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Home My WebLink About2012-09-12 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Wednesday, September 12, 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. Mr. Takai moved to go into executive session as there was a need to address the Board's attorney on a few matters. Seconded by Mr. Church. A call for discussion was made. A role call vote was made: Mr. Kualii — aye, Mr. Church — aye, Mr. D'Amico — aye, Mr. Takai — aye. Motion passed by a vote of 4:0 to enter into executive session. Entered into executive session: 9:02 a.m. Discussion held in executive session pertaining to personnel issues. Reconvened/exited executive session: 9:05 a.m. STATEMENTS FROM THE PUBLIC There were no statements from the public. APPROVAL OF MINUTES Board Members were provided with copies of the August 7t" and 8t" Mr. Takai questioned the need to include the various classes and case numbers on appeals filed by appellant WB Kukio Resorts on page 1 of the August 8t" minutes. Discussion held as to its necessity, the fact that the cases were rescheduled to a later hearing date and no ruling was made as to values for each of the individual cases. No corrections were made or noted. No further corrections were discussed. Mr. Takai moved to accept the minutes for August 7 and 8 as written with no modifications. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 4:0. 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 #19158 — OHAN, MARTIN TMK 7-3-005-112-0000 Mr. D'Amico requested a recusal from Case No. 19158 due to his personal relationship with the appellant. Request granted by Mr. Kualii. Present were appellant Martin Ohan and County appraiser Mary Ann Todd -Waller. Property located between Kona Acres and Ooma Plantation. Appeal on land value. Appellant presented his case. County presented their case and recommend sustaining the land value. A call for questions was made. Mr. Church moved to accept the appellant's value for the land at $375,000. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 3:0 with the recusal of Mr. D'Amico. Recessed: 9:47 a.m. Reconvened: 9:54 a.m. CASE #19573 — KAILI, OCTAVIA TMK 7-3-004-008-0000 Present were appellant Octavia Kaili, appellant's nephew Sam Bayau, and County Clerical Supervisor June Ban. Property located on Mamalahoa Highway in Kailua-Kona. Appeal on denial of Kuleana exemption. 2 Appellant presented her case. County presented their case and recommended sustaining the denial of the Kuleana exemption. A call for questions was made. Mr. Church moved to uphold the denial of the Kuleana exemption. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. Due to the appellant's late arrival to the hearing location, Mr. Masuda informed the appellant of her right to appeal to the Tax Appeal Court upon receipt of the written Decision from the Board of Review and the 30 -day deadline. CASE #19657 — SUNG FAMILY TRUST TMK 7-3-007-120-0000 Appellant was not present. Appraiser Mary Ann Todd -Waller was present for the County. Property located on Akamai Street in the Hualalai Vistas 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. D'Amico moved to accept the County's values of $686,600 on the building and $272,700 on the land for a total of $959,300. Motion did not receive a second. Motion dies. Mr. Church moved to accept the County's building value of $686,600 and appellant's land value of $249,000. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 3:1 with Mr. D'Amico voting against the motion. CASE #19188 — EDWARDS, JOHN TMK 7-3-008-130-0000 Appellant was not present. County presented to the Board a settlement agreement executed by the appellant with a land value of $323,800, building value of $1,250,900, exemption of $120,000 for a total of $1,454,700. A call for questions was made. Mr. Takai moved to accept the settlement letter that was received yesterday with the building value at $1,250,900, land value at $323,800 and with the exemption at $120,000. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. 3 CASE #19527 — LEMON, GRANT TMK 7-3-012-025-0000 Appellant was not present. Appraiser Mary Ann Todd -Waller was present for the County. Property located on Oluolu Street in the Kona Highlands subdivision. Appeal on land and building values. County presented their case together with any and all information provided by the County. County recommended sustaining the assessment. A call for questions was made. Mr. D'Amico moved to sustain the County's building value at $317,100 and land value at $103,600. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 11:16 a.m. Reconvened -11-21 a.m. CASE #19558 — AST, SCOTT & DANA TMK 7-3-012-053-0000 Appellant was not present. Appraiser Mary Ann Todd -Waller was present for the County. Property located on Kahi Place in the Kona Highlands subdivision. Appeal on land and building values. County presented their case together with any and all information provided by the County. County recommended reducing the building value to $203,000 and sustaining the land value at $102,800. A call for questions was made. Mr. Church moved to accept the County's revised building value of $203,000, sustain the land value and adjust the exemption accordingly. Seconded by Mr. Takai. 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 seven (7) 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 land values being lower than the appellant's requested values for Case Nos. 19560, 19540 and 19298. County appraiser Angie Metriyakool was present and responded. 0 No further questions. Mr. Takai moved to accept the 9:00 settlements for September 12 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. Recessed: 11:30 a.m. Reconvened: 1:30 p.m. SETTLEMENTS — 1:30P APPEALS AGENDA County presented to the Board an 8 -page Appeals Agenda containing information on 55 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 values not being rounded to hundreds for Case Nos. 19305 to 19310, 19223, 19304, 19228, 19230, 19254, 19256, 19259, 19222, 19243 and 19245. County appraiser Angie Metriyakool was present and responded. Board corrected the land values listed on the settlement agenda for Case Nos. 19305 to 19310, 19223, 19304, 19228, 19230, 19254, 19256, 19259, 19222, 19243 and 19245 as being $50,800. No further questions. Mr. Takai moved to accept the settlements for the 1:30 hearings for September 12 with the corrections made as stated. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. OLD BUSINESS No discussion held on old business. NEW BUSINESS No discussion held on new business. ANNOUNCEMENTS Next appeal hearings scheduled for September 25 and 26 in Hilo. 5 ADJOURNMENT Meeting adjourned at 1:38 p.m. Respectfully submitted, alzakd ONra) Swam Elizabeth (Nina) Swain, Secretary Exhibit A Wed., Sept. 12, 2012 Board Of SETTLEMENTS - 9:00 PITT P..I ID Claimant Name Register Of Appeal Account HAWAII Review - For Assessment Year 2012 Appeals Agenda Original Taxpayer Dispute Final Page 1 HT500HI OVRPT Owner Name($) Address I Value l I Value Value Value Other 1 6-9-011-002-0000 BORISOFF, DEREK C Bldg 2,188,800 1,188,100 1,000,700 Case# 1956 BORISOFF,DEREK CAMERON 5329 JESSEN DRIVE Land 1561,900 1,561,900 0 Accept 11 -APR -1 BORISOFF,KRISTI LYNN LA