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Home My WebLink About2013-10-23 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Wednesday, October 24, 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 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 #20910 to 20919, 20878, 20881, 20884 to 20886, 20888, 20890, 20892, 20895, 20896, 20879, 20880, 20882, 20883, 20889, 20891, 20894, 20897, 20898, 20887, 20893, 20899, 20901 to 20907 MOANIALA HOLDINGS LLC TM K 2-4-082-001-0000, 2-4-082-002-0000, 2-4-082-004-0000 to 2-4-082-013-0000, 2-4- 082-016-0000, 2-4-082-017-0000, 2-4-082-019-0000, 2-4-082-020-0000, 2-4-082-023-0000 to 2-4-082-026-0000, 2-4-082-029-0000 to 2-4-082-031-0000, 2-4-082-034-0000 to 2-4-082- 037-0000, 2-4-082-039-0000, 2-4-082-045-0000 to 2-4-082-050-0000, 2-4-082-052-0000 to 2-4-082-056-0000 Present were appellant's representatives Jim Pappas and Jim Lee. Also present was County appraiser Marilyn Veincent. Properties located in the Hilo Hillside subdivision off of the Puainako extension. All appeals on land value. Appellant's representatives presented their case. County presented their case and recommended sustaining all land values. A call for questions was made. Mr. Church moved to adjust the assessments for all lots to $182,500. Seconded by Mr. David. A call for discussion was made. Motion passed by a vote of 4:0. CASE #20872 — O'TOOLE, MICHAEL & DIANE TMK 6-9-005-030-0000 Present were appellants Michael and Diane O'Toole and County appraiser Theron Hoku Manning. Property located on Puako Beach Drive. Appeal on land and building values. Appellants presented their case. County presented their case and recommended sustaining the assessment. A call for questions was made. Mr. D'Amico moved to sustain the County's assessment. Seconded by Mr. David. A call for discussion was made. Motion passed by a vote of 4:0. CASE #20978 — EISENBERG, MARK / EISENBERG, MAXINE TMK 2-2-039-060-0000 Appellants were not present. Present was County appraiser Dori Ayap. Property located on Kekela Street off of Puainako Street. Appeal on building value. County presented their case together with all of the information provided by the appellant. County recommended sustaining the value. A call for questions was made. Mr. Church moved to sustain the County's assessment for building and land. Seconded by Mr. David. A call for discussion was made. Motion passed by a vote of 4:0. 2 CASE #20987 — BIG SURF TRUST TMK 7-5-005-012-0000 Appellants were not present. Present was County appraiser Ellsworth Hulihee. Property located on Kona Bay Drive next door to the King Kamehameha Hotel. 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. D'Amico moved to assess the land value at $8,500,000. Seconded by Mr. Church. A call for discussion was made. Motion failed by a vote of 1:3 with Mr. Church, Mr. David and Mr. Kualii voting against the motion. Mr. Church moved to sustain the County's land value. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 3:1 with Mr. D'Amico voting against the motion. WITHDRAWN CASES Board was presented with request for withdrawal of appeal for the following case: Case No. 20957 TMK 2-1-012-025-0000 SOUTHERN FOODS GROUP LP A call for questions was made. Mr. Church moved to accept the withdrawal of Case No. 20957. Seconded by Mr. David. 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 1 -page Appeals Agenda containing information on one case that had reached settlement agreement between the County and the appellant. A copy of the agenda is attached hereto as Exhibit A. A call for questions was made. Mr. Church moved to accept the settlement. 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. Note: Mr. D'Amico was not present upon reconvening with the 1:30 p.m. session. 3 CASE #20857 & 20858 — GRAPHIC IMAGES HAWAII TMK 2-2-044-035-0000 Present were appellant's representative Roland Higashi and County appraiser Jaime Ortiz Nava. Property located on Kanoelehua Avenue at the corner of Kahaopea Street. Appeal on land values. Appellant's representative presented their case. County presented their case and recommended sustaining the values. A call for questions was made. Mr. David moved to accept the County's value as presented for Case No. 20857. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 3:0. Mr. Church moved to reduce the value to $300,000 for Case No. 20858. Seconded by Mr. David. A call for discussion was made. Motion passed by a vote of 3:0. CASE #20817 — HIGASHI, ROLAND TMK 6-2-013-013-0079 Present were appellant Roland Higashi. Mr. Pike presented for the County on behalf of appraiser Angie Metriyakool. Property located in Waiulaula at the Mauna Kea Resort. Appeal on building value. Appellant presented his case. County presented their case and recommended sustaining the building value. A call for questions was made. Mr. David moved to sustain the County's values. Seconded by Mr. Church. A call for questions was made. Motion passed by a vote of 3:0. CASE #21062 — SALAZAR, ELAINE STEPHANIE TMK 2-2-044-030-0000 Present were appellant Stephanie Salazar, County Clerical Supervisor June Ban and County appraiser Dori Ayap. Property located on Kahaopea Street. Appeal on land and building values and the denial of homeowner's exemption. 12 Appellant presented her case on the denial of exemption. County presented their case and recommended sustaining the denial. A call for questions was made. Mr. David moved to sustain the County's recommendation on the homeowner's exemption. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 3:0. Appellant presented her case on the land and building values. County presented their case and recommended sustaining the land value at $177,400 and reducing the building value to $165,500. A call for questions was made. Mr. Church moved to sustain the land value at $177,400 and reduce the building value to $165,500. Seconded by Mr. David. A call for discussion was made. After discussion, Mr. Church withdrew his motion and Mr. David withdrew his second. Mr. David moved to reduce the land value to $140,000 and building value to $150,000. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 3:0. CASE #20810 — LEINEWEBER, JOE TMK 1-5-111-102-0000 Appellant was not present. Present was County Clerical Supervisor June Ban. Property located on Puhi Street in Hawaiian Shores. Appeal on the denial of Affordable Rental Housing Program. 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. Church moved to sustain the County's denial. 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. 21379 TMK 1-5-057-023-0000 LAVASSEUR-MULLEN ANNE Case No. 20909 TMK 1-5-061-010-0000 JWANISIK, DAVID Case No. 20908 TMK 2-1-017-044-0000 JWANISIK, DAVID 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. 5 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 moved to accept the settlements as listed on the 1:30 settlement agenda. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 3:0. OLD BUSINESS No old business discussed. NEW BUSINESS No new business discussed. ANNOUNCEMENTS Next meeting scheduled for November 6 in the Department of Liquor Conference Room at the West Hawaii Civic Center. ADJOURNMENT Meeting adjourned at 3:30 p.m. Respectfully submitted, ��zaXea (Iyl�a) ywal�' Elizabeth (Nina) Swain Real Property Appeals Board Clerk 0