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HomeMy WebLinkAbout2026-08-04 Meeting Minutes TAX BOARD OF REVIEW Minutes of August 4, 2026 1 TAX BOARD OF REVIEW MEETING MINUTES APPEAL HEARING Tuesday, August 4, 2026 West Hawaii Civic Center | Building B2 74-5044 Ane Keohokalole Hwy., Kailua-Kona, Hawaii CALL TO ORDER Chairperson Jason Eisert called the meetfng to order at 9:04 am Present: Board Members: Jason Eisert, Mark Davis and Kimberly Lin; Deputy Corporatfon Counsel Sylvia Wan; Real Property Tax Asst. Administrator Keita Jo, RPT Appeals Board Clerk Tyoany Tavares. STATEMENTS FROM THE PUBLIC There were no members or statements from the public. APPROVAL OF MINUTES The Board was presented with the meetfng minutes of March 11, 2026, Organizatfonal meetfng and July 14, 2026, Workshop minutes. Mr. Davis motioned to approve the meeting minutes of both March 11, 2026, and July 14, 2026, as presented. Seconded by Ms. Lin. A call for discussion was made. Seeing none, the motion passed with a vote of 3:0. 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. CASE #57204 – CHEVY,DANIEL/SHANNON TMK 6-8-037-038-0000 TAX BOARD OF REVIEW Minutes of August 4, 2026 2 The appellants, Daniel and Shannon Chevy, were both present for the appeal hearing. Present for the County was clerical supervisor, Sharla Sugioka. The subject property is located at 68-3897 Kaulele Place in Waikoloa. It is zoned 1B and in the Residentfal tax class with a land area of 12,557 sf and has a 2,002 sf dwelling which consists of 3 bedrooms and 2 full bathrooms, built in 2016 and in good conditfon. The homeowner exemptfon is under appeal. The appellants presented their case. The County presented their case and recommended sustaining both the assessed land value of $326,300 and building value of $798,200 notfng the half-year homeowner exemptfon is being granted for the 2026 tax year for the period beginning January 1,2027 – based on the February 4, 2026 filing date. 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 assessed land and building value. At this time, the appellant, Shannon Chevy interjected a comment about the Board going into executive session. The motion was paused at this time as the Board obtained legal guidance from Deputy Corporation Counsel, Ms. Wan. Ms. Lin motioned to enter executive session. Seconded by Mr. Davis. A call for discussion was made. Seeing none, the motion passed with a vote of (3:0) All parties vacated the room, apart from the Board members, Dept. Corp. Counsel Ms. Wan, and the Board Clerk, Ms. Tavares. The Board entered executive session at 9:37 a.m. Ms. Lin motioned exit executive session and resumed the meeting. Seconded by Mr. Davis. A call for discussion was made. Seeing none, the motion passed with a vote of (3:0) The meeting resumed at 9:48 a.m. Mr. Davis motioned to sustain the County’s recommendation of granting the half-year Homeowner exemption for 2026 tax year for the period beginning January 1, 2027. Seconded by Ms. Lin. A call for discussion was made. Mr. Davis noted his decision stems from HCC 19-30 where the County shall address mailed correspondence to the person’s last known address or place of residence. Mr. Eisert noted that he empathizes with the appellant’s situation, however, the Board is bound by Hawaii County Code and cannot step outside of their duties and jurisdiction. The motion passed with a vote of (3:0). CASE #57206 – MARKLEY,JOHN MICAH TMK 7-3-008-109-0000 The appellant, John Markley, was present for the appeal hearing. Present for the County was appraiser, Kaeden Abellera. The subject property is located at 73-4615 Kohanaiki Road in the Kaloko area. It is zoned 5C and in the agricultural tax class with a land area of 3.3 acres and has three residentfal dwellings with a total of 2,105 sf. TAX BOARD OF REVIEW Minutes of August 4, 2026 3 The building value is under appeal. The appellant presented their case. The County presented their case and recommended sustaining the assessed building value of $778,900. Based on the available records, the informatfon provided by the appellant, and the County’s market review, there is no verified basis to reduce the building assessment. Rebuttals were made by both the appellant and the County. A call for questfons was made. Ms. Lin motioned to sustain the County’s recommended assessed building value of $778,900. Seconded by Mr. Davis. A call for discussion was made. Mr. Davis noted that although the appellant provided data, he needed market data instead of the assessed data that was provided. Mr. Eisert