HomeMy WebLinkAbout2013-08-27 BOR Meeting MinutesTAX BOARD OF REVIEW
MEETING MINUTES
Appeal Hearings
Tuesday, August 27, 2013
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, Albert Kualii and Donald David; Deputy
Corporation Counsel Craig Masuda; Real Property Tax Administrator Stanley Sitko; Real
Property Tax Appraisal Supervisor Jon Pike and Board Secretary Elizabeth Nina Swain.
Absent: Board Member Michael D'Amico.
STATEMENTS FROM THE PUBLIC
There were no statements from the public.
APPROVAL OF MINUTES
Board Members were provided with copies of the March 20th organizational meeting minutes.
No corrections were noted by the Members.
Mr. Kualii moved to accept the minutes of the March 20, 2013 organizational meeting.
Seconded by Mr. David. 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 #20819 — SALIS, VICTOR M & CAROL A
TM K 7-1-006-041-0000
Present were appellants Victor and Carol Salis and County appraiser Mary Ann Todd -Waller.
Property located in the Puu Lani Ranch subdivision.
Appeal on building value.
Appellants presented their case. County presented their case and recommended sustaining
the assessment. A call for questions was made.
Mr. Church moved to adjust the building value to $414,600 and land value remain at
$143,000. Seconded by Mr. David. A call for discussion was made. Motion passed by
a vote of 3:0.
CASE #20832 — VOLQUARDSEN, ERIC L
TM K 7-1-006-109-0000
Present were appellant Eric Volquardsen and wife Lisa Volquardsen. Present for the County
was appraiser Mary Ann Todd -Waller.
Property located in the Puu Lani Ranch subdivision.
Appeal on land and building values.
Appellants presented their case. County presented their case and recommended sustaining
the land value and reducing the building value to $331,600. A call for questions was made.
Mr. Church moved to reduce the total value to $437,000 with land value sustained at
$155,200 and building value reduced to $281,800. Seconded by Mr. David. A call for
discussion was made. Motion passed by a vote of 3:0.
CASE #20843 — KOHALA SHORELINE LLC
TM K 5-9-001-008-0000
Case called at 10:00 a.m. and appellants were not present. Present was County appraiser
Theron Hoku Manning.
Property located in North Kohala, makai of the Kohala Ranch subdivision.
Appeal on land value.
County presented their case together with any and all information provided by the appellant.
County recommended sustaining the assessed value. A call for questions was made.
2
Mr. Kualii moved to sustain the County's land value at $8,326,000. Seconded by Mr.
Church. A call for discussion was made. Motion passed by a vote of 3:0.
CASE #20833 — PALMER, DAVID
TMK 5-9-007-025-0000
Appellant was not present. Present was County appraiser Theron Hoku Manning.
Property located at Lokelani Place in North Kohala.
Appeal on land and building values.
County presented their case together with any and all information provided by the appellant.
County recommended sustaining the assessment. A call for questions was made.
Mr. Church moved to sustain the County's assessment. Seconded by Mr. David. A
call for discussion was made. Motion passed by a vote of 3:0.
CASE #20830 — LLOYD, JOHN BIRD
TMK 5-9-012-028-0000
Appellant was not present. Present was County appraiser Theron Hoku Manning.
Property located in the Kohala Ranch Development in North Kohala.
Appeal on land and building values.
County presented their case together with any and all information provided by the appellant.
County recommended sustaining the assessment. A call for questions was made.
Mr. Kualii moved to sustain the County's values. Seconded by Mr. Church. 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.
20837
TMK 6-7-005-028-0000
JOHNSTON, DARRYL & LINDA
Case No.
20964
TMK 6-7-005-038-0000
PORTER, ROBERT
Case No.
20924
TMK 7-1-006-092-0000
WOODWARD, ROBERT
Case No.
20764
TMK 7-1-006-093-0000
DINESH, ASHA
Case No.
20874
TMK 7-6-009-014-0000
MATTHEWS, MICHAEL
Mr. Church moved to accept the requests for withdrawal of cases as read. Seconded
by Mr. David. A call for discussion was made. Motion passed by a vote of 3:0.
3
Recessed: 10:22 a.m.
Reconvened: 10:27 a.m.
SETTLEMENTS — 9:OOA APPEALS AGENDA
County presented to the Board a 2 -page Appeals Agenda containing information on 12 cases
that had reached settlement agreements between the County and the respective appellants.
A copy of the agenda is attached hereto as Exhibit A. A call for questions was made.
