HomeMy WebLinkAbout2015-08-18 BOR Meeting MinutesTAX BOARD OF REVIEW
MEETING MINUTES
Appeal Hearings
Tuesday, August 18, 2015
Aupuni Center Conference Room
Hilo, Hawaii
CALL TO ORDER
Due to the absence of Chairman Donald David, Deputy Corporation Counsel Renee Schoen
called the meeting to order at 9:00 a.m.
Present were: Board Members Reiko Ford, Richard Dinges, Melvin Ventura and Wesley
Takai; Deputy Corporation Counsel Renee Schoen; Acting Real Property Tax Assistant
Administrator Keita Jo, Real Property Appraisal Supervisor Jaime Ortiz Nava and Real
Property Appeals Board Clerk Elizabeth Nina Swain.
STATEMENTS FROM THE PUBLIC
There were no statements from the public.
ELECTION OF VICE -CHAIRPERSON
Due to the resignation of Reiko Ford as elected Chairperson at the Board's organizational
meeting held in March and by succession Donald David, as Vice -Chairperson, assuming the
position as Chairperson, the position of Vice -Chairperson was left vacant. A call for
nominations was made.
Mrs. Ford nominated Wesley Takai to the position. No other nominations were made.
Mrs. Ford moved to nominate Wesley Takai as Vice -Chair. Seconded by Mr. Dinges. A
call for discussion was made. Motion passed by a vote of 4:0.
Mr. Takai, as newly elected Vice -Chairperson, conducted the remainder of the meeting.
Recessed: 9:04 a.m.
Reconvened -9-11 a.m.
APPROVAL OF MEETING MINUTES
Board Clerk Ms. Swain requested to have the approval of the March 4, 2015, meeting
minutes of rescheduled to Wednesday, August 19th. A call for questions was made.
Mr. Dinges moved to reschedule the approval of the March 4th meeting minutes to
tomorrow (August 19th). Seconded by Mr. Ventura. A call for discussion was made.
Motion passed by a vote of 4:0.
TAX APPEAL CASE HEARINGS
Note:
Prior to the start of the case hearings, Deputy Corporation Counsel Renee Schoen advised
all Appellants and the Department of the appointment of Board Members as private citizens
and volunteers from the community, 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 certified mail.
For each appeal case, the appraiser submitted a packet of information to the Board, unless
there had been a prior settlement with the Appellant or withdrawal. If the Appellant was not
present, any information sent in by the Appellant was presented to the Board along with the
appraisers' packet.
CASE #23233 — OHIA, COLBURN
TMK 1-4-003-043-0000
Present were appellant Colburn Ohia and his representative Leimomi Pieper. Present for the
County was appraiser Sally Kaaiakamanu and Clerical Supervisor Pohai Kelson.
Property located on the Old Government Road near Kapoho.
Appeal on the land value and denial of Kuleana exemption.
Appellant and his representative presented their case as related to the land value. County
Appraiser Sally Kaaiakamanu presented their case and recommended sustaining the land
value at $82,900. A call for questions was made.
Mr. Dinges moved to accept the County's value of $82,900. Seconded by Mr. Ventura.
A call for discussion was made. Motion passed by a vote of 4:0.
Appellant and his representative presented their case as related to the denial of the Kuleana
exemption. County Clerical Supervisor Pohai Kelson presented their case and
recommended sustaining the denial of the exemption. A call for questions was made.
Mrs. Ford moved to deny the appellant's request for the Kuleana exemption.
Seconded by Mr. Dinges. A call for discussion was made. Motion passed by a vote of
4:0.
Recessed: 10:33 a.m.
Reconvened:10:41 a.m.
2
CASE #23134 — MISHLER, SHAWN
TMK 1-1-054-002-0000
Appellant was not present. It was noted for the record that the appellant received his notice
of hearing on July 22, 2015, as evidenced by the certified mail return receipt.
Present for the County was Clerical Supervisor Pohai Kelson.
