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Home My WebLink About2012-07-10 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Tuesday, July 10, 2012 West Hawai'i Civic Center Department of Liquor Control Conference Room Kailua-Kona, Hawaii CALL TO ORDER Chairman Albert Kualii called the meeting to order at 9:05 a.m. Present were: Board Members Albert Kualii, Wesley Takai and Scott Church; 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 6t" organizational meeting minutes. No corrections were noted by the Members. Mr. Takai moved to accept the minutes of the March 6 meeting. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 3:0. TAX APPEAL CASE HEARINGS Note: 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. No appellants were present at the start of the appeal case hearings. WITHDRAWN CASES Presented to the Board were appellants' requests to withdraw their appeals in the following cases: CASE #19410 — DOUGLAS, RANDY & LANGTON, CHERYL ANN TMK 6-6-010-024-0000 CASE #19605 — MARTIN, JON TMK 6-9-006-007-0000 CASE #19367 — MORRIS TRUST TM K 6-9-006-031-0001 A call for questions was made. Mr. Church moved to approve the withdrawal of appeals for the three cases as read. Seconded by Mr. Takai. 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 3 -page Appeals Agenda containing information on 14 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. No questions from the Board. Mr. Takai moved to accept the 9:00 settlements as listed on pages 1 through 3 on the agenda. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 3:0. NEW BUSINESS The Board was presented with a letter received from Samuel Grace requesting consideration to file an appeal on the denial of a homeowner's exemption for TMK 8-9-003-006-0000. The letter was received by the Real Property Tax Office in a timely manner however the filing fee was omitted by Mr. Grace stating that the fee would be paid upon approval by the Board to hear his appeal. Also presented was a letter to Mr. Grace from Michael McCall, former Assistant Tax Administrator for the Real Property Tax Office, informing Mr. Grace of the procedures of the Board of Review for the review of his letter and further requirements by the Real Property Tax Office. Members discussed the matter and referred to Mr. Masuda as to their legal questions. No further discussion held. Mr. Church moved to allow Mr. Grace to pay the $50 filing fee, that the Board waive the condition of the deadline for the filing of the appeal which will allow the Board of Review to hear his appeal at a future date. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 3:0. ANNOUNCEMENTS County introduced to the Board newly hired staff/appraisers for the Real Property Tax Office. Introductions were made for Matthew Radmilovic, who works in the Kona office, and Jaime Ortiz Nava, who works in the Hilo office. 2 Recessed: 9:40 a.m. Reconvened: 1:28 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 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 #19133 — KIENDL, HANS TM K 7-5-001-164-0000 Present were appellant's representative Reba Mae Silva, Realtor, and County appraiser Ellsworth Hulihee. Property located at 75-5305A Mamalahoa Highway, Kailua-Kona. Appeal on land value. Appellant's representative presented their case. County presented their case and recommended sustaining the assessment. A call for questions was made. Mr. Church moved to provide time to have the appellant obtain an agreement between the owner of the adjoining parcel and the appellant and continue the hearing to August 7t" in Kona. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 3:0. CASE #19072 — HARMON, GREGORY TMK 7-4-007-040-0000 Present were appellant Greg 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 reducing the building value to $393,400 and sustaining the land value. A call for questions was made. Mr. Church moved to sustain the land value and approve the reduction of the building value to $393,400. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 3:0. 3 CASE #19568 — BROWN, CLARENCE & DEBORAH TMK 7-5-007-017-0052 Case called at 1:50 p.m. and appellant was not present. Present was County appraiser Angie Metriyakool. Property located on Alii Drive in the Kona Plaza Condominium complex. Appeal on land and building values. County presented their case together with any and all information provided by the appellant. County recommended sustaining the land and building values. A call for questions was made. Mr. Church moved to accept the County's assessed values. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 3:0. WITHDRAWN CASES Presented to the Board were appellants' requests to withdraw their appeals in the following cases: CASE #19586 — DUVOISIN, RICK TMK 1-5-093-052-0000 CASE #19200 — PATTON, BETTY TMK 7-4-009-110-0000 CASE #19099 — FPA NORTH KONA ASSOCIATES, LLC TMK 7-4-010-039-0000 CASE #19618 — LBUBS 2007-C2 ALII DRIVE LLC TMK 7-5-009-025-0000 CASE #19619 — LBUBS 2007-C2 ALII DRIVE LLC TMK 7-5-009-027-0000 CASE #19620 — LBUBS 2007-C2 ALII DRIVE LLC TMK 7-5-009-028-0000 A call for questions was made. Mr. Takai moved to accept the withdrawals of the appeals for the cases presented by the County. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 3:0. 0 CASE #19615 — REGENCY HUALALAI NAMAKUA TMK 7-5-010-015-0000 Appellant was not present. Presented to the Board was appellant's written request to reschedule their hearing. A call for questions was made. Mr. Church moved to accept the rescheduling of Case No. 19615 to September 11th at 1:30 p.m. Seconded by Mr. Takai. 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 1 -page Appeals Agenda containing information on six 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. Board questioned values in Case No. 19190, TMK 7-4-007-103-0000. Appraiser was not present to respond. Board questioned values in Case No. 19552, being below the taxpayer's requested value. present and responded. No further questions. TMK 7-5-005-015-0000 as to building value County appraiser Ellsworth Hulihee was Mr. Takai moved to accept the settlements for the 1:30 hearings as listed on the 1 - page agenda. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 3:0. OLD BUSINESS No discussion held on old business. ANNOUNCEMENTS No announcements were made. ADJOURNMENT Meeting adjourned at 2:30 p.m. Respectfully submitted, alzakd ON,ya) Swam Elizabeth (Nina) Swain, Secretary 5 Exhibit A Exhibit B