HomeMy WebLinkAbout2015-08-19 BOR Meeting MinutesTAX BOARD OF REVIEW
MEETING MINUTES
Appeal Hearings
Wednesday, August 19, 2015
Aupuni Center Conference Room
Hilo, Hawaii
CALL TO ORDER
Vice -Chairman Wesley Takai called the meeting to order at 9:00 a.m.
Present were: Board Members Wesley Takai, Reiko Ford, Richard Dinges and Melvin;
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.
APPROVAL OF MEETING MINUTES
Board was provided with meeting minutes from the March 4, 2015, organizational meeting for
approval. No corrections were noted. A call for questions was made.
Mr. Dinges moved to accept the minutes as presented. 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 #24194 — THOMPSON, HEATHER
TMK 1-1-087-042-0000
Appellant was not present. Present was County Appraiser Raynette Mar.
County informed the Board that the Agenda provided an incorrect tax map key number for
Case No. 24194. Agenda referred to TMK 1-1-057-042-0000 and should have read TMK 1-
1-087-042-0000. Requested an amendment to the agenda to reflect the correct parcel
identification number. A call for questions was made.
Mr. Dinges moved to amend the agenda to correct the tax map key number for Case
No. 24194 as being 1-1-087-042-0000. Seconded by Mrs. Ford. A call for discussion
was made. Motion passed by a vote of 4:0.
County presented to the Board a settlement agreement that had been reached between the
Appellant and the County with a building value of $79,500 and land value of $10,200. A call
for questions was made.
Mr. Dinges moved to accept the settlement as presented. Seconded by Mr. Ventura. A
call for discussion was made. Motion passed by a vote of 4:0.
CASE #23185 — FROEHEL, MICHAEL
TMK 1-9-018-104-0000
Present were Appellant Michael Froehel and County Appraiser Raynette Mar.
Property located on Liko Lehua Road in the Cymbidium Acres subdivision in Volcano.
Appeal on building value.
Appellant presented his appeal. County presented their appeal and recommended
sustaining the assessed values. A call for questions was made.
Mr. Takai moved to reduce the building value to $285,800 with the home exemption
calculated accordingly. Seconded by Mrs. Ford. A call for discussion was made.
Motion passed by a vote of 4:0.
CASE #23108 — SHROPSHIRE, STEVEN
TMK 2-7-008-128-0000
Present were Appellant Steven Shropshire and County Clerical Supervisor Pohai Kelson.
Property located on Koae Road north of Hilo.
Appeal on homeowner's exemption and property class.
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Appellant presented his case. County presented their case and recommended sustaining the
disallowance of the exemption. A call for questions was made.
Mr. Takai moved to deny the homeowner's exemption. Seconded by Mr. Dinges. A
call for discussion was made. Motion failed with a vote of 2:2 with Mrs. Ford and Mr.
Dinges voting against the motion.
Mrs. Ford moved to allow the homeowner's exemption this year with Appellant
recording the lease of ten (10) years as soon as possible. Seconded by Mr. Dinges. A
call for discussion was made. Motion passed by a vote of 4:0.
Recessed: 10:40 a.m.
Reconvened: 10:55 a.m.
Mrs. Ford moved to reopen Case No. 23108. Seconded by Mr. Ventura. A call for
discussion was made. Motion passed by a vote of 4:0.
Case reopened. Board requested advice from Corporation Counsel.
Mrs. Ford moved to go into executive session to receive advice from Corporation
Counsel. Seconded by Mr. Dinges. A call for discussion was made. Motion passed
by a vote of 4:0.
Entered into Executive Session: 10:57 a.m.
Corporation Counsel provided legal advice and related law as requested by the Board
Members.
Mr. Dinges moved to conclude the executive session. Seconded by Mrs. Ford. A call
for discussion was made. Motion passed by a vote of 4:0.
Exited Executive Session: 11:12 a.m.
Meeting reconvened at 11:13 a.m.
Mrs. Ford moved to clarify her motion for Case No. 23108 to state that the home
exemption be granted for the second half of year 2014 and also grant the exemption
for the entire year of 2015. Seconded by Mr. Dinges. A call for discussion was made.
Motion passed by a vote of 4:0.
