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HomeMy WebLinkAbout2013-10-22 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Tuesday, October 23, 2013 Aupuni Center Conference Room Hilo, 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, Michael D'Amico and Donald David; Deputy Corporation Counsel Renee Schoen; Real Property Tax Administrator Stanley Sitko, Real Property Tax Assistant Administrator Lisa Nahoopii, 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 Renee Schoen 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 #20415 —ANDERSON, NEIL TM K 1-5-005-015-0000 Appellant was not present. Present was County appraiser Sally Kaaiakamanu. Property located in the Nanawale Homesteads area near Pahoa. Appeal on land value for the 2006 amended assessment. County presented their case together with any and all information provided by the appellant. County recommended sustaining the value. A call for questions was made. Mr. David moved to sustain the County's value at $112,100. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. CASE #20416 —ANDERSON, NEIL TM K 1-5-005-015-0000 Appellant was not present. Present was County appraiser Sally Kaaiakamanu. Property located in the Nanawale Homesteads area near Pahoa. Appeal on land value for the 2007 amended assessment. County presented their case together with any and all information provided by the appellant. County recommended sustaining the value. A call for questions was made. Mr. David moved to sustain the value at $383,600. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. CASE #20417 —ANDERSON, NEIL TM K 1-5-005-015-0000 Appellant was not present. Present was County appraiser Sally Kaaiakamanu. Property located in the Nanawale Homesteads area near Pahoa. Appeal on land value for the 2008 amended assessment. County presented their case together with any and all information provided by the appellant. County recommended reducing the value to $292,200. A call for questions was made. Mr. Church moved to accept the decrease in the County's value. Seconded by Mr. David. A call for discussion was made. Motion passed by a vote of 4:0. CASE #20418 —ANDERSON, NEIL TM K 1-5-005-015-0000 Appellant was not present. Present was County appraiser Sally Kaaiakamanu. Property located in the Nanawale Homesteads area near Pahoa. Appeal on land value for the 2009 amended assessment. County presented their case together with any and all information provided by the appellant. County recommended reducing the value to $200,700. A call for questions was made. 2 Mr. Church moved to accept the County's recommendation of $200,700. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 4:0. CASE #20419 —ANDERSON, NEIL TM K 1-5-005-015-0000 Appellant was not present. Present was County appraiser Sally Kaaiakamanu. Property located in the Nanawale Homesteads area near Pahoa. Appeal on land value for the 2010 amended assessment. County presented their case together with any and all information provided by the appellant. County recommended sustaining the value. A call for questions was made. Mr. David moved to accept the County's valuation and reduce the value to $190,700. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 4:0. CASE #20420 —ANDERSON, NEIL TM K 1-5-005-015-0000 Appellant was not present. Present was County appraiser Sally Kaaiakamanu. Property located in the Nanawale Homesteads area near Pahoa. Appeal on land value for the 2011 amended assessment. County presented their case together with any and all information provided by the appellant. County recommended reducing the value to $181,200. A call for questions was made. Mr. Kualii moved to accept the County's recommendation to reduce the value to $181,200. Seconded by Mr. David. A call for discussion was made. Motion passed by a vote of 4:0. CASE #20421 —ANDERSON, NEIL TM K 1-5-005-015-0000 Appellant was not present. Present was County appraiser Sally Kaaiakamanu. Property located in the Nanawale Homesteads area near Pahoa. Appeal on land value for the 2012 amended assessment. County presented their case together with any and all information provided by the appellant. County recommended reducing the value to $170,100. A call for questions was made. 3 Mr. Church moved to accept the decrease in value to $170,100. Seconded by Mr. David. A call for discussion was made. Motion passed by a vote of 4:0. CASE #20824 —WILLIAMS, DANIEL TM K 1-6-006-027-0000 Appellant was not present. Present was County appraiser Shannon Arquitola. Property located on Aulii Street in Orchidland Estates. Appeal on land value. County presented their case together with any and all information provided by the appellant. County recommended reducing the value to $40,300. A call for questions was made. Mr. Church moved to accept the County's recommendation of $40,300. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 4:0. CASE #20841 — BEHPOUR, ARMAND TM K 1-8-009-038-0000 Appellant was not present. Present was County appraiser Rex Jitchaku. Property located on S. Glenwood Road in Mountain View. Appeal on land value. County presented their case together with any and all information provided by the appellant. County recommended sustaining the value. A call for questions was made. Mr. David moved to accept the County's recommendation to sustain the value at $122,000. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. CASE #21075 — NEIFING, CATHERINE LEE TMK 2-8-019-073-0000 Mr. D'Amico requested a recusal from Case No. 21075. Request was granted by Mr. Church. Appellant was not present. Present was County Clerical Supervisor June Ban. Property located on Kulala Street in the Kulaimano Heights subdivision in Pepeekeo. Appeal on Affordable Rental Housing Program denial. 