CANADA, CA 91011 Total 3,750,700 2,750,000 1,000,700 File Ex -Bldg 0 0 0 Hear -Time 12 -SEP -2012/91 Extend 0 0 0 Init ESWAIN SETTLEMENT- BLDG 1,916,900 LAND 1,174,400 TIP Pitt 1 6E-011-004-0000 SCULLY, MILES/DENISE TRST Bldg 2,900,000 1,713,579 1,186,421 Case# 19540 SCULLY,MILES/DENISE TRST 6463 CAMINO DE LA COSTA Land 2.177,100 1286.421 890,679 Accept 11 -APR -1 LA JOLLA CA 92037 Total 5,077,100 3,000,000 2,077,100 File Ex -Bldg 0 0 0 Hear -Time 12 -SEP -2012/91 Ex -Land 0 0 0 Init ESWAI SETTLEMENT -BLDG 1,854,100 LAND 1,145,900 TIP Pitt 1 6-9-011-013-0000 KOLEA PROPERTIES LLC Bldg 2,539,700 1,350,000 1,189,700 Case# 1929 KOLEA PROPERTIES LLC 310 WEST SPRUCE ST Land 1,736,300 1,400,000 336.300 Accept 10 -APR -1 MISSOULA MT 59807 Total 4,276,000 2,750;000 1,526,000 File Ex -Bldg 0 0 0 Hear -Time 12SEP-201251q Ex -Land 0 0 0 )nit ESWAIN SETTLEMENT- BLDG 1,607,700 LAND 1,142.300 TIP Pitt 6-9-011-019-0095 BURROS, EUGENE ADAM Bldg 425,000 305,400 119,600 Case# 1907 BURRUS,EUGENE ADAM 2121 TERRY AVE#1202 Land 134,600 134,600 0 Accept 22 -MAR -1 BURRUS,LEAH SADORRA SEATTLE WA 98121 Total 559,600 440,000 119,600 File Ex -Bldg 0 0 0 Hear -Time 12 -SEP -2012191 Ex -Land 0 0 0 Init ESWAIN SETTLEMENT -BLDG 305,400 LAND 134,600 TIP Pitt 7-2-015-051-0000 HAHN, BRAD L Bldg 564,200 564,200 0 Case# 1957 HAHN,BRAD L 72-4130 PUU IU PL Land 308,200 220,000 88,200 Accept 10 -APR -1 HAHN,CAROLYN KAILUA KONA HI 96740 Total 872,400 784,200 88,200 File Ex -Bldg 120,000 120,000 0 Hear -Time 12 -SEP -2012191 Ex -and 0 0 0 Init ESWAIN SETTLEMENT -BLDG 564,200 LAND 260,000 EXEMPTION 120,000 TIP Pitt 1 7-3-005-127-0000 WICHTOWSKI, ROBERT Bldg 647,900 230,400 417,500 Case# 1939 WICHTOWSKI,ROBERTE 1287 BARLOW LANE Land 140.600 50,600 90,000 Accept 10 -APR -1 SEBASTOPOL CA 95472 Total 788,500 281,000 507,500 File Ex -Bldg 0 0 0 Hear -Time 12 -SEP -201251 Ex -Land 0 0 0 Init ESWAIN SETTLEMENT -BLDG 422,600 LAND 91,400 EXEMPTION 0 TIP Pitt 1 7-3-022-042-0000 WATANABE, WAYNE K Bldg 441,400 352,000 89,400 Case# 1937 WATANABE,WAYNE K 75-5565 LUHIA STREET #A4A Land 107,400 107,400 0 Accept 10-APR-1 POLLA,NANCY K KAILUA-KONA HI 96740 Total 548,800 459,400 89,400 File Ex -Bldg 160,000 160,000 0 Hear -Time 12SEP-201251 Ex -Land 0 0 0 Init ESWAIN SETTLEMENT -BLDG 417,100 LAND 107,400 EXEMPTION 160,000 TIP Pitt Exhibit B Page 1 Register Of Appeal Account HT500HI Wed Sept. 12 2012 HAWAII Board Of Review - For Assessment Year 2012 SETTLEMENTS -1:30 Appeals Agenda Original Taxpayer Dispute Final PITT Parcel l2/ Claimant Name OVRPT Owner Name(s) Address _ _ _ Value � �. Value Value Value ether '2 6-M22-041-0005 MLR GOLF PARTNERS LLC Bldg 0 0 0 Case# 19239 MLR GOLF PARTNERS LLC 55 MERCHANT STREET, SUITE 3000 Land 89,100 67,500 21,600 Accept 10.APR-1� HONOLULU HI 96813 Total 89,100 67.500 21,600 File Ex -Bldg 0 0 0 Hear -Time 12SEP-2012/1340 Ex -Land 0 0 0 Init ESWAIN SETTLEMENT - BLDG 0 LAND 67,500 T/P Pitt 2 6-8-022-041-0007 MLR GOLF PARTNERS LLC Bldg 0 0 0 Case# 19246 MLR GOLF PARTNERS LLC 55 MERCHANT STREET, SUITE 3000 Land 81,900 62,045 19,855 Accept 10 -APR -12 HONOLULU HI 96813 Total 81,900 62,045 19.855 File Ex -Bldg 0 0 0 Hear -Time 12 -SEP -2012/1340 Ex -and 0 0 0 Ind ESWAIN SETTLEMENT - BLDG 0 LAND 62,000 TIP Pitt 2 6-8-022-041-0008 MLR GOLF PARTNERS LLC Bldg 0 0 0 Case# 19248 MLR GOLF PARTNERS LLC 55 MERCHANT STREET, SUITE 3000 Land 89.100 67,500 21,600 Accept 10 -APR -12 HONOLULU HI 96813 Total 89,100 67,500 21,600 File Ex -Bldg 0 0 0 Hear -Time 12SEP-2012/1340 Ex -Land 0 0 0 Ind ESWAIN' SETTLEMENT - BLDG 0 LAND 67,500 T/P Pin 6A-022-041-0009 MLR GOLF PARTNERS LLC Bldg 0 0 0 Caselt 19249 MLR GOLF PARTNERS