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Home My WebLink About2015-09-16 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Wednesday, September 16, 2015 Department of Liquor Control Conference Room West Hawaii Civic Center Kailua-Kona, Hawaii CALL TO ORDER Chairman Donald David called the meeting to order at 9:00 a.m. Present were: Board Members Donald David, Wesley Takai, Reiko Ford, Melvin Ventura and Richard Dinges; Deputy Corporation Counsel Renee Schoen; Real Property Tax Administrator Stanley Sitko, 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. 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 #23205 — BONI, SUSAN TMK 6-8-015-035-0000 Present were appellant Susan Boni and County Clerical Supervisor Pohai Kelson. Property located on Eha Ko Place in the Waikoloa Village subdivision. Appeal on homeowners' exemption. Appellant presented her case. County presented their case and recommended sustaining the denial of the exemption. A call for questions was made. Mr. David moved to maintain the County's position on the denial of the exemption. Seconded by Mr. Takai. A call for discussion was made. Motion passed with a vote of 4:1 with Mrs. Ford voting against the motion. CASE #23113 & 23114 — FUJINAGA, TODD TMK 6-8-022-028-0092 & 6-8-022-028-0099 Present were Appellant Todd Fujinaga, owner of the property, and County Appraiser Dionne Costa. Properties are condominiums located in the Mauna Lani Resort. Appeals on building values. Appellant presented his case. County presented their case and recommended sustaining the building values for both properties. A call for questions was made. Mr. Dinges moved to sustain the County's values on the properties. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. CASE #23189 & 23193 — MAUNAONI PROPERTIES LLC TMK 8-7-003-001-0000 & 8-7-005-004-0000 Present were Appellant's representative, Attorney Michael Matsukawa, and County Appraiser Matthew Radmilovic. Properties located in South Kona, south of Hookena Beach Road and north of the Kona Paradise subdivision. Appeals on land values. Appellant's representative presented their case. County presented their case and recommended sustaining the assessed values. A call for questions was made. Mr. David moved to sustain the values submitted by the County. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 5:0. CASE #23190 — MAUNAONI PROPERTIES LLC TMK 8-7-003-012-0000 Present were Appellant's representative, Attorney Michael Matsukawa, and County Appraiser Matthew Radmilovic. 2 Property located in South Kona, south of Hookena Beach Road and north of the Kona Paradise subdivision. Appeal on land value. Appellant's representative presented their case. County presented their case and recommended reducing the land value to $751,700. A call for questions was made. Mr. Takai moved to accept the County's recommended reduced value of $751,700. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 5:0. Recessed: 10:40 a.m. Reconvened: 10:54 a.m. CASE #23187 — SUMRALL, THOMAS TMK 6-8-022-052-0037 Appellant was not present. Present for the County was Appraiser Dionne Costa. County presented to the Board Appellant's request to reschedule his appeal case hearing to either January or February 2016. A call for questions was made. Mr. Takai moved to reschedule Case No. 23187 to November 17t", the last hearing date for the year. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 5:0. CASE #23110 — SAKAMOTO, KATHLEEN TMK 6-6-011-017-0000 Appellant was not present. It was noted for the record that the Appellant received her notice of hearing on August 17, 2015. Present for the County was Clerical Supervisor Pohai Kelson. Property located on Kawaihae Road in the Sandalwood subdivision. Appeal on the homeowners' exemption. County presented their case together with any and all information provided by the Appellant. County recommended sustaining the disallowance of the exemption. A call for questions was made. Mrs. Ford moved to sustain the County's values including the denial of the exemption. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. 