Property located on Hoolehua Road.
Appeal on denial of homeowner's exemption.
County presented their case together with any and all information provided by the appellant.
County recommended sustaining the denial of the exemption. A call for questions was
made.
Mrs. Ford moved to deny the appellant's request for exemption. Seconded by Mr.
Dinges. A call for discussion was made. Motion passed by a vote of 4:0.
CASE #23180 — HUDSON, TAMARA
TMK 1-3-002-116-0000
Appellant was not present. It was noted for the record that the appellant received her notice
of hearing on August 9, 2015, as evidenced by the certified mail return receipt.
Present for the County was Appraiser Dori Hoohuli.
Property located at Bird of Paradise Gate on the Kapoho Beach Road.
Appeal on land value.
County presented their case together with any and all information provided by the appellant.
County recommended reducing the land value to $135,100. A call for questions was made.
Mr. Dinges moved to accept the County's recommended reduced value of $135,000.
Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of
4:0.
CASE #23080 — BOTELHO, BEVERLY
TMK 2-5-055-048-0000
Appellant was not present. It was noted for the record that the appellant received her notice
of hearing on July 20, 2015, as evidenced by the certified mail return receipt.
Present for the County was Clerical Supervisor Pohai Kelson.
Property located on Country Club Drive in Kaumana Estates.
3
Appeal on the denial of the Affordable Rental Housing exemption.
County presented their case together with any and all information provided by the appellant.
County recommended granting the exemption. A call for questions was made.
Mrs. Ford moved to accept the County's recommendation to grant the Affordable
Rental Housing exemption. Seconded by Mr. Dinges. A call for discussion was made.
Mrs. Ford moved to withdraw her motion. Mr. Dinges withdrew his second.
A call for questions was made.
Mr. Takai moved to accept the County's recommendation to grant the Affordable
Rental Housing exemption. Seconded by Mrs. Ford. A call for discussion was made.
Motion passed by a vote of 4:0.
CASE #23276 — CLONINGER, DAVID
TMK 2-6-013-037-0000
Appellant was not present. It was noted for the record that the appellant received his notice
of hearing on July 29, 2015, as evidenced by the certified mail return receipt.
Present for the County was Appraiser Brandon Cain.
Property located on Kaiwiki Road in Hilo.
Appeal on land and building values.
County presented their case together with any and all information provided by the appellant.
County recommended sustaining the land value at $121,700 and the building value at
$133,000. A call for questions was made.
Mr. Ventura moved to accept the County's values of $133,000 for the building and
$121,700 for the land. Seconded by Mrs. Ford. A call for discussion was made.
Motion passed by a vote of 4:0.
WITHDRAWN CASES
County presented to the Board appellants' requests to withdraw their appeals for the
following cases:
Case No.
23149
TMK 1-4-025-003-0000
WILSON, VIRGIL J III
Case No.
23135
TMK 2-5-033-004-0000
DE VRIES, HELEN
Case No.
23124
TMK 4-3-013-046-0000
BENNETT, RUTH (TRST)
A call for questions was made.
51
Mrs. Ford moved to accept the withdrawals for Case Nos. 23149, 23135 and 23124.
Seconded by Mr. Dinges. A call for discussion was made. Motion passed by a vote of
4:0.
SETTLEMENTS — 9:OOA APPEALS AGENDA
County presented to the Board a 3 -page Appeals Agenda containing information on 16 cases
that had reached settlement agreements between the County and the respective appellants.
A copy of the agenda is attached hereto as Exhibit A.
Mrs. Ford questioned the land and building values in Case No. 23138. County Appraiser
Raynette Mar responded. It was noted by Mr. Ortiz Nava that there was a discrepancy in the
tax map key number listed for Case No. 23138 and would require further research.
Requested that the approval of the settlement be moved to tomorrow's agenda (August 19)
to allow the County time to research the information.