LLC 55 MERCHANT STREET, SUITE 3000 Land 89,100 67,500 21,600 Accept 10 -APR -12 HONOLULU HI 96813 Total 89,100 67,500 21,600 File Ex -Bldg 0 0 0 Hear -Time 12SEP-201211340 Ex -land 0 0 0 Ind ESWAIN (SETTLEMENT --BLDG 0 LAND 67,500 T1P Pitt 12 6-0-022-041-0013 MLR GOLF PARTNERS LLC Bldg 0 0 0 Case# 19302 ' MLR GOLF PARTNERS LLC 55 MERCHANT STREET, SUITE 3000 Land 87,600 73.939 23.661 Accept 10 -APR -12 HONOLULU HI 96813 Total 97,600 73,939 23.661 File Ex -Bldg 0 0 0 Hear -Time 12 -SEP -2012/1340 Ex -land 0 0 0 Ing ESWAIN SETTLEMENT - BLDG 0 LAND 73.900 T/P Pitt 2 6-"22-041-0014 MLR GOLF PARTNERS LLC Bldg 0 0 0 Case# 19300 MLR GOLF PARTNERS LLC 55 MERCHANT STREET, SUITE 3000 Land 97.600 73,939 23,661 Aceept 10 -APR -12 HONOLULU HI 96813 Total 97,600 73,939 23,661 File Ex -Bldg 0 0 0 Hear -Time 12SEP-2012/1340 (SETTLEMENT Ex -Land 0 0 0 Ing ESWAIN - BLDG 0 LAND 73.900 T/P Pin 2 6-8-022-041-0015 MLR GOLF PARTNERS LLC Bldg 0 0 0 Case# 19253 MLR GOLF PARTNERS LLC 55 MERCHANT STREET, SUITE 3000 Land 97.600 73.939 23,661 Accept 10 -APR -12 HONOLULU HI 96813 Total 97,600 73,939 23,661 File Ex -Bldg 0 0 0 Hear -Time 12 -SEP -201211340 Ex -Land 0 0 0 Ind ESWAIN SETTLEMENT - BLDG 0 LAND 73,900 T/P Pitt PITT Parcel ID OVRPT Owner Names) ?__64"22-041-0016 MLR G MLR GOLFLF PARTNERS LLC -BLDG 0 LAND 73,900 MLR GOLF PARTNERS LLC SETTLEMENT - BLDG 0 LAND 73,900 �6A022-041-0024 - - MLR GOLF PARTNERS LLC -BLDG 0 LAND 73,900 Register Of Appeal Account HAWAII Hoard Of Review - For Assessment Year 2012 Appeals Agenda Page 2 HT500HI MLR GOLF PARTNERS LLC Bldg Original Taxpayer Dispute Final 55 MERCHANT STREET, SUITE 3000 Land Claimant Name 73.939 23,661 HONOLULU HI 96813 Total 97,600 73,939 Andes 19263 Veale Value Value 1 F_ Value 0 Other MLR GOLF PARTNERS LLC Bldg 0 0 0 Case# 19255 55 MERCHANT STREET, SUITE 3000 Land 97.600 73.939 23,661 Accept 10 -APR -12 HONOLULU HI 96813 Total 97,600 73.939 23,661 File Ex -Bldg 0 Ex -Bldg 0 0 0 Hear -Time 12 -SEP -2012/1340, 0 Ex -Land 0 0 0 Ind ESWAIN Hear -Time 12SEP-201211340 Ink ESWAIN TIP Pitt T/P Pitt MLR GOLF PARTNERS LLC Bldg 0 0 0 Case# 19257 55 MERCHANT STREET, SUITE 3000 Land 97,600 73,939 23,661 Accept 10 -APR -12 HONOLULU Hl 96813 Total 97,600 73,939 23,661 File Ex -Bldg 0 0 0 Hear -Time 12SEP-201211340 Exland 0 0 0 Ind ESWAIN! T/P Pitt MLR GOLF PARTNERS LLC Bldg 0 0 0 55 MERCHANT STREET, SUITE 3000 Land 97.600 73.939 23,661 HONOLULU HI 96813 Total 97,600 73,939 23,661 19263 Ex -Bldg 0 0 0 Hear -Time Ex -Land 0 0 0 6.8-022-041-0037 MLR GOLF PARTNERS LLC Bldg MLR GOLF PARTNERS LLC 55 MERCHANT STREET. SUITE 3000 Land HONOLULU HI 96813 Total MLR GOLF PARTNERS LLC 55 MERCHANT STREET, SUITE 3000 Ex -Bldg SETTLEMENT - BLDG 0 LAND 3,632,400 Ex -Land 0 0 6-8-022-041-0038 MLR GOLF PARTNERS LLC Bldg MLR GOLF PARTNERS LLC 55 MERCHANT STREET, SUITE 3000 Land HONOLULU HI 96813 Tom HONOLULU HI 96813 Ex -Bldg 91,000 Ex -Land SETTLEMENT - BLDG 0 LAND 68,900 19263 MLR GOLF PARTNERS LLC -BLDG 0 LAND 68,900 MLR GOLF PARTNERS LLC NT - BLDG 0 LAND 68,900 0 0 0 4,844,600 3,632,464 1,212,136 4,844,600 3,632,464 1,212,136 0 0 0 0 0 0 0 0 0 97,000 68,939 22,061 91,000 68,939 22.061 0 0 0 0 0 0 MLR GOLF PARTNERS LLC Bldg 0 0 0 55 MERCHANT STREET, SUITE 3000 Land 91,000 68.939 22,061 HONOLULU HI 96813 Total 91,000 68,939 22,061 19263 Ex -Bldg 0 0 0 Hear -Time Ex -Land 0 0 0 MLR GOLF PARTNERS LLC Bldg 0 0 0 55 MERCHANT STREET, SUITE 3000 Lard 91.000 68.939 22.061 HONOLULU HI 96813 Total 91,000 68,939 22,061 Accept Ex -Bldg 0 0 0 12SEP-2012/1340 Ex -Land 0 0 0 Case# 19260 Accept 10 -APR -121 File Hear -Time 12SEP-2012/1340 Ind ESWAIN T/p Pik Case# 19263 Accept 10 -APR -12 File Hear -Time 12 -SEP -2012/1340 Ing ESWAIN T/P Pill Case# - - 1927 Aceept 10 -APR -1 File Hear -Time 12SEP-2012/1340 Ind ESWAIN TIP Pitt - _ Case# 19279 Accept 10 -APR -12 File Hear -Time 12SEP-2012/1340 Init ESWAIJ TIP Pitt - Case# 19281 Accept 10 -APR -12 File Hear -Time 12SEP-201211340 Ink ESWAIN TIP Pitt Page 3 Register Of Appeal Account HT500HI HAWAII Board Of Review - For Assessment Year 2012 Appeals Agenda Original Taxpayer Dispute Final PITT r Claimant Name _ _ _ aar OVRPT Owner NNames) Address Value Value _ Value- Value Other 2 6.8-022-041-0041 MLR GOLF PARTNERS LLC B149 0 0 0 Case# 19289 MLR GOLF PARTNERS LLC 55 MERCHANT STREET, SUITE 3000 Land 81,900 62,045 19,855 Accept 10 -APR -12 HONOLULU HI 96813 Total 81,900 62.045 19,855 File Ex -Bldg 0 0 0 Hear -Time 12 -SEP -2012/1340 Ex -land 0 0 0 Ing ESWAIN SETTLEMENT - BLDG 0 LAND 62.000 TIP Pitt 68-022-041-0042 MLR GOLF PARTNERS LLC Bldg 0 0 0 Casa# 19231, MLR GOLF PARTNERS LLC 55 MERCHANT ST STE 3000 Land 81.900 62,00.5 19.855 Accept 10 -APR -12 HONOLULU HI 96813 Total 81,900 62,045 19,855 File Ex -Bldg 0 0 0 Hear -Time 12 -SEP -2012/1340 Extend 0 0 0 Ind ESWAIN SETTLEMENT - BLDG 0 LAND 62,000 T/P Pat I ? 6-8-022-041-0043 MLR GOLF PARTNERS LLC Bldg 0 0 0 - Case# - 19233 MLR GOLF PARTNERS LLC 55 MERCHANT ST STE 3000 Land 89,100 67,500 21,600 Aooepl 10 -APR -12 HONOLULU HI 96813 Total 89.100 67,500 21,600 File Ex -Bldg 0 0 0 Hear -Time 12 -SEP -2012/1340 Ex -Lend 0 0 0 Ind ESWAIN :SETTLEMENT - BLDG 0 LAND 67,500 TIP Pitt L� 6.8-022-041-0044 MLR GOLF PARTNERS LLC Bldg 0 0 0 Case# 19235 MLR GOLF PARTNERS LLC 55 MERCHANT ST STE 3000 Land 89,100 67,500 21,600 Aooepl 10 -APR -12 HONOLULU HI 96813 Total 89,100 67,500 21,600 File Ex -Bldg 0 0 0 Hear -Time 12 -SEP -2012/1340 Ex -Land 0 0 0 Ind ESWAINIT/P '.SETTLEMENT -BLDG 0 LAND 67,500 Pill 2 6-8-022-041-0045 MLR GOLF PARTNERS LLC Bldg 0 0 0 Case# 19236 MLR GOLF PARTNERS LLC 55 MERCHANT ST STE 3000 Land 89.100 67,500 21,600 Aocept 10 -APR -12 HONOLULU HI 96813 Total 89,100 67,500 21,600 File Ex -Bldg 0 0 0 Hear -Time 12 -SEP -2012/1340 Ex -Land 0 0 0Inil ESWAIN' SETTLEMENT - BLDG 0 LAND 67,500 T/P Pitt 2 6A-022-041-0046 MLR GOLF PARTNERS LLC Bldg 0 0 0 Case# 19238 MLR GOLF PARTNERS LLC 55 MERCHANT ST STE 3000 Land 89,100 67,500 21,600 Aooept 10 -APR -12 HONOLULU HI 96813 Total 89,100 67,500 21,600 File Ex -Bldg 0 0 0 Hear -Time 12SEP-2012/1340 Ex -Land 0 0 0 Ind ESWAIN 'SETTLEMENT - BLDG 0 LAND 67,500 T/P Pitt 2 6.8-022-041-0047 MLR GOLF PARTNERS LLC Bldg 0 0 0 Case# 19241, MLR GOLF PARTNERS LLC 55 MERCHANT ST STE 3000 Land 89,100 67,500 21,600 Acoepl 10 -APR -11 HONOLULU HI 96813 Total 89,100 67,500 21,600 File Ex -Bldg 0 0 0 Hear -Time 12SEP-2012/1340 -Land 0 0 0 Ind ESWAIN SETTLEMENT - BLDG 0 LAND 67,500 T/P Pitt Register Of Appeal Account HAWAII Board Of Review - For Assessment Year 2012 Appeals Agenda WTT Parcel ID Claimant Name OVRPT Owner Names) Address 1 6E-022-041-0048 MLR GOLF PARTNERS LLC 0 MLR GOLF PARTNERS LLC 55 MERCHANT ST STE 3000 Land 67,100 HONOLULU HI 96813 !SETTLEMENT - BLDG 0 LAND 50,800 Total 67,100 6-8-022-041-0049 MLR GOLF PARTNERS LLC Ex -Bldg MLR GOLF PARTNERS LLC 55 MERCHANT ST STE 3000 0 Ex -Land HONOLULU H196813 MEM - BLDG 0 LAND 50,800 6.8-022-041-0050 MLR GOLF PARTNERS LLC MLR GOLF PARTNERS LLC 55 MERCHANT ST STE 3000 HONOLULU HI 96813 MEM - BLDG 0 LAND 50,800 6-8-022-041-0051 MLR GOLF PARTNERS LLC MLR GOLF PARTNERS LLC 55 MERCHANT ST STE 3000 HONOLULU H196813 MENT - BLDG 0 LAND 50,800 6-M22-041-0052 MLR GOLF PARTNERS LLC MLR GOLF PARTNERS LLC 55 MERCHANT ST STE 3000 HONOLULU HI 96813 (SETTLEMENT - BLDG 0 LAND 62,800 65-022-041-0053 