Mr. Church moved to accept the settlements on pages 1 and 2 of the settlement
agenda. Seconded by Mr. David. A call for discussion was made. Motion passed by a
vote of 3:0.
CASE #20770 — HUALALAI INVESTORS LLC
TMK 7-2-010-008-0000
Appellants were not present. Present for the County was appraiser Jaime Ortiz Nava.
Mr. Pike informed the Board that a settlement agreement had been reached between the
appellant and the County with a building value of $1,140,000, land value of $13,414,200 and
exemption of $1,140,000. A call for questions was made.
Mr. Church moved to accept the settlement. Seconded by Mr. David. A call for
discussion was made. Motion passed by a vote of 3:0.
CASE #20965 — BRE/WAIKOLOA LLC
TMK 6-9-007-008-0000
Appellants were not present. Present for the County was appraiser Jaime Ortiz Nava.
Mr. Pike informed the Board that the appellant had submitted a request to have their appeal
case hearing rescheduled due to documentation requested by the County being available at
a later date. Mr. Ortiz Nava informed the Board that the County and the appellant were close
to an agreement but would need the documentation to make the final determination. A call
for questions was made.
Mr. Church moved to accept the rescheduling of Case No. 20965 to either September
24 or 25 as available. Seconded by Mr. David. A call for discussion was made.
Motion passed by a vote of 3:0.
Recessed: 10:38 a.m.
Reconvened: 1:30 p.m.
Note:
Prior to the start of the 1:30 p.m. case hearings, Deputy Corporation Counsel, Craig Masuda,
advised all Appellants in attendance and the County of the appointment of Board Members
12
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.
CASE #20757 — ROGALSKI, BRANDON / RASZKOWSKI, KATHLEEN
TM K 7-7-029-061-0000
Present were appellants Brandon Rogalski and Kathleen Raszkowski. Also present was
County appraiser Ellsworth Hulihee.
Mr. Masuda stated that Mr. David requested a recusal from Case No. 20757 due to his
personal relationship with the appellants. Mr. Church granted the request. Due to lack of
quorum, the case was rescheduled to Tuesday, September 24, at 9:00 a.m.
CASE #20826 — NELSON, ANDRES & GLADYS
TMK 7-8-014-035-0000
Present were appellants' representatives Willie and Geri Kahulamu along with Hiram Rivera.
Mr. Sitko presented for the County on behalf of Clerical Supervisor June Ban.
Property located in the Kahaluu Beach Lots subdivision.
Appeal on denial of Kuleana exemption.
Appellants' representatives presented their case. County presented their case. A call for
questions was made.
Mr. Church moved to grant the Kuleana exemption. Seconded by Mr. Kualii. A call for
discussion was made. Motion passed by a vote of 3:0.
CASE #20775 — KIMBERLY, CJ
TMK 7-8-012-083-0000
Present were appellant CJ Kimberly and County appraiser Ellsworth Hulihee.
Property located on Holua Road north of Keauhou Bay.
Appeal on land value.
Appellant presented her case. County presented their case and recommended sustaining
the assessed value. A call for questions was made.
Mr. David moved to accept the County's assessment. Seconded by Mr. Kualii. A call
for discussion was made. Motion passed by a vote of 3:0.
5
CASE #20781 — WATT, JODY
TM K 7-7-025-081-0000
Present was appellant Jody Watt. Mr. Sitko presented for the County on behalf of Clerical
Supervisor June Ban.
Property located in Keauhou View Estates.
Appeal on Homeowners exemption.
Appellant presented her case. County presented their case and recommended granting the
homeowners exemption for the second half of 2013-2014. A call for questions was made.
Mr. Church moved to grant the homeowners exemption from 2010 forward. Seconded
by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 3:0.
CASE #20794 — RHOADES, FLOYD E
TMK 7-5-027-037-0000
Present was appellant Floyd Rhoades.
Mr. Pike informed the board that appellant's settlement agreement with the County was
provided in the settlement agenda. Requested that the board review and decide on the
settlement while appellant was present. Settlement agreed to a building value of $139,900
and land value of $133,800. A call for questions was made.
Mr. Church moved to accept the settlement for Case No. 20764. Seconded by Mr.
David. 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 2 -page Appeals Agenda containing information on 12 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. Pike noted the following corrections to the settlement agenda:
Case No. 20972 Include: Exemption $50,000
Case No. 20771 Reverse the values to read: Building $617,900 and Land $231,800
No exemption
A call for questions was made.
