HomeMy WebLinkAbout2014-10-07 BOR Meeting MinutesTAX BOARD OF REVIEW
MEETING MINUTES
Appeal Hearings
Tuesday, October 7, 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 Kathy Garson; 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
Ms. Swain requested to have the approval of the meeting minutes of September 23rd and 24th
rescheduled to the October 28th meeting. A call for questions was made.
Mr. Church moved to reschedule the approval of the September 23rd and 24th meeting
minutes to October 28th. Seconded by Mr. David. 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 Kathy Garson 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 #22115 — KATAHIRA, LAWRENCE
TMK 2-4-010-064-0000
Present were appellant Lawrence Katahira and County Clerical Supervisor Pohai Kelson.
Property located on Nohea Street in Hilo.
Appeal on the denial of the homeowner's exemption.
Appellant presented his case. County presented their case and recommended sustaining the
denial of the exemption. A call for questions was made.
Mrs. Ford moved to allow the exemption at $80,000 plus 20%. No second received.
Motion dies due to lack of a second.
Mr. David moved to sustain the County's position per the guidelines that were
presented. Seconded by Mr. Dinges. A call for discussion was made. Motion failed
by a vote of 1:3 with Mrs. Ford, Mr. Church and Mr. David voting against the motion.
Mr. Church moved to allow the exemption of $115,700. Seconded by Mrs. Ford. A call
for discussion was made. Motion passed by a vote of 4:0.
CASE #21827 — FUKUMURA-SAWADA, PAUL
TM K 2-4-007-171-0000
Present were appellant Paul Fukumura-Sawada and County Clerical Supervisor Pohai
Kelson.
Property located on Ainaola Place in Hilo.
Appeal on cancellation of the non -spec residential use.
Appellant presented his case. County presented their case and recommended sustaining the
cancellation. A call for questions was made.
Mr. Dinges moved to sustain the cancellation as presented. Seconded by Mr. David.
A call for discussion was made. Motion passed by a vote of 4:0.
Recessed: 10:09 a.m.
Reconvened: 10:20 a.m.
CASE #22069 — DUBUCLET, VANCE PHILLIP
TMK 1-3-009-021-0000
Present were appellant Vance Dubuclet and County appraiser Dori Hoohuli.
Property located on Launahele Road along the Pahoa-Kalapana Road.
2
Appeal on land and building values.
Appellant presented his case. County presented their case and recommended sustaining the
building value at $118,800 and reducing the land value to $115,000. A call for questions was
made.
Mr. Church moved to reduce the building value to $113,400 and land value to $139,500.
Seconded by Mr. David. A call for discussion was made. After discussion, Mr. Church
withdrew his motion and Mr. David withdrew his second.
Mr. David moved to accept the County's recommendation to reduce the land value to
$115,000 but to also reduce the building value to $113,400. Seconded by Mr. Church.
A call for discussion was made. Motion passed by a vote of 4:0.
CASE #22070 — DUBUCLET, VANCE PHILLIP
TM K 1-3-009-022-0000
Present were appellant Vance Dubuclet and County appraiser Dori Hoohuli.
Property located on the Pahoa-Kalapana Road.
Appeal on land value.
Appellant presented his case. County presented their case and recommended reducing the
land value to $128,800. A call for questions was made.
Mr. David moved to accept the County's recommendation to reduce the land value to
$128,800. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by
a vote of 4:0.
CASE #21923 — BEHPOUR, DR ARMAND
TM K 1-8-009-038-0000
Appellant was not present.
County presented to the Board appellant's request to withdraw his appeal in Case No.
21923. A call for questions was made.
Mr. David moved to accept the withdrawal in Case No. 21923. Seconded by Mr.
Church. 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.
3
Mr. David questioned the reduction in land value in Case No. 21863. County appraiser
Brandon Cain responded.
Mrs. Ford questioned the agreed to settlement values in Case Nos. 21765, 22038, 21886
and 22007. Mrs. Miura responded for the County.
A call for questions was made.
Mrs. Ford moved to accept the settlements as listed in the two page worksheet
presented. Seconded by Mr. David. A call for discussion was made. Motion passed
by a vote of 4:0.
Recessed: 11:10 a.m.
Reconvened: 1:30 p.m.
CASE #21880 — FREY, LESTER A
TM K 1-5-092-081-0000
Present were appellant Lester Frey and County Clerical Supervisor Pohai Kelson.
Property located on Puni Makai Loop in the Hawaiian Shores subdivision.
Appeal on disallowance of homeowner's exemption.
