HomeMy WebLinkAbout2014-08-26 BOR Meeting MinutesTAX BOARD OF REVIEW
MEETING MINUTES
Appeal Hearings
Tuesday, August 26, 2014
West Hawai'i Civic Center
Department of Liquor Control Conference Room
Kailua-Kona, Hawaii
CALL TO ORDER
Chairman Scott Church called the meeting to order at 9:03 a.m.
Present were: Board Members Scott Church, Reiko Ford and Richard Dinges; Deputy
Corporation Counsel Craig Masuda; Real Property Tax Administrator Stanley Sitko, Real
Property Tax Appraisal Supervisor Jon Pike and Real Property Appeals Board Clerk
Elizabeth Nina Swain.
/_1:�iv01.TiL01LVACai'i100aI0if 150110 woI
STATEMENTS FROM THE PUBLIC
There were no statements from the public.
APPROVAL OF MEETING MINUTES
Board Members were provided with minutes from the March 27th organizational meeting held
in Hilo at the Real Property Tax Office. No corrections were noted.
Mr. Church moved to approve the minutes for the March 27th meeting. Seconded by
Mrs. Ford. A call for discussion was made. Motion passed by a vote of 3:0.
TAX APPEAL CASE HEARINGS
Note:
Prior to the start of the case hearings, Deputy Corporation Counsel Craig Masuda 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 #21785 & 21786 — KAI ALA PARTNERS, LLP
TMK 7-5-019-018-0000 & 7-5-019-026-0000
Present were appellant's representatives Richard Henderson Jr. and Richard Henderson Sr.
Also present was County appraiser Ellsworth Hulihee.
Property located on Alii Drive.
Appeal on land and building values for Case No. 21785 and land value for Case No. 21786.
Appellant's representatives presented their case. County presented their case and
recommended sustaining the values for both Case No. 21785 and 21786. A call for
questions was made.
Mr. Church moved to sustain the County's values. Seconded by Mrs. Ford. A call for
discussion was made. Motion failed by a vote of 1:2 with Mrs. Ford and Mr. Church
voting against the motion.
Mrs. Ford moved for Case No. 21786 to sustain the County's values for land and
building and for Case No. 21785 to reduce the land value to $669,600 with building
value sustained at $82,100 for a total value of $751,700. Seconded by Mr. Church. A
call for discussion was made. Motion passed by a vote of 3:0.
CASE #21806 — KONZEM TRST
TMK 7-5-008-001-0057
Case was called at 9:53 a.m. and appellant was not present. Present was County appraiser
Angie Metriyakool.
Property located in the Kona Alii condominium complex.
Appeal on building value.
County presented their case together with any and all information provided by the appellants.
County recommended sustaining the building value. A call for questions was made.
Mr. Church moved to accept the County's values. Seconded by Mrs. Ford. A call for
discussion was made. Motion passed by a vote of 3:0.
CASE #22027 — KONA RESIDENCE TRUST
TMK 7-5-005-063-0000
Appellant was not present. Present was County appraiser Ellsworth Hulihee.
Property located on Kona Bay Drive.
Appeal on land value.
2
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. Church moved to assess the property at $0. Seconded by Mr. Dinges. A call for
discussion was made. Motion failed by a vote of 0:3.
Mr. Dinges moved to sustain the County's values. Seconded by Mrs. Ford. A call for
discussion was made. Motion passed by a vote of 3:0.
Recessed: 10:34 a.m.
Reconvened: 10:48 a.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. Church questioned the building values in Case Nos. 21908, 21784 and 21842. County
appraisers Angie Metriyakool and Ellsworth Hulihee responded.
A call for questions was made.
Mrs. Ford moved to accept the August 26th settlements on pages 1 to 3 from the 9:00
agenda. Seconded by Mr. Church. A call for discussion was made. Motion passed by
a vote of 3:0.
CASE #21912 — IEI LLC
TMK 7-5-022-072-0000
Present were appellant's representative Don Houser, Partner in IEI LLC, and County
appraiser Ellsworth Hulihee.
Property located on Alahou Street.
Appeal on land and building values.
Appellant's representative presented their case. County presented their case and
recommended sustaining their values. A call for questions was made.
Mr. Church moved to adjust the value such that the value per unit is $135,000 per unit.
Seconded by Mr. Dinges. A call for discussion was made. Mr. Church withdrew is
motion. Mr. Dinges withdrew his second.