12 County presented their case together with any and all information provided by the appellant. County recommended sustaining the denial. A call for questions was made. Mr. David moved to grant relief and grant the affordable housing program for 2012. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 3:0 with Mr. D'Amico recused. WITHDRAWN CASES Board was presented with requests for withdrawal of appeals for the following cases: Case No. 20822 Case No. 20786 Case No. 20785 Case No. 20963 Case No. 20800 TMK 1-1-028-166-0000 TMK 1-3-027-024-0000 TMK 1-4-066-081-0000 TMK 1-5-088-089-0000 TMK 1-6-023-073-0000 A call for questions was made. DRAKE, STEPHEN KHTEIAN, BRUCE GRIMM, THOMAS KOHL, KEITH LOGAN, CELINE Mr. Church moved to accept the withdrawals as read. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 10:10 a.m. Reconvened: 10:22 a.m. SETTLEMENTS — 9:OOA APPEALS AGENDA County presented to the Board a 4 -page Appeals Agenda containing information on 20 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 questioned the reduction in building value in Case No. 20823 as being below appellant's requested value. County appraiser Dori Ayap responded. Mr. Church questioned the agreed to land value in Case No. 20979. Mr. Pike responded. Mr. David questioned the agreed to land value in Case No. 20801. County appraiser Keita Jo responded. Mr. Church moved to accept the settlements on the agenda for the 9:00 a.m. cases. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 10:30 a.m. Reconvened: 1:30 p.m. 5 CASE #20862 — SULLIVAN, PATRICK TMK 4-7-007-088-0000 Present were appellant Patrick Sullivan and County appraiser Keita Jo. Property located on Waikoekoe Lane, west of Honokaa. 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 assessed values. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. CASE #20861 — KOBAYASHI, GORDON D / KOBAYASHI, LORI H TMK 1-6-064-056-0000 Present was appellant Lori Kobayashi. Ms. Nahoopii presented for the County on behalf of Clerical Supervisor June Ban. Property located on 36th Avenue in the Orchidland Estates subdivision. Appeal on denial of Affordable Rental Housing Program. Appellant presented her case. County presented their case and recommended sustaining the denial. A call for questions was made. Mr. D'Amico moved to sustain the County's denial. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 4:0. CASE #20953 — HATADA, JEAN TMK 2-4-022-073-0000 Appellant was not present and did call the board clerk to inform the board that she would not be present. Present was County appraiser Marilyn Veincent. Property located on Komomala Drive in Hilo. Appeal on land and building values. County presented their case together with any and all information provided by the appellant. County recommended sustaining the values. A call for questions was made. Mr. David moved to sustain the County's valuation. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. 0 CASE #20984 — ADRIANCE, DOUGLAS TM K 2-5-026-011-0000 Appellant was not present and did contact the board clerk to inform the board that he would not be present. Present was County appraiser Marilyn Veincent. Property located on Ainako Avenue in Hilo. Appeal on building value. County presented their case together with any and all information provided by the appellant. County recommended reducing sustaining the value. A call for questions was made. Mr. Kualii moved to sustain the County's value for the building at $200,000, land value at $117,500 and exemption of $143,500. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. CASE #20877 — LAU, GERALD E/VERNA TMK 2-5-059-027-0000 Appellants were not present. Present was County appraiser Marilyn Veincent. Property located on Kilikina Street off of Ainako Avenue in Hilo. Appeal on land and building values. County presented their case together with any and all information provided by the appellant. County recommended sustaining the values. A call for questions was made. Mr. Church moved to sustain the building value at $430,000 and land value at $105,000. Seconded by Mr. David. A call for discussion was made. Motion passed by a vote of 4:0. CASE #20799 — MOORE, JASON LEE TMK 1-5-039-013-0000 Mr. Pike informed that Board that a request to withdraw the appeal for Case No. 20799 was received from the appellant. A call for questions was made. Mr. Church moved to accept the withdrawal request. Seconded by Mr. David. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 2:35 p.m. Reconvened: 2:41 p.m. 7 SETTLEMENTS — 1:30P APPEALS AGENDA County presented to the Board a 4 -page Appeals Agenda containing information on 18 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. Church presented questions for Case Nos. 20958 and 20951 on the large reduction in land value. County appraiser Shannon Arquitola responded. Mr. David presented questions for Case No. 20813 on the large reduction in building value. Mr. Pike responded on behalf of the County. Mr. Church presented questions on Case Nos. 20847 and 20851 on the large reductions in the building values. Mr. Pike responded on behalf of the County. A call for questions was made. Mr. David moved to accept the settlements as listed on the settlement agenda. Seconded by Mr. Kualii. 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 2:51 p.m. Respectfully submitted, ��zaXea (Iyl�a) ywal�' Elizabeth (Nina) Swain Real Property Appeals Board Clerk 0