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Home My WebLink About2012-09-25 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Tuesday, September 25, 2012 Aupuni Center Conference Room Hilo, 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 Assistant Tax Administrator Lisa Nahoopii; 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: 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 #19070 — MORI, KAREN ANNE TMK 2-5-006-153-0000 Present were appellant's husband Lloyd Mori and County appraiser Marilyn Veincent. Property located in upper Kaumana on Akolea Road. Appeal on land and building values. Appellant's representative presented their case. County presented their case and recommended sustaining the assessed values. A call for questions was made. Mr. Takai moved to sustain the County's land and building value. Motion received no second. Motion dies. Mr. Church moved to sustain County's land value at $138,900 and reduce building value to $300,000. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #19103 — PAIVA, PAUL PRESCOTT TMK 2-5-027-054-0000 Mr. Takai requested a recusal from the case due to his personal relationship with the appellant. Mr. Kualii granted the request. Present were appellant Paul Paiva, County appraiser Marilyn Veincent and clerical supervisor June Ban. Property located on Kaumana Drive. Appeal on the denial of Non -Spec Dedication. Appellant presented his case. County presented their case and recommended sustaining the denial. A call for questions was made. Mr. D'Amico moved to grant the dedication with land value at $70,900, building value at $157,200 and exemption at $85,600. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 3:0 with the recusal of Mr. Takai. Mr. Takai returned upon completion of Case No. 19103. CASE #19152 — ZUANICH, BETSEY TMK 2-5-040-030-0000 Case called at 9:45 a.m. and appellant was not present. Present for the County was appraiser Marilyn Veincent. Property located on Kaumana Drive. 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 sustain the County's value at $52,700. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. 2 WITHDRAWN CASES Presented to the Board were appellants' requests to withdraw their appeals in the following cases: CASE #19608 — SMITHSONI, SUC TUA TM K 1-3-046-013-0000 CASE #19063 — OWNBEY, JEFFREY TM K 1-3-046-053-0000 CASE #19151 — ZUANICH, BETSEY TM K 1-5-043-147-0000 CASE #19227 — OWNBEY, JEFFREY TM K 1-3-046-053-0000 A call for questions was made. Mr. Takai moved to accept the withdrawals. Seconded by Mr. Church. 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 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 A. A call for questions was made. County informed the Board of the following corrections to the 9:00 a.m. settlement agenda: Case #19079 Add: Exemption $72,400 Case #19115 Correct: Building $228,600 Board questioned the land value in Case #19154 as not being rounded to the nearest $100. Mr. Pike noted correction to land value as being $16,700. Board questioned the building value in Case #19623 as being below the appellant's requested value. County appraiser Dori Ayap was present and responded. Board questioned the building value in Case #19155 as being below the appellant's requested value. County appraiser Dori Ayap was present and responded. Board questioned the homeowners class in Case #19079. Mr. Pike responded. No further questions. Mr. Takai moved to accept the settlements as shown on pages 1 and 2 with changes to Case No. 19079 adding an exemption of $72,400, No. 19154 building value to $16,700 3 and 19115 building value of $228,600. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 10:06 a.m. Reconvened: 1:30 p.m. CASE #19210 — MACCARLEY, KURT TM K 1-9-005-005-0000 Present were appellant Kurt MacCarley, County appraiser Rex Jitchaku and clerical supervisor June Ban. Property located in Volcano Village. Appeal on land and building values and denial of homeowner's exemption. Issue: land and building values. Appellant presented his case. County presented their case and recommended sustaining the assessed values. A call for questions was made. Mr. Takai moved to sustain the building value at $433,300 and decrease the land value to $150,000. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 3:1 with Mr. D'Amico voting against the motion. Issue: denial of homeowner's exemption. Appellant presented his case. County presented their case and recommended sustaining the denial of the homeowner's exemption. A call for questions was made. Mr. Takai moved to deny the exemption as determined by the County. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. CASE #19203 — JUDD, CASEY TM K 1-5-018-028-0000 Appellant was not present. Present for the County was appraiser Sally Kaaiakamanu and clerical supervisor June Ban. Property located in the Hawaiian Paradise Park subdivision. Appeal on building value and denial of homeowner's exemption. Issue: building value. County presented their case together with any and all information provided by the appellant. County recommended sustaining their value. A call for questions was made. Mr. Church moved to sustain the County's land and building values. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 4:0. 0 Issue: denial of homeowner's exemption. County presented their case together with any and all information provided by the appellant. County recommended sustaining the denial of the homeowner's exemption. A call for questions was made. Mr. Church moved to sustain the denial of the homeowner's exemption. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #19610 — OKIN, PETER/ OKIN, MICHAEL TM K 1-5-059-056-0000 Appellants were not present. Present for the County was appraiser Sally Kaaiakamanu. Property located in the Hawaiian Paradise Park subdivision. Appeal on land and building values. County presented their case together with any and all information provided by the appellants. County recommended sustaining the assessed values. 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. WITHDRAWN CASES Presented to the Board were appellants' requests to withdraw their appeals in the following cases: CASE #19219 — KERSHNER, TERRY TM K 1-5-040-001-0000 CASE #19206 — KRATKE, STEPHEN & CHERYL TM K 1-5-057-080-0000 A call for questions was made. Mr. Takai moved to accept the withdrawals. Seconded by Mr. Church. 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 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. 5 Mr. Takai moved to accept the 1:30 settlements as listed on pages 1 and 2. Seconded by Mr. D'Amico. 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 No announcements were made. ADJOURNMENT Meeting adjourned at 2:55 p.m. Respectfully submitted, alzakd ON,ya) Swam Elizabeth (Nina) Swain, Secretary 0