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Home My WebLink About2026-10-06 Complaint Hearing (Draft) BOARD OF REVIEW Minutes of October 6, 2026 1 TAX BOARD OF REVIEW MEETING MINUTES COMPLAINT HEARING Tuesday, October 6, 2026 Aupuni Center Conference Room 101 Pauahi Street. Hilo, Hawaii 96720 CALL TO ORDER Chair Jason Eisert called the meetfng to order at 9:00 a.m. Present: Board Members: Jason Eisert, Mark Davis, Kimberly Lin and Grace Reinhard; Deputy Corporatfon Counsels Sylvia Wan and Keyra Wong; Real Property Tax Assistant Administrator Keita Jo, and Real Property Tax Appeals Board Clerk Tyoany Tavares. STATEMENTS FROM THE PUBLIC There were no statements from the public. APPROVAL OF MINUTES The Board of Review was presented with the meetfng minutes of August 11-12, 2026; and September 8, 2026. Mr. Davis motioned to approve all the meeting minutes as presented. Second, by Ms. Lin. A call for discussion was made. Seeing none, the motion passed with a vote of 4:0. COMPLAINT HEARING There have been no Taxpayer Complaints filed for the 2026 tax year. 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. BOARD OF REVIEW Minutes of October 6, 2026 2 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 270110040000 57277 SELLERS,CINDY CASE #57324, #57325, #57326, #57327, #57328, #57329 – LARSENT,STELLA MAY TMK 28010-010; -012; -015; -016; -017; -019 Note: Chair Mr. Eisert noted for the record that Mr. Daryn Arai has previously represented him on a past matter and they are not currently under contract, and he does not believe that this will affect his ability to work with this case(s). Seeing no further issues with the rest of the Board members and the appellant, the hearing proceeded. The appellant, Stella Larsen, was not present for the appeal hearing. In place, representatfve Daryn Arai was present. Present for the County was appraiser, Saesha Hanselman. The subject parcel (#2-8-010-010-0000) is located in the Honomu Homesteads. It is zoned 5I and in the Agricultural tax class with a land area of 27.86 acres. Current assessed land value of $792,200. The land value is under appeal. The subject parcel (#2-8-010-012-0000) is located in the Honomu Homesteads. It is zoned 5I and in the Agricultural tax class with a land area of 4.5 acres. Current assessed land value of $360,400. The land value is under appeal. The subject parcel (#2-8-010-015-0000) is located in the Honomu Homesteads. It is zoned 5I and in the Agricultural tax class with a land area of 39.051 acres. Current assessed land value of $832,200. The land value is under appeal. The subject parcel (#2-8-010-016-0000) is located in the Honomu Homesteads. It is zoned 5I and in the Agricultural tax class with a land area of 27.839 acres. Current assessed land value of $792,100. The land value is under appeal. The subject parcel (#2-8-010-017-0000) is located in the Honomu Homesteads. It is zoned 5I and in the Agricultural tax class with a land area of 31.74 acres. Current assessed land value of $806,100. The land value is under appeal. The subject parcel (#2-8-010-019-0000) is located in the Honomu Homesteads. It is zoned 5I and in the Agricultural tax class with a land area of 72.336 acres. Current assessed land value of $951,000. The land value is under appeal. The representatfve, Daryn Arai, presented their case. The County presented their case and recommended sustaining the land values for all six parcels under appeal while notfng they currently have a 15% discount in place. Rebuttal was made by the appellant, Mr. Arai. A call for questfons was made. BOARD OF REVIEW Minutes of October 6, 2026 3 Mr. Davis motioned to sustain the County assessment for all six subject parcels. Seconded by Ms. Lin. A call for discussion was made. Mr. Davis noted there was a lack of evidence provided proving the grounds of appeal that the assessed value of the property exceeds by more than 20 percent the ratio of assessment to market value. Mr. Davis added that there was not sufficient evidence of the taxpayer’s opinion of values. Ms. Reinhard agreed with Mr. Davis and noted that she had considered the values but unfortunately there was no sufficient evidence provided to the Board. Mr. Eisert said that he empathizes with the appellant’s situation and if this is a recurring issue, perhaps evidence supporting the opinion of values will be helpful to the Board. Motion passed with a vote of 4:0. Recess: 10:05 a.m. Reconvened: 10:18 a.m. ANNUAL REPORT The Board members reviewed the 2025 Annual Report previously submitted to the Mayor’s Office and County Council, noted some amendments and worked on a draft of the 2026 Annual Report. Chair Mr. Eisert advised the Board Clerk, Ms. Tavares, to review the 2026 appeal data to add to the 2026 Annual report. Please see all amendments of the 2025 report as noted below. Page 1: Update the report date and year to 2026; update board members to remove those whose term expired and add new members. Paragraph 2, amended organizatfonal meetfng date to March 11, 2026 locatfon in Kona; updated elected chair and vice chair, and noted those present for the meetfng. Page 2: Update sectfon one, paragraph 1, of the Workshop date, locatfon and attendees. Amended sentence to read as “…and support staff were in attendance.”. Updated paragraph 2, market value year to 2025. Sectfon two, updated all appeal hearing info to correctly reflect the 2026 data. Sectfon three, updated Complaint Hearing data info to correctly reflect 2026 data. Mr. Eisert motioned to accept all noted changes to page 1 -2. Second by Ms. Lin. A call for discussion was made. Seeing none, the motion passed with a vote of 4:0. Page 3: Number 5, amended first sentence to read as “The Board recommends that the public is continuously informed on the various programs and exemptions Real Property Tax has to offer, e.g., Short-Term vacation rental, Agricultural Use benefit programs which have recently changed, and the Homewner program…” Mr. Eisert motioned to add and accept new language added to number 5 of Administrative Matters. Second, by Ms. Lin. A call for discussion was made. Seeing none, the motion passed with a vote of 4:0. Page 3: Amended the appeal settlement percentage in number 7 to reflect the 2026 appeal data. Ms. Lin motioned to allow the Board Clerk, Ms. Tavares, to amend all appeal statistical data. Second, by Mr. Davis. A call for discussion was made. Seeing none, the motion passed with a vote of 4:0. BOARD OF REVIEW Minutes of October 6, 2026 4 Page 5: Chairperson’s Reflectfons have been updated to reflect new closing remarks from Chair Jason Eisert, provided to the Board Clerk via email. The Board Clerk, Ms. Tavares, will prepare and provide the final draft for all members of the Board to review and sign-off on. ADJOURNMENT Mr. Davis motioned to adjourn the meeting. Second, by Ms. Lin. A call for discussion was made. Seeing none, the motion passed by a vote of 4:0. The meetfng adjourned at 10:42 a.m. Respectiully Submitted, Tyoany Tavares RPT Appeals Board Clerk