HomeMy WebLinkAbout2014-09-10 BOR Meeting MinutesTAX BOARD OF REVIEW
MEETING MINUTES
Appeal Hearings
Wednesday, September 10, 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 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.
Absent: Board Member Scott Church.
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 #22009 — WALKER, JENNIFER
TMK 2-9-002-083-0000
Present were appellant Jennifer Walker and County appraiser Brandon Cain.
Property located in Hakalau Estates.
Appeal on land value.
Appellant presented her case. County presented their case and recommended reducing the
land value to $396,900. A call for questions was made.
CASE #21794 — MANN, JAMES
TM K 1-5-033-158-0000
Present were appellant's representative Maxine Cutler and County appraiser Sally
Kaaiakamanu.
Property located on 30th Avenue in the Hawaiian Paradise Park subdivision.
Appeal on land and building values.
Appellant's representative presented their case. County presented their case and
recommended sustain the land value at $29,500 and reducing the building value to
$268,700. A call for questions was made.
Mr. David moved to accept the reduced building value of $268,700 and sustain the land
value at $29,500. Seconded by Mr. Dinges. A call for discussion was made. Motion
passed by a vote of 3:0.
CASE #21821 — GROSSKREUTZ, LYNDA
TMK 2-8-012-015-0000
Present were appellant Lynda Grosskreutz and County appraiser Brandon Cain.
Property located on Onelauena Place in Honomu off of Akaka Falls Road.
Appeal on land value.
Appellant presented her case. County presented their case and recommended reducing the
land value to $131,900. A call for questions was made.
Mrs. Ford moved to grant the non -dedicated ag exemption reducing the land value to
$55,800. Seconded by Mr. David. A call for discussion was made. Motion passed by a
vote of 3:0.
Recessed: 10:20 a.m.
Reconvened: 10:30 a.m.
WITHDRAWN CASES — 9:OOA APPEALS AGENDA
County presented to the Board appellants' requests to withdraw their appeals for the
following cases:
2
Case #22089 KAPOHO LAND PARTNERSHIP TMK 1-4-001-019-0000
Case #21825 KUDRAY, GREG TMK 1-6-062-082-0000
Case #21882 D U KAT, ROBERT F TMK 1-6-067-062-0000
A call for questions was made.
Mr. David moved to accept the withdrawals as presented. Seconded by Mr. Dinges. A
call for discussion was made. Motion passed by a vote of 3:0.
SETTLEMENTS — 9:OOA 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 A.
Mrs. Ford questioned the land value in Case No. 21856. County appraiser Brandon Cain
responded.
A call for questions was made.
Mrs. Ford moved to accept the settlements as stated. Seconded by Mr. Dinges. 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
Mr. Masuda announced that he will not be present at the meeting scheduled for September
23rd and 24th in Kona. Renee Schoen will be present in his place.
ADJOURNMENT
Meeting adjourned at 10:35 a.m.
Respectfully submitted,
��zaXea (Iyl�a) ywal�'
Elizabeth (Nina) Swain
Real Property Appeals Board Clerk
3
Exhibit A
�
I
m
m
m
m
m
m
0
0
o
o
0
0
i
0
0
0
0
0
0
N N
N N[V
N
N N
N N
N N
u a a
x m
tt m
u a m a
= a v
n m E
E
E 'a
N u E
x
I
x
i
x
x
x
x
Rt J r
J
:
J
I
IL
'O O O O 00
00 O p O
O
O O p O
O
O O O p
p
O O O O
O
O O p O
O
O
p N
O
O
O
O
h r0
O p p O p
O p p
O
O p
p
p p
0
p
O 00 00 O
O
00 00 00
O
O
O O N
O O O
O
N
o
M LO t0 (O
In N
O O O
O W N
N ` 41
N
0 0 0 0
0 0 0 0
0
0 0 0
0
0 0 0 0
o
io 0 0 0
0
opo o
a
I
o.6 m
m r
W
m J F W
W
m J F W
m J F W
W
(11 J r W
W
m J r W
W
W
W
o
N
LL
❑
w r
r
N
w
O
m
30
o
i
z
w J U Z
m
z m
m
o
1 r
2 a a
O
w
m
Y ry
h
°'
p
p
p s
a
a e °i
a
z m
�
m 3 0
a
❑ a>
r
X�❑
y m �
�
x 2
a 2
a
¢ >
w r
a
w O
p
U y
w
g
w
U
4a
x
a ❑y
w
o a
a ow
w
m
�
K
N❑
o
m
z
w
O U w
o
w O
w
W a m
o
Ch
w O
W
0 <
0 0
F
¢ O w
o
U 2
oM
J 2 Y
o
LL n
po
w K r
p
Q
In
p
[V
W
r
N
w
r
�
❑
Z
Z
Q
Z
r
5
S
z
o
K
o
z
�
o
�
❑
-
o z
e
o
Z
w
p
O Q
J
(�
O J Z
%
(�
O N
r
O
O m Q
U'
O O
❑
U'
Z❑
ZW❑
0w[0
fL
❑
O
❑
W 2
❑
mU
a
0
Y W
J
jn Z
OKm
m
f�
ml
a
m
'o Ym
o
¢
Mp
gXU
of >
U
`mt�0
Z
�
�
Q
�
p j
�
o 7❑
Q
rJ
p m
❑KN
rZw
ZLL
gQ
rJ
:oN
YO
2
rW
Z
rW
0
Z
FSmN
Z
19 W WZ
�Q
c0 Q
WI
Z
Q<
(W-
rW
1W_
pN
N V1
W
N
VI
N
(p
N
1�
W
Np
N
N
C)
T
O
\I
T—
C) C)
N
Q
T
m
A
tr
rJ
m
O
00 0 0
m 0
N ry
A
0 O m �R N
0 N m O 0
0 0 0 0 0
l0 N � m (OSI
0 0 o a
V N m O
r ry
a
O m J6 J r %%
w W
0
a
V
O
r
V/
O
r
O
N
O
r
O