Mr. Dinges questioned the reduction in land value for Case Nos. 23115 and 23118. County
Appraiser Dori Hoohuli responded.
Mrs. Ford questioned the land value in Case No. 23264. County Appraiser Nicholas Bassis
responded.
Mr. Takai questioned the land value in Case No. 23172. County Appraiser Brandon Cain
responded.
A call for questions was made.
Mr. Dinges moved to accept the settlements as presented except for Case No. 23178
which would be moved to tomorrow's agenda. Seconded by Mrs. Ford. A call for
discussion was made. Motion passed by a vote of 4:0.
Recessed: 12:05 p.m.
Reconvened: 1:33 p.m.
CASE #23176, 23174, 23173 & 23175 — GARNER, GLORY
TMK 1-3-003-037-0000,1-3-003-065-0000,1-3-003-066-0000 & 1-3-003-067-0000
Present were appellant Glory Garner and County Appraiser Dori Hoohuli.
Property located on Kamaili Road in Opihikao.
All appeals on land values.
Note: Mrs. Ford requested to be excused from the meeting at 1:52 p.m. for the remainder of
the day. Request granted by Vice -Chair Takai.
5
Appellant presented her case. County presented their case and recommended sustaining
the assessed values for all four parcels. A call for questions was made.
Mr. Takai moved to sustain the County's values of all four parcels. Seconded by Mr.
Dinges. A call for discussion was made. Motion passed by a vote of 3:0.
CASE #23129 — COLE, JOHN
TMK 1-77-013-071-0000
Appellant was not present and it was noted for the record that the appellant did provide prior
notification that he would not be attending. Present for the County was Appraiser Shannon
Arquitola.
Property located on Enos Road in Mountain View.
Appeal on land value.
County presented their case together with any and all information provided by the Appellant.
County recommended sustaining the land value at $77,000. A call for questions was made.
Mr. Ventura moved to sustain the County's value at $77,000. Seconded by Mr. Dinges.
A call for discussion was made. Motion passed by a vote of 3:0.
CASE #23246 — SALVADOR, LYNN
TMK 2-2-043-007-0000
Appellant was not present. Present was County Appraiser Dori Hoohuli.
County informed the Board that a settlement agreement had been reached for the property,
however, the person executing the agreement was not the original appellant. Documents
were provided to Mrs. Schoen for review. Mrs. Schoen advised the Board to continue the
case to allow the County time to obtain the appropriate signatures on the settlement
agreement as required. A call for questions was made.
Mr. Dinges moved to continue the case to October 6 at 9:00 a.m. Seconded by Mr.
Ventura. A call for discussion was made. Motion passed by a vote of 3:0.
CASE #23216 & 23215 — WEST HAWAII BUSINESS PARK
TMK 7-4-008-084-0000 & 7-4-008-085-0000
Appellant was not present. It was noted for the record that the appellant received their notice
of hearing on July 24, 2015, as evidenced by the certified mail return receipt.
Present for the County was Appraiser Dionne Costa.
Properties located off of Queen Kaahumanu Highway in Kailua-Kona.
0
Both appeals on land values.
County presented their case together with any and all information provided by the Appellant.
County recommended reducing the land value in Case No. 23216 to $4,610,000 and Case
No. 23215 to $2,543,000. A call for questions was made.
Mr. Dinges moved to sustain the County's valuations for Case Nos. 23216 and 23215.
No second made. Motion died due to lack of a second.
Mr. Ventura moved to accept the County's recommendation to reduce the land value in
Case No. 23215 to $2,543,000 and Case No. 23216 to $4,610,000. Seconded by Mr.
Takai. A call for discussion was made. Motion passed by a vote of 3:0.
CASE #23279 — NAKAMURA, ATSUKO
TMK 9-9-005-037-0000
Appellant was not present. It was noted for the record that the appellant received her notice
of hearing on July 24, 2015, as evidenced by the certified mail return receipt.
Present for the County was Appraiser Nicholas Bassis.
