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HomeMy WebLinkAbout2026-08-11 Meeting Minutes TAX BOARD OF REVIEW Minutes of August 11, 2026 1 TAX BOARD OF REVIEW MEETING MINUTES APPEAL HEARING Tuesday, August 11, 2026 Aupuni Center Conference Room 101 Pauahi Street. Hilo, Hawaii 96720 CALL TO ORDER Chairperson Jason Eisert called the meetfng to order at 9:00 am Present: Board Members: Jason Eisert, Mark Davis and Kimberly Lin; Deputy Corporatfon Counsel Sylvia Wan, Deputy Corporatfon Counsel Keyra Wong; 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. 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 120080100000 57319 AUSTIN,BERNARD 220470060000 57332 BENAVENTE,FERNANDO C 220470660000 57333 BENAVENTE,FERNANDO C 220470690000 57334 BENAVENTE,FERNANDO C 220470730000 57335 BENAVENTE,FERNANDO C TAX BOARD OF REVIEW Minutes of August 11, 2026 2 CASE #57208 – SHIMOSE,ZAK KUIOKALANI TMK 2-6-012-027-0000 The appellant, Zak Shimose, was present for the appeal hearing. Present for the County was clerical supervisor, Sharla Sugioka. The subject property is a 3.668 acre vacant lot located in the middle of Kaiwiki Orchards. It is inaccessible and receiving a 75% discount for being landlocked. The denial of the Kuleana Exemptfon is under appeal. The appellant presented their case. The County presented their case and recommended sustaining the denial of the Kuleana exemptfon resultfng in the assessed land value of $101,400. Rebuttals were made by both the appellant and the County. A call for questfons was made. Ms. Lin motioned to sustain the County’s assessed land value at $101,400. Seconded by Mr. Davis. A call for discussion was made. Mr. Davis noted that the Board does not have the jurisdiction to overrule the State Law’s. Mr. Eisert noted that the Board is also bound by Chapter 19 and due to the lack of evidence and requirements met to qualify for the Kuleana exemption, the motion is valid. The motion passed with a vote of 3:0. CASE #57273 – HALL,CHRISTOPHER/TOMOKO TMK 2-8-010-020-0000 The appellant, Tomoko Hall was present for the appeal hearing, along with Christopher Hall via Facetfme (provided by appellant). Present for the County was appraiser Saesha Hanselman. The subject property is located at 28-811 Akaka Falls Road in Honomu Homesteads. It is zoned 5I and in the Homeowner tax class with a land area of 25.088 acres and a 2,758 sf dwelling. The land value is under appeal The appellant presented their case. The County presented their case and recommended sustaining the assessed land value of $891,200 and grantfng the dedicated agricultural use assessment for 2027, based on the applicatfon filing date of 4/8/2026. Rebuttals were made by both the appellant and the County. A call for questfons was made. Mr. Davis motioned to sustain the County’s assessed land value of $891,200 with the granting of the Dedicated Agricultural benefit effective for tax year 2027. Seconded by Ms. Lin. A call for discussion was made. Mr. Davis noted there is lack of evidence on the grounds of appeal where an exemption has been denied to which all requirements were met and they are entitled. Mr. Eisert noted that due to the submittal and receipt of the dedicated agricultural application, the benefit will be granted for tax year 2027. The motion passed with a vote of 3:0. CASE #57296 – SCOBIE,DAVID TAX BOARD OF REVIEW Minutes of August 11, 2026 3 TMK 1-2-033-123-0000 The appellant was not present for the appeal hearing. Present for the County was appraiser Dori Hoohuli. The subject property is located at 12-7129 Kalaunu Street in the Puna Beach Palisades subdivision. It is zoned 5C and in the Residentfal tax class with a land area of 19,963 sf and a 1,504 sf dwelling which consists of 3 bedrooms, 2 full bathrooms, was built in 2021 and graded as a 4-. The building value is under appeal. The County presented their case and recommended sustaining the assessed building value of $409,900 based on the four 2025 comparable sales that were provided, although assessed higher than the subject property, where the sales ratfo indicates that 3 of the 4 transactfons are assessed below market. A call for questfons was made. Ms. Lin motioned to sustain the County’s building value of $409,900. Seconded by Mr. Davis. A call for discussion was made. Ms. Lin noted that there was a lack of evidence showing the assessed value of the property exceeds by more than 20 percent the ration 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 12, 2026, at 9:00 a.m. at the Aupuni Center Conference Room located at 101 Pauahi Street in Hilo Hawaii 96720. ADJOURNMENT Mr. Davis motioned to adjourn the meeting. Seconded by Ms. Lin. A call for discussion. Seeing none, the motion passed by a vote of 3:0. The meetfng was adjourned at 10:17 a.m. Respectiully Submitted, Tyoany Tavares RPT Appeals Board Clerk