HomeMy WebLinkAbout2014-09-24 BOR Meeting MinutesTAX BOARD OF REVIEW
MEETING MINUTES
Appeal Hearings
Wednesday, September 24, 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 9:00 a.m.
Present were: Board Members Scott Church, Reiko Ford, Donald David and Richard Dinges;
Deputy Corporation Counsel Renee Schoen; Real Property Tax Administrator Stanley Sitko
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 #21924 — BLUEROC PROPERTIES LLC
TMK 7-4-008-074-0000
Present were appellant's representative Fred Yamashiro and County appraiser Jaime Ortiz
Nava.
Property located in the Kaloko Industrial Area next to Costco.
Appeal on land value.
Appellant's representative presented their case. County presented their case and
recommended sustaining the value. A call for questions was made.
Mrs. Ford moved to sustain the County's land value of $2,336,900. Seconded by Mr.
David. A call for discussion was made. Motion passed by a vote of 4:0.
CASE #21788 — OHTA, TYRONE & LENA
TMK 7-6-008-015-0000
Present were appellant Tyrone Ohta and County appraiser Jaime Ortiz Nava.
Property located in Holualoa on the Mamalahoa Highway.
Appeal on building value.
Appellant presented their case. County presented their case and recommended sustain the
building value at $106,200. A call for questions was made.
Mr. Church moved to adjust the building value to $22,700. Seconded by Mrs. Ford. A
call for discussion was made. Motion passed by a vote of 3:1 with Mr. David voting
against the motion.
CASE #21888 — ROBERTSON, IAN
TM K 7-6-017-071-0000
Present were appellant's attorney Zahevah Knowles and Realtor Ed Rapoza. Present for the
County was appraiser Ellsworth Hulihee.
Property located in the Holualoa 1 and 2 Partition Lots off of Alii Drive.
Appeal on land value.
Appellant's representative presented their case. County presented their case and
recommended sustaining the land value at $394,400. A call for questions was made.
Mr. Dinges moved to accept the County's recommendation to sustain the value at
$394,400. Seconded by Mr. Church. A call for discussion was made. After
discussion, Mr. Dinges withdrew his motion and Mr. Church withdrew his second.
Mr. David moved to reduce the land value to $225,000. Seconded by Mr. Church. A
call for discussion was made. Motion passed by a vote of 4:0.
Recessed: 9:48 a.m.
Reconvened: 11:00 a.m.
2
CASE #21928 — KING OF KINGS CHURCH
TMK 7-8-005-026-0000
Present were appellant's attorney Robert Triantos and County Clerical Supervisor Pohai
Kelson.
Property located off of Kuakini Highway between mile markers 114 and 115.
Appeal on denial of non-profit church exemption.
Appellant's representative presented their case. County presented their case and
recommended sustaining the disallowance of the exemption. A call for questions was made.
Mr. Church moved to deny the exemption. Seconded by Mrs. Ford. A call for
discussion was made. Motion passed by a vote of 4:0.
CASE #22091 — BRE/WAIKOLOA LLC
TMK 6-9-007-008-0000
Appellant was not present. Present was County appraiser Jaime Ortiz Nava.
Property located on Waikoloa Beach Drive and known as the Waikoloa Beach Marriott
Resort and Spa.
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.
Mrs. Ford moved to sustain the County's values. Seconded by Mr. David. A call for
discussion was made. Motion passed by a vote of 4:0.
CASE #21771 — FPA NORTH KONA ASSOCIATES LLC
TMK 7-4-010-039-0000
Appellant was not present. Present was County appraiser Jaime Ortiz Nava.
Property located at the corner of Kuakini Highway and Palani Road, known as the (lima
Shopping Center.
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.
3
Mr. David moved to sustain the County's values for the building and the land.
Seconded by Mr. Dinges. A call for discussion was made. Motion passed by a vote of
4:0.
CASE #22029 — ESCHBERGER, JOHN
TMK 5-9-005-044-0000
Appellant was not present.
County presented to the Board appellant's request to withdraw his appeal. A call for
questions was made.
Mr. Church moved to accept the withdrawal. Seconded by Mr. David. A call for
discussion was made. Motion passed by a vote of 4:0.
SETTLEMENTS — 9:OOA APPEALS AGENDA
County presented to the Board a 2 -page Appeals Agenda containing information on 11 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 exemption in Case No. 21772. Mr. Sitko responded.
Mr. David questioned the values of land and building values in Case Nos. 21772, 22094,
22095 and 21805. After review of the settlement agreements it was noted that the values
were transposed and corrections were made to the appeals agenda for the record.
A call for questions was made.
Mr. David moved to approve the settlements with the corrections to Case Nos. 21772,
22094, 22095 and 21805. Seconded by Mrs. Ford. 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
Next appeal hearings scheduled for October 7t" and 8t" in Hilo.
12
ADJOURNMENT
Meeting adjourned at 12:01 p.m.
Respectfully submitted,
��zaXea (Iyl�a) ywal�'
Elizabeth (Nina) Swain
Real Property Appeals Board Clerk
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