MLR GOLF PARTNERS LLC SETTLEMENT - BLDG 0 LAND 62,800 2 6$-022-041-0054 MLR GOLF PARTNERS LLC SETTLEMENT - BLDG 0 LAND 73,900 MLR GOLF PARTNERS LLC Original Taxpayer Dispute Final 0 Value IValue 1 Value �, Value Bldg 0 0 0 Land 67,100 50,833 16,267 Total 67,100 50,833 16,267 Ex -Bldg 0 0 0 Ex -Land 0 0 0 Bldg 0 0 0 Land 67,100 50,833 16,267 Total 67,100 50,833 16,267 Ex -Bldg 0 0 0 Ex -and 0 0 0 Bldg 0 0 0 Land 67,100 50,833 16,267 Total 67,100 50,833 16.267 Ex -Bldg 0 0 0 Ex -and 0 0 0 Bldg 0 0 0 Land 67,100 50,833 16.267 Total 67,100 50,833 16,267 Ex -Bldg 0 0 0 Ex -Land 0 0 0 Bldg 0 0 0 Land 82,900 62.803 20,097 Total 82,900 62.803 20,097 Ex -Bldg 0 0 0 Ex -Land 0 0 0 MLR GOLF PARTNERS LLC Bldg 0 0 0 55 MERCHANT ST STE 3000 Land 82,900 62,803 20.097 HONOLULU HI 95813 Total 82,900 62,803 20,097 Ex -Bldg 0 0 0 Ex -land 0 0 0 MLR GOLF PARTNERS LLC Bldg 0 0 0 55 MERCHANT ST STE 3000 Land 97,600 73,939 23.661 HONOLULU HI 96813 Total 97,600 73,939 23,661 Ex -Bldg 0 0 0 Ex -Land 0 0 0 Case# Accept File Hear -Time Ina TIP Pitt Case# Accept File Hear -Time Ina TIP Pitt Case# Accept File Hear -Time Ina T/P Pitt Case# Accept File Hear -Time Ina T/P Pitt Case# Accept File Hear -Time Ind TIP Pitt Case# Accept File Hear -Time Init TIP Pat Case# Accept File Hear -Time Ind T/P Pitt Page 4 HTSOOHI Other 19250 10 -APR -12 12SEP-2012/1340 ESWAIN 1925111I 10 -APR -12 12SEP-2012/134011 ESWAIN 19256 10 -APR -12 12SEP-2012/1340 ESWAIN 192610 10 -APR -12 12SEP-2012/13401 ESWAIN'. Page 5 Register Of Appeal Account HT500HI HAWAII Board Of Review - For Assessment Year 2012 Appeals Agenda Original Taxpayer Dispute Final PITT Parcel 10 Claimant Nam OVRPT Owner Name(s) Address Value II Value Value Value Ottxtr 1-0055 MLR GOLF PARTNERS LLC Bldg 0 0 0 Case# M6-41 MLR GOLF PARTNERS LLC MLR GOLF 55 MERCHANT ST STE 3000 Land 97.600 73,939 23,661 Amypt 10-APR-1 HONOLULU HI 96813 Total 97,600 73,939 23,661 File Ex-Bldg 0 0 0 Hear-Time 12-SEP-201211340 Ex-Land 0 0 0 Init ESWAIN SETTLEMENT -BLDG 0 LAND 73,900 TIP Pitt 6-8-022-041-0056 MLR GOLF PARTNERS LLC Bldg 0 0 0 Case# 1926 MLR GOLF PARTNERS LLC 55 MERCHANT ST STE 3000 Land 97,600 73,939 23,661 Aooypt 10-APR-1Z HONOLULU HI 96813 Total 97,600 73,939 23,661 File I Ex-Bldg 0 0 0 Hear-Time 12,SEP-201211340 Ex-Lard 0 0 0 Ind ESWAIN SETTLEMENT -BLDG 0 LAND 73,900 TIP Pitt 6-8-022-041-0057 MLR GOLF PARTNERS LLC Bldg 0 0 0 Case# 1926 MLR GOLF PARTNERS LLC 55 MERCHANT ST STE 3000 Land 97,600 73,939 23,661 Aooypt 10-APR-1 HONOLULU HI 96813 Total 97,600 73,939 23,661 File Ex-Bldg 0 0 0 Hear-Time 12-SEP-2012/1349 I Ex-Land 0 0 0 Intl ESWAIN SETTLEMENT -BLDG 0 LAND 73,900 TIP Pitt 6.8-022-041-0058 MLR GOLF PARTNERS LLC Bldg 0 0 0 Case# 1926 MLR GOLF PARTNERS LLC 55 MERCHANT ST STE 3000 Land 97,600 73,939 23,661 Apt 10-APR-1 HONOLULU HI 96813 Total 97,600 73,939 23,661 File Ex-Bldg 0 0 0 Hear-Time 12-SEP-2012/1340 E'-Land 0 0 0 Ind ESWAIN SETTLEMENT -BLDG 0 LAND 73,900 T/P Pitt 8.8-022-041-0059 MLR GOLF PARTNERS LLC Bldg 0 0 0 Case# 1926 MLR GOLF PARTNERS LLC 55 MERCHANT ST STE 3000 Land 97,600 73,939 23,661 Apt 10-APR-1 HONOLULU HI 96813 Total 97,600 73,939 23,661 File Ex-Bldg 0 0 0 Hear-Time 12-SEP-2012/1340 SETTLEMENTEx-Lard - BLDG O LAND 73,900 0 0 0 Ind ESWAINEMENT T/P Pitt 6-8-022-041-0060 MLR GOLF PARTNERS LLC Bldg 0 0 0 Case# 1926 MLR GOLF PARTNERS LLC 55 MERCHANT ST STE 3000 Lard 97,600 73,939 23,661 Apt 10-APR-1 HONOLULU HI 96813 Total 97,600 73,939 23,661 File Ex-Bldg 0 0 0 Hear-rime 12SEP-2012/1 34411 Ex-Land 0 0 0 Ind ESWAIN SETTLEMENT -BLDG 0 LAND 73,900 TIP Pitt 6-"22-041-0061 MLR GOLF PARTNERS LLC Bldg --0-0 0 Case# - 1927 MLR GOLF PARTNERS LLC 