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HomeMy WebLinkAbout2015-11-17 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Tuesday, November 17, 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 October 6, 2015, meeting for approval. Corrections were noted as follows: Page 5 Case #23217, 5t" paragraph Motion presented by Mr. Takai and not Mr. David To read as follows: Mr. Takai moved to grant the exemption and the non - spec dedication going back to the original date. No second to motion received. Motion dies. No other corrections were noted. A call for questions was made. Mr. Dinges moved to accept the minutes of the October 6. Seconded by Mr. Takai. 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 #23695 — DAHM, NIKLAS/WHITNEY TMK 7-8-009-056-0000 Present were Appellants Niklas and Whitney Dahm and County Clerical Supervisor Pohai Kelson. Property located on Walua Road in the Kuakini Houselots subdivision. Appeal on denial of homeowner's exemption. Appellants presented their case. County presented their case and recommended sustaining the denial of the exemption. A call for questions was made. Mr. David moved to sustain the County's non -granting of the homeowner's exemption. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. CASE #23314 — LILIUOKALANI TRUST ESTATE TMK 7-4-008-002-0000 Present were Appellant's representatives Michael Walsh, CFO of the Queen Liliuokalani Trust, and Shelly Tanaka, Appraiser from John Child & Company. Mr. Ortiz -Nava presented for the County. Property located between the Queen Kaahumanu Highway and Ane Keohokalole Highway. Appeal on land value. Appellant's representatives presented their case. County presented their case and recommended reducing the land value to $7,130,000. A call for questions was made. Mr. Takai moved to reduce the land value to $5,600,000. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 5:0. Recessed: 10:37 a.m. Reconvened: 10:48 a.m. 2 CASE #23150 — NAGATA, RILEY TMK 3-5-003-072-0006 Present were Appellant Riley Nagata and County Appraiser Brandon Cain. Property located on Oha Street off of Papaaloa Street, 24 miles North of Hilo. Appeal on land and building values. Appellant presented his case. County presented their case and recommended reducing the land value to $181,200 and the building value to $136,100. A call for questions was made. Mr. David moved to accept the recommendation of $181,200 for the land and $136,100 for the building. Seconded by Mr. Dinges. A call for discussion was made. Motion passed by a vote of 4:1 with Mr. Ventura voting against the motion. WITHDRAWN CASES County presented to the Board appellants' requests to withdraw their appeals for the following cases: Case No. 23315 TMK 7-4-008-002-0000 Case No. 23104 TMK 7-5-043-039-0000 Case No. 23316 TMK 7-6-021-016-0000 Case No. 23317 TMK 7-6-021-017-0000 Case No. 23179 TMK 7-6-027-029-0000 Case No. 23318 TMK 7-6-027-124-0000 Case No. 23319 TMK 7-6-027-128-0000 Case No. 23320 TMK 7-6-027-129-0000 Case No. 23321 TMK 7-6-027-133-0000 Case No. 23322 TMK 7-6-027-134-0000 Case No. 23323 TMK 7-6-027-137-0000 LILIUOKALANI TRUST ESTATE PETERSON, CHRIS KONA VISTAS LLC KONA VISTAS LLC PUMPKIN HOUSE INC KONA VISTAS LLC KONA VISTAS LLC KONA VISTAS LLC KONA VISTAS LLC KONA VISTAS LLC KONA VISTAS LLC Case No. 23324 TMK 7-6-027-138-0000 KONA VISTAS LLC Case No. 23325 TMK 7-6-027-139-0000 KONA VISTAS LLC Case No. 23326 TMK 7-6-027-140-0000 KONA VISTAS LLC Case No. 23327 TMK 7-6-027-141-0000 KONA VISTAS LLC Case No. 23328 TMK 7-6-027-145-0000 KONA VISTAS LLC Case No. 23329 TMK 7-6-027-148-0000 KONA VISTAS LLC Case No. 23330 TMK 7-6-027-149-0000 KONA VISTAS LLC Case No. 23331 TMK 7-6-027-150-0000 KONA VISTAS LLC A call for questions was made. Mrs. Ford moved to accept the withdrawals as presented. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. 