HomeMy WebLinkAbout2014-10-28 BOR Meeting MinutesTAX BOARD OF REVIEW
MEETING MINUTES
Appeal Hearings
Tuesday, October 28, 2014
West Hawai'i Civic Center
Department of Liquor Control Conference Room
Kailua-Kona, Hawaii
CALL TO ORDER
Vice -Chairman Donald David 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 Administrator Stanley Sitko and Real
Property Appeals Board Clerk Elizabeth Nina Swain.
Absent was: Board Member Scott Church
STATEMENTS FROM THE PUBLIC
There were no statements from the public.
APPROVAL OF MEETING MINUTES
Board Members were provided with minutes from the September 23rd and 24th meetings held
in Kona at the West Hawaii Civic Center Department of Liquor Conference Room as well as
the October 7th and 8th meetings held in Hilo at the Aupuni Center Conference Room.
No corrections were noted.
Mr. Dinges moved to accept the minutes of the September 23rd and 24th meetings.
Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of
3:0.
Mr. Dinges moved to accept the minutes of the October 7th and 8th meetings.
Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of
3:0.
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 #21795 — HIRSH, ROBERT
TMK 6-8-022-004-0084
Present were appellant's representative, David Firestone, Realtor. Mr. Sitko presented for
the County on behalf of appraiser Angie Metriyakool.
Property located in the Villages at Mauna Lani within the Mauna Lani Resort.
Appeal on land and building values.
Appellant's representative presented their case. County presented their case and
recommended sustaining the values. A call for questions was made.
Mrs. Ford moved to sustain the County's values of $120,100 for the land and $617,900
for the building. Seconded by Mr. Dinges. A call for discussion was made.
Motion passed by a vote of 3:0.
CASE #21770 — CONANT, HOWARD R
TMK 7-6-012-116-0000
Present were appellant Howard Conant. Mr. Sitko presented for the County on behalf of
appraiser Ellsworth Hulihee.
Property located on Kualua Place in the Io View Estates subdivision off of Hualalai Road.
Appeal on land value.
Appellant presented his case. County presented their case and recommended reducing the
land value to $272,800. A call for questions was made.
Mrs. Ford moved to reduce the assessed land value to $210,000. Seconded by Mr.
Dinges. A call for discussion was made. Motion passed by a vote of 3:0.
CASE #21815 — FRAME 10
TMK 7-5-004-045-0000
Present were appellant's representatives Bill Wong, General Managing Partner, and Gabriel
Winkler, Appraiser. Present for the County was commercial appraiser Jaime Ortiz Nava.
2
Property located on Palani Road next to the Lanihau Shopping Center.
Appeal on land and building values.
Appellant's representatives presented their case. County presented their case and
recommended sustaining the values. A call for questions was made.
Mr. Dinges moved to continue the case to November 12th at 9:00 a.m. and request that
the parties discuss and provide the documents requested from each party on the
income approach and area of the property. Seconded by Mrs. Ford. A call for
discussion was made. Motion passed by a vote of 3:0.
Recessed: 10:28 a.m.
Reconvened: 10:43 a.m.
CASE #21927 — RM ASSET MANAGEMENT INC
TMK 7-3-010-051-0037
Appellant was not present. Mr. Sitko presented for the County on behalf of appraiser Angie
Metriyakool.
Property located on Nuuanu Place in the Seascape Condominium units off of Kaiminani
Drive.
Appeal on land and building values.
County presented their case together with any and all of the 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. Dinges. A call for
discussion was made. Motion passed by a vote of 3:0.
CASE #21978, 21980, 21988, 21991 & 21992 — MACHADO, CAROLYN
TMK 8-2-011-010-0000; 8-2-011-011-0000; 8-2-011-028-0000; 8-2-011-030-0000 &
8-2-011-031-0000
Case was called at 10:53 a.m. and appellant was not present. Present for the County was
appraiser Matthew Radmilovic.
Properties located in Captain Cook, South of Napoopoo junction between mile markers 108
and 109.
Appeals on land values.
County presented their case together with any and all of the information provided by the
appellant. County recommended sustaining the values. A call for questions was made.
3
Mr. David moved to accept the County's values for all of the five (5) parcels.
Seconded by Mr. Dinges. A call for discussion was made. Motion passed by a vote of
3:0.
CASE #21982 — MACHADO, CAROLYN
TMK 8-2-011-015-0000
Appellant was not present. Present for the County was appraiser Matthew Radmilovic.
Property located in Captain Cook, South of Napoopoo junction between mile markers 108
and 109.
Appeal on land value.
