The URL can be used to link to this page

Home My WebLink About2012-10-23 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Tuesday, October 23, 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 and Michael D'Amico; Deputy Corporation Counsel Craig Masuda; Real Property Tax Appraisal Supervisor Jon Pike and Board Secretary Elizabeth Nina Swain. Absent: Board Member Scott Church STATEMENTS FROM THE PUBLIC There were no statements from the public. TAX APPEAL CASE HEARINGS Note: There were no members from the public present at the start of the appeal case hearings. 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 #19286, 19315, 19316, 19317, 19318, 19383, 19385, 19386, 19387, 19389, 19391, 19415, 19439, 19420, 19426 & 19433 — MAUNA LANI RESORT (OPERATION) II TM K 6-8-022-001-0000, 6-8-022-022-0000, 6-8-022-023-0000, 6-8-022-027-0000, 6-8-022- 033-0000, 6-8-022-033-0000, 6-8-022-034-0000, 6-8-022-037-0000, 6-8-022-039-0000, 6-8- 022-042-0000, 6-8-022-043-0000, 6-8-022-044-0000, 6-8-022-045-00000, 6-8-022-056- 0000, 6-8-022-058-0000 & 6-9-001-017-0000 Appellant was not present. Appraiser Jaime Ortiz Nava was present for the County. County informed the Board that a settlement agreement had been reached with the appellant. Copies of the agreement was distributed to the Members and attached hereto as Exhibit A. A call for questions was made. Mr. Takai moved to accept the settlement dated October 19 signed by the appellant with the values as listed on page 2 of the settlement letter. 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 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 B. A call for questions was made. No questions presented. Mr. Takai moved to accept the two settlements listed on page 1 of the 9:00 agenda. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 3:0. Recessed: 9:34 a.m. Reconvened: 1:30 p.m. CASE #19519, 19525, 19523, 19517, 19516, 19512, 19507, 19392, 19504, 19537 & 19533 WB KUKIO RESORTS, LLC TMK 7-2-004-016-0000 (4 cases), 7-2-016-002-0000 (2 cases), 7-2-016-003-0019, 7-2-016- 006-0000 (2 cases) & 7-2-016-007-0000 (2 cases) Appellant was not present. Appraiser Jaime Ortiz Nava was present for the County. County informed the Board that a settlement agreement had been reached with the appellant. Copies of the agreement was distributed to the Members and attached hereto as Exhibit C. A call for questions was made. Board questioned the removal of building values for TMK 7-2-004-016-0000. Appraiser Jaime Ortiz Nava responded. Board questioned the building value in Case No. 19523. Appraiser Jaime Ortiz Nava responded. No further questions. Mr. Takai moved to accept the settlements for WB Kukio Resorts as listed in the letter signed by the appellant. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 3:0. 2 SETTLEMENTS — 1:30P APPEALS AGENDA County presented to the Board a 5 -page Appeals Agenda containing information on 33 cases that had reached settlement agreements between the County and the respective appellants. A copy of the agenda is attached hereto as Exhibit D. A call for questions was made. Board questioned the land value as being lower than the rest of the settled land values for Case No. 19234. Appraiser Hoku Manning was present and responded. Board questioned the land value for Case No. 19134. Appraiser Hoku Manning was present and responded. No further questions. Mr. Takai moved to accept the settlements as listed on pages 1 to 5 of the October 23 1:30 p.m. agenda. