HomeMy WebLinkAbout2014-08-27 BOR Meeting MinutesTAX BOARD OF REVIEW
MEETING MINUTES
Appeal Hearings
Wednesday, August 27, 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 9:05 a.m.
Present were: Board Members Scott Church, Reiko Ford, Richard Dinges and Donald David;
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.
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 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 #21888 — ROBERTSON, IAN
TM K 7-6-017-071-0000
Present were appellant's attorney Zaheva Knowles and County appraiser Ellsworth Hulihee.
County informed the Board of appellant's request to have his case hearing rescheduled as
he was off island and not able to attend. Appellant's attorney confirmed his request and
stated that she was there to represent the appellant should the Board deny the request. A
call for questions was made.
Mr. Church moved to reschedule Case No. 21888 to September 24, 2014 at 9:00 a.m.
Seconded by Mr. David. A call for discussion was made. Motion passed by a vote of
4:0.
CASE #21802 — TANAKA, STEVEN
TMK 7-3-046-009-0000
Present were appellant Steven Tanaka and County appraiser Mary Ann Todd -Waller.
Property located on Hiolani Street in the Kona Acres subdivision.
Appeal on land value.
Appellant presented his case. County presented their case and recommended increasing
the land value to $175,000 and reducing the building value to $834,100. A call for questions
was made.
Mr. David moved to accept the County's recommendation for $175,000 for the land and
$834,100 for the building. Seconded by Mr. Church. A call for discussion was made.
Motion passed by a vote of 3:1 with Mrs. Ford voting against the motion.
CASE #21899 — HALAY, FOUAD A
TMK 7-3-008-127-0000
Mrs. Ford requested a recusal from the case due to her personal relationship with the
appellant. Request was granted by the Chairman.
Appellant was not present. Present was County appraiser Mary Ann Todd -Waller.
Property located on Kaloko Drive in Kaloko Mauka, southeast of the airport.
Appeal on land value.
County presented their case together with any and all information provided by the appellant.
County recommended sustaining their values. A call for questions was made.
Mr. David moved to accept the County's recommendation to sustain the values.
Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of
4:0.
CASE #22006 & 22005 — KONA VISTAS LLC
TMK 7-6-021-016-0000 & 7-6-021-017-0000
Appellant was not present. Present was County appraiser Ellsworth Hulihee.
2
Property located in the Holualoa Hui Lands between Pualani Estates and Kona Vistas
subdivision.
Both appeals were on land values.
County presented their case together with any and all information provided by the appellant.
County recommended sustaining the land values at $3,098,300 for Case #22005 and
$3,753,200 for Case #22006. A call for questions was made.
Mr. Dinges moved to accept the values as presented by the County for both
properties. Seconded by Mrs. Ford. A call for discussion was made. Motion passed
by a vote of 4:0.
CASE #22004 — KONA VISTAS LLC
TMK 7-6-024-113-0000
Case was called at 10:05 a.m. and appellant was not present. Present was County appraiser
Ellsworth Hulihee.
Property located on Hoowaiwai Place in the Alii Heights 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. Dinges moved to accept the values as assessed. Seconded by Mrs. Ford. A call
for discussion was made. Motion passed by a vote of 4:0.
WITHDRAWN APPEALS
County presented to the Board appellants' requests to withdraw their appeals for the
following cases:
Case #21931
B P BISHOP ESTATE
TMK 2-2-029-007-0000
Case #21847
HEIDORN, STEVE & DIANE
TMK 6-8-037-010-0000
Case #21748
KOPPL, RUDOLPH
TMK 6-9-009-007-0000
Case #21800
MEYERS, STEVE
TMK 7-2-015-024-0000
Case #21767
AYASH, TASHIN ALL
TMK 7-6-019-005-0000
Case #21993
B P BISHOP ESTATE
TMK 9-9-001-004-0000
Case #21995
B P BISHOP ESTATE
TMK 9-9-001-007-0000
A call for questions was made.
Mr. Church moved to accept the withdrawals of appeals for the cases as presented.
Seconded by Mr. David. A call for discussion was made. Motion passed by a vote of
4:0.
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Recessed: 10:10 a.m.
Reconvened: 10:25 a.m.
SETTLEMENTS — 9:OOA APPEALS AGENDA
County presented to the Board a 2 -page Appeals Agenda containing information on six (6)
that had reached settlement agreements between the County and the respective appellants.
A copy of the agenda is attached hereto as Exhibit A.
Mrs. Ford questioned the reduction in building value in Case No. 22075. Mr. Pike
responded.
Mrs. Ford questioned the reduction in building value in Case No. 21949. Mr. Pike
responded.
Mr. David questioned the reduction in building value for Case No. 22086. County appraiser
Ellsworth Hulihee responded.
A call for questions was made.
Mrs. Ford moved to accept pages one and two of the settlement agenda as presented
for August 27. Seconded by Mr. Church. A call for discussion was made. Motion
passed by a vote of 4:0.
OLD BUSINESS
No old business discussed.
NEW BUSINESS
Mr. Pike introduced to the Board the County's newly hired Real Property Tax appraisers
Nicholas Bassis and Cynthia Toko who were present at the hearing to observe procedures.
ANNOUNCEMENTS
Next appeal case hearings to be held in Hilo on September 9th and 10th at the Aupuni Center
Conference Room.
ADJOURNMENT
Meeting adjourned at 10:35 a.m.
Respectfully submitted,
��zaXea (Iyl�a) ywai�r
Elizabeth (Nina) Swain
Real Property Appeals Board Clerk
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