Loading...
HomeMy WebLinkAbout2012-07-11 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Wednesday, July 11, 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 9:00 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. 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 #19102 — OLSON, KEITH ROBERT TM K 7-1-006-078-0000 Present were appellants Keith Olson and Mary Park. Present for the County was appraiser Mary Ann Todd -Waller. Property located on Puu Kamanu Loop in the Puu Lani Ranch subdivision. 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. Church moved to reduce the building value by six percent (6%) which would bring the first building to $180,000 and the second building to $120,000 for a total of $300,000 with no change in the land value for a total of $482,100. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 3:0. CASE #19112 — MORGAN, CRAIG & MORGAN, MICHAELA TMK 7-5-020-014-0087 Case called at 9:38 a.m. and appellant was not present. Present for the County was appraiser Angie Metriyakool. Property located on Alii Drive in the Royal Sea Cliff condominium complex. Appeal on building value. County presented their case together with any and all information provided by the appellant. County recommended sustaining the assessment. A call for questions was made. Mr. Takai moved to sustain the County's land and building values. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 3:0. CASE #19187 — AOAO OF KONA RIVIERA VILLA TMK 7-5-020-032-0001 Case called at 9:47 a.m. and appellant was not present. Present for the County was appraiser Angie Metriyakool. Property located on Alii Drive in the Kona Riviera condominium complex. Appeal on land and building values. County presented their case together with any and all information provided by the appellant. County recommended reducing the building value to $241,000 and sustaining the land value at $43,800. A call for questions was made. Mr. Church moved to reduce the building value to $241,000 with the land remaining at $43,800 for a total of $285,000 as recommended. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 3:0. 2 CASE #19148 — WILLIAMS, JAMES TM K 7-5-035-001-0000 Case called at 10:00 a.m. and appellant was not present. Present for the County was appraiser Ellsworth Hulihee. Property located on Alii Drive in the Alii Point subdivision. Appeal on land and building values. County presented their case together with any and all information provided by the appellant. County recommended reducing the land value to $255,200 and sustaining the building value. A call for questions was made. Mr. Church moved to decrease the land value to $210,000 and the building value to $620,000 for a total of $830,000. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 3:0. Recessed: 10:23 a.m. Reconvened: 10:38 a.m. CASE #19395 —SUDBURY, RALPH TMK 7-5-036-037-0000 Appellant was not present. Present for the County was appraiser Ellsworth Hulihee. Property located on Kawena Street in the Kawena Place subdivision. 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 value and reducing the building value to $711,000. A call for questions was made. Mr. Church moved to sustain the County's building assessment and the land value reduced to the taxpayer's opinion of $320,000. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 3:0. CASE #19616 — HONG, MICHELLE TMK 7-5-042-007-0000 Case called at 11:00 a.m. and appellant was not present. Present for the County was appraiser Ellsworth Hulihee. Property located on Hookuku Moho Place in the Pualani Estates subdivision. Appeal on building value. 3 County presented their case together with any and all information provided by the appellant. County recommended sustaining the assessment. A call for questions was made. Mr. Takai moved to sustain the County's land and building values. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 3:0. CASE #19089 — GREEN, DANIEL & ANGELA TM K 7-1-006-072-0000 Appellant was not present. Present for the County was appraiser Mary Ann Todd -Waller. Property located on Puu Kamanu Loop in the Puu Lani Ranch subdivision. 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 County's land and building values. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 3:0. CASE #19551 — TAMIYA, SHARON, TRUSTEE / TAMIYA FAMILY TRUST TM K 7-1-006-105-0000 Appellant was not present. Present for the County was appraiser Mary Ann Todd -Waller. Property located on Puu Lani Drive in the Puu Lani Ranch subdivision. Appeal on building value. 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 County's land and building assessments. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 3:0. CASE #19556 — PATOSKIE, JOSEPH TM K 7-1-006-087-0000 Appellant was not present. Presented to the Board was appellant's written request to reschedule his hearing. A call for questions was made. Mr. Takai moved to reschedule Case No. 19556 to the September hearings as scheduled by the County. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 3:0. 0 SETTLEMENTS — 9:OOA APPEALS AGENDA County presented to the Board a 1 -page Appeals Agenda containing information on five 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. Board questioned the agreed to building value in Case No. 19642. County appraiser Mary Ann Todd -Waller was present and responded. Board questioned the agreed to land value in Case No. 19120. County appraiser Ellsworth Hulihee was present and responded. No further questions. Mr. Takai moved to accept the settlements as listed on the one-page agenda for the 9:00 settlements. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 3:0. Recessed: 11:37 a.m. Reconvened: 1:30 p.m. WITHDRAWN CASES Presented to the Board was appellant's request to withdraw his appeal in the following case: CASE #19607 — GIENGER, DEAN TMK 6-8-012-027-0000 A call for questions was made. Mr. Takai moved to accept the withdrawal of the appeal for Case No. 19607. Seconded by Mr. Church. 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 2 -page Appeals Agenda containing information on ten 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 the agreed to land value in Case No. 19401, TMK 6-8-003-028-0000. Mr. Pike responded for the County. Board questioned the agreed to land value in Case No. 19604, TMK 6-9-009-009-0000 as being below the taxpayer's requested value. County appraiser Angie Metriyakool was present and responded. 5 Board questioned the agreed to land value in Case No. 19601, TMK 6-9-011-014-0000 as being below the taxpayer's requested value. County appraiser Angie Metriyakool was present and responded. Board questioned the agreed to building value in Case No. 19181, TMK 7-3-051-044-0001. Mr. Sitko responded for the County. No further questions. Mr. Takai moved to accept the 1:30 settlement as listed on pages 1 and 2 of the agenda. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 3:0. CASE #19602 — BRUINGTON, EUGENE TMK 7-3-033-033-0000 Case was called at 1:42 p.m. and appellant was not present. County appraiser assigned to the case, Mary Ann Todd -Waller, also was not present. Mr. Pike informed the Board he did not have an information packet available for the Board for the case and that the appraiser was back at the office. Mr. Pike stated that the appraiser had provided him with an unsigned settlement letter that was sent to the appellant. Mr. Pike further stated that the appraiser had received a verbal agreement from the appellant and that the signed original was being mailed to the Real Property Tax office. The Board presented questions to Mr. Masuda and requested guidance as to the rules and options of the Board. Mr. Masuda advised the Board that it was their option to continue the case to the next available hearing date so they could be presented with the complete packet with case information and also that an unsigned agreement is not binding. Mr. Takai moved to reschedule the hearing to September. 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. NEW BUSINESS No discussion held on new business. ANNOUNCEMENTS The next appeal hearings are scheduled for Wednesday and Thursday, July 18 and 19, in Hilo. 0 ADJOURNMENT Meeting adjourned at 1:50 p.m. Respectfully submitted, alzakd ONra) Swam Elizabeth (Nina) Swain, Secretary Exhibit A Exhibit B