relevant land sales that sold in 2022 and 2023. A call for quesons was made. Mr. Tokuuke mooned to sustain the County’s assessed land value of $682,000. Seconded by Mr. Eisert. A call for discussion was made. Mr. Tokuuke noted that the assessed value of the property does not exceed by more than 20% the rao of assessment to market value. Mr. Eisert also noted there is a lack of supporng documents provided by the appellant and that in accordance with the Hawaii County Code 19-97(d) the Board shall base its decisions on the evidence before it. The County presented to the Board the following case(s) that have been removed from the record due to the appellants’ request to withdraw or signed selement agreement: TAX MAP KEY CASE NO.APPELLANT 780040290000 50341 GUTHRIE,JUDITH BROWN CASE #50577, #50579 – CLAPP,EUGENE (ONOULI FARMS LLC) TMK 7-7-010-082-0000, 7-7-010-026-0000 The appellant, Eugene Clapp, was present for the appeal hearing via telephone. Present for the County was appraiser Mahew Radmilovic. The subject parcel (#7-7-010-082-0000) is located near 77-6520 Alii Drive on the oceanfront side of Alii Drive. It is zoned 1A and in the Residenal tax class with a land area of 8,691 sf and a 1,764 sf dwelling. The dwelling was built in 1961 and consists of 2 bedrooms, 2 bathrooms and is classes a 4. The assessed land value is under appeal. BOARD OF REVIEW Minutes of September 4, 2024 5 The subject parcel (#7-7-010-026-0000) is located near 77-6520 Alii Drive on the oceanfront side of Alii Drive. It is zoned 1A and in the Residenal tax class with a land area of 19,514 sf and two dwellings. Building one is 2,324 sf in good condion and consists of 3 bedrooms, 3 bathrooms, was built in 1960 and is classed a 5. Building two is 844 sf in good condion and consists of 2 bedrooms, 2 bathrooms, was built in 1960 and is classed a 5. There appears to be no dispute to valuaon on this parcel. The County presented their case and recommended sustaining the assessed values for each parcel; TMK 7-7-010-082-0000 (Case #50577) land value of $1,486,900. TMK 7-7-010-026-0000 (Case #50579) total taxable value of $3,036,300. A call for quesons was made. Mr. Davis mooned to sustain the assessed values on both parcels; TMK 7-7-010-082-0000 (Case #50577) land value of $1,486,900. TMK 7-7-010-026-0000 (Case #50579) total taxable value of $3,036,300. Seconded by Mr. Eisert. A call for discussion was made. Mr. Eisert noted that there is a lack of evidence on grounds of appeal that the assessed value of the property exceeds by more than 20% the rao of assessment to market value. Moon passed with a vote of 4:0. ANNOUNCEMENTS The next meeng will be held on Tuesday, October 8, 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 mooned to adjourn the meeng. Seconded by Mr. Tokuuke. A call for discussion was made. Moon passed with a vote of 4:0. The meeng was adjourned at 10:02 a.m. Respecully Submied, Tyoany Tavares RPT Appeals Board Clerk