Mr. Church moved to reduce the building value to $135,000 for each unit for a total
building value of $1,080,000 and sustain the land value at $508,700 for total of
$1,588,700. Seconded by Mrs. Ford. A call for discussion was made. Motion passed
by a vote of 3:0.
3
WITHDRAWN CASES
Board was presented with requests for withdrawal of appeals for the following cases:
Case No.
21790
TMK 5-5-018-049-0000
BENOIT, KENNETH
Case No.
21865
TMK 7-5-018-008-0115
MARCHNER, TODD
Case No.
21768
TMK 7-5-018-008-0147
MORASCH, FLOYD/HOLLI TRST
A call for questions was made.
Mr. Church moved to accept the withdrawals. Seconded by Mrs. Ford. A call for
discussion was made. Motion passed by a vote of 3:0.
Recessed: 11:30 a.m.
Reconvened: 1:30 p.m.
CASE #21778 —ANDERSON, MICHAEL
TM K 7-6-014-001-0000
Present were appellant Michael Anderson and County appraiser Ellsworth Hulihee.
Property located on Heenalu Road.
Appeal on land value.
Appellant presented his case. County presented their case and recommended sustaining the
values. A call for questions was made.
Mr. Church moved to continue the case until the next Kona hearings, at 9:00 a.m. on
September 23rd, to give time for the County to provide the sales information on parcels
20, 19 and 18, the date of the sale, the amount of the sale, the acreage, the zoning, the
number of units that can be put on it and any extraordinary circumstances like flood
zone, any additional information that bears upon the valuation and the way the County
assessed it. Seconded by Mrs. Ford. A call for discussion was made. Motion passed
by a vote of 3:0.
CASE #21839 — CUNNINGHAM, MATTHEW
TMK 7-6-015-005-0000
Present were appellant Matthew Cunningham and County appraiser Ellsworth Hulihee.
Property located in the Holualoa 1 & 2 Partition Beach Lots.
Appeal on land value.
Appellant presented his case. County presented their case and recommended reducing the
land value to $381,900. A call for questions was made.
12
Mr. Dinges moved to accept the proposed reduction in land value as presented by the
County to $381,900. No second received. Motion died for lack of a second.
Mrs. Ford moved to continue the case to request the appellant to bring in more
information from the planning department to make a better decision. Seconded by Mr.
Dinges. A call for discussion was made. Motion failed by a vote of 2:1 with Mr.
Church voting against the motion.
Mr. Church moved to reduce the assessed value to $325,000. Seconded by Mrs. Ford.
A call for discussion was made. Motion passed by a vote of 3:0.
Recessed: 2:45 p.m.
Reconvened: 2:58 p.m.
CASE #21838 — GOLDEN FAMILY TRUST/HERBERT GOLDEN TRUSTEE
TMK 6-8-022-004-0027
Appellant was not present. Present was County appraiser Angie Metriyakool.
Property located at The Villages at Mauna Lani.
Appeal on building value.
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.
Mrs. Ford moved to sustain the County's value of $845,800. Seconded by Mr. Dinges.
A call for discussion was made. Motion passed by a vote of 3:0.
CASE #21998 — VINCENT, PATRICIA J TRUST
TMK 6-8-002-005-0038
Appellant was not present. Present was County appraiser Angie Metriyakool.
Property located a The Fairways at Mauna Lani.
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. Dinges moved to sustain the values. Seconded by Mr. Church. A call for
discussion was made. Motion passed by a vote of 3:0.
5
CASE #21795 — HIRSH, ROBERT/HIRSH/HARMAN FAMILY TRUST
TMK 6-8-022-004-0084
Appellant was not present.
County informed the board as to appellant's written request to reschedule their case hearing
to November. A call for questions was made.
Mr. Church moved to reschedule Case No. 21795 to October 28, 2014 at 9:00 a.m.
Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of
3:0.
CASE #21770 — CONANT, HOWARD
TMK 7-6-012-116-0000
Appellant was not present.
County informed the board as to appellant's written request to reschedule his case hearing.
A call for questions was made.
Mr. Church moved to reschedule Case No. 21770 to October 28, 2014 at 9:00 a.m.
Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of
3:0.
CASE #21869 — KARGER, RICHARD
TMK 6-2-004-004-0000
Appellant was not present.
County informed the board as to receipt of appellant's request to withdraw his appeal. A call
for questions was made.
Mr. Church moved to accept the withdrawal of appeal in Case No. 21869. Seconded by
Mrs. Ford. A call for discussion was made. Motion passed by a vote of 3:0.
