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Home My WebLink About2012-09-11 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Tuesday, September 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, Scott Church and Michael D'Amico; Deputy Corporation Counsel Craig Masuda; Real Property Tax Assistant Administrator Lisa Naho'opii; Real Property Tax Appraisal Supervisor Jon Pike and Board Secretary Elizabeth Nina Swain. STATEMENTS FROM THE PUBLIC There were no statements from the public. TAX APPEAL CASE HEARINGS Note: There were no members from the public present at the start of the appeal case hearings. 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 #19602 — KIENDL, HANS TMK 7-3-033-033-0000 Appellant was not present. County appraiser Mary Ann Todd -Waller was present for the County. Property located on Awakea Street in the Kona Palisades 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 building value to $344,300 and sustaining the land value at $106,600. A call for questions was made. Mr. Takai moved to accept the County's recommendation to lower the building value to $344,300 and sustain the land value at $106,600 for a total of $450,900. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 4:0. CASE #19462 — KONAVOLL LLC TMK 7-3-054-027-0000 Appellant was not present. County appraiser Mary Ann Todd -Waller was present for the County. Property located on Laiku Place in the Keahole Mauka 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 assessed values. A call for questions was made. Mr. Church moved to accept the County's assessments for land and building. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #19661 — WHITE, ROCK & KIM TMK 7-3-055-017-0000 Appellant was not present. County appraiser Mary Ann Todd -Waller was present for the County. Property located on Hamo Street in the Kona Hills 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 building and land values. A call for questions was made. Mr. Takai moved to sustain the County's building and land values for a total of $1,109,600. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. CASE #19544 — CRAYCROFT, WAYNE H TRUST TMK 7-5-019-003-0131 Appellant was not present. County presented to the Board a settlement agreement executed by the appellant with a land value of $58,800 and building value of $311,200 for a total of $370,000. A call for questions was made. 2 Mr. Takai moved to accept the settlement with a total of $370,000. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. CASE #19087 — KAI ALA PARTNERS LLP TMK 7-5-019-018-0000 Appellant was not present. County appraiser Ellsworth Hulihee was present for the County. Property located on Alii Drive, South of Lunapule Road. Appeal on land 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. D'Amico moved to sustain the County's values at $77,500 for the building and $538,700 for the land for a total of $616,200. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #19092 —WALTER, DOUGLAS TMK 7-5-018-071-0013 Appellant was not present. County informed the Board of appellant's signed request to withdraw his appeal in Case No. 19092. A call for questions was made. Mr. Takai moved to accept the withdrawal. Seconded by Mr. D'Amico. 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 (9) 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 being lower than the appellant's requested value for Case No. 19073. County appraiser Ellsworth Hulihee was present and responded. No further questions. Mr. Takai moved to accept the settlements listed on pages 1 and 2 of the 9:00 a.m. hearing schedule. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. 