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Home My WebLink About2012-08-07 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Tuesday, August 7, 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 9:02 a.m. Present were: Board Members Albert Kualii, Wesley Takai, Scott Church and Michael D'Amico; Deputy Corporation Counsel Craig Masuda; Real Property Tax Administrator Stanley Sitko; Real Property Tax Appraisal Supervisor Jon Pike and Board Secretary Elizabeth Nina Swain. STATEMENTS FROM THE PUBLIC There were no statements from the public. APPROVAL OF MINUTES Board Members were provided with copies of the July 10tH 11tH 18th and 19th meeting minutes. Corrections were noted as follows: July 19 Page 1 Case No. 19069, TMK 2-4-050-018-0000 Mr. Takai stated that the motion also included the fact that the Board did not act on the constitutional issue as it was out of the Board's jurisdiction. Motion to read as follows: "Mr. Takai moved to sustain the County's assessment and the Board not act on the constitutional issue as it is out of the Board's jurisdiction." No further corrections were discussed. Mr. Takai moved to accept the minutes as reviewed with the addition of the July 19th correction. 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 #19133 — KIENDL, HANS TM K 7-5-001-164-0000 Case No. 19133 was continued by the Board from its July 11th hearing to allow the appellant time to obtain additional information as requested by the Board. Information that the appellant was to provide to the Board was an agreement between the appellant and the adjoining landowner which allows the animals access to both parcels of property. Present was appellant's representative, Keolani Keawe, who appeared on behalf of Reba Mae Silva, Realtor. Ms. Keawe presented a letter to the Board from the appellant, Mr. Kiendl, authorizing Ms. Keawe to appear on his behalf. Mr. Pike was present on behalf of the County. Property located in Holualoa. Appellant's representative presented a copy of the agreement to the Board. A call for questions was made. Mr. Takai moved to accept the taxpayer's opinion of value at $700 and grant the non- dedicated agricultural use. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. CASE #19581 — TOYOTA MOTOR SALES USA INC TM K 6-8-024-031-0000 County presented appellant's request to withdraw their appeal for Case No. 19581. A call for questions was made. Mr. Takai moved to accept the withdrawal. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. CASE #19182 — KONA VILLAGE INVESTORS, LLC TMK 7-2-010-010-0000 County presented to the Board a settlement agreement with the appellant with a building value of $1,668,600 and land value of $25,007,500 for a total of $26,676,100. A call for discussion was made. 2 Mr. D'Amico moved to accept the settlement between the taxpayer and the County with land value at $25,007,500 and building value at $1,668,600. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. CASE #19184,19183,19180 & 19179 — HUALALAI INVESTORS, LLC TMK 7-2-010-007-0000, 7-2-010-008-0000, 7-2-010-020-0000 & 7-2-010-028-0000 County presented to the Board appellant's request to have Case Nos. 19184, 19183, 19180 and 19179 rescheduled and combined with the remaining appeals filed by the appellant for adjoining parcels as the information to be provided by the appellant will pertain to all appealed parcels. A call for questions was made. Mr. Takai moved to accept the rescheduling of Case Nos. 19184, 19183, 19180 and 19179 to November 13th at 9:00 a.m. 