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HomeMy WebLinkAbout2013-09-25 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Wednesday, September 25, 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, Michael D'Amico, 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. 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 #20848 — HESS FAMILY TRUST TMK 7-2-015-015-0000 Present were appellants Karl and Sylvia Hess, Trustees of the Hess Family Trust, and their witness Kaz Shigezawa. Also present was County appraiser Mary Ann Todd -Waller. Property located on Pakakui Place in the Makalei Estates subdivision. Appeal on the denial of Non -Dedicated Agricultural Use. Appellant presented their case. County presented their case and recommended sustaining the denial. A call for questions was made. Mr. Church moved to not accept the denial of the Non -Dedicated Ag Use application by the County. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 4:0. CASE #20782 — ANDERSON, MICHAEL E TM K 7-6-014-001-0000 Present were Michael Anderson 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 sustaining the land value at $561,100. A call for questions was made. Mr. Church moved to reduce the County's assessment by fifty percent (50%). Seconded by Mr. David. A call for discussion was made. After discussion, Mr. Church withdrew his motion and Mr. David withdrew his second. Mr. D'Amico moved to reduce the land value by twenty percent (20%) to $448,900. Seconded by Mr. Church. 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. 20947 Case No. 20812 Case No. 20971 Case No. 20803 TMK 7-2-028-019-0000 TMK 7-5-018-071-0024 TMK 7-5-018-071-0060 TMK 7-6-012-067-0000 A call for questions was made. GROSS, JENARD M STAHMER, WAYNE CHIEN, SHIN -CHI JOHNSON, RAYMOND Mr. Church moved to accept the withdrawals. Seconded by Mr. Kualii. 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 nine cases that had reached settlement agreements between the County and the respective appellants. A copy of the agenda is attached hereto as Exhibit A. 2 Mr. Church presented questions for Case Nos. 20811, 20807, 20805 and 20804 as to the land value being below appellant's requested value. County appraiser Mary Ann Todd - Waller responded. A call for questions was made. Mr. Kualii moved to accept the settlements as listed on the 9:00 a.m. settlement agenda. 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 Next meetings scheduled for October 22 and 23 in Hilo at the Aupuni Center Conference Room. ADJOURNMENT Meeting adjourned at 10:25 a.m. Respectfully submitted, ��zaXea (Iyl�a) ywai�r Elizabeth (Nina) Swain Real Property Appeals Board Clerk 3