SETTLEMENTS — 1:30P APPEALS AGENDA
County presented to the Board a 2 -page Appeals Agenda containing information on nine
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. Church presented questions for Case Nos. 21759 and 21809 with the settlement values
being at the taxpayer's requested values. County appraiser Angie Metriyakool responded.
0
Mr. Church moved to accept the settlements as listed on the 1:30 p.m. settlement
agenda. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a
vote of 3:0.
OLD BUSINESS
No old business discussed.
NEW BUSINESS
No new business discussed.
ANNOUNCEMENTS
No announcements were made.
ADJOURNMENT
Meeting adjourned at 3:35 p.m.
Respectfully submitted,
��zaXea (Iyl�a) ywal�'
Elizabeth (Nina) Swain
Real Property Appeals Board Clerk
7
Exhibit A
E
za
Ea
U
n.
C)
Tr
V/
O
r'
C)
N
W
N
\
W
O
E
E
E
E
m
n
m
d
d
0
o
O
o
o
O
I o
0
0
0
0
0
a e
e e
e a
e e
c e
e a
N N
O N
m N
a
N
mN
N
O N
O O
N O O
N p O
N p O
p`
N p O
N 0
O O
u a d
a
U LL F
IL r d
U
LL F m
0
d
U
x
x
x
x
x
x
W
m J
r
W
m J
r
W
m J
r
W
m J r
W
O 00 p O O
00 O p O
O
00 O p O
O
00 O O
O
00 O O
O
O 00 O O O
N N
N N
r
N
r
mO p0 O
p O O C
N
p
O p
O
Q O O
p
D O O
O
Q Q p p p
O m O
O ry
O O O
O O O O
d?
e O p
O
0 0 0 0 m 0
o o 0
0 0
0 0 0
0
0
0 0 0
0
0 0
0 o o
0
0 0 0 0
o 0
0
0 0 0 0
0 0 0
N CI O
e N m
Cl O Cl
N O N O
m r e
y n
m J F
J F
J
J
W W
m
W
W
m J r w
W
m J r w
W
m F W
W
m r W W
m N
O
W
0
po
$
o
Q
4
m
m
p
m
> x m
z
¢ a
z
r ry
z
, z.
z
z
o
J
¢ o
o
r
o
m
o
m g m_
o
w o
❑ m
a
m
¢
a
z
w w>
a
z Q x
m
¢ z
m
z Q
LLia,
o
ZO
¢ w z
w
w
Q y 0
w
U 4 OY
x
❑ m
a w p
o
w
z
w
o
0
3p
o
0
0 O
w m 3
tt
J
o
'� �
m
a
oo
a 0
H
z m w
o
w 0
m
U vii ¢
O O
n
O
r
N
CN'1
(e+I
N
❑
w
O
Z
Z
Z
Q
Z
J
m
G4.
p0
o
m r
F
o
O
J
Q Z
m
❑
O N ❑
m
O
r
W
m
W
r
0
r
Q
i z Q
wW
%
j Q
i
m
Q Q
W
.6
o Q O O
v
O Ri
c r
tt
n
r
tY
O 2
g
00 ¢ w
o❑ U tt
O
❑
O
E z
❑
(7
$¢ m
r
(9
0
0
O
p w
O
N
O
LL w
Z O
N
D
o
O' Q Q Q
Z Z
J
o K
m'
¢ 1-:
Z
W
O❑
ro
o❑❑
o ❑
O O
m
g Q
0
K
<J¢
0
m
o Y
z
0
o U
r
o 0
F
o z ?�
Y
4 0 0
��
>
OU
a
^ 0 0 O
0 0
Z
y
Z
J J J
Z
N fG K ❑
W
O
W
v� U z
Z
W
v� w
d
N
N
A LL LL ��
� Q
LL�
r> O
Z�
r a
r 0 0 0
�
N_9i h
N
N
N
U1
N
n
m
v]-41
n
N
in
I�
m_
h
0
C)
Tr
V/
O
r'
C)
N
W
N
\
W
O
a
rm
m0
iE
E
E
0
0
0
0
0
0
0
0
0
0
0
0
e e
N N
N N
is
O O
N N
n
O
N N
N N
f
N N
� � N
o N
m
t\ N
m E2 to
N
ro
in <o
N
O
`
n E2
n N N
``
N O O
N O
N O O
N O\
N O O
N p O
v
v a
m a zi
a m e
v m x
a m
v Ea
E
E
m
�-
x
x
x
x
x
x
O O O O O
O O p O
O
00 O p O
O
O O O O
O
O O O
O
O O p O
O
m
N
nn
C] M
N 10
N M
O N
m V N
O
N N
{h m
1p
N
N
O O O p O
m M 0 O
O
a m O
O
O O
O
O O O O
p
O O O O
O
N N
y mil
0 tm0 `
O (mp m
o O
O O
n
uni
p p p O O
p O
O
O O p
p
p p p
p
G p p O
O
O p
p
100 N 0
h 0 M
OW 1� LO
o
O n
t00 W
O M
a m
ac m
v m m
a ay m
p
_a
o
.mi
J
m J r W
W
m J r W
lj
N
O
N
m
4
N
0
Y m
Y m
W
W
} M
Q W
> > m
Q W O
< > >
m
Q ry
mO
J
Q m
m
N inn
r it (p
m'�
W N
J Z U
J W
Z O U
J W
U
J
Lh
O r Q rn
O
x Z
U' i C Q
z
[� Q mm Q
Z
Q Z
W m
U
Q
U
O
U
m
_
m2
r
Z W
r
U W W
O
U W W
Z 2
Z x
c
Om J
J
m
W
W m
W
Z n
m
m O
p
m O
O
O Q❑
N
X
Q
N O
X
2 .]
