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Home My WebLink About2012-09-26 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Wednesday, September 26, 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 Renee Schoen; 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, Renee Schoen, 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 #19334 — TURNER, JASON TMK 2-8-008-040-0000 Present were appellant Jason Turner and County appraiser Keita Jo. Property located in the Pepeekeo Point subdivision. Appeal on land value and denial of non -dedicated agricultural use. Appellant presented his case. County presented their case and recommended sustaining the land value and denial of non -dedicated agricultural use. A call for questions was made. Mr. Church moved to grant the non -dedicated use. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 3:1 with Mr. Takai voting against the motion. CASE #19590 — ALDERSON, RICHARD TMK 2-6-002-018-0000 Mr. Takai requested a recusal due to his prior business relationship with the appellant. Mr. Kualii granted the request. Case called at 9:21 a.m. and appellant was not present. Present for the County was appraiser Keita Jo. Property located in Puueo adjacent to the Wailuku River. Appeal on land value. County presented their case together with any and all information provided by the appellant. County recommended reducing the land value to $100. A call for questions was made. Mr. Church moved to approve the recommendation of the County to reduce the value to $100 with a $25 tax liability. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 3:0 with the recusal of Mr. Takai. CASE #19587 — MALLICK, THEODORA TMK 2-7-037-015-0000 Case called at 9:30 a.m. and appellant was not present. Present for the County was appraiser Keita Jo. Property located on La Road in Papaikou. Appeal on building 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. Takai moved to sustain the County's assessment. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 4:0. CASE #19290 — AHAVA PROPERTIES INC TM K 2-8-015-031-0000 Appellant was not present. Present for the County was appraiser Keita Jo. 2 Property located on Kahua Road in Honomu. Appeal on land value. County presented their case together with any and all information provided by the appellant. County recommended reducing the land value to $188,100. A call for questions was made. Mr. Takai moved to accept the County's recommendation of reducing land value to $188,100. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 4:0. CASE #19237 — ANTILLA, JAMES TMK 2-9-002-059-0000 Appellant was not present. Present was County appraiser Keita Jo. Property located on Chin Chuk Road in Hakalau. Appeal on building value. County presented their case together with any and all information provided by the appellant. County recommended reducing the building value to $385,800. A call for questions was made. Mr. Takai moved to accept the County's reduced value of $385,800 for the building due to its 69% completion. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 10:05 a.m. Reconvened: 10:15 a.m. CASE #19101 — RODRIGUES, MICHAEL TMK 1-7-027-202-0000 Appellant was not present. Present was County appraiser Shannon Arquitola. Property located on Palula Street in the Keaau Ag Lots 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 land value and reducing the building value to $309,000. A call for questions was made. 3 Mr. Church moved to sustain the land value at $151,200 and sustain the building value at $368,800. Seconded by Mr. Takai. 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 #19333 — HASEGAWA, RAYMOND TMK 2-6-026-008-0000 CASE #19094 — RUSHANAEDY, AGUSTINUS & PRISCILLA TMK 2-7-036-012-0000 CASE #19170 — LEE, JAMES & PATRICIA TMK 2-8-016-037-0000 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 11 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 and agricultural use in Case #19592 as not being separated in two appeals. County appraiser Keita Jo was present and responded. No further questions. Mr. Church moved to allow the County to segregate the agricultural portion of the settlement for Case No. 19592 from the residential portion of the property and move the case to the afternoon session to allow County time to retrieve the information. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. Mr. Takai moved to accept the 9:00 a.m. settlements of September 26 as listed on pages 1 and 2 except for Case No. 19592 which was continued to the afternoon. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 11:05 a.m. Reconvened: 1:30 p.m. 0 WITHDRAWN CASES Presented to the Board were appellants' requests to withdraw their appeals in the following cases: CASE #19359,19355,19353,19351, 19347 & 19314 — HAMAKUA N HILO AG COOP TMK 4-3-005-013-0000, 4-3-005-014-0000, 4-3-005-017-0000, 4-3-005-018-0000, 4-3-005- 019-0000 & 4-3-005-020-0000 A call for questions was made. Mr. Takai moved to accept the withdrawals for the six parcels. Seconded by Mr. D'Amico. 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 1 -page Appeals Agenda containing information on three (3) 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 building value being removed in Case No. 19584. County appraiser Keita Jo was present and responded. Board questioned the reduction in building value in Case No. 19313. County appraiser Keita Jo was present and responded. No further questions. Mr. Takai moved to accept the 1:30 settlements as listed on the agenda. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. CASE #19592 — ALDERSON, RICHARD TMK 2-8-007-097-0000 Case No. 19592 was continued by the Board from the morning session. Appellant was not present. Present was County appraiser Keita Jo. Board questioned the multi-pitt assigned to the parcel and the amount of the settlement as being for the entire parcel or for only the agricultural portion. County recommended reducing the land value to $900. No further questions. Mr. Church moved to approve the County's reassessment value of $900 for the agricultural and $69,100 for the residential for a total of $70,000. Mr. Church followed with a withdrawal of his motion. 5 Mr. Takai moved to change the appeal from the agricultural classification to residential and change the value from $227,600 to $69,100. Seconded by Mr. Church. A call for discussion was made. Mr. Takai followed with a withdrawal of his motion and Mr. Church withdrew his second to the motion. Mr. Church moved to approve the settlement of the County and add a clarification that the reduced value be applied to the residential component. Seconded by Mr. Takai. 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 October 16 and 17 in Hilo at the Puna Conference Room, County Building. ADJOURNMENT Meeting adjourned at 2:05 p.m. Respectfully submitted, alzakd ON,ya) Swam Elizabeth (Nina) Swain, Secretary 0