3 NEW BUSINESS At the request of Mr. Masuda, Mr. Kualii called for discussion on new business. Mr. Masuda informed the Board that a clarification of the Board's requirements for the division and its employees needed to be made. A discussion was held as to the requirements for the review and presentation of settlement agreements reached with appellants prior to hearing. After discussion, Mr. Masuda presented the following requirements as pertaining to all settlements presented to the Board: All settlement letters must be signed by all parties. Originals to be forwarded to the Board Secretary for filing. County appraisers need to have available one (1) packet containing the Appeal Data Worksheet and supporting documents. County appraisers will have all data available for the Board to review for questions and/or if requested. Recessed: 10:00 a.m. Reconvened: 1:30 p.m. Note: Prior to the start of the 1:30 p.m. 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. CASE #19561 — KIMBERLY, C J TMK 7-8-012-083-0000 Present were appellant CJ Kimberly and County appraiser Ellsworth Hulihee. Property located on Holua Road in the Keauhou Bay Lots subdivision. Appeal on land value. Appellant presented their case. County presented their case and recommended sustaining the assessment. A call for questions was made. Mr. Church moved to have the land assessment reduced to $260,000. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. 0 CASE #19556 — PATOSKIE, JOSEPH TM K 7-1-006-087-0000 Appellant was not present. County appraiser Mary Ann Todd -Waller was present for the County. County informed the Board that the appellant had just faxed in a written request to have his case rescheduled due to his travel arrangements. Ms. Nahoopii read the appellant's letter to the Board as requested. A call for questions was made. Mr. Church moved to deny appellant's request to reschedule. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 4:0. County appraiser Mary Ann Todd -Waller proceeded with the presentation of the case. Property located in the Puu Lani Ranch subdivision. 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. Church moved to reduce the land assessment to $175,000. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. SETTLEMENTS — 1:30P APPEALS AGENDA County presented to the Board a 2 -page Appeals Agenda containing information on 11 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. Masuda requested to be recused from Case No. 19557 due to his relationship to the appellant and would not provide any advice or participate in any questioning by the Board. For the record, no questions or concerns were presented by the Board for Case No. 19557. Board questioned the removal of the building value in Case No. 19562. Mr. Pike responded on behalf of the County. Board questioned the large reduction in land value in Case No. 19445. County appraiser Ellsworth Hulihee responded on behalf of the County. Board questioned the amount of reduction in Case No. 19100. Mr. Pike responded on behalf of the County. No further questions. 5 Mr. Takai moved to accept the settlements of the 1:30 agenda for September 11 as listed on pages 1 and 2. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. OLD BUSINESS No discussion held on old business. ANNOUNCEMENTS No announcements were made. ADJOURNMENT Meeting adjourned at 2:25 p.m. Respectfully submitted, alzakd ON,ya) Swam Elizabeth (Nina) Swain, Secretary 0 Exhibit A Register Of Appeal Account Tues., Sept. 11, 2012 HAWAII Board Of Review - For Assessment Year 2012 SETTLEMENTS - 9:00 Appeals Agenda PITT Parcel ID OVRPT Owner Name(s) OHIA LANI LLC Claimant Name Address CHIA LANI LLC 2140 ATWOOD DRIVE ANCHORAGE AK 99517 - BLDG 290,500 LAND 112,400 EXEMPTION 0 STIEFF,DANIEL IAN STIEFF, DANIEL 29721 WINDSONG LANE AGOURA HILLS CA 91301 - BLDG 293.200 LAND 18,900 STIEFF.DANIEL 1 29721 WINDSONG LANE AGOURA HILLS CA 91301 - BLDG 271,600 LAND 17,600 MUDDYALERIE A 78-275 MANUKAI ST KAILUA-KONA HI 96740 - BLDG 290,200 LAND 17,600 SCHLEGEL,DAVID