County presented their case together with any and all of the information provided by the
appellant. County recommended reducing the land value to $85,000. A call for questions
was made.
Mrs. Ford moved to reduce the land value to the taxpayer's requested value of
$59,700. Seconded by Mr. Dinges. A call for discussion was made. Motion passed by
a vote of 3:0.
CASE #21990 — MACHADO, CAROLYN
TMK 8-2-011-029-0000
Appellant was not present. Present for the County was appraiser Matthew Radmilovic.
Property located in Captain Cook, South of Napoopoo junction between mile markers 108
and 109.
Appeal on land value.
County presented their case together with any and all of the information provided by the
appellant. County recommended sustaining the land value at $135,900. A call for questions
was made.
Mrs. Ford moved to sustain the County's value of $135,900. Seconded by Mr. Dinges.
A call for discussion was made. Motion passed by a vote of 3:0.
CASE #21994 — MACHADO, CAROLYN
TMK 8-2-011-032-0000
Appellant was not present. Present for the County was appraiser Matthew Radmilovic.
Property located in Captain Cook, South of Napoopoo junction between mile markers 108
and 109.
51
Appeal on land value.
County presented their case together with any and all of the information provided by the
appellant. County recommended sustaining the land value at $161,000. A call for questions
was made.
Mrs. Ford moved to sustain the County's value of $161,000. Seconded by Mr. Dinges.
A call for discussion was made. Motion passed by a vote of 3:0.
WITHDRAWN CASES
Board was presented with requests for withdrawal of appeals for the following cases:
Case No.
22011
TMK 7-5-003-006-0000
LOWE'S HOME CENTERS, LLC
Case No.
22096
TMK 7-5-010-015-0000
REGENCY HUALALAI NAMAKUA
Case No.
21883
TMK 8-2-004-020-0000
GRODZINSKY, ALAN
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 building value in Case No. 21875. Mr. Sitko responded.
Mr. David questioned the land value in Case No. 21999. County commercial appraiser
Jaime Ortiz Nava responded.
A call for questions was made.
Mr. David moved to approve the settlements as listed on the agenda. Seconded by Mr.
Dinges. A call for discussion was made. Motion passed by a vote of 3:0.
Recessed: 11:32 a.m.
Reconvened: 1:30 p.m.
CASE #22463 & 22464 — MCMENIMEN, JACK
TMK 6-8-022-052-0058
Appellant was not present. Present for the County was Clerical Supervisor Patti Faisca.
Property located within the Mauna Lani Resort on Na Ala Hele Road.
5
Appeal on the disallowance of the homeowners' exemption for tax years 2012 and 2013.
County presented their case together with any and all of the information provided by the
appellant. County recommended sustaining the disallowance. A call for questions was
made.
Mrs. Ford moved to sustain the County's resolution of disallowing the homeowners'
exemption for Case Nos. 22463 and 22464. Seconded by Mr. Dinges. A call for
discussion was made. Motion passed by a vote of 3:0.
SETTLEMENTS — 1:30P 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 B.
Mr. David questioned the agreed to land values in Case Nos. 21831, 21834, 21835 and
21837. County appraiser Matt Radmilovic responded.
Mrs. Ford questioned the land value in Case No. 21836. County appraiser Matt Radmilovic
responded.
A call for questions was made.
Mrs. Ford moved to accept the settlements as presented. Seconded by Mr. Dinges. A
call for discussion was made. Motion passed by a vote of 3:0.
WITHRAWN CASES
County presented to the Board appellant's requests to withdraw their appeals for the
following cases:
CASE NO.
21902
TMK 7-2-016-003-0002
MACDONNELL TRST
CASE NO.
22026
TMK 7-2-017-019-0000
J & N 2013 TRUST
CASE NO.
21878
TMK 7-2-021-009-0000
ROBERTS, COURTNEY
CASE NO.
22077
TMK 7-5-004-010-0000
ALEXANDER & BALDWIN INC
CASE NO.
21808
TMK 7-5-004-054-0000
KONASAFE LLC
A call for questions was made.
Mr. David moved to accept the withdrawals. Seconded by Mr. Dinges. A call for
discussion was made. Motion passed by a vote of 3:0.
OLD BUSINESS
No old business discussed.
0
NEW BUSINESS
No new business discussed.
ANNOUNCEMENTS
No announcements were made.
ADJOURNMENT
Meeting adjourned at 2:00 p.m.
Respectfully submitted,
��zakd Oiv) Swain
Elizabeth (Nina) Swain
Real Property Appeals Board Clerk
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