3 WITHDRAWN CASE County presented to the Board appellant's request to withdraw their appeal for the following case: Case No. 23100 TMK 6-8-033-011-0000 DOUGERY TRUST A call for questions was made. Mr. Takai moved to accept the withdrawal of Case No. 23100. Seconded by Mr. Ventura. A call for discussion was made. Motion passed by a vote of 5:0. CASE #23103 — LOCATELLI, PETER TMK 8-7-007-007-0000 Mrs. Ford requested to be recused from the case due to her personal relationship with the Appellant. Mr. David granted her request. Appellant was not present. It was noted for the record that the Appellant received his notice of hearing via certified mail on August 14, 2015. Present for the County was Appraiser Matthew Radmilovic. Property located in South Kona in the Kona Paradise subdivision. 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 and building values. A call for questions was made. Mr. Takai moved to sustain the County's values as shown. Seconded by Mr. David. A call for discussion was made. Motion passed by a vote of 4:0 with Mrs. Ford recused. CASE #23101 — LOCATELLI PETER TMK 8-7-007-012-0000 Mrs. Ford was continued with her recusal as granted in the previous case, Case No. 23103. Appellant was not present. It was noted for the record that the Appellant received his notice of hearing via certified mail on August 14, 2015. Present for the County was Appraiser Matthew Radmilovic. Property located in South Kona in the Kona Paradise subdivision. Appeal on land value. 51 County presented their case together with any and all information provided by the Appellant. County recommended sustaining the land value. A call for questions was made. Mr. Takai moved to sustain the County's assessment of $138,300. Seconded by Mr. Ventura. A call for discussion was made. Motion passed by a vote of 4:0 with Mrs. Ford recused. CASE #23102 — LOCATELLI, PETER TMK 8-7-007-013-0000 Mrs. Ford continued with her recusal as granted in Case No. 23103. Appellant was not present. It was noted for the record that the Appellant received his notice of hearing via certified mail on August 14, 2015. Present for the County was Appraiser Matthew Radmilovic. Property located in South Kona in the Kona Paradise subdivision. 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 $130,000. A call for questions was made. Mr. Takai moved to sustain the County's value. Seconded by Mr. Dinges. A call for discussion was made. Motion passed by a vote of 4:0 with Mrs. Ford recused. CASE #23139 — HENRY, JOYCE TMK 8-7-013-016-0000 Mrs. Ford returned for to join the Board for Case No. 23139. Appellant was not present. It was noted for the record that the Appellant received her notice of hearing via certified mail on August 21, 2015. Present for the County was Appraiser Matthew Radmilovic. Property located in South Kona adjacent and mauka of the Hawaii Belt Road, south of Kona Paradise and north of Milolii. 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 $165,000. A call for questions was made. 5 Mr. Takai moved to accept the County's recommendation for a reduction in land value to $165,000. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 5:0. SETTLEMENTS — 9:OOA APPEALS AGENDA County presented to the Board a 1 -page Appeals Agenda containing information on two (2) cases that had reached settlement agreements between the County and the respective appellants. A copy of the agenda is attached hereto as Exhibit A. Mr. Ford questioned the building value in Case No. 23167. County Appraiser Dionne Costa responded. A call for questions was made. Mr. Ventura moved to accept the settlements for Case No. 23167 and 23125. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. CASE #23225 — KENNEY, VAUGHN GORDON TM 7-2-008-031-0000 Case No. 23225 was rescheduled from Tuesday, September 15, 2015, as requested by the County and granted by the Board. Appellant was not present. County requested that the Board reschedule Case No. 23225 to their next hearing date as the assigned Appraiser assigned for the case was not available. A call for questions was made. Mr. Takai moved to reschedule Case No. 23225 to October 6 in Hilo. Seconded by Mr. Ventura. A call for questions was made. Motion passed by a vote of 5:0. OLD BUSINESS No old business discussed. NEW BUSINESS No new business discussed. ANNOUNCEMENTS Next appeal hearings will be held in Hilo on Tuesday, October 6, 2015. 0 ADJOURNMENT Meeting adjourned at 11:38 a.m. Respectfully submitted, ��zakd Oiv) Swain Elizabeth (Nina) Swain Real Property Appeals Board Clerk $ \ 2 § / EviaiT A �!�) | -.0 TM \\/� \»/) EviaiT A