Mr. Church moved to accept the settlements on pages 1 and 2 of the settlement 1:30
agenda. Seconded by Mr. David. A call for discussion was made. Motion passed by a
vote of 3:0.
0
CASE #20796 — CASSIO, WILLIAM L
TMK 6-2-002-021-0026
Case was called at 2:25 p.m. and appellant was not present. Mr. Pike presented for the
County on behalf of County appraiser Angie Metriyakool.
Property located in the Mauna Kea Villas in Kamuela.
Appeal on land and building values.
County presented their case together with any and all information provided by the appellant.
County recommended sustaining the assessed values. A call for questions was made.
Mr. David moved to accept the County's valuation of the property. Seconded by Mr.
Kualii. A call for discussion was made. Motion passed by a vote of 3:0.
CASE #20871 — IEI LLC
TMK 7-5-022-072-0000
Appellant was not present. Present was County appraiser Ellsworth Hulihee.
Property located on Alahou Street in the Lono-Kona 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 assessment. A call for questions was made.
Mr. Kualii moved to sustain the building value of $700,000 and land value at $410,300.
Seconded by Mr. Church. 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.
20870
Case No.
20966
Case No.
20820
Case No.
20831
Case No.
20922
Case No.
20942
TMK 7-3-051-044-0001
TMK 7-5-036-040-0000
TMK 7-6-017-028-0000
TMK 7-6-017-047-0000
TMK 7-7-008-120-0000
TMK 7-7-008-120-0000
DAWSON, WILLIAM
BANDT, THOMAS
CARTER, JUDITH
WONG, KAM C
BNP PARIBAS VPG BROOKLINE
BNP PARIBAS VPG BROOKLINE
Mr. Church moved to accept the requests for withdrawals. Seconded by Mr. Kualii. A
call for discussion was made. Motion passed by a vote of 3:0.
7
OLD BUSINESS
No old business discussed.
NEW BUSINESS
a) Anne LaVasseur-Mullen, TMK 3-1-057-023-0000
Board's acceptance or denial of request for appeal of assessment
A letter received from Ms. LaVasseur-Mullen was presented appealing the assessed
values of her property. The original letter was inadvertently sent to the State Tax
Appeal Court instead of the Hawaii County Real Property Tax Office. The letter
included the necessary filing fees but was forwarded to the County by the State after
the appeal deadline. A call for questions was made.
Mr. Church moved to accept the appeal letter and instruct the Tax Office contact
the appellant to retrieve the necessary data. Seconded by Mr. Kualii. A call for
discussion was made. Motion passed by a vote of 3:0.
b) Victoria Sebastiani, TMK 6-9-011-003-0000
Request to reconsider denial of Taxpayer's Notice of Appeal
A letter received from Ms. Sebastiani was presented requesting a reconsideration of
the board's denial of her appeal. Ms. Sebastiani's appeal was not filed within the time
provided by law and its receipt was denied by the board. A call for questions was
made.
Mr. David moved to deny the request to reconsider the denial of appeal.
Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a
vote of 3:0.
c) James Burgess, TMK 7-8-006-032-0000
Board's acceptance or denial of request for appeal of assessment
A letter received from Mr. Burgess was presented requesting an appeal of the
assessed values of his property without the necessary appeal form and filing fee.
County stated that the letter was received a couple of days prior to the appeal
deadline and it did not provide a contact telephone number for Mr. Burgess to allow
the County to contact him for the filing fee. Prior to this hearing, additional information
was provided to the County by Mr. Burgess along with a filing fee. A call for questions
was made.
Mr. Church moved to accept the appeal request and schedule it for hearing.
Seconded by Mr. David. A call for discussion was made. Motion passed by a
vote of 3:0.
0
d) Jody Watt, TMK 7-7-025-081-0000
Board's acceptance or denial of Taxpayer's Notice of Appeal
The board was presented with appeals filed by Ms. Watt for tax years 2010 and 2011
for the denial of the homeowner's exemption. Due to the Board's decision in Case No.
20781 above, they found it not necessary to accept or deny the additional appeals
filed by Ms. Watt. Mr. Church instructed the County to return the check for filing fees
paid by Ms. Watt for the additional appeals. No further action taken.
ANNOUNCEMENTS
No announcements were made.
ADJOURNMENT
Meeting adjourned at 2:53 p.m.
Respectfully submitted,
��zaXea (Iyl�a) ywai�r
Elizabeth (Nina) Swain
Real Property Appeals Board Clerk
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