HomeMy WebLinkAbout2014-09-09 BOR Meeting MinutesTAX BOARD OF REVIEW
MEETING MINUTES
Appeal Hearings
Tuesday, September 9, 2014
Aupuni Center Conference Room
Hilo, Hawaii
CALL TO ORDER
Chairman Scott Church called the meeting to order at 9:00 a.m.
Present were: Board Members Scott Church, Donald David, Reiko Ford and Richard Dinges;
Deputy Corporation Counsel Craig Masuda; Real Property Tax Assistant Administrator Lisa
Nahoopii Miura 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 Members were provided with minutes from the August 26th and 27th meetings held in
Kailua-Kona at the West Hawaii Civic Center, Department of Liquor Conference Room.
Corrections were noted by Mrs. Ford as follows:
August 27 Page 2 Case #21899
Appellant's last name corrected to read "Halaby"
August 27 Page 2 Case #21899
Vote on the motion corrected to read "3:0" as Mrs. Ford had been
granted a recusal.
No other corrections noted.
Mr. David moved to approve the minutes of August 26th and 27th as amended.
Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of
4:0.
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 #21901 — PULAMA `AINA TRUST
TMK 2-2-024-012-0000
Present were appellant Bill Brilhante and County appraiser Jaime Ortiz Nava.
Property located on Kilauea Avenue in Hilo.
Appeal on land and building values.
Appellant presented his case. County presented their case and recommended sustaining the
land value at $356,400 and reducing the building value to $786,400. A call for questions was
made.
Mr. Church moved to reduce the building to $600,000 and reduce the land to $250,000.
Seconded by Mr. David. A call for discussion was made. After discussion, Mr. Church
withdrew his motion. Mr. David withdrew his second.
Mr. David moved to reduce the building to $600,000 and the land to $300,000.
Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of
4:0.
Recessed: 9:57 a.m.
Reconvened: 10:15 a.m.
CASE #21803 — TISCHLER, JAMIE ANDREA
TM K 2-4-006-171-0000
Appellant was not present.
County presented to the Board appellant's request to have her appeal hearing rescheduled
to October 28th or 29th in Kona. A call for questions was made.
Mr. Church moved to reschedule Case No. 21803 to October 28th. Seconded by Mr.
David. A call for discussion was made. Motion passed by a vote of 4:0.
2
SETTLEMENTS — 9:OOA APPEALS AGENDA
County presented to the Board a 3 -page Appeals Agenda containing information on 17 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 increase in both land and building values in Case No. 21887.
County appraiser Jaime Ortiz Nava responded.
Mr. Church questioned the increase in land value in Case No. 22097. County appraiser
Jaime Ortiz Nava responded.
A call for questions was made.
Mr. David moved to accept the settlements as presented. Seconded by Mr. Church. A
call for discussion was made. Motion passed by a vote of 4:0.
Recessed: 10:23 a.m.
Reconvened: 1:27 p.m.
CASE #20415, 20417, 20418, 20419, 20420 & 20421 — ANDERSON, NEIL
TM K 1-5-005-015-0000
Present were appellant Neil Anderson and County appraiser Sally Kaaiakamanu.
Property located half mile off of the bypass road in Pahoa town.
Appeals on land values from 2006 through 2012.
Case No. 20415 (2006)
Appellant presented his case. County presented their case and recommended sustaining the
value and the rollback. A call for questions was made.
Mr. David moved to sustain the rollback as valid and sustain the land value at
$112,100. Seconded by Mr. Church. A call for discussion was made. Motion passed
by a vote of 4:0.
Case No. 20416 (2007)
Appellant presented his case. County presented their case and recommended sustaining the
land value and the rollback. A call for questions was made.
Mr. Church moved to assess the property at $250,000. Seconded by Mr. David. A call
for discussion was made. Motion passed by a vote of 4:0.
3
Case No. 20417 (2008)
Appellant presented his case. County presented their case and recommended reducing the
land value to $292,200. A call for questions was made.
Mr. Church moved to sustain the County's denial of dedication and reduce the land to
$250,000. Seconded by Mr. David. A call for discussion was made. Motion passed by
a vote of 4:0.
Case No. 20418 (2009)
Appellant presented his case. County presented their case and recommended reducing the
land value to $200,700. A call for questions was made.
Mrs. Ford moved to accept the County's revised value of $200,700 and to accept the
rollback. Seconded by Mr. Dinges. A call for discussion was made. Motion passed by
a vote of 4:0.
Case No. 20419 (2010
Appellant presented his case. County presented their case and recommended reducing the
land value to $190,700 and sustain the rollback. A call for questions was made.
Mr. Church moved to sustain the County's rollback and assess the property at
$150,000. Seconded by Mrs. Ford. A call for discussion was made. After discussion,
Mr. Church withdrew his motion and Mrs. Ford withdrew her second.
Mr. David moved to accept the rollback and reduce the land to $180,000. Seconded by
Mr. Dinges. A call for discussion was made. Motion passed by a vote of 3:1 with Mr.
Church voting against the motion.
Case No. 20420 (2011)
Appellant presented his case. County presented their case and recommended reducing the
land value to $181,200. A call for questions was made.
Mr. Church moved to sustain the rollback and assess the property at $180,000.
Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of
4:0.
Case No. 20421 (2012
Appellant presented his case. County presented their case and recommended reducing the
land value to $170,100. A call for questions was made.
Mr. David moved to sustain the rollback and accept the County's recommendation to
reduce the land to $170,100. Seconded by Mr. Church. A call for discussion was
made. Motion passed by a vote of 4:0.
12
Recessed: 2:58 p.m.
Reconvened: 3:05 p.m.
CASE #22092 — MOUNTAIN -RIVER LLC
TM K 1-4-028-114-0000
Appellant was not present. Present was County appraiser Sally Kaaiakamanu and Clerical
Supervisor Pohai Kelson.
Property located on Pakaka Road in Waawaa.
Appeal on land and building values and homeowner's exemption.
County presented their case together with any and all of the information provided by the
appellant. County recommended sustain the land and building values and the denial of the
exemption. A call for questions was made.
Mr. David moved to sustain the County's land and building values and the denial of
the exemption. Seconded by Mr. Church. A call for discussion was made. Motion
passed by a vote of 4:0.
CASE #21817 — HYLAS, JOHN
TMK 9-5-012-012-0000
Appellant was not present. Present was County appraiser Rex Jitchaku.
Property located in Kaunamano Homesteads in Naalehu.
Appeal on denial of dedicated agricultural use application.
County presented their case together with any and all of the information provided by the
appellant. County recommended sustaining the land value. A call for questions was made.
Mr. David moved to accept the County's recommendation to deny the agricultural use
and sustain the value. Seconded by Mr. Church. A call for discussion was made.
Motion passed by a vote of 4:0.
SETTLEMENTS — 1:30P APPEALS AGENDA
County presented to the Board a 2 -page Appeals Agenda containing information on seven
(7) 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. Dinges questioned the building value for Case No. 21855. County appraiser Rex
Jitchaku responded.
5
Mr. Church questioned the reduction in land value for Case No. 22045. County appraiser
Rex Jitchaku responded.
A call for questions was made.
Mr. Dinges moved to accept the settlements as presented. 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
No new business discussed.
ANNOUNCEMENTS
No announcements were made.
ADJOURNMENT
Meeting adjourned at 3:27 p.m.
Respectfully submitted,
��zaXea (Iyl�a) ywal�'
Elizabeth (Nina) Swain
Real Property Appeals Board Clerk
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