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Home My WebLink About2012-08-08 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Wednesday, August 8, 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 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. TAX APPEAL CASE HEARINGS CASE #19517, 19519, 19523, 19525, 19512, 19516, 19507, 19504, 19392, 19533 & 19537 WB KUKIO RESORTS, LLC TMK 7-2-004-016-0000, 7-2-016-002-0000, 7-2-016-003-0019, 7-2-016-006-0000 & 7-2-016- 007-0000 Board Secretary, Nina Swain, informed the Board that a letter was received from the appellant requesting that the 11 cases filed by appellant WB Kukio Resorts, LLC be rescheduled. Mr. Masuda requested that the letter be read by Ms. Swain to the Members for the record. A call for questions was made. Mr. Takai moved to accept the request to reschedule to a date that the County will find open in the Board's calendar. Seconded by Mr. Kualii. 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 1 -page Appeals Agenda containing information on two (2) 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 for Case No. 19546. County appraiser Angie Metriyakool was present and responded. No further questions. Mr. Takai moved to accept the settlement values as listed on the worksheet. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 9:17 a.m. Reconvened: 1:38 p.m. CASE #19375, 19380, 19384, 19388, 19390, 19394, 19409, 19411, 19414, 19417, 19423, 19430, 19435, 19441, 19447, 19453, 19456, 19459, 19460, 19463, 19465, 19467, 19470, 19473, 19477, 19481, 19485, 19489, 19493, 19497, 19500, 19501, 19502, 19503, 19505, 19506, 19508, 19509, 19510, 19511, 19513, 19514, 19515, 19518, 19520, 19521, 19522, 19524, 19526, 19529, 19532, 19535, 19539, 19543, 19545, 19548 & 19555 BICC PROPERTIES LLC TM K 7-1-007-001-0000 to 7-1-007-047-0000, 7-1-008-001-0000 to 7-1-008-010-0000 Appellant was not present. Present for the County was appraiser Jaime Ortiz Nava and Tax Administrator Stanley Sitko. Mr. Sitko informed the Board that the County and the appellant had reached a settlement agreement for all of the 57 parcels of properties. A copy of the settlement agreement was presented to the Board and attached hereto as Exhibit B. A call for questions was made. Mr. Takai moved to accept the agreement listed by the County for TMK 7-1-007-001 through 7-1-007-047-0000 and 7-1-008-001-0000 to 7-1-008-010-0000 as presented in the County's data packet as Exhibits 11 to 14. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. OLD BUSINESS No old business discussed. NEW BUSINESS No new business discussed. ANNOUNCEMENTS Next appeal hearings scheduled for September 11 and 12 in Kona. 2 ADJOURNMENT Meeting adjourned at 1:56 p.m. Respectfully submitted, alzakd ONra) Swam Elizabeth (Nina) Swain, Secretary Exhibit A Page 1 Register Of Appeal Account HT500HI WED, AUGUST 8, 2012 HAWAII Board Of Review - For Assessment Year 2012 SETTLEMENTS - 9:00 am Appeals Agenda I Original Taxpayer Dispute Final PITT Parcel Catmant Name OVRPT Owner Name(s) Address [—Value---] F - Value Value [— Value Other 1 7-2-017-017-0000 LEONARD. JEREMY Bldg 0 0 0 Case# 195491 LEONARD,JEREMY PAUL PO BOX 670 Land 2,307,500 500,000 1,807,500 Accept 11 -APR -121 KAILUA-KONA, HI 96740 Total 2,307,500 500,000 1,807,500 File Ex -Bldg 0 0 0 Hear -Time 0&AUG-2012/910 SETTLEMENT — BLDG 0 LAND 1,900,000 6riand 0 0 0 ]mt i ESWAIN( TIP Pitt I 1 7-2-017-033-0000 LEONARD, JEREMY Bldg 1,909,900 1,909,900 0 Case# --1 9 5 4-61111 9 LEONARD,JEREMY PAUL PO BOX 670 Land 2,228,100 2,085,700 142,400 Accept 11 -APR -1T KAILUA-KONA. HI 96740 Total 4,136,000 3,995,600 142,400 File Ex -Bldg 120,000 120,000 0 Hear -Time 08 -AUG -2012/910 1,909,000 LAND 1,900,000 EXEMPTION 120,000 Ex -Land 0 0 0 Init ESWAIN( (SETTLEMENT—BLDG T/P Pitt Grand Total Bldg 1,909,900 1,909,900 0 Land 4,535,600 2,585,700 1,949,900 Total 6,445,500 4,495,600 1,949,900 Ex -Bldg 120,000 120,000 0 Ex -Land 0 0 0 Exhibit B Aug 08 1212:52p Rick Oliver 18088811002 1 William P. Kenai (1) Meyor County of Hawaii DEPARTMENT OF FINANCE - REAL PROPERTY TAX Aapuni Cenler • 101 Pwahl Street • Swle No 4 Hilo, Hawaii 96770 • Fae(80a)961-8415 Appreissrs(B0B)961-6354 • Cleocal(808)961-8201 • Colkvions(BOB) 9614282 West Hawn'ICM.Center • 745044 Ane Keoho"Iulc Hwy • Shis D,2nd Fh. • Kdlua Kwu. Hewu•, 96740 F.