Property located in the Volcano Golf and Country Club subdivision.
Appeal on land value.
County presented their case together with any and all information provided by the Appellant.
County recommended reducing the land value to$48,100. A call for questions was made.
Mr. Takai moved to accept the County's recommendation to reduce the value to
$48,100. Seconded by Mr. Dinges. A call for discussion was made. Motion passed by
a vote of 3:0.
WITHDRAWN CASES
County presented to the Board appellants' requests to withdraw their appeals for the
following cases:
Case No.
23281
TMK 1-5-001-001-0000
Case No.
23112
TMK 1-5-009-055-0000
Case No.
23226
TMK 1-5-100-001-0000
Case No.
23130
TMK 1-7-013-072-0000
Case No.
23269
TMK 2-2-038-104-0000
Case No.
23242
TMK 2-3-007-009-0000
Case No.
23277
TMK 2-4-015-036-0000
A call for questions was made.
7
PEARNE, NANCY & LIZ
DEARING, GARRETT BLAZE
NEWBERRY, RONALD LEE
COLE, JOHN
KOHL, KEITH
AMAR, SHALOM
YAMASHITA, CAROL SPENCER
Mr. Ventura moved to accept the withdrawals as presented by the County. Seconded
by Mr. Dinges. A call for discussion was made. Motion passed by a vote of 3:0.
CASE #23315,23314 & 23313 — LILIUOKALANI TRUST ESTATE
TMK 7-4-008-002-0000, 7-4-020-022-0000 & 7-4-020-028-0000
Presented to the Board was Appellant's written request to reschedule their appeal cases due
to pending information in support of their appeals. A call for questions was made.
Mr. Dinges moved to accept the rescheduling of Case Nos. 23315, 23314 and 23313 to
November 17 at 9:00 a.m. Seconded by Mr. Ventura. A call for discussion was made.
Motion passed by a vote of 3:0.
SETTLEMENTS — 1:30P APPEALS AGENDA
County presented to the Board a 2 -page Appeals Agenda containing information on seven
(7) cases that had reached settlement agreements between the County and the respective
appellants. A copy of the agenda is attached hereto as Exhibit B.
Mr. Takai questioned the building value for Case No. 23275. County Appraiser Sally
Kaaiakamanu responded.
A call for questions was made.
Mr. Dinges moved to accept the settlements as presented. Seconded by Mr. Ventura.
A call for discussion was made. Motion passed by a vote of 3:0.
OLD BUSINESS
No old business discussed.
NEW BUSINESS
• TMK 7-2-017-019-0000 & 7-2-017-022-0000 — J&N 2013 TRUST
Daryl Doggett, Doggett Real Estate Services LLC
Letter in protest to denial of appeals filed on behalf of J&N 2013 Trust
Letter dated June 16, 2015, from Mr. Doggett requesting a reconsideration of the
denial of appeals that were filed on behalf of J&N 2013 Trust and denied by Chairman
Donald David was presented to the Board. A call for questions was made.
Mr. Dinges moved to uphold Chairman David's denial of the appeals. Seconded
by Mr. Ventura. A call for discussion was made. Motion passed by a vote of
3:0.
0
TMK 1-8-006-208-0000 — WATT, JAMES
Acceptance or denial of appeal filed on 04/07/15
The Taxpayer's Notice of Appeal filed on April 7, 2015, by James Watt was presented
to the Board for a decision to accept or deny the appeal as the form did not contain
the Appellant's signature as required. A call for questions was made.
Mr. Takai moved to accept the appeal to be heard by the Board. Seconded by
Mr. Ventura. A call for discussion was made. Motion passed by a vote of 3:0.
ANNOUNCEMENTS
No announcements were made.
ADJOURNMENT
Meeting adjourned at 3:50 p.m.
Respectfully submitted,
��zakd Oiya) Swam
Elizabeth (Nina) Swain
Real Property Appeals Board Clerk
9
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