The URL can be used to link to this page

Home My WebLink About2015-11-18 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Wednesday, November 18, 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 #23122 — GULICK, ALBERT TMK 7-6-022-030-0000 Present were Appellant Albert Gulick and County Clerical Supervisor Pohai Kelson. Property located on Leonu Street in the Komohana Kai 1 & 2 subdivision. Appeal on denial of homeowner's exemption. Appellant presented his case. County presented their case and recommended sustaining the denial. A call for questions was made. Mr. Dinges moved to sustain the disallowance of the homeowner's exemption. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 3:2 with Mr. Ventura and Mr. Takai voting against the motion. CASE #23082 — HAKIM, LOUISE TMK 7-9-003-010-0050 Present were Appellant Louise Hakim and County Clerical Supervisor Pohai Kelson. Property located in the Kona Coffee Villas on Mamalahoa Highway. Appeal on denial of homeowner's exemption. Appellant presented her case. County presented their case and recommended sustaining the disallowance, however, the Appellant will be receiving the exemption for the second half of the year. A call for questions was made. Mr. Takai moved to sustain the disallowance of the exemption. Seconded by Mr. Ventura. A call for discussion was made. Motion passed by a vote of 5:0. CASE #23078 — LAMBERT, GARY TMK 7-8-018-027-0000 Present were Appellant Gary Lambert and County Clerical Supervisor Pohai Kelson. Property located on Walua Road. 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. Dinges moved to sustain the disallowance of the home exemption. Seconded by Mr. David. A call for discussion was made. Motion passed by a vote of 3:2 with Mr. Ventura and Mr. Takai voting against the motion. Mr. David moved to accept the withdrawal of appeal for the land and building values. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. Recessed: 10:13 a.m. Reconvened: 10:28 a.m. 2 CASE #23218,23219,23220,23221, 23222, 23223 & 23232 —TWO CHANNEL LLC TMK 7-2-031-016-0000 to 7-2-031-022-0000 Appellant was not present. It was noted that Appellant received their notice of hearing on October 23, 2015. Present for the County was Appraiser Dionne Costa. Property located in the Kaupulehu Resort next to the Hualalai Resort. Appeal on land values. County presented their case together with any and all information provided by the Appellant. County recommended reducing the land value on all seven (7) parcels to $1,500,000. A call for questions was made. Mr. Takai moved to accept the County's recommendation that each lot be assessed at $1,500,000. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 5:0. CASE #23188 — ROSS, JIM / LUCY TMK 7-8-021-049-0000 Appellants were not present and provided prior notification to the County that they would not be attending the hearing. Present for the County was Appraiser Ellsworth Hulihee. Property located on Kuhinanui Street in the Keauhou Estates subdivision. Appeal on land and building values. County presented their case together with any and all information provided by the Appellants. County recommended sustaining the valuation. A call for questions was made. Mrs. Ford moved to sustain the County's values with building at $1,924,600 and land at $455,200. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. CASE #23304 — POLITO, JOSEPH TMK 7-8-010-092-0018 Appellant was not present. County presented to the Board Appellant's request to withdraw his appeal for Case No. 23304. A call for questions was made. Mr. Takai moved to accept the withdrawal as presented. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 5:0. 3 WITHDRAWN CASES County presented to the Board appellants' requests to withdraw their appeals for the following cases: Case No. 23286 TMK 2-4-003-052-0000 Case No. 23154 TMK 7-2-033-005-0000 Case No. 23083 TMK 7-4-008-042-0000 Case No. 23165 TMK 7-6-017-028-0000 Case No. 23206 TMK 7-6-024-094-0000 Case No. 23285 TMK 7-8-010-091-0000 A call for questions was made. HILO MEDICAL INVESTORS LTD LEONARD, JEREMY GKM INC PETTIT, DANNY JENSEN, HERBERT/BARBARA KONA MEDICAL INVESTORS LLC 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 1 -page Appeals Agenda containing information on three (3) 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. 23094. County Appraiser Dionne Costa responded. Mrs. Ford questioned the reduced land value in Case No. 23164. County Appraiser Ellsworth Hulihee responded. A call for questions was made. Mrs. Ford moved to accept the settlements for Case Nos. 23155, 23094 and 23164 as shown on the appeals 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. NEW BUSINESS No new business discussed. ANNOUNCEMENTS No announcements were made. 51 Recessed: 11:09 a.m. Reconvened: 1:35 p.m. CASE #24125 — ALVARO, JOHN SEBASTIAN TMK 5-9-008-007-0000 Mrs. Schoen informed the Board that Appellant received his notice of hearing with a hearing date of November 18, 2015, at 1:30 p.m., however, the case was actually heard on Tuesday, November 17, at 1:30 p.m. Due to the error in the notification to the Appellant, Mrs. Schoen recommended that the Board strike their prior decision and commence with a new hearing for the Appellant. A call for questions was made. Mr. Dinges moved to strike the Board's prior decision for Case No. 24125. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 5:0. Present were Appellant John Alvaro II I and County Clerical Supervisor Pohai Kelson. Property located on Ala Kahua Drive in the Kahua Sea View subdivision. Appeal on homeowner's exemption. Appellant presented his case. County presented their case and recommended sustaining the disallowance of the exemption. Board requested additional information from the County for the case. Recessed: 2:22 p.m. Reconvened: 2:37 p.m. (continued) Case #24125 — ALVARO, JOHN TMK 5-9-008-007-0000 County presented the Board with the additional information as requested. A call for questions was made. Mr. David moved to sustain the County's recommendation of the disallowance of exemption. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. ADJOURNMENT Meeting adjourned at 2:37 p.m. Respectfully submitted, ��zakd Oiya) Swam Elizabeth (Nina) Swain Real Property Appeals Board Clerk 5 EkH|8|T A i EkH|8|T A