E P O BOX 4506 SCHLEGEL,SANDRA J KAILUA KONA HI 96745 :SETTLEMENT - BLDG 293,900 LAND 17,600 TRUSWELL,BYRON WILBUR/PA: 1201 OKANOGAN AVE WENATCHEE WA 98801-3612 - BLDG 243,000 LAND 52,OOD EXEMPTION 0 BRUYATIMOTHY EIMARGARET 3249 S HIGH DRIVE SPOKANE WA 99203 - BLDG 307,600 LAND 58,800 91dg__ Original - -- -Value ----'I [-Value Taxpayer Dispute Final Value Value -_ -- -Bldg 320,300 240,000 80,300 Land 112,400 112,400 0 Total 432,700 352,400 80,300 Ex -Bldg 0 0 0 Ex-tand 0 D 0 TRUSWELL,BYRON WILBUR/PA: 1201 OKANOGAN AVE WENATCHEE WA 98801-3612 - BLDG 243,000 LAND 52,OOD EXEMPTION 0 BRUYATIMOTHY EIMARGARET 3249 S HIGH DRIVE SPOKANE WA 99203 - BLDG 307,600 LAND 58,800 91dg__ -_- -_398,400 Land 18,900 Total 417,300 Ex -Bldg 0 Ex -Land 0 18,900 0 335,000 82,300 0 0 0 0 Bldg -_ -- - 347,200 272,400 74,800 Land 17,600 17,600 0 Total 364,800 290,000 74,800 Ex -Bldg 0 0 0 Ex -Land 0 0 0 Bldg ---391300 --- 287,400 123,900 Land 17,600 17,600 0 Total 408,900 285,000 123,900 Ex -Bldg 0 0 0 Ex -Land 0 0 0 Land Total Ex -Bldg Ex -land Lard Total Ex -Bldg Ex -Land 400,000 329,300 70,700 17,600 17,600 0 417,600 346,900 70,700 0 0 0 0 0 0 266,460 243,000 23,400 52,000 52,000 0 318,400 295,000 23,400 0 0 0 0 0 0 Bldg 337,000 307,600 29,400 Land 58.800 58.800 0 Total 395,800 366,400 29,400 Ex-Bdg 0 0 0 Ex -Land 0 0 0 Page 1 HT500HI Accept File Hear -Time 11 -SE Ind T/P Pitt Case# Accept File Hear -Time 11 -SE Ind T/P Pitt OMx Case# 1966 Accept 14 -MAY -12 File 11 -SEP -2012!91 Hear -Time llSEP-2012/91 Ind ESWAIN TIP Pitt 19572 Case# 19570 Accept 10 -APR -1 File 11 -SEP -2012/910 Hear -Time 11SEP-2012/91�i Ind ESWAIN', TIP Pitt Case# 19567 Accept 10 -APR -12 File Hear -Time 11 -SEP -2012/91 Ind ESWAL T/P Pitt Accept File Hear -Time 11 -SE Ind T/P Pitt Case# Accept File Hear -Time 11 -SE Ind T/P Pitt T/P Pitt Accept 10 -APR -1 File Hear -Time 11 -SEP -2012!91 Ind ESWAI TIP Pitt Case# 19572 Accept 10 -APR -12 File Hear -Time 11 -SEP -2012/910 Ind ESWAINj T/P Pitt Page 2 ' Register Of Appeal Account HT50OHI HAWAII Board Of Review - For Assessment Year 2012 Appeals Agenda Original Taxpayer Dispute Final PITT Par ID Claimant Name NannI OVRPT Owner Nama(s) Address __ Value —] Value ',� I� Value —] E:--Value Other 7-5-019-003-0123 MANON, JOHN Bldg 288,800 263,000 25,800 Case# 19528 MANON,JOHNIMARILYN TR PO BOX 2944 Land 52.000 52,000 0 Accept 11-APR-12 FRIDAY HARBOR WA 98250 Total 340,800 315,000 25,800 File Ex-Bldg 0 0 0 Hear-Time 11-SEP-2012/910 Ex-Land 0 0 0 Init ESWAIN SETTLEMENT–BLDG 263,000 LAND 52,000 T/P Pitt 7d 002-006-M FARIAS, KAREN KEAWEHAWAN Bldg 0 0 0 Case# 19530 KAIAMA,MARY C/O ROY A VITOUSEK III - CADES SHL Land 249,200 100,000 149,200 Accept 10-APR-1 75-170 HUALALAI RD Total 249,200 100,000 149,200 File KAILUA-KONA HI 96740 Ex-Bldg 0 0 0 Hear-Time 11SEP-2012/91 Ex-and 0 0 0 trill ESWAI SETTLEMENT –BLDG 0 LAND 186,900 EXEMPTION 0 TIP Pi0 Grand Total Bldg 2,749,400 2,238,800 510,600 Land 596,100 446,900 149,200 Total 3,345,500 2,685,700 659,800 Ex-Bldg 0 0 0 Ex-Land 0 0 0 Exhibit B Page 1 Register Of Appeal Account HT500HI Tues. Sent. 11 2012 HAWAII + N ' Board Of Review - For Assessment Year 2012 SETTLEMENTS -1:30 Appeals Agenda Original Taxpayer Dispute Final PITT Parcel ID Claimant Name - - OVRPT Owner Names) Address Value Value -Value Value Other 2 68-036-006-0000 WESTATES HOLDINGS LLC Bldg 0 0 0 Case# 19199 WESTATES HOLDINGS LLC 988 VILLA MONTES Land 916,400 750,000 166,400 Aooept 10 -APR -12 CORONA CA 92879 Total 916.400 750,000 166,400 File Ex -Bldg 0 0 0 Hear -Time 11 -SEP -2012/1340 Ex -Land 0 0 0 Ind ESWAIN SETTLEMENT - BLDG 0 LAND 750,000 TIP Pitt 2 68-036-007-0000 CONKEY, HARRY D 111 Bldg 0 0 0Case# 19542 CONKEY,HARRY D III HDC PARTNERS LLC Land 930.400 750.000 180,400 Accept 11-APl 150 N MICHIGAN AVE #3550 Total 930,400 750,000 180,400 File CHICAGO, ILL 60601 Ex -Bldg 0 0 0 Hear -Time 11SEP-201211340 Extend 0 0 0 Ind ESWAIN SETTLEMENT - BLDG 0 LAND 750,000 T/P Pitt II 6-8-036-009-0000 SHAMES TRUST �� I2 SHAMES.TRST 837 KALTHOFT COMMON 934,200 750,000 184,200 gots pi 10 -APR LIVERMORE. CA 94550 Total 934.200 750,000 184,200 File Ex -Bldg 0 0 0 Hear -Time 11SEP-2012/1340 Ex -Land 0 0 0 Ind ESWAIN SETTLEMENT -- BLDG 0 LAND 750,000 T/P Pitt _ 7-5-010-015-0000 REGENCY HUALALAI NAMAKUA _ Bldg- ____ 13,059.500 _ 9,562.100 _. 