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 land value being lower than the taxpayer's requested value for Case No. 19580. County appraiser Angie Metriyakool was present and responded. Board questioned the agreed to building value being lower than the taxpayer's requested value for Case No. 19412. County appraiser Angie Metriyakool was present and responded. Board questioned the neighborhood code and the different land values in the neighborhood for Case No. 19580. County appraiser Angie Metriyakool was present and responded. No further questions. Mr. Church moved to accept the settlements for Case Nos. 19582, 19119, 19580, 19596, 19595, 19597, 19569, 19291 and 19412. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. OLD BUSINESS RECONSIDERATION OF CASE #19171 TMK 2-1-018-019-0000 County informed the Board that the settlement approved by the Board at its July 19th meeting was amended by the Board to include a change in the property class to the Homeowner's Class, Pitt 9. County stated that the property should not have been changed to the Homeowner's Class. A call for questions was made. 3 Mr. Takai moved to re -open Case No. 19171. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. Mr. Takai moved to accept the settlement for Case No. 19171 with building value at $192,800, land value at $187,200 and exemption of $116,000 with parcel remaining in Pitt 1. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. RECONSIDERATION OF CASE #19642 TMK 7-5-020-014-0151 County informed the Board that the settlement presented by the County and approved by the Board at its July 11th meeting omitted the homeowner's exemption for Case No. 19642. The settlement agreement should include an exemption amount of $193,400. A call for questions was made. Mr. Takai moved to re -open Case No. 19642. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. Mr. Takai moved to accept the settlement value for Case No. 19642 with building value at $144,900, land value at $72,100 and that the exemption amount of $193,400 be applied. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 9:37 a.m. Reconvened: 1:30 p.m. CASE #19156 & 19157 — BATISTE, WILLIAM TMK 8-1-026-002-0000 & 8-1-029-014-0000 Present were appellant William Batiste and County appraiser Matthew Radmilovic. Properties located in the Hokulia Resort. Appeal on land values. Appellant presented his case. County presented their case and recommended sustaining the values. A call for questions was made. Mr. Church moved to reduce the County's land assessments by 25% -- Case No. 19156 to $139,300 and Case No. 19157 to $132,500. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. 0 CASE #19075 — WILTON, WILLIAM TM K 8-1-029-048-0000 Mr. Church requested to be recused from Case No. 19075 due to a conflict of interest with the appellant. Request granted. Present was appellant William Wilton and County appraiser Matthew Radmilovic. Property located in the Hokulia Resort on Palena Place. Appeal on land value. Appellant presented his case. County presented their case and recommended sustaining the value. A call for questions was made. Mr. Takai moved to reduce the land value to $129,400. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 3:0 with Mr. Church recused. CASE #19376 — IVERS, CHRISTINA TM K 1-4-027-012-0000 Mr. Church returned for Case No. 19376. Present were appellant Christina (vers. Mr. Pike presented for the County on behalf of appraiser Sally Kaaiakamanu. Property located in the Kapoho Beach Lots subdivision on Alapai Point Road. Appeal on land and building values. Appellant presented her case. County presented their case and recommended reducing the building value to $173,000 and reducing the land value to $524,000. A call for questions was made. Mr. D'Amico moved to reduce the building value to $123,100 and land value to $500,000 for a total value of $623,100 with exemption applied. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 2:57 p.m. Reconvened: 3:05 p.m. CASE #19609 — STOSKOPF, LINDA DIAN TMK 7-6-015-023-0022 Case called at 3:05 p.m. and appellant was not present. Present was County appraiser Angie Metriyakool. 5 Property located in the Kona Bali Kai condominium complex. 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 accept the County's assessments for building and land values. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #19397 — GOSS, STEPHEN/GREGORY, SHANA TM K 7-9-011-035-0002 Case called at 3:15 p.m. and appellant was not present. Present was County appraiser Matthew Radmilovic. Property located in the Kona Scenic subdivision on Kealaola Road. Appeal on land and building values. 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 4:0. NEW BUSINESS A discussion was held with the Board Members and County Appraisal Supervisor, Jon Pike, as to the forms used and presented by the County appraisers for all appeals. The Board requested that the County include in its material a pricing ladder and provided information to Mr. Pike as to the form that the Members preferred. The Board also requested that the packet include a plat map showing the location of the subject parcel to its comparables. SETTLEMENTS — 1:30P APPEALS AGENDA County presented to the Board a 2 -page Appeals Agenda containing information on eight (8) 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 values in Case No. 19084 being that the property was placed in the affordable rental program. Mr. Pike responded on behalf of the County. Board questioned the values relating to the three -percent cap or reduced to market. Mr. Pike responded on behalf of the County. 0 No further questions. Mr. Takai moved to accept all of the settlements as shown on pages 1 and 2 of the 1:30 settlement agenda. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 4:0. ANNOUNCEMENTS No announcements were made. ADJOURNMENT Meeting adjourned at 3:40 p.m. Respectfully submitted, alzakd ON,ya) Swam Elizabeth (Nina) Swain, Secretary 7 Exhibit A Register Of Appeal Account HAWAII TUES AUGUST 7.2012 Board Of Review - For Assessment Year 2012 SETTLEMENTS - 9:00 am Appeals Agenda PITT Parcel ID Claimant Name Original Taxpayer Dispute Final OVRPT Owner Name(s) Address Value Value Value Value Page 1 HT500HI Other 1 6-8-024-032-0000 TOYOTA MOTOR SALES USA INC Bldg 6,721.300 4,500,000 2,221,300 Case# 79582! TOYOTA MOTOR SALES USA IN C/O ITA, LLC Land 5,307,600 4,000,000 1,307,600 Accept 10 -APR -1211 21601 DEVONSHIRE STREET SUITE 3 Total 12,028,900 8,500,000 3,528,900 File CHATSWORTH CA 91311 Ex -Bldg 0 0 0 Hear -Time 07 -AUG -2012/910 SETTLEMENT- BLDG 5,692,400 LAND 5,307,600 Ex -Land 0 0 0 Init ESWAINI T/P Pitt 1 6-8-027-005-0000 CANNON, WILLIAM M Bldg 0 0 0 Case# 191191 CANNON,WILLIAM M 595 N BARKER ROAD Land 865,600 500,000 365,600 Accept 30 -MAR -1T, BROOKFIELD WI 53045 Total 865,600 500,000 365,600 File Ex -Bldg 0 0 0 Hear -Time 07 -AUG -2012/91q SETTLEMENT BLDG 0 LAND 750,000 Ex -Land 0 0 0 [nit ESWAIN - T/P Pitt 'p 6-8-027-013-0000 MORFITT, GREGORY JOHN Bldg 2,554,100 1,377,800 1,176,300 Case# 1951 CH HAWAII I LLC MORFITF, MARJORIE ELLEN Land 879,700 475,000 404,700 Accept 05 -APR -1 MORFITT,GREG/MARJORIE #103-426 BEACH CRESCENT Tota[ 3,433,800 1,852,800 1,581,000 File VANCOUVER BC CANADA V6Z 3E9 Ex -Bldg 0 0 0 Hear -Time 07 -AUG -2012191 SETTLEMENT- BLDG 1,430,800 LAND 469,200 EXEMPTION 0 Ex -Land 0 0 0 Ind ESWAIN, T/P Pitt 1 6-8-027-029-0000 FRANSEN, DENNIS Bldg 0 0 0 Case# 1959 PAUL,DEAN DAVID 2930 PALM DRIVE Land 434,100 300,000 134,100 Accept 12 -APR -1 BILLINGS, MT 59102 Total 434,100 300,000 134,100 File Ex -Bldg 0 0 0 Hear -Time 07 -AUG -2012/91 SETTLEMENT - BLDG 0 LAND 355,000 Ex -Land 0 0 0 Init ESWAIN T/P Pitt 1 6-M27-030-0000 FRANSEN, CHERYL Bldg 0 0 0 Case# 1959 FRANSEN,CHERYL M TR 2930 PALM DRIVE Land 417,700 300,000 117,700 Accept 12 -APR -1 BILLINGS, MT 59102 Total 417,700 300,000 117,700 File Ex -Bldg 0 0 0 Hear -Time 07 -AUG -2012191 SETTLEMENT - BLDG 0 LAND 355,000 Ex -Land 0 0 0 Init ESWAIN TIP Pitt 1 6-8-027-032-0000 FRANSEN, SHAWN Bldg 0 0 0 Case# 1959 TODD,JOHN 7974 E VIA CAMPO Land 466,400 280,000 186,400 Accept 12 -APR -12 FRANSEN,SHAWNR SCOTTSDALE, AZ 85258 Total 466,400 280,000 186,400 File Ex -Bldg 0 0 0 Hear -Time dl 07 -AUG -2012191 SETTLEMENT - BLDG 0 LAND 355,000 Ex -Land 0 0 0 Init ESWAINII TIP Pitt 1 6-8-031-049-0000 SULLIVAN, MEANIE KNIGHT Bldg 309,800 237,300 72,500 Case# 19569 9 SULLIVAN,MELANIE KNIGHT PO BOX 383969 Land 77,400 77,400 0 Accept 10 -APR -12 WAIKOLOA, HI 96738 Total 387,200 314,700 72,500 File Ex -Bldg 117,400 117,400 0 Hear -Time 07 -AUG -2012/910 SETTLEMENT - BLDG 250,500 LAND 77,400 EXEMPTION 105,600 Ex -Land 0 0 0 Init ESWAIN T/P Pitt J Page 2 Register Of Appeal Account HT500HI HAWAII Board Of Review - For Assessment Year 2012 Appeals Agenda Original Taxpayer Dispute Final PITT Parcel Claimant Name OVRPT Owner Name(s) Address Value I Value Value Value Other 1 6-8-033-033-0000 SECURE PROPERTY HOLDINGS LLC Bldg 1,553,900 1,350,000 203,900 Case# 19291 SECURE PROPERTY HOLDINGS 2082 MICHELSON DR, STE 2128 Land 511,200 450,000 61,200 Aocspt 10-APR-12 Total 2,065,100 1,800,000 265,100 File IRVINE CA 92612 Ex-Bldg 0 0 0 Hear-Time 07-AUG-2012/9101 Ex-Land 0 0 0 Inil ESWAIN SETTLEMENT- BLDG 1,403,200 LAND 511,200 T/P Pill 2 6-8-034-024-0008 DEVELOPMENT RESOURCES #1 LLC Bldg 1,372,800 1,000,000 372,800 Case# 19412 DEVELOPMENT RESOURCES #'P 0 BOX 3087 Land 577,500 400,000 177,500 Aooept 10-APR-12 Total 1,950,300 1,400,000 550,300 File SUN VALLEY ID 83353 Ex-Bldg 0 0 0 Hear-Time 07-AUG-2012/91 Ex-Land 0 0 0 Inst ESWAIN SETTLEMENT -BLDG 822,500 LAND 577,500 T/P Pitt Grand Total Bldg 12,511,900 8,465,100 4,046,800 Land 9,537,200 6,782,400 2,754,800 Total 22,049,100 15,247,500 6,801,600 Ex-Bldg 117,400 117,400 0 Ex-Land 0 0 0 Exhibit B Page 1 Register Of Appeal Account HT500HI HAWAII ' TUES AUGUST 7.2012 Board Of Review - For Assessment Year 2012 SETTLEMENTS -1:30 