(909)327-3531 • AWainn(908) 3234881 • Clencal(009) 323.4880 August a, 2012 BICC Properties LLC 101 Hodencamp Rd., STE 200 Thousand Oaks, CA 91360 Re: TMK's (3) 7-1-007-001 to 7-1-007-043 and 7-1-008.001 to 7-1-008-010 Dear Mr. Sllagi, Nancy E. Crawford Fimnce Dnccmr Deanna S Sako Deputy Director While the 53 parcels are legally finalized the subdivision is basically a'paper subdivision' with no infrastructure outside of dirt roads and dependent an the viability of the adjoining golf course for marketing in 3 to 5 years. Based on the costs to cure the infrastructure deficiencies and holding costs presented to us we are proposing to discount these parcels proportionately downward by just under 5.5 million in value. If you accept this settlement offer, I would ask you or your agent to sign the enclosed copy of this letter and return it to me as soon as possible. It will be presented to the Board for approval. If you have any questions at this time, feel free to contact me by mail, or telephone at (808) 961-6286 A. I agree with the settlement amounts as follows and understand that based on this settlement my appeal fees will not be refunded: TMK Land 7-1-007-001-0000 56,200 7-1-DO7-002-0000 46, 600 7 -1 -DC7 -003-0000 41,200 7-1-007-004-0000 38,600 7 -1 -0D7 -005 -ROOD 38,600 7-1-007-006-0000 39,600 7-1-OD7-007-0000 38,601) 7-1-007-008-0001) 40,200 7-1-007-009-0000 39,300 7.1-007-010-0000 40,100 Plmval'i County i5 an Equal Opporlvnily Provider and Employer Aug 08 12 12:52p Rick Oliver 18088811002 p. 7-1-007-011.OD00 38,900 7-1-007-012-0000 38,601D T-1-007-013.0000 39,500 7-1-007-014-0000 41,400 7-1-007-015-0DCO 38,700 7-1-007-0160000 38,8CO 7-1-007-017-ODCO 4t,500 7-1-007-018-0000 40,100 7.1-007-019-0000 38,700 7-1-007-0204)000 38,700 7.1-OD7-021-0000 41,500 7-1-007-022-0000 47,400 7-1-007-023-0000 47,900 7 -1 -007.024 -DODO 40,000 7-1-007-025-0000 39,800 7-1-007-026-0000 41,300 7-1-CD7-027-0000 60,300 7-1-007-028-0000 40,900 7-1-007-029-0000 42,400 7-1-007-03D-0000 46,900 7-1-007-031-0000 48,301) 7-1-007.092-0000 50,200 7-1-307-033-0000 41,400 7-1-007-034-0000 39,100 7.1.007-035-0000 39,000 7-1-007-03&0030 39,000 7-1-007-037-0000 38,600 7-1-007-038-0000 39,100 7-11007-039-0000 39,4DO 7-1.007-040-0000 39,400 7-1-007-041-0000 187, ODD 7-1-007-042-0000 104,800 7-1-007-043-OCCO 63,200 7-1.008-001-0000 43,800 7-1-008-002-0000 47,900 7.1-OC&003-0000 44,400 7.1-008-004-0000 43,000 7-1-008-005-0000 43,400 7-1-008-00&0000 42,100 7-1-00&007.0000 39,000 7-1-00&008-0000 42,1CC 7-1-008-009.0000 45,600 7-1-00&010-0000 39,900 Total: 2.462,200 No exemptions or improvement values are applicable to these parcels, for tax year 2012 - 2013. BICC Properties LLC's acceptance Is limited to Its appeals before the Board or Review as Idenlined on the enclosed letter dated August 8, 2812 with reaped to the above-Identlfled parcels. For LLC Uate MAA1Ab E/Z Aug 08 12 12'52p William P. Kenol Mayor Rick Oliver County of Hawaii DEPARTMENT OF FINANCE - REAL PROPERTY TAX Aupuni Center . 101 Pauahi Stwe . Suite No.4 • Hik, Hawaii 96720 • Fax(808)961-84i5 Apprai9crs(S0S)961-8354 . Cleriml(008)961-8201 . Collcc4lws(808)961-8282 West Hawaii Civic Cenicr - 74-5044 Ane Keohokalolc Hwy. • Bldg. D, 2nd Fir. . Kailua Kane• Hawaii 96740 Fax(808)327-3538 - AppmSers(808)3234881 . Clerical(808)323-0880 August 8, 2012 BICC Properties LLC 101 Hodencamp Rd., STE 200 Thousand Oaks, CA 91360 Re: TMK's (3) 7-1-007-044 to 7-1-007-047. Dear Mr. Silagi, p.3 Nancy E. Crawford Finance Direclar Deanna S. Sako Deputy Duccor The Golf Course Parcels: 044, 045, 046, and 047 were assessed considering the functional obsolescence. Based on the current conditional of the improvements the assessment value received a downward adjustment, please see second page for the breakdown of the recommended assessment. If you accept this settlement offer, I would ask you or your agent to sign the enclosed copy of this letter and return it to me as soon as possible. It will be presented to the Board for approval. If you have any questions at this time, feel free to contact me by mail, or telephone at (808) 961-8286 Hawaii County is an Equal Opportunity Provider and Employer Aug 08 12 12:52p Rick Oliver 18088811002 p.2 I agree with the settlement amounts as follows and understand that based on this settlement my appeal fees will not be refunded: Tax Map Key Golf Course 3-7-1-007-044 Golf Course 3-7-1-007-045 Golf Course 3-7-1-007-046 Golf Course 3-7-1-007-047 Total Land Improvements $106,700 $25,200 $190,900 $279,800 $1,368,900 $63,100 $1,729,600 $905,000 BICC Properties LLC's acceptance is limited as to its appeals of County of Hawai'i 2012 assessments as identified in the enclosed letter dated August 8, 2012 with respect to the above - identified parcels 24* 11z For ICC roperfies Date