55 MERCHANT ST STE 3000 Land 97,600 73,939 23,661 Accept 10-APR-1 HONOLULU HI 96813 Total 97,600 73,939 23,661 File Ex-Bldg 0 0 0 Hear-Time 12SEP-2012/1 SETTLEMENT -BLDG 0 LAND 73,900 Ex-Land 0 0 0 Ind ESWAI TIP Pitt Page 6 Register Of Appeal Account HT500HI HAWAII Board Of Review - For Assessment Year 2012 Appeals Agenda Original Taxpayer Dispute Final PITT Parcel ID Claimant Name - OVRPT Owner Name(s) Address Value Value Value Value Other 6-8-622-0414662- - L� Bldg 0 0 0 - Case# 19273 MLR GOLF PARTNERS LLC 55 MERCHANT ST STE Land 97,600 73,939 23.661 Aocep1 10 -APR -12 HONOLULU HI 96813 Total 97,600 73,939 23,661 Fib Ex -Bldg 0 0 0 Hear -Time 12SEP-201211340 Ex -Land 0 0 0 Ing ESWAIN SETTLEMENT - BLDG 0 LAND 73,900 T/P Pitt 2 6$-022441-0063 MLR GOLF PARTNERS LLC Bldg 0 0 0 - - Case# 19277 MLR GOLF PARTNERS LLC 55 MERCHANT ST STE 3000 Land 97,600 73.939 23,661 Accept 10 -APR -1 HONOLULU H196813 Total 97,600 73,939 23,661 File Ex -Bldg 0 0 0 Hear -Time 12SEP-201211 Ex -land 0 0 0 Ind ESWAI SETTLEMENT - BLDG 0 LAND 73,900 T/P Pitt 6-8-022-041-0064 MLR GOLF PARTNERS LLC Bldg 0 0 0 Case# 19288 MLR GOLF PARTNERS LLC 55 MERCHANT STREET, SUITE 3000 Land 97.600 73,939 23.661 Apt 10 -APR -12 HONOLULU HI 96813 Total 97,600 73,939 23,661 File Ex -Bldg 0 0 0 Hear -Time 12SEP-2012/13461 Ex -Land 0 0 0 Ing ESWAIN, SETTLEMENT - BLDG 0 LAND 73,900 T/P Pitt 841-022-041-0065 MLR GOLF PARTNERS LLC Bldg 0 0 0 Case# 19303, MLR GOLF PARTNERS LLC 55 MERCHANT STREET. SUITE 3000 Land 97,600 73,939 23.661 Accept 10 -APR -12 HONOLULU HI 96813 Total 97,600 73,939 23,661 File Ex -Bldg 0 0 0 Hear -Time 12SEP-2012/1340 Ex -Land 0 0 0 Ing ESWAIN'1 SETTLEMENT - BLDG 0 LAND 73,900 T/P Pitt 6-8-022-041-0066 MLR GOLF PARTNERS LLC Bldg 0 0 0 Case# 19305 MLR GOLF PARTNERS LLC 55 MERCHANT STREET, SUITE 3000 Land 67,100 50,833 16,267 Accept 10-APR-1� HONOLULU HI 96813 Total 67,100 50,833 16,267 File Ex -Bldg 0 0 0 Hear -Time 12SEP-201211340 (SETTLEMENT - BLDG 0 LAND 50,8F9 Ex -Land 0 0 0 (nit ESWAIN T/P Pitt 2 6.6-022-041-0067 MLR GOLF PARTNERS LLC Bldg 0 0 0 Case# - 19306 MLR GOLF PARTNERS LLC 55 MERCHANT STREET, SUITE 3000 Land 67,100 50.833 16,267 Apt 10 -APR -1Z HONOLULU HI 96813 Total 67,100 50,833 16,267 File i Ex -Bldg 0 0 0 Hear -Time 12 -SEP -201211344 rx Ex -Land 0 0 0 Ing ESWAIN SETTLEMENT-BLDG0 LAND 5010 T/P Pitt 65022441-0068 MLR GOLF PARTNERS LLC Bldg 0 0 0 Case# 19307(I MLR GOLF PARTNERS LLC 55 MERCHANT STREET, SUITE 3000 Land 67,100 50,833 16,267 Accept 1D -APR -12 ' HONOLULU H196813 Total Ex -Bldg 67,100 0 50,833 0 16.267 0 File Hear -Time I 12SEP-2012/1346 Ex -Land 0 0 0 Init ESWAIN SETTLEMENT - BLDG 0 LAND 50,88880 TIP Pitt Dog MLR GOLF PARTNERS LLC 55 MERCHANT STREET, SUITE 3000 Land HONOLULU HI 96813 Total Page 7 Ex -Bldg J Register Of Appeal Account MENT-BLDG 0 LAND 50, 0 HTSOOHI 0 0 0 HAWAII 0 67,100 50,833 Board Of Review - For Assessment Year 2012 50,833 16,267 0 0 0 Appeals Agenda 0 0 0 0 0 Original Taxpayer Dispute Final 16,267 67,100 PITT Pame11D Claimant Name 0 0 0 0 0 OVRPT Owner Names) Address Value Value 7, f - Value F- Value Other 6-8-022-041-0069 MLR GOLF PARTNERS LLC Bldg 0 0 0 Case# 1930 MLR GOLF PARTNERS LLC 55 MERCHANT STREET, SUITE 3000 Lard 67,100 50,833 16,267 Accept 10 -APR -1 HONOLULU HI 96813 Total 67,100 50,833 16,267 File Ex -Bldg 0 0 0 Hear -Time 12SEP-2012/1340, C�ppli r1e�nn -Land 0 0 0 Ink ESWAIN SETTLEMENT - BLDG 0 LAND 50489Vv T/P Pitt 6A-022-041-0070 MLR GOLF PARTNERS LLC Bldg 0 0 0 Case# 1930 MLR GOLF PARTNERS LLC 55 MERCHANT STREET, SUITE 3000 Land 67,100 50,833 16,267 gocept 10 -APR -1 HONOLULU HI 96813 Total 67,100 50,833 16,267 File Ex -Bldg 0 0 0 