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Home My WebLink About2012-10-17 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Wednesday, October 17, 2012 County Building - Puna 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 and Michael D'Amico; Deputy Corporation Counsel Craig Masuda; Real Property Assistant Tax Administrator Lisa Nahoopii; Real Property Tax Appraisal Supervisor Jon Pike and Board Secretary Elizabeth Nina Swain. Absent was: Board Member Scott Church STATEMENTS FROM THE PUBLIC There were no members from the public present. TAX APPEAL CASE HEARINGS Note: 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 #19128 — UMPHREY, BARBARA TMK 2-2-037-097-0000 Appellant provided prior notification to the Board that she would not be present. Present was County appraiser Jaime Ortiz Nava. Property located on Railroad Avenue in Hilo. 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 land and building values. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 3:0. CASE #19232 — KLEIN, ROBERT & BARBARA TMK 2-2-040-029-0000 Case was called at 9:10 a.m. and appellant was not present. Present was County appraiser Jaime Ortiz Nava. Property located on Kilauea Avenue across of KTA in Hilo. Appeal on land 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 land value at $320,000 with the building value not under appeal. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 3:0. Recessed: 9:43 a.m. Reconvened: 10: 00 a.m. CASE #19127 — UMPHREY, BARBARA TMK 1-5-014-023-0000 Appellant was not present. County informed the Board of appellant's request to withdraw her appeal in Case No. 19127. A call for questions was made. Mr. Takai moved to accept the withdrawal. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 3:0. SETTLEMENTS — 9:OOA APPEALS AGENDA County presented to the Board a 1 -page Appeals Agenda containing information on six (6) 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 reduction in land value for Case No. 19132 being below the appellant's requested value. Mr. Pike responded on behalf of the County. No further questions. 2 Mr. Takai moved to accept all of the 9:00 settlements for October 17 as listed on page 1. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 3:0. Recessed: 10:14 a.m. Reconvened: 11:02 a.m. CASE #19284 — MANA GARDENS LLC TM K 1-3-009-023-0000 Present was appellant's representative, Elisabeth Green, Member of Mana Gardens LLC, and County appraiser Dori Ayap. Property located on the Pahoa-Kalapana Highway before the Leilani Estates subdivision. Appeal on land and building values. Appellant's representative presented their case. County presented their case and recommended reducing the land value to $178,300 and sustaining the building value. A call for questions was made. Mr. D'Amico moved to accept the County's proposed figures of $178,300 for the land and building at $12,800 for a total of $191,100. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 3:0. OLD BUSINESS No discussion held on old business. NEW BUSINESS Mr. Takai inquired as to how many complaints were filed for the November 28 complaint hearing. Ms. Swain stated that no complaints were received. ANNOUNCEMENTS Next appeal hearings scheduled for October 23 and 24 in Kona. ADJOURNMENT Meeting adjourned at 11:38 p.m. Respectfully submitted, alzakd ONra) Swam Elizabeth (Nina) Swain, Secretary 3 Exhibit A Page 1 Register Of Appeal Account HT500HI WED, OCT. 17, 2012 HAWAII Board Of Review - For Assessment Year 2012 9:00 a.m. Appeals Agenda Grand Total Bldg 656,800 Original Taxpayer Dispute Final 591,630 373,270 PITT Parcel ID Claimant Name 1,621,700 1,187,270 434,430 Ex -Bldg 0 0 0 OVRPT Owner Name(s) Address 0 Value Value Value1 Value Other '5 1-3-009-023-0000 MANIA GARDENS LLC Bldg 12,800 100 12,700 Case# 192841 MANIA GARDENS LLC 13-3376 PAHOA KALAPANA RD Land 294,200 26,000 268,200 Accept 10 -APR -12 `'q %\Z PAHOA HI 96778 Total 307,000 26,100 280,900 File 1 LI-1gI N Ex -Bldg 0 0 0 Hear -Time 17 -OCT -2012/900' Ex -Land 0 0 0 Init ESWAINI APPELLANT WILL ARRIVE A LITTLE LATE DUE TO MEDICAL APPT T/P Pitt 1 1-5-014-023-0000 UMPHREY, BARBARA A Bldg 0 0 0 Case# 19127 ^ UMPHREY,JACK DOUGLAS 738 ENDICOTT WAY Land 129,400 116,460 12,940 Accept 02 -APR -1 � _ THE VILLAGES FL 32162 Total 129,400 116,460 12,940 File .S� Ex -Bldg 0 0 0 Hear -Time 17 -OCT -2012/9001 1-WITHDRAWNI Ex -Land 0 0 0 Intl ESWAINI T/P Pitt 1 '4 2-2-037-097-0000 UMPHREY, BARBARA A Bldg 484,600 436,140 48,460 Case# 191281 STATE OF HAWAII 738 ENDICOTT WAY Land 221,300 199,170 22,130 Accept 02 -APR -12 UMPHREY,JACK D THE VILLAGES FL 32162 Total 705.900 635,310 70,590 File UMPHREY,JOHN D Ex -Bldg 0 0 0 Hear -Time 17 -OCT -2012/9001 X^,1V1/� q,/// APPELLANT NOT ATTENDINGI 7lai 1t Ex -Land 0 0 0 Intl ESWAINI 'w T/P Pitt J 3 2-2-040-029-0000 KLEIN, ROBERT & BARBARA Bldg 159,400 159,400 0 Case# 19232 KLEIN,ROERT E/BARBARA E TR 1498 KILIKINA ST Land 320,000 250,000 70,000 Accept 10 -APR -1j HILO HI 96720 Total 479,400 409,400 70,000 File / Ex -Bldg 0 0 0 Hear-Tme 17 -OCT -2012/900 Ex -Land 0 0 0 Init ESWAINI T/P Pit Grand Total Bldg 656,800 595,640 61,160 Land 964,900 591,630 373,270 Total 1,621,700 1,187,270 434,430 Ex -Bldg 0 0 0 Ex -Land 0 0 0 Page 1 Register Of Appeal Account HT500HI OCT.A7 WED. . 1 /.20A1? HAWAII SETTLEMENTS - 9.00 Board Of Review - For Assessment Year 2012 Appeals Agenda PITT Parcel ID Claimant Name Original Taxpayer Dispute Final OVRPT Owner Name(s) Address Value Value 1 Value Value Other i1 1-5-106-117-0000 PHILIPS. MARILYN M Bldg 204,800 106,800 98,000 Case# 19622 PHIUPS,MARILYN M 19975 SISCHO DR Land 10,200 10,200 0 Accept 13 -APR -12 TOPANGA CA 90290 Total 215,000 117,000 98,000 File Ex -Bldg 0 0 0 Hear -Time 17 -OCT -2012/910 SETTLEMENT - BLDG 135,000 LAND 10,200 EXEMPTION 0 Ex -Land 0 0 0 (nit ESWAIN T/P Pin 3 6A-003-014-0000 METRIC-PASSCO WAIKOLOA LLC Bldg 0 0 0 Case# 19192 METRIC-PASSCO WAIKOLOA LL C/O MARVIN F POER AND COMPANY Land 2,292,700 1,600,000 692,700 Accept 05 -APR -12 18818 TELLER AVE SUITE 277 Total 2,292,700 1,600,000 692,700 File IRVINE CA 92612 Ex -Bldg 0 0 0 Hear -Time 17 -OCT -2012/910 (SETTLEMENT - BLDG 0 LAND 2.292,700 Ex -Land 0 0 0 Ind ESWAIN T/P Pitt '3 6-8-003-015-0000 METRIC-PASSCO WAIKOLOA LLC Bldg 0 0 0 Case# 19193 METRIC-PASSCO WAIKOLOA LL C/O MARVIN F POER AND COMPANY Land 12,871,500 9,000,000 3,871,500 Ac pt 05 -APR -12 18818 TELLER AVE SUITE 277 Total 12,871,500 9,000,000 3,871,500 File IRVINE CA 92612 Ex -Bldg 0 0 0 Hear -Time 17 -OCT -2012/910 Ex -Land 0 0 0 ESWAIN(( -BLDGO LAND 11,262,500 Inst (SETTLEMENT T/P Pill 3 6-8-003-016-0000 METRIC-PASSCO WAIKOLOA LLC Bldg 0 0 0 Case# 19194 METRIC-PASSCO WAIKOLOA LL C/O MARVIN F POER AND COMPANY Land 2,524,700 1,750,000 774,7001 Accept 05 -APR -12 18818 TELLER AVE SUITE 277 Total 2,524,700 1,750,000 774,700 File IRVIVE CA 92612 Ex -Bldg 0 0 0 Hear -Time 17 -OCT -2012/9111 (SETTLEMENT - BLDG 0 LAND 2,146,000 Ex -Land 0 0 0 Imt ESWAIN( I T/P Pitt 3 6-8-003-040-0000 METRIC-PASSCO WAIKOLOA LLC Bldg 0 0 0 Case# 19195 METRIC-PASSCO WAIKOLOA LL C/O MARVIN F POER AND COMPANY Land 1,807,400 1,250,000 557,400 i 05 -APR -12 18878 TELLER AVE SUITE 277 Total 1,807,400 1,250,000 557,400 File File IRVINE CA 92612 Ex -Bldg 0 0 0 Hear -Time 17 -OCT -2012/910 SETTLEMENT- BLDG 0 LAND 1,807,400 Ex -Land 0 0 0 (nit ESWAIN T/P PItt 3 7-9-003-032-0000 UMPHREY, BARBARA A Bldg 0 0 0Case# 19132 KU,KELSO TR 738 ENDICOTT WAY Land 382,400 382,000 400 Accept 02 -APR -12 UMPHREY,JACK D THE VILLAGES FL 32162 Total 382,400 382,000 400 File Ex -Bldg 0 0 0 Hear -Time 17 -OCT -2012510 Ex -Land 0 0 0 ESWAIN SETTLEMENT - BLDG 0 LAND 148,900 EXEMPTION 0 Init T/P Pitt Grand Total Bldg 204,800 106,800 98,000 Land 19.888,900 13,992,200 5,896,700 Total 20,093,700 14,099,000 5,994,700 Ex -Bldg 0 0 0 Ex -Land 0 0 0