Appellant presented his case. County presented their case and recommended sustaining the
disallowance. A call for questions was made.
Mr. David moved to accept the County's recommendation to allow the exemption for
the second half and disallow the exemption for the first half. Seconded by Mr. Church.
A call for discussion was made. Motion passed by a vote of 4:0.
CASE #22024 — HEACOX, WILLIAM D
TMK 2-6-010-064-0000
Present were appellant William Heacox and County Clerical Supervisor Pohai Kelson.
Property located on Kopaa Road in Kaiwiki.
Appeal on cancellation of non -spec residential use.
Appellant presented his case. County presented their case and recommended sustaining the
cancellation of the non -spec residential use. A call for questions was made.
Mr. Dinges moved to sustain the cancellation of the non -spec residential use.
Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of
4:0.
12
CASE #21858 — DACAYANAN, PATRICK
TMK 2-2-019-039-0000
Present were appellant Patrick Dacayanan and County Clerical Supervisor Pohai Kelson.
Property located on Noio Lane in Hilo.
Appeal on the cancellation of the non -spec residential use.
Appellant presented his case. County presented their case and recommended sustaining the
cancellation of the non -spec residential use. A call for questions was made.
Mr. David moved to accept the County's recommendation to sustain the cancellation
of the non -spec residential use. Seconded by Mr. Church. A call for discussion was
made. Motion passed by a vote of 4:0.
CASE #22049 — OKIN, MICHAEL D / OKIN, PETER O
TMK 1-5-059-056-0000
Appellants were not present and had provided notification to the Board as to their intended
absence. Present was County appraiser Sally Kaaiakamanu.
Property located on Paradise Ala Kai Drive in the Hawaiian Paradise Parks 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 land and building values. A call for questions was
made.
Mr. David moved to sustain the values as recommended by the County. Seconded by
Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0.
CASE #22023 — ZIMRING, FRANKLIN
TMK 2-1-019-019-0000
Appellant was not present. Present was County appraiser Dori Hoohuli.
Property located on Kalanianaole Street in Keaukaha.
Appeal on land value.
County presented their case together with any and all information provided by the appellant.
County recommended sustaining the land and building values. A call for questions was
made.
5
Mrs. Ford moved to sustain the County's values. Seconded by Mr. Church. A call for
discussion was made. Motion passed by a vote of 4:0.
CASE #22044 — KOHL, KEITH
TMK 2-2-038-104-0000
Appellant was not present. Present was County appraiser Dori Hoohuli.
Property located on Leihala Drive in the Waiakea Homesteads House Lots off of Kilauea
Avenue.
Appeal on land value.
County presented their case together with any and all information provided by the appellant.
County recommended sustaining the value. A call for questions was made.
Mrs. Ford moved to sustain the County's value. Seconded by Mr. David. A call for
discussion was made. Motion passed by a vote of 4:0.
CASE #21769 — MARASCO, SAMUEL
TMK 2-2-040-072-0000
Appellant was not present. Present was County Clerical Supervisor Pohai Kelson.
Property located on Kinoole Street at the corner of Puainako Street.
Appeal on denial of church exemption.
County presented their case together with any and all information provided by the appellant.
County recommended sustaining disallowance of the exemption. A call for questions was
made.
Mr. David moved to accept the County's recommendation to disallow the exemption.
Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of
4:0.
CASE #21929 — LASSITER, KATHLEEN
TMK 2-6-001-014-0000
Appellant was not present. Present was County Clerical Supervisor Pohai Kelson.
Property located on Pukihae Street near Bayshore Towers.
Appeal on disallowance of homeowner's exemption.
0
County presented their case together with any and all information provided by the appellant.
County recommended sustaining the disallowance of the exemption. A call for questions
was made.
Mr. David moved to grant the exemption. 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 #21801 — YOUNG -BAKER, HAUNANI
TMK 4-9-008-035-0000
Appellant was not present. Present was County appraiser Brandon Cain.
Property located on Waipio Valley Road.
Appeal on land value.
County presented their case together with any and all information provided by the appellant.
County recommended reducing the land value to $51,500. A call for questions was made.
Mr. Church moved to accept the County's recommendation for reduction in
assessment to $51,500. Seconded by Mr. Dinges. 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 nine (9)
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.
Mrs. Ford questioned the agreed to values for Case No. 21903 as possibly being transposed.
Mrs. Miura responded. A review of the original settlement agreement document found that
the values were listed correctly.
A call for questions was made.
Mr. Church moved to accept the settlements as presented. Seconded by Mr. Dinges.
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.
7
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
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