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Home My WebLink About2015-09-15 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Tuesday, September 15, 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. APPROVAL OF MEETING MINUTES Board was provided with meeting minutes from the August 18 and 19, 2015, meetings for approval. No corrections were noted. A call for questions was made. Mrs. Ford moved to accept the minutes as of August 18th and 19th. Seconded by Mr. Dinges. A call for discussion was made. Motion passed by a vote of 5:0. 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 #23234 — VANINI, KATHLEEN TMK 7-3-031-057-0000 Present were Appellant Kathleen Vanini, owner of the property, her son Ronald Vanini and partner Danny Miniong. Present for the County was Appraiser Mary Ann Todd -Waller. Property located on Kaiminani Drive in the Kona Palisades subdivision. Appeal on land and building values. Appellant and her representatives presented their case. County presented their case and recommended sustaining the values. A call for questions was made. Mrs. Ford moved to reduce the total value to $550,000 with a land value of $147,000 and building value of $403,000. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. CASE #23244 — CELLIER, GUY TMK 6-4-016-021-0000 Present were Appellant Guy Cellier and County Clerical Supervisor Pohai Kelson. Property located on Puuluna Place in the Puunani subdivision. Appeal on homeowners' exemption and property class. Appellant presented his case. County presented their case and recommended sustaining the disallowance of the exemption. A call for questions was made. Mr. Dinges moved to sustain the County's denial of the homeowners' exemption. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. CASE #23228 — TRIANTOS, ROBERT TMK 6-2-002-021-0040 Prior to the start of the case Mr. Ventura disclosed that in his course of business with his personal employer, he deals with various matters with the Appellant and wanted to disclose that fact to the County prior to the start of hearing the case. Mr. Sitko, on behalf of the County, acknowledged and stated that the County would have no problems with having Mr. Ventura involved and a part of hearing the case. Present were Appellant Robert Triantos, attorney for property owners Winters Trust, and County Appraiser Dionne Costa. Property located at the Villas at Mauna Kea in the Mauna Kea Resort. 2 Appeal on building value. Appellant presented his case. County presented their case and recommended sustaining the value. A call for questions was made. Mr. Takai moved to accept the Appellant's value as shown of $1,541,300 with the land value remaining the same. Seconded by Mrs. Ford. A call for discussion was made. Motion failed by a vote of 1:4 with Mr. David, Mr. Dinges, Mrs. Ford and Mr. Ventura voting against the motion. Mr. Dinges moved to sustain the County's assessed building value at $1,716,100. No second received to the motion. Motion dies. Mr. Ventura moved to reduce the building value to $1,571,400 and land value of $238,700 be sustained. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. CASE # 23214 — CARAVALHO, TIMOTHY TMK 5-4-011-068-0000 Present were Appellant's wife, Malia Caravalho, and County Clerical Supervisor Pohai Kelson. Property located on Kynnersley Road. Appeal on homeowners' exemption and property class. Appellant's representative presented their case. County presented their case and recommended sustaining the denial of the exemption for the first half as the Appellant will be receiving the exemption for the second half of the year. A call for questions was made. Mr. David moved to sustain the County's denial of exemption. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. CASE #23168 — CULHAM, JOHN RICHARD TM 5-9-005-051-0000 Appellant provided prior notification that he would not be attending his case hearing and submitted additional documentation in support of their case. Present for the County was Appraiser Hoku Manning. Property located at Pueokea Place in the Kohala by the Sea subdivision in North Kohala. Appeal on land value. County presented their case together with any and all information provided by the Appellant. County recommended sustaining the assessed value. A call for discussion was made. 3 Mr. Takai moved to sustain the County's value. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 5:0. CASE #23291 — WEBSTER JACOBSON, CHRISTINE TMK 5-9-005-054-0000 David Carmichael, attorney for the Appellant, provided prior notification that neither he nor the Appellant would be attending the hearing and submitted additional documentation in support of their case. Present for the County was Appraiser Hoku Manning. Property located on Pueokea Place in the Kohala by the Sea subdivision in North Kohala. Appeal on land value. County presented their case together with any and all information provided by the Appellant. County recommended sustaining the value. A call for questions was made. Mr. David moved to reduce the land value to $215,000. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:1 with Mr. Ventura voting against the motion. CASE #23133 — TAMANE, TETSUO TMK 7-3-033-034-0000 Appellant was not present. County informed the Board as to Appellant's written request to have his hearing rescheduled to Hilo. A call for questions was made. Mr. David moved to accept the Appellant's request with the case hearing rescheduled to October 6t" in Hilo. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. CASE #23301 — CASSIO, WILLIAM TMK 6-2-002-021-0026 Appellant was not present. It was noted for the record that Appellant received his notice of hearing via certified mail on August 18, 2015. Present was County Appraiser Dionne Costa. Property located in the Villas at Mauna Kea in the Mauna Kea Resort. Appeal on land and building values. 51 County presented their case together with any and all information provided by the Appellant. County recommended sustaining the values. A call for questions was made. Mr. Takai moved to sustain the land value at $238,700 and reduce the building value to $1,571,400. No second received to the motion. Motion dies. Mrs. Ford moved to accept the County's value for the building and land. Seconded by Mr. Dinges. A call for discussion was made. Motion passed by a vote of 5:0. CASE #23225 — KENNEY, VAUGHN GORDON & MARNY LOUISE TM 7-2-008-031-0000 Appellant provided prior notification that they would not be attending the case hearing and submitted additional documentation in support of their case. Present for the County was Appraiser Mary Ann Todd -Waller. County requested a continuance of Case No. 23225 to Wednesday, September 16, due to the late receipt of information that the Appraiser received from the Appellant that required research. A call for questions was made. Mr. Dinges moved to continue Case No. 23225 to tomorrow (Wednesday, September 16). Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. CASE #23303 — DAVIS, ADELAIDE B TRUST TMK 7-5-019-003-0072 Appellant was not present. It was noted for the record that Appellant received their notice of hearing via certified mail on September 1, 2015. Present for the County was Appraiser Dionne Costa. Property located in the Kona Sea Village condo complex. Appeal on building value. County presented their case together with any and all information provided by the Appellant. County recommended sustaining the value. A call for questions was made. Mr. Takai moved to sustain the County's valuation. Seconded by Mr. Dinges. A call for discussion was made. Motion passed by a vote of 5:0. WITHDRAWN CASES County presented to the Board appellants' requests to withdraw their appeals for the following cases - 5 Case No. 23105 TMK 5-4-005-088-0000 HOYT, JOHN Case No. 23209 TMK 5-9-007-025-0000 PALMER, DAVID TTEE A call for questions was made. Mr. Takai moved to accept the withdrawals. Seconded by Mr. Ventura. 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 2 -page Appeals Agenda containing information on six (6) 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. David questioned the building value in Case No. 23106 as being below the Appellant's requested value. County Appraiser Dionne Costa responded. Mr. David questioned the reduced building value in Case No. 23157. County Appraiser Cindi Toko responded. A call for questions was made. Mr. Takai moved to accept the settlements as listed on the settlement agenda. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 5:0. Recessed: 11:38 a.m. Reconvened: 1:30 p.m. CASE #23169 — OHTA, TYRONE TMK 7-6-008-015-0000 Present were Appellant Tyrone Ohta and County Appraiser Dionne Costa. Property located in Holualoa on the Old Mamalahoa Highway. Appeal on building value. Appellant presented his case. County presented their case and recommended sustaining the assessed value. A call for questions was made. Mr. Takai moved to sustain the County's building value of $32,800. Seconded by Mr. Ventura. A call for discussion was made. Motion passed by a vote of 5:0. 