3 CASE #23166 — COLE, RONALD ALVIN TMK 7-5-041-065-0000 Present were Appellant Ronald Cole and County Clerical Supervisor Pohai Kelson. Property located on Kaanee Place. Appeal on denial of homeowner's exemption. Appellant presented his case. County presented their case and recommended sustaining the disallowance of the exemption. A call for questions was made. Mr. Ventura moved to deny the exemption. Seconded by Mr. Dinges. A call for discussion was made. Motion passed by a vote of 5:0. CASE #23187 — SUMRALL, THOMAS TMK 6-8-022-052-0037 Appellant was not present and did provide notification that he would not be attending the hearing. Present for the County was Appraiser Dionne Costa. Property located on Ala Hele Road in the Mauna Lani Resort. Appeal on land and building values. 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 County's values. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 5:0. CASE #23295,23296 & 23297 — ROUMOS, M PARKER TMK 6-9-002-004-0000, 6-9-002-024-0000 & 6-9-002-025-0000 Appellant was not present and had provided notification to the County that he would not be attending the hearing. Mr. Ortiz -Nava presented for the County. Property located on Puako Beach Road. Appeals on land values. 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 County's assessments for all three parcels. Seconded by Mr. Dinges. A call for discussion was made. Motion passed by a vote of 5:0. 51 CASE #23333 — SEBASTIANI, VICTORIA TMK 6-9-011-003-0000 Appellant was not present and had provided notification to the County that she would not be attending the hearing. Mr. Ortiz -Nava presented for the County. Property located in the Waikoloa Beach Resort, Kolea 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 values. A call for questions was made. Mr. Takai moved to sustain the County's values. Seconded by Mr. Ventura. A call for discussion was made. Motion passed by a vote of 5:0. Recessed: 12:11 p.m. Reconvened: 1:35 p.m. CASE #23097 — WOODS, CHARLES EARL TM 7-7-024-010-0000 Mr. David recused himself from Case No. 23097 due to him knowing the Appellant. Mr. Takai resumed the hearing the case as the Vice -Chairman. Present were Appellant Charles Woods and County Appraiser Ellsworth Hulihee. Property located in the Kealohi Kai subdivision North of La'aloa, White Sands Beach Park. Appeal on land value. Appellant presented his case. County presented their case and recommended sustaining the land value at $334,800. A call for questions was made. Mr. Dinges moved to accept the County's recommendation to sustain the land value at $334,800. No second received to the motion. Motion dies. Mr. Dinges moved to decrease the value to $300,000. No second received to the motion. Motion dies. Mr. Ventura moved to reduce the value to $245,900. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 3:1 with Mr. Dinges voting against the motion and Mr. David recused. 5 CASE #23207,23203 & 23200 — LAN DOWS KI, JAMES / LAN DOWSKI, LAURIE ANN TMK 7-8-006-006-0000, 7-8-006-056-0000 & 7-8-006-058-0000 Present were Appellant Laurie Landowski and County Appraiser Ellsworth Hulihee. Property located on Mamalahoa Highway, South of Ha'awina Street. Appeal on land value and denial of agricultural exemption. Appellant presented their case. County presented their case and recommended sustaining the land value and the denial of the exemption. A call for questions was made. Mr. Takai moved to grant the Appellant's ag use values. Seconded by Mrs. Ford. A call for discussion was made. Mr. Takai withdrew his motion. Mrs. Ford withdrew her second to the motion. Mr. Takai moved to grant the ag use and reduce the land values to $4,200 for Case No. 23207, $41,900 for Case No. 23203 and $13,600 for Case No. 23200. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 5:0. Recessed: 2:42 p.m. Reconvened: 2:52 p.m. CASE #23082 — HAKIM, LOUISE TMK 7-9-003-010-0050 Appellant was not present. The Board was presented a request from the Appellant to reschedule her appeal hearing to Wednesday, November 18, due to recent findings that required an additional day to retrieve from the State library. A call for questions was made. Mrs. Ford moved to reschedule the hearing to tomorrow, November 18'. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. CASE #23156 — CONTI, JOE TMK 8-2-008-064-0002 Appellant was not present and did provide prior notification that he would not be attending the hearing. Present for the County was Clerical Supervisor Pohai Kelson. Property located in the Napoopoo Vistas subdivision on Napoopoo Road B. Appeal on denial of homeowner's exemption. 0 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. Mr. David moved to sustain the County's position that the exemption not be allowed. Seconded by Mr. Dinges. A call for discussion was made. Motion passed by a vote of 4:1 with Mr. Takai voting against the motion. Recessed: 3:15 p.m. Reconvened: 3:16 p.m. SETTLEMENTS — 9:OOA APPEALS AGENDA County presented to the Board a 3 -page Appeals Agenda containing information on 12 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 reduced land value in Case No. 23313. County Appraiser Dionne Costa responded. Mr. David questioned the reduced land value in Case No. 23308. County Appraiser Dionne Costa responded. A call for questions was made. Mr. Takai moved to accept the settlements on the 9:00 settlement agenda. Seconded by Mr. Ventura. A call for discussion was made. Motion passed by a vote of 5:0. CASE #23191 & 23192 — ANDERSON HOMES & DESIGN CO HAWAII TM K 8-1-028-044-0000 & 8-1-030-013-0000 Appellant was not present. It was noted that the notice of hearing was received by Appellant on October 23, 2015. Present for the County was Appraiser Matt Radmilovic. Property located in Hokulia Resort along the Mamalahoa Bypass Highway. Appeals on land values. County presented their case together with any and all information provided by the Appellant. County recommended sustaining the value for both parcels. A call for questions was made. Mrs. Ford moved to sustain the County's values of $361,600 for Case No. 23191 and $375,500 for Case No. 23192. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. 7 CASE #24125 — ALVARO, JOHN TMK 5-9-008-007-0000 Appellant was not present. It was noted that the notice of hearing was received by Appellant on October 28, 2015. Present for the County was Clerical Supervisor Pohai Kelson. Property located on Ala Kahua Drive in the Kahua Sea View subdivision. Appeal on the 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. Mr. Takai moved to sustain the County's valuation and disallowance of the exemption. 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: Case No. 23299 TMK 7-2-021-009-0000 ROBERTS, COURTNEY Case No. 23298 TMK 7-2-027-003-0000 BROWN, CLIFFORD/SALLY A call for questions was made. Mr. David moved to accept the withdrawals. 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 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 B. A call for questions was made. Mrs. Ford moved to accept the settlements for the November 17 cases on the 1:30 agenda. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. OLD BUSINESS No old business discussed. 0 NEW BUSINESS No new business discussed. ANNOUNCEMENTS No announcements were made. ADJOURNMENT Meeting adjourned at 3:47 p.m. Respectfully submitted, ��zakd Oiv) Swain Elizabeth (Nina) Swain Real Property Appeals Board Clerk 9 �{\\( i\(Z )4; - � (` �((� ; }:§ §)![ )]\ 'EXHIBIT A \N0 » / (/ \: ©� ®j ©� ,z =z =z 'EXHIBIT A \N0 d 0 / $ / \ m 2 m j Cl) &a= 21I,: : § � \c \ \c 01 \!)( ,w/, )( ;§ {{ - \\` !;mm §[mm )�> &a= 21I,: : § � \c \ \c 01 \!)( ,w/, N O O co O m r m K m z cn EXHIBIT A P <a foo<a° P <a P (( 10 _ !` \\() - )i\ , ! , _ _ a x, \) )\� E ))G /[\{ i§! (( 10 _ !` \\() )i\ ! , _ _ a x, \) )\� E /[\{ i§! (( 10 _ !` \\() )i\ )i\ V/ m r m z m z -i ~ $ v $ <o