3 . _ _ _.. __ 3,497,400 _ Case# -_. 19615 REGENCY HUALALAI NAMAKUA 3326160TH AVE SE SUITE 120 Land 1.437.900 1.437.900 0 Aooept 12 -APR -12 BELLEVUE WA 98007 Total 14,497,400 11,000,000 3,497,400 File Ex -Bldg 0 0 0 Hear -Time 11 -SEP -2012/1340 SETTLEMENT- BLDG 11,615.200 LAND 1,437,900 EXEMPTION O Ex -Land 0 0 0 Ind ESWAINII T/P Pitt 1 78-017-047-0000 WONG. KAM C Bldg 0 0 0 Case# 19557 WONG,FAMILY TRST 859 NORTH POINT ST Land 102,600 52,700 49,900 Acoept 11 -APR -12 SAN FRANCISCO CA 94109 Total 102,600 52.700 49,900 File Ex -Bldg 0 0 0 Hear -Time 11 -SEP -201211340 Ex -Land 0 0 0 Ind ESWAIN SETTLEMENT - BLDG 0 LAND 79,800 EXEMPTION 0 TIP Pitt t 7-64124-113-0000 KONA VISTAS LLC Bldg 0 0 0 Case# 19445 KONA VISTAS LLC 1188 BISHOP ST SUITE 903 Land 231,400 74,160 157,240 Aooept 10-APR-1� HONOLULU HI 96813 Total 231,400 74,160 157,240 File Ex -Bldg 0 0 0 Hear -Time 11 -SEP -2012/1340 Ex -1 -and 0 0 0 Ind ESWAIN .SETTLEMENT -BLDGO LAND 80,990 TIP Pitt 5 7-7-001-018-0000 CRAVEN, ANTHONY B JR Bldg 177,300 50,000 127,300 Case# 19562 GREENWELL,DAVID R TRST PO BOX 9032 Land 207,900 207.900 0 Aooept 10 -APR -12 CRAVEN,ANTHONY B JR KAILUA-KONA HI 96745 Total 385,200 257,900 127,300 File L.R.G. TRSTI Ex -Bldg 0 0 0 Hear -Time 11SEP-2012/1340 Ex -Land 0 0 0 Ind ESWAIN SETTLEMENT - BLDG 0 LAND 207,900 T/P Pitt Register Of Appeal Account HAWAII Board Of Review - For Assessment Year 2012 Appeals Agenda GRECO,GAYLE J TR 77-6590 WALLA RD KAILUA KONA HI 96740 - BLDG 241,100 LAND 157,700 EXEMPTION 119,700 DO,ANN TRST 77-6360 HALAWAI PL KAILUA KONA HI 96740 - BLDG 481,100 LAND 157,600 EXEMPTION 120,000 7-"10-093-0018 POLITO, JOSEPH M POLITO,JOSEPH MICHAEL 2432 TALL OAKS DRIVE POLITO,BLENDA JOYCE TROY MI 48098 - BLDG 228,000 LAND 142,000 Bldg 247,700 189,200 Original Taxpayer Dispute Final PITT Pamel ID Claimant Name Total 422,900 323,285 99,615 OVRPT Omer Name(s) Address 104,700 Value Value Value Value 0 7-7-003-080-0000 MORRISON, JOHN & ELAINE Bldg 385,200 355,000 30,200 T/P Pitt MORRISON,JOHN/ELAINE FAMIL 78-7070 ALII DR A103 Land 162,200 162,200 0 File KAILUA KONA H196740 Total 547,400 517,200 30,200 TIP Pitt Ex -Bldg 120,000 120,000 0 Ex -Land 0 0 0 SETTLEMENT -BLDG 375,000 LAND 162,200 EXEMPTION 120,000 GRECO,GAYLE J TR 77-6590 WALLA RD KAILUA KONA HI 96740 - BLDG 241,100 LAND 157,700 EXEMPTION 119,700 DO,ANN TRST 77-6360 HALAWAI PL KAILUA KONA HI 96740 - BLDG 481,100 LAND 157,600 EXEMPTION 120,000 7-"10-093-0018 POLITO, JOSEPH M POLITO,JOSEPH MICHAEL 2432 TALL OAKS DRIVE POLITO,BLENDA JOYCE TROY MI 48098 - BLDG 228,000 LAND 142,000 Bldg 247,700 189,200 58,500 Land 175,200 134,085 41,115 Total 422,900 323,285 99,615 Ex -Bldg 120,000 104,700 -15,300 Ex -Land 0 0 0 Land 157,600 100,000 57,600 Total 814,200 570,000 244,200 Ex -Bldg 120,000 120,000 0 Ex -land 0 0 0 Page 2 HT500HI Land Other Case# 19100 Accept 28 -MAR -12 File 300,000 Hear -Time 11SEP-2012/1340 Init ESWAIN T/P PM 0 Case# 19564 Accept 10 -APR -12 File lint Hear -Time 11 -SEP -201211340 Init ESWAIN T/P Pitt Case# 19221 Accept 10 -APR -12 File Hear -Time 11SEP-2012`1340 Init ESWAIN TIP Pitt Land 142,000 100,000 42,000 Accept Total 391,900 300,000 91,900 File Ex -Bldg 0 0 0 Hear -Time Ex -Land 0 0 0 lint TIP Pitt Grand Total Bldg 14,776,200 10,826,300 3,949,900 Land 5,397,800 4,518,945 878,855 Total 20,174,000 15,345,245 4,828,755 Ex -Bldg 360,000 344,700 -15,300 Ex -Land 0 0 0