pm Appeals Agenda SETTLEMENT -BLDG 138, 100 LAND 23,800 Claimant Name Original Taxpayer Dispute Final PITT OVRPT Parcel ID Owner Name(s) Address Value ] Value Value Value Other '5 1-3-036-046-0000 RABI. JOHN S Bldg 169,900 107,166 62,734 Case# 19084 I0 RABLJOHN S TRST PO BOX 4871 Land 23,800 20,844 2,956 Accept 27 -MAR -12 252,880 File KAILUA KONA HI 96745 Total 193,700 128,010 65,690 File Hear -Time 07 -AUG -2012/1340 Ex -Bldg 0 0 0 Hear -Time 07 -AUG -2012/1340 SETTLEMENT -BLDG 138, 100 LAND 23,800 T/P Pitt 2 2-3-017-009-0000 EDWARDS, JOHN Bldg 0 0 0 Case# 19189 LKS LLC PO BOX 1673 Land 632,200 379,320 252,880 Accept 10 -APR -1 KAILUA KONA HI 96745 Total 632,200 379,320 252,880 File Ex -Bldg 0 0 0 Hear -Time 07 -AUG -2012/1340 Ex -Land 0 0 0 Intl ESWAIN SE TTLEMENT -- BLDG 0 LAND 509,200 EXEMPTION 0 T/P Pitt 3 7-6-004-048-0000 SHEFF, KAREN TRST Bldg 532,000 400,000 132,000 Case# 196 SHEFF,KAREN S TRST SHEFF, IAWERENCE Land 416,400 300,000 116,400 Accept 09 -APR -1 PO BOX 849 Total 948,400 700,000 248,400 File HOLUALOA HI 96725 Ex -Bldg 120,000 120,000 0 Hear -Time 07 -AUG -2012/1340 i Ex -Land 0 0 0 Init ESWAIN SETTLEMENT - BLDG 430,100 LAND 312,300 EXEMPTION 120,000 T/P Pitt i1 8-1-024-008-0000 MATSUYAMA, EARL 8 BRENDA Bldg 588,700 440,000 148,700 Case# 19320 9 MATSUYAMA,EARLT/BRENDA A P O BOX 194 Land 172,500 160,000 12,500 Accept 10 -APR -11 KEALAKEKUA HI 96750 Total 761,200 600,000 161,200 File Ex -Bldg 160,000 160,000 0 Hear -Time 07 -AUG -2012/1340 Ex -Land 0 0 0 Ind ESWAIN:I SETTLEMENT - BLDG 472,400 LAND 172,500 EXEMPTION 160,000 T/P Pitt 1 8-1-025-010-0000 BEESON, RON Bldg 299,000 217,000 82,000 Case# 193241 BEESON,RON ROSENBAUM,TOM Land 192,200 130,000 62,200 Accept 10 -APR -12 ROSENBAUM,TOM PO BOX 571 Total 491,200 347,000 744,200 File CAPTAIN COOK HI 96704 Ex -Bldg 0 0 0 Hear-T,me 07 -AUG -2012/1340 SETTLEMENT - BLDG 258,000 LAND 156,200 EXEMPTION 0 Ex -Land 0 0 0 Ind ESWAINI T/P Pitt 1 8-1-025-027-0000 ROSENBAUM,TOM Bldg 0 0 0 Case# 19328 ROSENBAUM,THOMAS C P O BOX 571 Land 174,700 120,000 54,700 Accept 10 -APR -1 CAPTAIN COOK HI 96704 Total 174,700 120,000 54,700 File Ex -Bldg 0 0 0 Hear -Time 07 -AUG -2012/13401 SETTLEMENT- BLDG 0 LAND 133,200 EXEMPTION 0 Ex -Land 0 0 0 Init ESWAIN, T/P Pitt JII 1 8-1-025-028-0000 ROSENBAUM,TOM Bldg 0 0 0 Case# 19323 ROSENBAUM,THOMAS C P O BOX 571 Land 173,500 120,000 53,500 Accept 10 -APR -12 CAPTAIN COOK HI 96704 Total 173,500 120,00 53,500 File Ex -Bldg 0 0 0 Hear -Time 07 -AUG -2012/1340 Ex -Land 0 0 0 [nit ESWAINI SETTLEMENT -- BLDG 0 LAND 132,300 EXEMPTION 0 T/P Pitt Page 2 Register Of Appeal Account HT500HI HAWAII Board Of Review - For Assessment Year 2012 Appeals Agenda Onginal Taxpayer Dispute Final PITT Parcel Claimant Name OVRPT Nan Owner Names) Address Value Value Value Value Other 8-1-029-025-0000 ADAMS FAMILY TRUST _ _ Bldg 2,389,100 1,600,000 _ _ 789,100 Case# 190741 ADAMS,FAMILY TR C/O SAN GOGONIO FARMS INC Land 171,600 171,600 0 Accept 21-MAR-1 707 ESPLANADE UNIT C Total 2,560,700 1,771,600 789,100 File REDONDO BEACH CA 90277 Ex-Bldg 0 0 0 Hear-Time 07-AUG-201Z,-.- 7-AUG-20121340SETTLEMENT--BLDG Ex-Land 0 0 0 Ind ES WAIN SETTLEMENT -- BLDG1,600,000 LAND 171,600 EXEMPTION O T/P Pitt Grand Total Bldg 3,978,700 2,764,166 1214,534 Land 1,956,900 1,401,764 555,136 Total 5,935,600 4,165,930 1,769,670 Ex-Bldg 280,000 280,000 0 Ex-Land 0 0 0