Hear -Time 12SEP-2012/1340 X, SETTLEMENT - BLDG 0 LAND 501186 -�� 0 0 0 Ink ESWAIN T10 M. 6-0-022-041-0071 MLR GOLF PARTNERS LLC Bldg MLR GOLF PARTNERS LLC 55 MERCHANT STREET, SUITE 3000 Land HONOLULU HI 96813 Total Ex -Bldg MENT-BLDG 0 LAND 50,�g LaM 6-8-022-041-0072 MLR GOLF PARTNERS LLC Bldg MLR GOLF PARTNERS LLC 55 MERCHANT STREET, SUITE 3000 Land HONOLULU HI 96813 Total Ex -Bldg FDO Ex -Land MEM - BLDG 0 LAND 50,8807 tii3-0YL-041-0,U/J MLR GULF PARTNERS LLL; Dog MLR GOLF PARTNERS LLC 55 MERCHANT STREET, SUITE 3000 Land HONOLULU HI 96813 Total gob MEM BLDG 0 LAND Ex -Bldg J Ex -Land MENT-BLDG 0 LAND 50, 0 MLR GOLF PARTNERS LLC 55 MERCHANT ST STE 3000 Land HONOLULU HI 96813 Total 50,833 Ex -Bldg gob MEM BLDG 0 LAND Ex -Land MENT-BLDG 0 LAND 50,00- 0 MLR GOLF PARTNERS LLC 55 MERCHANT ST STE 3000 Land HONOLULU HI 96813 Total 50,833 Ex -Bldg gob MEM BLDG 0 LAND Ex -Land - 50AW 0 0 0 0 67,100 50,833 16,267 67,100 50,833 16,267 0 0 0 0 0 0 0 0 0 67,100 50,833 16,267 67,100 50,833 16,267 0 0 0 0 0 0 0 0 0 67,100 50,833 16,267 67,100 50,833 16,267 0 0 0 0 0 0 0 0 0 67,100 50,833 16,267 67,100 50,833 16,267 0 0 0 0 0 0 0 0 0 67,100 50,833 16,267 67,100 50,833 16,267 0 0 0 0 0 0 Aocept File Hear -Time Ink T/P Pitt Accept File Hear -Time (nit T/P PM Case# Accept File Hear -Time Ink T/P Pitt Case# Accept File Hear -Time Ink T/P Pitt Case# Accept File Hear -Time Ink T/P Pitt 12 -SEP -2012/1340 1 Page 8 Register Of Appeal Account HT500HI HAWAII Board Of Review - For Assessment Year 2012 Appeals Agenda Original Taxpayer Dispute Final PITT Parcel ID Claimant Name OVRPT Owner Names) Address Value Value I Value Value Other 2 6-8-022-041-0076 MLR GOLF PARTNERS LLC Bldg 0 0 0 Case# 19254, MLR GOLF PARTNERS LLC 55 MERCHANT ST STE 3000 Land 67,100 50,833 16,267 Apt 10-APR-12 HONOLULU HI 96813 Total 67,100 50,833 16,267 File Ex-Bldg 0 0 0 Hear-Time 12SEP-2012/1340 ,10 SETTLEMENT -BLDG 0 LAND 50,)328 Ex-Land 0 0 0 (nil ESWAIN T/P Pitt 2 6-8-022-041-0077 MLR GOLF PARTNERS LLC Bldg - 0 0 0 Case# 19256 MLR GOLF PARTNERS LLC 55 MERCHANT ST STE 3000 Land 67.100 50,833 16,267 Apt 10-APR-12 HONOLULU HI 96813 Total 67.100 50,833 16,267 File I Ex-Bldg 0 0 0 Hear-Time 12SEP-201211340 Ex-Land 0 0 0 Inti ESWAIN,( SETTLEMENT -BLDG 0 LAND 50,w TIP Pitt �2 6.8-022-041-0078 MLR GOLF PARTNERS LLC Bldg 0 0 0 Case# 19259 MLR GOLF PARTNERS LLC 55 MERCHANT ST STE 3000 Land 67,100 50,833 16.267 Accept 10-APR-12 HONOLULU HI 96813 Total 67,100 50,833 16,267 File Ex-81dg 0 0 0 Hear-Time 12-SEP-201211 MENT - BLDG 0 SND SETTLE6-"22-041-00 Ex-Land 0 0 0 Ind ESWAAI T/P Pin 9 MLR GOLF PARTNERS LLC Bldg 0 0 0 Case# 19222 MLR GOLF PARTNERS LLC 55 MERCHANT STREET, SUITE 3000 Land 67.100 50.833 16,267 Apt 10-APR-12 HONOLULU HI 96813 Total 67,100 50,833 16,267 File Ex-Bldg 0 0 0 Hear-Time 12SEP-2012/1340 Ko [SETTLEMENT-BLDG 0 LAND 50.838- Ex Land 0 0 0 ESWAIN( TIP Pitt 6-0-022-041-0080 MLR GOLF PARTNERS LLC - Bldg _ _ 0 _ 0 _ - _ 0 - -(nil Case# 19243 MLR GOLF PARTNERS LLC 55 MERCHANT STREET, SUITE 3000 Land 67.100 50.833 16,267 Apt 10-APR-12 HONOLULU HI 96813 Total 67,100 50,833 16,267 File Ex-Bldg 0 0 0 Hear-Time 12-SEP-2012/1340 ?T-Q (SETTLEMENT-BLDG 0 LAND 50,69r Ex-end 0 0 0 (nit ESWAIN, T/P Pitt 6$-022-041-0081 MLR GOLF PARTNERS LLC Bldg 0 0 0 Case# 19245 MLR GOLF PARTNERS LLC 55 MERCHANT STREET, SUITE 3000 Land 67,100 50,833 16,267 Accept 10-APR-12 HONOLULU HI 96813 Total 67,100 50,833 16,267 File (SETTLEMENT Ex-BWg 0 0 0 Hear-Time 12-SEP-2012/1340 -BLDG 0 LAND 50,89D -end 0 0 0 Ind ESWAIN T/P PittI Grand Total Bldg 0 0 0 Land 9,340,700 7,031 2,302,116 Total 9,340.700 7,038,584 2,302,116 Ex-Bldg 0 0 0 Ex-Land 0 0 0