HomeMy WebLinkAbout2014-11-12 BOR Meeting MinutesTAX BOARD OF REVIEW
MEETING MINUTES
Appeal Hearings
Wednesday, November 12, 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, 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.
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 #21815 — FRAME 10
TMK 7-5-004-045-0000
Case was continued by the Board from hearing held on Tuesday, October 28, 2014, at 9:00
a.m. to allow the parties to provide additional information as requested.
Present were appellants' representatives Bill Wong, General Managing Partner, and Gabriel
Winkler, Appraiser. Present for the County was commercial appraiser Jaime Ortiz Nava.
Property located on Palani road, next door 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 assessment. A call for questions was made.
Mr. Church moved to reduce the building value to $4,600,000 and sustain the last
value at $1,474,600. Seconded by Mr. David. A call for discussion was made. Motion
passed by a vote of 4:0.
CASE #21782 — WILTON, WILLIAM
TMK 8-1-029-048-0000
Mr. Church requested to be recused from Case No. 21782 due to his personal relationship
with the appellant. Recusal was accepted by the remaining Board Members.
Present were appellant William Wilton and County appraiser Matthew Radmilovic.
Property located in the Hokulia Resort in Kealakekua.
Appeal on land value.
Appellant presented his case. County presented their case and recommended sustaining the
value. A call for questions was made.
Mrs. Ford moved to sustain the County's assessed value at $210,500. Seconded by
Mr. Dinges. A call for discussion was made. Motion passed by a vote of 3:0 with Mr.
Church recused.
Recessed: 10:06 a.m.
Reconvened: 10:15 a.m.
Mr. Church rejoined the Members upon reconvening.
CASE #22084 — KOHANAIKI SHORES LLC
TMK 7-3-064-022-0000
Case was continued by the Board from hearing held on Wednesday, October 8, 2014, at
9:00 a.m. to allow the parties to provide additional information as requested.
Present were appellant's representative Francis Ouye and County commercial appraiser
Jaime Ortiz Nava.
Property located at Kohanaiki.
Appeal on land value.
2
Appellant's representative presented their case. County presented their case and
recommended reducing the land value to $179,400. A call for questions was made.
Mr. Church moved to reduce the land value to $179,400. Seconded by Mr. David. A
call for discussion was made. Motion passed by a vote of 4:0.
CASE #21820 — NASH, RUSSELL
TMK 8-1-029-026-0000
Appellant was not present. Present was County appraiser Matt Radmilovic.
Property located in the Hokulia development.
Appeal on land value.
County presented their case together with any and all information provided by the appellant.
County recommended sustaining the land value at $241,600. A call for questions was made.
Mr. David moved to sustain the County's value. Seconded by Mrs. Ford. A call for
discussion was made. Motion passed by a vote of 4:0.
CASE #21872 — BIG ISLAND PARTNERS
TMK 8-1-030-018-0000
Appellant was not present.
County presented to the Board appellant's request to withdraw their appeal in Case No.
21872. A call for questions was made.
Mr. Church moved to accept the withdrawal. Seconded by Mr. Dinges. A call for
discussion was made. Motion passed by a vote of 4:0.
CASE #21787 — THE CHURCH OF JESUS CHRIST OF LATTER DAY SAINTS
TMK 6-8-003-014-0000
Appellant's representative was not present.
County presented to the Board a settlement value agreed to by the parties with a land value
of $1,630,000. A call for questions was made.
Mr. Church moved to accept the settlement with the land value at $1,630,000.
Seconded by Mr. David. A call for discussion was made. Motion passed by a vote of
4:0.
3
SETTLEMENTS — 9:OOA APPEALS AGENDA
County presented to the Board a 7 -page Appeals Agenda containing information on 37 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 as to the building values being removed from the settlements appeals
agenda for Case Nos. 21910, 21909, 21919, 21906, 91907 and 21850. County commercial
appraiser Jaime Ortiz Nava responded. Corrections were made to the agenda and noted as
follows-
Case
ollows:
Case No.
21909
Case No.
21910
Case No.
21919
Case No.
21906
Case No.
21907
Case No.
21850
Building $501,500
Building $1,306,700
Building $6,200
Building $3,893,400
Building $90,300
Building $4,200
Mr. Church questioned Case No. 21799 as to having an exemption applied. A review of the
original settlement agreement was made. It was found that the agreement did not contain an
exemption and the correction was made to the agenda.
No further inquiries presented. A call for questions was made.
Mr. Church moved to accept the settlements as corrected. Seconded by Mr. David. 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 11:10 a.m.
Respectfully submitted,
��zakd Oiya) Swam
Elizabeth (Nina) Swain
Real Property Appeals Board Clerk
51
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