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Home My WebLink About2013-09-24 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Tuesday, September 24, 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 Real Property Appeals Board Clerk Elizabeth Nina Swain. /_1:�iVE1-TiL•:UAi'i1Ta'i1�llCaifTa��Y_Pi1C•�•a STATEMENTS FROM THE PUBLIC There were no statements from the public. APPROVAL OF MEETING MINUTES Board Members were provided with minutes from the August 27 and 28 meetings held in Kailua-Kona at the West Hawaii Civic Center. No corrections were noted. Mr. Kualii moved to approve the minutes for the meetings of August 27t" and 28t" 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 #20827 — HARMON, GREGORY TMK 7-4-007-040-0000 Present were appellant Gregory Harmon and County appraiser Mary Ann Todd -Waller. Property located on Hao Kuni Street in the Paniolo Country subdivision. Appeal on land and building values. Appellant presented his case. County presented their case and recommended sustaining the 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 #20836 — KOCHAROV, KONSTANTIN & ANNA TMK 7-3-052-032-0000 Case was called at 9;35 a.m. and appellants were not present. Present was County appraiser Mary Ann Todd -Waller. Property located on Hiolani Street in the Puuhonua subdivision. Appeal on building value. County presented their case together with any and all information provided by the appellants. County recommended sustaining the building value. A call for questions was made. Mr. David moved to accept the County's valuation for the land and building. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 3:0. CASE #20808 — COCHRAN, PHILIP LEE III TMK 7-3-057-018-0000 Appellant was not present. Mr. Pike presented to the Board a signed settlement agreement between the County and the appellant with a land value of $121,100 and building value of $293,100 for a total of $414,200. A call for questions was made. Mr. Church moved to accept the settlement as read. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 3:0. 2 CASE #20965 — BRE/WAIKOLOA LLC TMK 6-9-007-008-0000 Appellant was not present. Mr. Pike presented to the Board a signed settlement agreement between the County and the appellant with a land value of $11,720,600 and building value of $40,646,100 for a total of $52,366,700. A call for questions was made. Mr. Church moved to accept the settlement as read. Seconded by Mr. David. A call for discussion was made. Motion passed by a vote of 3:0. CASE #20872 — O'TOOLE, MICHAEL & DIANE TMK 6-9-005-030-0000 Appellants were not present. The Board was presented with a written request from the appellants to have their case hearing rescheduled due to a medical emergency out—of-state. A call for questions was made. Mr. Church moved to have the case rescheduled to the October hearings in Hilo. Seconded by Mr. David. A call for discussion was made. Motion passed by a vote of 3:0. CASE #20757 — ROGALSKI, BRANDON / RASZKOWSKI, KATHLEEN TM K 7-7-029-061-0000 Case #20757 was rescheduled from August 27, 2013 due to Mr. David's recusal and lack of a quorum thereafter. Therefore, due to Mr. David's imminent request to again recuse himself from the case and Mr. D'Amico's absence, County requested that Case #20757 be postponed to the 1:30 p.m. hearings of which Mr. D'Amico would then be present. A call for questions was made. Mr. Church moved to reschedule Case No. 20757 for the afternoon due to the lack of quorum. Seconded by Mr. Kualii. 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. 20867 TMK 6-8-022-007-0012 KNUEVER, KURT/JUTTA Case No. 20849 TMK 6-8-022-028-0056 BADER, RICHARD F Case No. 20839 TMK 6-8-033-023-0000 KEHRIOTIS, JOHN Case No. 20982 TMK 6-9-011-013-0000 KOLEA PROPERTIES LLC Case No. 20842 TMK 6-9-011-019-0051 WOJTCZAK, HENRY A/WOJTCZAK, ANN C 3 Case No. 20969 TMK 7-2-010-022-0000 WB KD ACQUISITION LLC Case No. 20976 TMK 7-2-036-007-0000 WB KUKIO RESORTS LLC Case No. 20975 TMK 7-2-036-008-0000 WB KUKIO RESORTS LLC A call for questions was made. Mr. Church moved to accept the withdrawals as read. Seconded by Mr. David. 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 1 -page Appeals Agenda containing information on four 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. Kualii moved to accept the settlements as listed on the settlement agenda for 9:00 a.m. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 3:0. Recessed: 9:52 a.m. Reconvened: 1:30 p.m. Board Member Michael D'Amico was present for the 1:30 p.m. appeal hearing cases. CASE #20757 — ROGALSKI, BRANDON / RASZKOWSKI, KATHLEEN TM K 7-7-029-061-0000 Mr. David's request for recusal from Case No. 20757 was granted by Mr. Church. Present were appellants Brandon Rogalski and Kathleen Raszkowski. Also present was County appraiser Ellsworth Hulihee. Property located on Hookaana Street in the Alii Heights subdivision. Appeal on building value and denial of homeowner's exemption. Appellants presented their case. County presented their case and recommended sustaining the values and the denial of the homeowner's exemption for the first half of the year. A call for questions was made. Mr. D'Amico moved to sustain the County's building value based on the data supplied. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 3:0. 12 Mr. D'Amico moved to deny the homeowner's exemption for the first half of the year based upon the County Ordinance. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 3:0 with Mr. David recused. CASE #20774, 20776 & 20777 — SAN DUSKY, GEORGE TMK 7-6-014-018-0000, 7-6-014-019-0000 & 7-6-014-020-0000 Present were appellant George Sandusky and County appraiser Ellsworth Hulihee. Property located on Heenalu Road east of Alii Drive. Appeal on land value. Appellant presented his case. County presented their case and recommended reducing the land value to $194,900. A call for questions was made. Mr. Church moved to reschedule the case to allow the County time to review the information provided by the appellant for parcel 18. Seconded by Mr. Kualii. A call for discussion was made. After discussion, Mr. Church withdrew his motion and Mr. Kualii withdrew his second. Mr. Church moved to sustain the County's value for parcel 18. Seconded by Mr. Kualii. A call for discussion was made. After discussion it was requested that Case Nos. 20776 and 20777 be incorporated into the current presentation of Case No. 20774. Appellant presented his case. County presented their case. A call for questions was made. Mr. Church moved to amend his motion to sustain the County's value for parcels 18, 19 and 20. Seconded by Mr. David. A call for discussion was made. After discussion, Mr. Church withdrew his motion and Mr. David withdrew his second. Mr. Church moved to reduce parcel 18 to $100,000, reduce parcel 19 to $100,000 and sustain parcel 20 at $411,100. Seconded by Mr. David. A call for discussion was made. Motion passed by a vote of 4:0 CASE #20766 — STENBERG, DAN TMK 8-2-008-016-0000 Present were appellant Dan Stenberg and County appraiser Matthew Radmilovic. Property located on lower Napoopoo Road. Appeal on property class. Appellant presented his case. County presented their case and recommended reducing the land value to $282,000 and building value to $1,276,300. A call for questions was made. 5 Mr. David moved to reduce the land value to $282,000 and building value to $1,276,300 with no exemption. Seconded by Mr. Church. A call for questions was made. Motion passed by a vote of 4:0. CASE #20869 — LAMBRECHT, ROY TMK 7-5-016-054-0000 Mr. Church requested a recusal from Case No. 20869 due to his personal relationship with the appellant. Vice -Chair Albert Kualii took over the proceedings. Present were appellant Roy Lambrecht and County appraiser Ellsworth Hulihee. Property located on Lolo Lane off Hualalai Road. Appeal on land value. Appellant presented his case. County presented their case and recommended sustaining the value. A call for questions was made. Mr. D'Amico moved to sustain the County's land value. Seconded by Mr. David. A call for discussion was made. Motion passed by a vote of 3:0 with Mr. Church recused. Recessed: 3:10 p.m. Reconvened: 3:21 p.m. CASE #20873 — SMITH, DEXTER TMK 8-1-009-039-0000 Appellant was not present. Present was County appraiser Matthew Radmilovic. Property located Mauka of Kealakekua Bay off of Kaawaloa 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 $282,000. A call for questions was made. Mr. David moved to accept the County's recommendation to reduce the land value to $282,000. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. CASE #20987 — BIG SURF TRUST TMK 7-5-005-012-0000 Appellants were not present. 0 The Board was presented with a written request from the appellants to have their case hearing rescheduled due to the completion of appraisals. A call for questions was made. Mr. Church moved to have reschedule the case to the October hearings in Hilo. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 4:0. WITHDRAWN CASES Board was presented with requests for withdrawal of appeals for the following cases Case No. 20778 TMK 7-4-010-039-0000 FPA NORTH KONA ASSOCIATES LLC Case No. 20854 TMK 7-4-015-007-0000 QUEEN LILIUOKALANI ESTATE Case No. 20960 TMK 7-5-006-020-0000 IWF KKH LLC Case No. 20838 TMK 7-6-010-004-0000 MCMICHAEL, LOKELANI A call for questions was made. Mr. Church moved to accept the withdrawals as read. Seconded by Mr. D'Amico. 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 seven 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. Mr. Church presented questions for Case No. 20758 on the land value being below appellant's requested value. County appraiser Ellsworth Hulihee responded. Mr. David presented questions for Case Nos. 20829, 20844 and 20845 on the large reduction in land values. County appraiser Ellsworth Hulihee responded. Mr. Kualii moved to accept the settlements as listed on the 1:30 p.m. settlement agenda. Seconded by Mr. Church. 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 3:45 p.m. Respectfully submitted, ��zaXea (Iyl�a) ywal�' Elizabeth (Nina) Swain Real Property Appeals Board Clerk 0