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Home My WebLink About2026-08-05 Meeting Minutes TAX BOARD OF REVIEW Minutes of August 5, 2026 1 TAX BOARD OF REVIEW MEETING MINUTES APPEAL HEARING Wednesday, August 5, 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 9:01 am Present: Board Members: Jason Eisert, Mark Davis and Kimberly Lin; Deputy Corporatfon Counsel Sylvia Wan and Deputy Corporatfon Keyra Wong; Real Property Tax Asst. Administrator Keita Jo, Appraisal Supervisor (East) Kaleb Meno filling in for Appeals Board Clerk. STATEMENTS FROM THE PUBLIC There were no members or 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. 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 660020470018 57368 HOLLANDER,SUSAN I CASE #57245 – ROSSO,MARK TMK 6-8-022-004-0096 TAX BOARD OF REVIEW Minutes of August 5, 2026 2 The appellant was not present for the appeal hearing. Present for the County was appraiser, Matthew Radmilovic. The subject property is located at 66-1025 N Kaniku Drive Unit 611 in The Villages condominium complex in the Mauna Lani Resort. It is zoned 2G and in the Apartment tax class. Unit 611 is 2,147 sf and consists of 3 bedrooms, 3 full bathrooms, 1 half-bath and is classed a 7-. The building value is under appeal. The County presented their case and based on similar sales in 2004 and the almost flat trend in The Villages from 2024 to 2025, the County recommends the total assessed value of $1,786,600 be sustained. A call for questfons was made. Mr. Davis motioned to sustain the County’s assessed building value of $1,559,300. Seconded by Ms. Lin. A call for discussion was made. Mr. Davis noted there is lack of evidence that the assessed value of the property exceeds by more than 20 percent the ratio of assessment to market value. Motion passed with a vote of (3:0). CASE #57252 – COMERFORD,MICHAEL TMK 6-8-022-006-0035 The appellant was not present for the appeal hearing. Present for the County was appraiser, Matthew Radmilovic. The subject property is located at 68-1399 Mauna Lani Drive Unit E202 in The Mauna Lani Terrace condominium complex in Mauna Lani Resort (an oceanfront complex). It is zoned 2G and in the Apartment tax class. Unit E202 is 1,058 sf and consists of 1 bedroom, 2 full bathrooms, and is classed a 7-. Both the land and building values are under appeal. The County presented their case and based on the last 1-bedroom sale in the subject complex tfme trended to $1,352,700, and the listed price of the subject unit as of January 1, 2026 at $1,551,000 the County recommends the total assessed value of $1,259,200 be sustained. A call for questfons was made. Ms. Lin motioned to sustain the County’s assessed land value of $167,400 and building value of $1,091,800 for a total assessed value of $1,259,200. Seconded by Mr. Davis. A call for discussion was made. Ms. Lin noted there is lack of 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. The motion passed with a vote of (3:0). CASE #57363 – REED,ROBERT TMK 7-2-031-029-0000 TAX BOARD OF REVIEW Minutes of August 5, 2026 3 The appellant was not present for the appeal hearing. Present for the County was appraiser, Matthew Radmilovic. The subject property is located at 72-1063 Kekahawaiole Drive in Kaupulehu Resort and is on the elevated second row. It is zoned 9C and in the Residentfal tax class. Subject parcel is 1.046 acres or 45,564 sf vacant lot. The land value is under appeal. The County presented their case and based on the two sales in 2025 that sold for $4,200,000 or above, and the other sales that happened in 204 and 2023, the County recommends the total assessed value of $3,216,000 be sustained. A call for questfons was made. Mr. Davis motioned to sustain the County’s assessed land value of $3,216,000. Seconded by Ms. Lin. A call for discussion was made. Mr. Davis noted there is lack of evidence that the assessed value of the property exceeds by more than 20 percent the ratio of assessment to market value. The motion passed with a vote of (3:0). CASE #57280 – ZIEVE,LES (PUKA PA 10 LLC) TMK 7-2-032-028-0000 The appellant was not present for the appeal hearing. Present for the County was appraiser, Matthew Radmilovic. The subject property is located at 72-608 Liu Place in the Kaupulehu Resort and is on the front row. It is zoned 9C and in the Residentfal tax class. Subject parcel is 1.168 acres or 50,878 sf vacant lot, with a dwelling under constructfon. The land value is under appeal. The County presented their case and based on the two similar comps that indicate a value above $5,700,000 along with the inferior front row sales that indicate values above $5,700,000, the County recommends the total assessed value of $4,955,100 be sustained. A call for questfons was made. Mr. Davis motioned to sustain the County’s assessed land value of $4,955,100. Seconded by Ms. Lin. A call for discussion was made. Mr. Davis noted there is lack of 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. The motion passed with a vote of (3:0). CASE #57369 – WARREN,JOHN T (AESOP LLC) TMK 7-3-063-015-0012 The appellant was not present for the appeal hearing. Present for the County was appraiser, Matthew Radmilovic. TAX BOARD OF REVIEW Minutes of August 5, 2026 4 The subject property is located at 73-4806 Hinahina Road Unit 12 in Kohanaiki Resort in the Hale Hinahina Complex. It is zoned 2G and in the Apartment tax class. Unit 12 is 2,482 sf and consists of 3 bedrooms, 3 full bathrooms, 1 half-bath, is two-story and is classed a 7. Both the land and building values are under appeal. The County presented their case and based on the two comparable sales that sold in the complex in 2025 for a median value of $3,950,000, the County recommends the total assessed value of $3,868,200 be sustained. A call for questfons was made. Mr. Davis motioned to sustain the County’s assessed land value of $452,000 and building value of $3,416,200 for a total assessed value of $3,868,200. Seconded by Ms. Lin. A call for discussion was made. Mr. Davis noted there is lack of 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. 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 Tuesday, August 11, 2026, at 9:00 a.m. at the Aupuni Center Conference Room, located at 101 Pauahi Street, Hilo Hawaii 96720. 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 9:27 a.m. Respectiully Submitted, Tyoany Tavares RPT Appeals Board Clerk