0 CASE #23235 — STACK, ELIZABETH M TMK 8-6-007-008-0000 Present were Appellant Elizabeth Stack, owner of Kealia Ranch, and County Appraiser Matthew Radmilovic. Property located south of Hookena Beach Road in South Kona. Appeal on land value. Appellant presented her case. County presented their case and recommended reducing the land value to $232,500. A call for questions was made. Mr. Takai moved to accept the County's proposed value of $232,500. Seconded by Mr. Ventura. A call for discussion was made. Motion passed by a vote of 5:0. CASE #23239 — STACK, ELIZABETH MARKS TMK 8-6-008-002-0000 Present were Appellant Elizabeth Stack and County Appraiser Matthew Ramilovic. Property located south of Hookena Beach Road in South Kona. Appeal on land value. Appellant presented her case. County presented their case and recommended sustaining the value. A call for questions was made. Mr. David moved to sustain the County's value of $145,100. Seconded by Mr. Dinges. A call for discussion was made. Motion passed by a vote of 5:0. CASE #23208 — MINSON, WILLIAM & DIXIE TMK 7-3-051-065-0000 Present were Appellants William Minson and Dixie Minson, owners of the property, and County Appraiser Dionne Costa. Property located in the Kaloko Industrial Park on Olowalu Street. Appeal on building value. Appellants presented their case. County presented their case and recommended sustaining the building value at $4,123,500. A call for questions was made. Mr. Dinges moved to accept the County's assessment as stated for Case No. 23208. Seconded by Mr. Takai. A call for discussion was made. Motion failed by a vote of 1:4 with Mr. Takai, Mr. David, Mr. Ventura and Mrs. Ford voting against the motion. 7 Mr. David moved to reduce the building value to $3,300,000 and sustain the land value at $895,000. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 5:0. CASE #23238 — STACK, ELIZABETH M TM K 8-5-001-001-0000 Present were Appellant Elizabeth Stack and County Appraiser Matthew Radmilovic. County informed the Board that a settlement agreement had been reached between the Appellant and the County with a land value of $869,100. Mr. David questioned the reduction of land value. County Appraiser Matthew Radmilovic responded. A call for questions was made. Mr. Takai moved to accept the settlement as presented. Seconded by Mr. Dinges. A call for discussion was made. Motion passed by a vote of 5:0. Recessed: 3:10 p.m. Reconvened -3-26 p.m. CASE #23143 — SEELER, CODY & MIDORI TMK 8-2-010-028-0000 Appellants were not present. It was noted for the record that Appellants received their notice of hearing via certified mail on August 15, 2015. Present for the County was Appraiser Matthew Radmilovic. Property located south of Napoopoo junction on the Hawaii Belt Road near the Kealakekua Shopping Center. Appeal on land value. County presented their case together with any and all information provided by the Appellant. County recommended sustaining the value. A call for questions was made. Mr. Ventura moved to sustain the County's assessment of $92,900. Seconded by Mr. Takai. A call for discussion was made. Mr. Ventura withdrew his motion. Mr. Takai withdrew his second. Mr. Ventura moved to accept the County's assessment of $92,900 with the agricultural exemption denied. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. 0 CASE #23229 — NAGANO, GARY TMK 8-3-003-017-0000 Appellant was not present. It was noted for the record that Appellant received his notice of hearing via certified mail on August 13, 2015. Present was County Appraiser Matthew Radmilovic. Property located in South Kona just south of the Napoopoo junction and Kealakekua Ranch Shopping Center. 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 $119,900. A call for questions was made. Mr. Takai moved to sustain the County's land value. Seconded by Mr. Ventura. A call for discussion was made. Motion passed by a vote of 5:0. CASE #23160 — JULIAN, BERNADETTE TMK 8-6-003-013-0000 Appellant was not present. It was noted for the record that Appellant received her notice of hearing via certified mail on August 14, 2015. Present was County Appraiser Matthew Radmilovic. Property located in South Kona mauka of Hawaii Belt Road near Hookena Beach Road. 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 $81,700. A call for questions was made. Mr. Takai moved to sustain the County's value. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 5:0. WITHDRAWN CASES County presented to the Board appellant's request to withdraw their appeal for the following case: Case No. 23128 TMK 7-3-064-012-0000 FUJIMOTO, MICHAEL A call for questions was made. 9 Mrs. Ford moved to accept the withdrawal of Case No. 23128. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. SETTLEMENTS — 1:30P APPEALS AGENDA County presented to the Board a 1 -page Appeals Agenda containing information on five (5) cases that had reached settlement agreements between the County and the respective appellants. A copy of the agenda is attached hereto as Exhibit B. A call for questions was made. Mr. Takai moved to accept the settlements on page 1 of the settlement agenda. Seconded by Mr. Ventura. A call for discussion was made. Motion passed by a vote of 5:0. OLD BUSINESS No old business discussed. NEW BUSINESS No new business discussed. ANNOUNCEMENTS No announcements were made. 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