noted that the detached structure had impact on the value and would like to see a deduction in value, and he will not be supporting this motion. Ms. Lin added that being unable to do a site inspection on the subject property is a factor in her standing. The motion failed with a vote of (2:1 Eisert). Ms. Wan noted at this time, due to the motion failure and no new motions on the floor, by default the County’s initial assessment is considered prima facie correct, therefore stands on all matters appealed. Recess: 10:32 a.m. Reconvened: 10:38 a.m. CASE #57192, #57193 – FAIR,MIKE TMK 5-9-006-051-0000, 5-9-006-052-0000 The appellant, Mike Fair, was present for the appeal hearing. Present for the County was appraiser, Yuki Class. The subject property (5-9-006-051-0000) is located at 59-1554 Ewalina Place in Kohala Estates, North Kohala. It is zoned 5C and in the Agricultural tax class with a land area of 3.0 acres and multfple unpermitted structures. The subject property (5-9-006-052-0000) is located at 59-1562 Ewalina Place in Kohala Estates, North Kohala. It is zoned 5C and in the Agricultural tax class with a vacant land area of 3.034 acres. The land value(s) is under appeal due to the denial of the Dedicated Agricultural use assessment of Slow Rotatfon Forestry. The appellant presented their case. The County presented their case and recommended sustaining the assessed land value of $267,600 (case no.57192) and land value of $268,300 (case no.57193) after the site inspectfons revealed that the parcels do not meet the eligibility to qualify for the Slow Rotatfon Forestry in the 10-year Dedicated Agricultural program. Rebuttals were made by both the appellant and the County. A call for questfons was made. Mr. Davis motioned to sustain the County’s denial of the Dedicated Agricultural Use program, resulting in the assessed land value of $267,600 (case no. 57192) and land value of $268,300 (case no. 57193). Seconded by Ms. Lin. A call for discussion was made. Mr. Davis acknowledged the efforts the appellant made on both subject parcels and understands that weather and other factors may have interfered, TAX BOARD OF REVIEW Minutes of August 4, 2026 4 however, the evidence provided at the time of the County inspection was valid. Mr. Eisert added his understanding of the efforts and time it may take to switch from one ag use to another, but there is no evidence to support. Ms. Lin noted that she agrees with the County’s evidence but liked the farm plan submitted by the appellant. The motion passed with a vote of (3:0) CASE #57348 – BERTSCH,JOHN/AGUIAR,STACEY TMK 8-8-006-022-0000 The appellants, John and Stacey, were both present for the appeal hearing. Present for the County was appraiser, Jennifer Long. The subject property is located at 88-207 Kai Avenue in the Milolii Beach Lots Subdivision, South Kona. It is zoned 5E and in the Residentfal tax class with an oceanfront land area of 9,400 sf and a 1,834 sf dwelling built in 2021, which consists of 3 bedrooms, 2 full bathrooms and 1 half-bath. Both the land and building values are under appeal. The appellants presented their case. The County presented their case and recommended sustaining both the assessed land value of $166,500 and the building value of $735,000 as it does not exceed the market by 20 percent and was derived utflizing systematfc methodology as prescribed by Hawaii County Code. 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 assessed land value of $166,500 and building value of $735,000. Seconded by Ms. Lin. A call for discussion was made. Mr. Davis noted that the assessed value of the property does not exceed by more than 20 percent the ratio of assessment to market value, the evidence provided by the County was valid for 2025 valuation on Kai Avenue for both land and improved parcels. Ms. Lin supported Mr. Davis’ discussion. Mr. Eisert voiced his disagreement and with the lack of services, insurance limitation and diminishing value, he will not be supporting this motion. The motion failed with a vote of (2:1 Eisert). Ms. Wan noted at this time, due to the motion failure and no new motions on the floor, by default the County’s initial assessment is considered prima facie correct, therefore stands on all matters appealed. Recess: 11:52 a.m. Reconvened: 11:59 a.m. CASE #57235 – WORLEY,STEPHEN E TMK 6-4-027-018-0000 The appellant, Stephen Worley, was present for the appeal hearing. Present for the County was clerical supervisor, Sharla Sugioka. The subject property is located at 64-5257 Kipahele