Q Q 2 x
w
Z Z?
x
W
0.' 2 J
Z
O 3 Z
o
❑
U
o(D
o m
x
r f
W
p 0 j
a
0 j
a
vei
cO
`r m
p
Ox x
0 0 0
LLO F<
m¢
n
t a
w
x m x
m
M
m
u�
❑
WW
U
Z
❑
m
❑
o
0
0
}
W°
❑
Y
5
y
J
z
g
>Q
g
m
N
o
m¢
¢ z
o
a
o
❑
S
1p
w❑
v00i
J
Oo
g
M
W
W W
J
J
o m
N
m
e
0
m
U
k
p
p
7
m
m 2
❑
O a
(J
o Z 2
m
U
U
U❑
Z
n}
W
U❑
m
W
U❑
U'
to r W
e Z
v U
D
V U i
m}}
q =
m
4 Z m
LL
m
O ZLL
m
Q Z Z
LL
m
D Z
J
0
Z Z
J
m
00m
U
r
p
U
H
W❑ O
G
r
m 0 0
¢
r
C<9
H
W
N U Z
W
h
W
Q
R Z
Y
Z
O K K
Y
2
L9 J
n LL Q
W
n m m
m
W
O
r
m
W
N O O
r
N
W
E
S S
Q
r 2 0
Q
N
W
J
f
Q
}
W
J
P
Q
}
W
J
^
Q
W
J
y
n
0
W
J
p
W
N
W
J
N 10
W
p
N
❑
W
O
N
Ow
N
}
0
O
N
C)
X
TP
V/
O
r
N
N
\
00
O
N N O O O O O
w m
O
r
C)
r
Q
N
N
W
00
O
r
H O
n N n
U
H < a ro
v
xvvo�
act
o 0
0 0
�
0
F O T
v a n
s
N ro a
O O
O � � r�
U m
a
a
ry
0 J
m J r
W W
O
r
C)
r
Q
N
N
W
Exhibit E
H W rl
E
n
Oa' N
n
n
a
n
u� O ro
Eve W
o
0
o
a
o
0
�
O
O O
O O
N O
N O
p N
N O
N
N m N
O
n m N
m m N
n
O N
OI
m O
m O
m
$
m
E a
E a
d E a
w
E a
U LL f LL
U LL r LL
U LL H LL
_m
U LL r O.
U LL H LL
_d
LL H d
U
x
x
x
x
x
x
_ v
m o
c �
LL y
0 J
r
W
m J
r
%
W
m J r
%
W
m J
r
W
m J
r
w
m J
r
v j
00 O p O
O
O O p O
O
00 O O O
O O O O
O
O O O
O
O
O O
O
6 R
N q
Of m
Op
m N N YI
i0
y
N
n O
d 4 d 0
!7 p6
C
0 m
y 0
n
0
N
n
m N
� N
r
r
O
r
O O p
p
O O p p
O
O O p p
O p p p
p
O O p p
p
p
O O p
p
N
0 0
O N
O
h
N
p
N y
0 T W
b O1 ImD
d n W d O
fD m p
m O d
N N
H U
U
v
iia
- N
O p
O
O p
p
O p p p
O O 00 p
p
p p 00 O
p
O
00 p O
O
FC
inn
v o
C
O
N
00
0 0
0
0
0
w
g
n N O)
m
O
.m y
N
0 n V)
d Ol f
r (y ?