CASE #23090 (Tax Year 2014), 23089 (Tax Year 2013) & 23088 (Tax Year 2012)
SMITH, KEVIN
TM 2-7-036-011-0000
Appellant was not present. It was noted for the record that the appellant received his notice
via certified mail on July 22, 2015.
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Present for the County was Clerical Supervisor Pohai Kelson.
Property located on Hikina Place off of the Hawaii Belt Road.
Appeal on homeowner's exemption and property class.
County requested that Case Nos. 23090, 23089 and 23088 be denied by the Board due to
the untimely filing of appeals as the amended notices were dated January 30, 2015, and the
appeals were filed on March 4, 2015. County presented their case together with any and all
information provided by the Appellant. County recommended sustaining the denial of the
exemption for all three appeals. A call for questions was made.
Mrs. Ford moved to deny the appeals for exemption for all three (3) years. Seconded
by Mr. Dinges. A call for discussion was made. Motion passed by a vote of 4:0.
Recessed: 11:50 a.m.
Reconvened: 11:55 a.m.
CASE #23288, 23289 & 23287 — 1250 OCEANSIDE LLC
TMK 8-1-004-003-0000, 8-1-004-079-0000 & 8-1-036-002-0000
Appellant was not present. It was noted for the record that Appellant received their notice via
certified mail on July 21, 2015.
Present for the County was Appraisal Supervisor Jaime Ortiz Nava.
Properties located on Halekii Street adjacent to Kona Scenic Park.
Appeals on land values.
County presented their case together with any and all information provided by the Appellant.
County recommended sustaining the assessed values. A call for questions was made.
Mrs. Ford moved to sustain the County's value of $3,725,000 for Case No. 23288,
sustain the value at $652,300 for Case No. 23289 and sustain the value at $213,100 for
Case No. 23287. Seconded by Mr. Dinges. 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. 23310 TMK 7-5-004-052-0000 PRII WESTWOOD LANIHAU EXPANSION
Case No. 23311 TMK 7-5-004-055-0000 PRII WESTWOOD LANIHAU EXPANSION
Case No. 23312 TMK 7-5-004-056-0000 PRII WESTWOOD LANIHAU EXPANSION
(Continued on page 5)
51
Case No. 23284 TMK 7-5-004-058-0000 PROPERTY TAX SERVICE CO
Case No. 23278 TMK 9-5-008-053-0000 OAKES, JAMES
A call for questions was made.
Mr. Ventura moved to accept the withdrawals for Case Nos. 23310, 23311, 23312, 23284
and 23278. Seconded by Mr. Dinges. A call for discussion was made. Motion passed
by a vote of 4:0.
CASE #23308 & 23309 — PRII WESTWOOD LANIHAU EXPANSION
TMK 7-5-004-007-0000 & 7-5-004-029-0000
County presented to the Board Appellant's request to reschedule Case Nos. 23308 and
23309 to a later date to allow the County and the Appellant time to complete research on the
properties. A call for questions was made.
Mr. Dinges moved to reschedule both cases to November 17, 2015, at 9:00 a.m.
Seconded by Mrs. Ford. 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 4 -page Appeals Agenda containing information on 18 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 value in Case No. 23186. County Appraiser Brandon Cain
responded.
Mr. Takai questioned the land value in Case No. 23140. County Appraiser Brandon Cain
responded.
Mr. Takai questioned the land values in Case Nos. 23256, 23280, 23254 and 23253. County
Appraiser Nicholas Bassis responded.
A call for questions was made.
Mrs. Ford moved to accept the settlements for August 19 at 9:00 a.m. Seconded by
Mr. Dinges. A call for discussion was made. Motion passed by a vote of 4:0.
OLD BUSINESS
No old business discussed.
NEW BUSINESS
No new business discussed.
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ANNOUNCEMENTS
Next appeal hearings scheduled for September 15th and 16th in Kona at the Department of
Liquor Control Conference Room, West Hawaii Civic Center.
ADJOURNMENT
Meeting adjourned at 12:33 p.m.
Respectfully submitted,
��zakd Oiya) Swam
Elizabeth (Nina) Swain
Real Property Appeals Board Clerk
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