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Home My WebLink About2015-10-06 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Tuesday, October 6, 2015 Aupuni Center Conference Room Hilo, Hawaii CALL TO ORDER Chairman Donald David called the meeting to order at 9:00 a.m. Present were: Board Members Donald David, Reiko Ford, Wesley Takai, Melvin Ventura and Richard Dinges; 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 September 15 and September 16, 2015, meetings for approval. No corrections were noted. A call for questions was made. Mr. Takai moved to accept the minutes of September 15 and 16 as received. Seconded by Mrs. Ford. 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 #23133 — TAMANE, TETSUO TMK 7-3-033-034-0000 Present were Appellant Tetsuo Tamane and his sister Harriet Nakao. Present for the County was Clerical Supervisor Pohai Kelson. Property located on Awakea Street in the Kona Palisades subdivision. Appeal on the denial of homeowner's exemption and disability exemption. 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 grant the homeowner's exemption for the Appellant. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:1 with Mr. David voting against the motion. Mr. Takai moved to disallow the disability exemption. Seconded by Mr. David. A call for discussion was made. Motion passed by a vote of 5:0. CASE #23265 — LADY KAYE TRUST TMK 1-5-033-158-0000 Mr. Takai requested to be recused from Case No. 23265 due to his past working relationship with Maxine Cutler, party to the case. Request granted by Mr. David. Present were Appellant Verna Escalante, Trustee, and Maxine Cutler, Successor Trustee. Present for the County was Appraiser Sally Kaaiakamanu. Property located in the Hawaiian Paradise Park subdivision in Puna. Appeal on land and building values. Appellants presented their case. County presented their case and recommended sustaining the land value at $34,000 and building value at $275,600. A call for questions was made. Mr. David moved to sustain the County's values as stated. Seconded by Mr. Dinges. A call for discussion was made. Motion failed by a vote of 2:2 with Mrs. Ford and Mr. Ventura voting against the motion. Mr. Ventura moved to accept the Appellant's total value of $270,000 by reducing the building to $236,000 and sustaining the land at $34,000. Seconded by Mrs. Ford. A call for discussion was made. Motion failed by a vote of 2:2 with Mr. Dinges and Mr. David voting against the motion. 2 Mr. Dinges moved to assess the building at $246,000 and land value at $34,000. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0 with Mr. Takai recused. CASE #23127 & 23131 — KAI ALA PARTNERS LLP TMK 7-5-019-018-0000 & 7-5-019-026-0000 Present were Appellant's representatives Richard Henderson, Managing Partner, and Richard Henderson Jr. Present for the County was Appraiser Ellsworth Hulihee. Properties located on Alii Drive south of Lunapule Road. Appeals on land values. Case No. 23127: Appellants presented their case. County presented their case and recommended sustaining the land value at $846,600. A call for questions was made. Mr. Takai moved to reduce the land value to $762,000 for Case No. 23127. Seconded by Mr. Dinges. A call for discussion was made. Motion passed by a vote of 5:0. Case No. 23131 Appellants presented their case. County presented their case and recommended increasing the land value to $843,350. A call for discussion was made. Mrs. Ford moved to accept the County's revised value of $834,350. Seconded by Mr. Dinges. A call for discussion was made. Motion failed by a vote of 2:3 with Mr. Takai, Mr. Dinges and Mr. Ventura voting against the motion. Mr. David moved to accept the County's original valuation of $743,900. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. CASE #23141 — ZUANICH, BETSEY TMK 2-5-040-030-0000 Mr. Takai requested to be recused from Case No. 23141 due to being related to the Appellant. Mr. David granted the request. Appellant was not present. Present for the County was Appraiser Shannon Arquitola. Property located on Kaumana Drive below Kaumana Elementary School. Appeal on land value. 3 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. Mrs. Ford moved to sustain the County's value of $52,700. Seconded by Mr. Dinges. A call for discussion was made. Motion passed by a vote of 4:0 with Mr. Takai recused. Recessed: 10:55 a.m. Reconvened: 11:10 a.m. CASE #23225 — KENNEY, VAUGHN / MARNY TM 7-2-008-031-0000 Case was continued by the Board from its September 15, 2015 meeting as requested by the County. Appellant was not present. Present for the County was Appraiser Mary Ann Todd -Waller. Property located in the Puukala subdivision in Kona. Appeal on building value. County presented their case together with any and all information provided by the Appellant. County recommended reducing the building value to $610,200. A call for questions was made. Mr. David moved to accept the recommended reduced building value of $610,200. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. CASE #23246 — SALVADOR, LYNN (TOKIO MIYASHIRO TRST/KIYOKO MIYASHIRO TRST) TMK 2-2-043-007-0000 Case was continued from August 18, 2015 meeting as advised by Mrs. Schoen to allow County time to clarify and confirm the authorized Trustees of the trusts. Appellant was not present. Present was County Appraiser Dori Hoohuli. Property located on Kinoole Street in Hilo. Appeal on land value. County presented to the Board a signed settlement agreement with a reduced land value of $178,500. A call for questions was made. 51 Mr. Takai moved to accept the settlement amount of $178,500 for the land and the building value to remain the same. Seconded by Mr. Ventura. A call for discussion was made. Motion passed by a vote of 5:0. CASE #23217 — REMMEN, RICHARD KARL TMK 9-4-009-155-0000 Appellant was not present. Present for the County was Clerical Supervisor Pohai Kelson. Property located on Palaoa Road in the Mark Twain Estates subdivision. Appeal on denial of homeowners exemption and removal of non -spec residential use dedication. County presented its case together with any and all information provided by the Appellant. County recommended sustaining the denial of the exemption and removal of the non -spec. A call for questions was made. Mr. David moved to grant the exemption and the non -spec dedication going back to the original date. No second to motion received. Motion dies. Mr. David moved to sustain the County's position for the denial of exemption and non - spec. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:1 with Mr. Takai voting against the motion. Present for the County was Appraiser Nicholas Bassis. County presented to the Board for approval a settlement agreement reached between the County and the Appellant with an adjusted land value of $26,000 and building value of $51,000. A call for questions was made. Mr. Dinges moved to accept the settlement that the County and Appellant agreed upon. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. Recessed: 11:52 a.m. Reconvened: 1:30 p.m. WITHDRAWN CASES County presented to the Board appellants' requests to withdraw their appeals for the following cases from the 9:00 a.m. agenda: Case No. 23093 TMK 1-5-072-080-0000 AKIONA, EDWARD K Case No. 23283 TMK 2-4-067-062-0000 INOUYE, TODD A call for questions was made. 5 Mr. Takai moved to accept the withdrawals as presented. 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 2 -page Appeals Agenda containing information on 8 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 exemption in Case No. 23224. County Appraiser Dori Hoohuli responded. Mr. Takai questioned as to the location of the property in Case No. 23224. County Appraiser Dori Hoohuli responded. Mr. Takai questioned the land value in Case No. 23272. County Appraiser Shannon Arquitola responded. Mrs. Ford questioned the exemption in Case No. 23268. County Appraiser Nicholas Bassis responded. A call for questions was made. Mr. Takai moved to accept the settlements on pages 1 and 2 of the 9:00 appeals agenda. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 5:0. CASE #23150 — NAGATA, RILEY TMK 3-5-003-072-0000 Appellant was not present. Present for the County was Appraiser Brandon Cain. County presented Appellant's request to reschedule case hearing. A call for questions was made. Mr. Takai moved to reschedule the case to the November 17th meeting. Seconded by Mr. Ventura. 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 from the 1:30 p.m. agenda: Case No. 23144 TMK 4-4-011-075-0000 ROBINSON, DAVID Case No. 23250 TMK 4-9-001-002-0000 BP BISHOP ESTATE Case No. 23249 TMK 9-6-002-001-0000 BP BISHOP ESTATE (continued on page 7) 0 Case No. TMK 9-6-002-003-0000 BP BISHOP ESTATE TMK 9-6-002-039-0000 BP BISHOP ESTATE TMK 9-6-005-054-0000 BP BISHOP ESTATE TMK 9-6-005-054-0000 BP BISHOP ESTATE 23236 Case No. 23240 Case No. 23247 Case No. 23248 A call for questions was made. Mr. Dinges moved to accept the withdrawals as stated on pages 1 and 2 of the 1:30 agenda. 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 2 -page Appeals Agenda containing information on 9 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. Dinges questioned the location of the properties in Case Nos. 23212 and 23211. County Appraiser Dionne Costa responded. Mrs. Ford questioned the reduction in values for Case Nos. 23212 and 23211. County Appraiser Dionne Costa responded. Mr. Dinges questioned the reduction in land value in Case No. 23213. County Appraiser Dionne Costa responded. Mr. David questioned the exemption amount for Case #23282. County Appraiser Brandon Cain responded. Mr. Takai questioned the reduction in land values for Case Nos. 23161 and 23245. County Appraiser Sally Kaaiakamanu responded. A call for questions was made. Mr. Takai moved to approve the settlements as listed on pages 1 and 2. Seconded by Mrs. Ford. 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. 7 ANNOUNCEMENTS Next appeal hearings scheduled for November 17th in Kona at the Department of Liquor Control Conference Room, West Hawaii Civic Center. Complaint Hearing to be held in Kona on November 18th at the Department of Liquor Control Conference Room, West Hawaii Civic Center. ADJOURNMENT Meeting adjourned at 1:55 p.m. Respectfully submitted, ��zakd Oiya) Swam Elizabeth (Nina) Swain Real Property Appeals Board Clerk 0 O 1 O 0) N O_ Ul O W O U) m r m m z EXHIBIT A i m N s $ Z �J �Zn 8 }� y Zm Z � � � ➢ SS � ~ `L S A o O 8 S A N 9 § a om i 8 zo 0p� 8 deo `o i 0v $N ; y D d< A Y< Cp � 4 y � N m yD� [➢ O O y F v g"e cno6�"s�gm ems asg�� as�a-s@nn oe BSe ee 88S �mg 8�8 �� 88� ee am ee ee ee��e ees�o ee�ss e�es�� ee��e e��o ee�oe ee e§ ee�e� ee8eg ee�e� e�eee 3 3 3 3 i 3 EXHIBIT A i \ / 2 § / EXHIBIT A § )|(| !: « � }!!| \)!! §| §) `|| !| ;§ ! ! } !§| , \}|( 4 _ . ! ) , () !!! \, (f(!! ({!|! #(/§ ,81 w 0 .i f)� EXHIBIT A !: « � }!!| \)!! 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