N n M
T m
10
N N
E O aol
O N O of
O}1�FL
m
9 m
J
VO m
m
J
O C m J
9 C
J
V p
J
a
C =0 m
A
O
N OO
o
N O m
A O m
A O
mJr, w
w
`O J'- w
w
m Jr w w
mJr w
w
mJr w
w
mJr
w
w
w
vj
w
k
F
Q
G
o
W
U
n
m
K
W N
d' �
d
W V
d
m❑
d
Y�
o n
m
m o
v
LL w
o
x y
o
w °'
g °'
o
o❑�
m
1
ZO
F �'
z0
w x
o
LL x
z0
z
0 x
z
¢
Q
Z y
.yi
w
W
m
2 Q
Z
Q O Q
R' Q
2
F U
m
z z m
a n
'_
(�
z
o
a Q z
r
Q z
J
r
U
d.
`m
a r
,p _
x
E
n
a
oY
< oY
w o
a z
zo
9
¢ Q
vxi
vQ
m V OU
w
X
Q m
w
m j
x
z x
x
U W
r
2 n Q
w
o
y m LL
W
Q m J
x
Lu
o
m J
w
w
ry a
Q
w O Q
P
Z O O Q
w
O 6
Q IO Q
O
W
N J
W
2 upi Q
N
W
❑
m
K
❑
m
m
N
Vrj
o
�
r
Z
m
❑❑
K
aZ
N m
j
Q
N
WO
K
❑
J
z z
O
m
❑
¢m
m
w
$
❑
o
i
w w
❑ ❑
3
LL
y
>
2
m
=
oo Z Z
n
o
y
❑
Y W
n
Q W
r
>
m
o
0>
6
o
o
o 0
❑
m
o
o
IL
E
p
O z
fL
O
o W
K
o
o
O R' J
Q
Q
O
K K
Q
C7
2
O
-Z
N Q O
O❑
LL
❑
O
J J
J
R Q
O
O
R Q Q
O❑
R
I
U
r O
`ry
o r
y
o
y
m
o w O O
O
m
o N (x/1
m
wo
W m
m
d
LL
N K J
Z
m
O W
Z
I
O
N W W W
m
Q
d
f Z Z
Cw
J
ry
1
Y
Oi
Y
O
O
Q
0
4 w
Z
W
m
Z
W
J O O
Z
W
y
Z
w
J J
Z
I
O
O Z
b
Z
m w
1
Z
ri Y Y
2
o
2
r
N x
m
U' U'
2
ri
Y
Q
o
m
o
=
G
b
w
w
.n
w
m
w
m
y
N
m�
W
tV
W
W
N
W
N
tp
W
N
1p
W
N
0 W
n
0 o
d-
n
E
N C O
M
'L
N N N
n
W
0
75
0
W
J
H
a
0
0
O N
0
WW
N
e a
CO
> a
O
o a
ry N
ry N
m O N
p N
S O N
N O O
yam_
N O O
N o O
4
m E
m E
v v E
U LL r LL
U LL h LL
LL �' a
N H
y H
U
H
2
2
ry
2
G] J
H
W
Ql J F
W
G] J
F
W
0 00 0
0
00 0 0 0
00 0 0 0
0
0
0
00 0 0 0
0
00 00 0 0 0
0 0 0 0
0
o
o
o 0
00 0
0
N am
m ma
000
ma
ma
oa
W
H W
F
W
W
W
W
W
O
m
M
h
N
Q Q
m
U W O
Z
Z Z
K N N
W Q o
O
p W
J Q
`r°
O
N
F Z O Z
p
J M O
O
x x
H a VJ
(O
LL N
N
�
0
r
O
O
O
5
J
z
Q
J
Q W
J
0o
J
0o
S U
O
N
U
o
U
a
Z
N
W
O
00
P
o Qo
<
o ¢
W
O
O x
0
0
4
o
R o N W
OJ
N
W
J
M
W
0
O
6]
p Z
RI
p� M
>
(L
b Q
a
0 0
K
H
o_
z
J J
-
Z
O
W
W
Q
W
m 0
a
¢
W
o
m
N
6
K
$
k
$
w
N
n
w
N n
m
N
n
w
W
c o o
0 o
d-
ic < o
N C O
M
'L
N N N
W
75
W
J
H
a
(�
O N
N
WW
N
W W
CO
W
c o o
0 o
d-
ic < o
ons
M
'L
N N N
r
r
N
a
(�
W W
MN
W
O