Street in the Hoonani subdivision. It is zoned 5A and in the Residentfal tax class with a land area of 10,000 sf and a 1,568 sf dwelling built in 1984, which consists of 3 bedrooms and 2 full bathrooms. TAX BOARD OF REVIEW Minutes of August 4, 2026 5 The denial of the homeowner exemptfon is under appeal. The appellant presented their case. The County presented their case and recommended sustaining both the assessed land value of $255,300 and building value of $356,200 notfng the half-year homeowner exemptfon is being granted for the 2026 tax year for the period beginning January 1,2027 – based on the February 7, 2026 filing date. Rebuttals were made by both the appellant and the County. A call for questfons was made. Ms. Lin motioned to sustain the County’s recommendation of granting the half-year Homeowner exemption for 2026 tax year for the period beginning January 1, 2027. Seconded by Mr. Davis. A call for discussion was made. Mr. Davis noted that the Board is required to follow Hawaii County Code and the filing deadlines that entail. Mr. Eisert voiced his empathy to the appellant; however, the Board is bound by Hawaii County Code and cannot step outside of their duties and jurisdiction. The motion passed with a vote of (3:0). CASE #57383 – HARRIS,ANNE (HALE HONU KAI LLC) TMK 6-9-005-008-0000 The appellants, Iain and Anne Harris, were present for the appeal hearing. Present for the County was appraiser, Shea Podry. The subject property is located at 69-1850 Puako Beach Drive in the Puako Beach Lots subdivision. It is zoned 1B and in the Residentfal tax class with an oceanfront land area of 13,500 sf with a 1,846 sf dwelling. The land value is under appeal. The appellants presented their case. The County presented their case and recommended sustaining the assessed land value of $3,439,000. Rebuttals were made by both the appellant and the County. A call for questfon was made. Ms. Lin motioned to sustain the County’s recommended assessed land value of $3,439,000. Seconded by Mr. Davis. A call for discussion was made. Ms. Lin noted the assessed value of the property does not exceed by more than 20 percent the ratio of assessment to market value. Mr. Eisert added that the evidence provided by the appellant was extremely helpful, yet it was not enough. The motion passed with a vote of (3:0). Recess: 1:17 p.m. Reconvened: 1:58 p.m. 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 settlement agreement: TAX MAP KEY CASE NO. APPELLANT 730090130000 57226 MOTOSHIGE,NAOMI KEOLA TAX BOARD OF REVIEW Minutes of August 4, 2026 6 CASE #57292- SHOUP,ERIC TMK 7-5-033-031-0000 The appellant, Eric Shoup, was not present for the appeal hearing. Present for the County was appraiser Joseph Muin. The County presented to the Board a verbal request for contfnuance to September 8, 2026, hearing date. Mr. Muin explained at this tfme that both the appellant and the appraiser are in agreement with the contfnuance, which would allow both partfes additfonal tfme to provide research data. The Board discussed the availability of the September 8th hearing date with Ms. Tavares and Chair Eisert elected to entertain a motion. Ms. Lin motioned to accept the request for continuance, rescheduling the case to Tuesday, September 8, 2026, at 9:00 a.m. Seconded by Mr. Davis. A call for questions was made. Seeing none, the motion passed with a vote of (3:0). Note: Dept Corp Counsel Ms. Wan, read the Prehearing Advisory for Ms. Sexton since she was not present when it was advised at the beginning of the appeal hearing. CASE #57336 – SEXTON,STEPHANIE TMK 7-5-020-016-0010 The appellant, Stephanie Sexton, was present for the appeal hearing via telephone. Present for the County was appraisal supervisor, Kaleb Meno. The subject property is located at 75-6106 Alii Drive Unit 303 on the third floor in the Kona By The Sea complex, Kailua Kona. It is zoned 2D and in the Apartment tax class. Unit 303 is 919 sf which consists of 1 bedroom and 2 full bathrooms. The building value is under appeal. The appellant presented their case. The County presented their case and recommended sustaining the assessed building value of $718,600 being that although there were no 2025 sales in the complex, the 2024 comp that is similar in size, locatfon and characteristfcs, sold more than the 2026 subject property’s assessed value. Rebuttal was made by the appellant only. A call for questfons was made. Mr. Eisert motioned in favor of the appellants’ building value of $628,600, while the County’s assessed land value be sustained at $42,700. Seconded by Mr. Davis. A call for discussion was made. Mr. Eisert noted that due to the lack of 2025 comparables provided by the County, and the evidence provided by the appellant along with the multiple owned units, the reduction in building value is valid. The motion passed with a vote of (3:0). Note: Dept Corp Counsel Ms. Wan, read the Prehearing Advisory for Mr. Brauer since he was not present when it was advised at the beginning of the appeal hearing. CASE #57257 – BRAUER,BRAINARD TAX BOARD OF REVIEW Minutes of August 4, 2026 7 TMK 7-6-016-031-0012 The appellant, Brainard Brauer, was present for the appeal hearing via telephone. Present for the County was appraisal supervisor, Kaleb Meno. The subject property is located at 76-6225 Alii Drive Unit 205 on the second floor in the Holualoa Bay Villas complex, Kailua Kona. It is zoned 3L and in the Apartment tax class. Unit 205 is 1,232 sf which consists of 2 bedrooms and 2 full bathrooms. The building value is under appeal. The appellant presented their case. The County presented their case and recommended sustaining the assessed building value of $714,800 based on the two 2025 comparable sales that were provided, where the median price is $755,000. 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 assessed building value of $714,800. Seconded by Ms. Lin. A call for discussion was made. Mr. Davis noted that the is no evidence showing there is a lack of uniformity or inequality resulting from the use of illegal assessment methods or an error in the application of the methods. Mr. Eisert noted the appraisal report provided was similar and would like to see the building value reduced in favor of the appellants opinion. Motion passed with a vote of (3:0) CASE #57283 – KIM,GABRIEL EUNJU TMK 7-5-010-086-0054 The appellant, Gabriel Kim, was not present for the appeal hearing. Present for the County was appraisal supervisor, Kaleb Meno. The subject property is located at 75-346 Hualalai Road Unit D202 on the second floor in the Hualalai Village complex, Kailua Kona. It is zoned 2I and in the Apartment tax class. Unit D202 is 862 sf which consists of 2 bedrooms and 2 full bathrooms. The building value is under appeal. The County presented their case and recommended sustaining the assessed building value of $473,600 based on the two comparable 2025 sales that were provided, where the median price is $602,850. A call for questfons was made. Mr. Davis motioned to sustain the County’s recommended assessed building value of $473,600. Seconded by Ms. Lin. A call for discussion was made. Mr. Davis noted the County provided rational evidence for the assessed values. Mr. Eisert added that the assessed value of the property does not exceed by more than 20 percent the ratio of assessment to market value. The motion passed with a vote of (3:0). CASE #57342 – KOCHAROV,VIKTOR TAX BOARD OF REVIEW Minutes of August 4, 2026 8 TMK 7-3-024-057-0001 The appellant, Viktor Kocharov, was not present for the appeal hearing. Present for the County was appraiser, Kaeden Abellera. The subject property is located at 73-4621 Kaloko Drive in the Kaloko Mauka subdivision, North Kona. It is zoned 5C and in the Agricultural tax class with a land area of 1.728 acres and a 4,074 sf dwelling built in 1991, which consists of 5 bedrooms, 4 full bathrooms, and 1 half-bath. Both the land and building values are under appeal. The County presented their case and recommended sustaining both the assessed land value of $129,000 and building value of $1,188,300 based on the substantfal renovatfons and the three 2025 comparable sales, where the subject property falls below the range of neighborhood sales. A call for questfons was made. Ms. Lin motioned to sustain the County’s recommended assessed land value of $129,000 and building value of $1,188,300. Seconded by Mr. Davis. A call for discussion was made. Ms. Lin noted that the assessed value of the property does not exceed by more than 20 percent the ratio of assessment to market value. The motion passed with a vote of (3:0). ANNOUNCEMENTS The next meetfng of the County of Hawaii Board of Review will be held on Wednesday, August 5, 2026, at 9:00 a.m. at the West Hawaii Civic Center, Conference Room B2, located at 74-5044 Ane Keohokalole Hwy., Kailua Kona Hawaii 96740. ADJOURNMENT Ms. Lin motioned to adjourn the meeting. Seconded by Mr. Davis. A call for discussion. Seeing none, the motion passed by a vote of 3:0. The meetfng was adjourned at 3:04 p.m. Respectiully Submitted, Tyoany Tavares RPT Appeals Board Clerk