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 3:0. OLD BUSINESS No discussion held on old business. NEW BUSINESS No discussion held on new business. ANNOUNCEMENTS Mr. D'Amico stated that he will not be present at the complaint hearings scheduled for November 28 in Hilo. Mr. Masuda instructed the Board to send in information for the preparation of their annual report to Secretary Nina Swain. The information will be compiled and a draft will be provided to the Members for their review at the November 28 hearing. ADJOURNMENT Meeting adjourned at 1:53 p.m. Respectfully submitted, alzakd ON,ya) Swam Elizabeth (Nina) Swain, Secretary 3 Exhibit A William P. KenoiQD Mayor County of Hawaii DEPARTMENT OF FINANCE - REAL PROPERTY TAX Aupuni Center • 101 Pauahi Street . Suite No.4 • Hilo, Hawaj'i 96720 • Fez (808) 961-8415 Appraisers (808) 961-8354 • Clerical(808)961-8201 • Collections (808) 961-8282 West Hawaii Civic Center • 74-5044 Ane Keohokalole Hwy. • Bldg. D, 2nd Mr. . Kadua Kona, Hawaii 96740 Fax(808)327-3538 • Appraisers (808) 3234881 • Clerical (808) 3234880 October 18, 2012 Mauna Lani Resort (Operation), Inc. 68-1400 Mauna Lan! Drive, Suite 102 Kohala Coast, HI 96743 Nancy E. Crawford finance Director Deanna S. Sako Deputy Director Re: TMK's: 3-6-8-022-001, 3-6-8-022-022, 3-6-8-022-023, 3-6-8-022-027, 3-6-8-022-033, 3-6-8-022-034, 3-6-8-022-037, 3-6-8-022-039, 3-6-8-022-042, 3-6-8-022-043, 3-6-8-022-044, 3-6-8-022-045, 3-6-8-022- 056, 3-6-8-022-058, and 3-6-9-001-017. Case No. 19286, Case No. 19315, Case No. 19316, Case No. 19317, Case No. 19318, Case No. 19383, Case No. 19385, Case No. 19386, Case No. 19387, Case No. 19389, Case No. 19391, Case No. 19415, Case No. 19439, Case No. 19420, Case No. 19426, and Case No. 19433. The Golf Course Parcels: 001, 022, 023, 027, 033, 034, 037, 039, 042, 043, 044, 045, 056, 058, 017 were assessed considering the current market conditions, the rental income, and the value of the surrounding properties, the current use, and the functional obsolescence of the improvements. Based on the current market analysis of subject property a downward adjustment was required for each parcel and the improvements to reflect the market conditions that are affecting subject property. 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 at Inavac@co.hawaii.hi.us or by telephone at (808) 961-8276 Sincerely yours, Jaime Ortiz Nava Real Property Appraiser V Hawaii County is an F.qual Opportunity Provider and Employer I agree with the settlement amounts as follows and understand that based on this settlement my appeal fees will not be refunded: Assessed Recommended Land No. Values Value 1 3-6-8-022-001 $2,700,200 2 3-6-8-022-022 $1,035,900 3 3-6-8-022-023 $206,100 4 3-6-8-022-027 $1,624,600 5 3-6-8-022-033 $461,500 6 3-6-8-022-034 $574,500 7 3-6-8-022-037 $1,806,300 8 3-6-8-022-039 $6,187,900 9 3-6-8-022-042 $3,442,700 10 3-6-8-022-043 $882,100 PITT 3 11 3-6-8-022-043 $134,400 PITT 6 12 3-6-8-022-044 $1,994,400 13 3-6-8-022-045 $1,354,200 14 3-6-8-022-056 $1,426,800 15 3-6-8-022-058 $1,191,800 16 3-6-9-001-017 $1,000,100 Total $26,023,500 14/A1.zol,2- Mauna Lan! Resort (Operation), Inc. Date Exhibit B Page 1 Register Of Appeal Account HT500HI Tues. Oct. 23• 2012 HAWAII Board Of Review - For Assessment Year 2012 SETTLEMENTS - 9:00 Appeals Agenda PITT Parcel ID Claimant Name Original Taxpayer Dispute Final UVRPT Uwner Name(s) ^""'"' value value Value value Land Otner 6-8-022-007-0028 HARROP, DAVID Bldg 429,000 361,500 67,500 Case# 1956 HARROP,DAVID 375 BIRCHCLIFF ROAD Land 123,500 123,500 0 Accept 10 -APR -1 HARROP,SUZANNE BIRCHCLIFF, ALBERTA, CANADA, T4S Total 552,500 485,000 67,500 File Ex -Bldg 0 0 0 Hear -Time 23 -OCT -2012/91 SETTLEMENT -- BLDG 376,500 LAND 123,500 Ex -Land 0 0 0 Init ESWAIN TIP Pitt 6-8-022-028-0111 MARTIN, CRAIG LEE TR Bldg 826,500 686,200 140,300 Case# 1959 MARTIN,CRAIG LEE TRST 29 MUSICK Land 93,800 93,800 0 Accept 12 -APR -1 MARTIN, KATHY LEE TR IRVINE, CA 92618 Total 920,300 780,000 140,300 File Ex -Bldg 0 0 0 Hear -Time 23 -OCT -2012/91 SETTLEMENT-- BLDG 686,200 LAND 93,800 EXEMPTION 0 Ex -Land 0 0 0 Init ESWAIN T/P Pitt Grand Total Bldg 1,255,500 1,047,700 207,800 Land 217,300 217,300 0 Total 1,472,800 1,265,000 207,800 Ex -Bldg 0 0 0 Ex -Land 0 0 0 Exhibit C William P. Kenoi QD Mayor County of Hawaii DEPARTMENT OF FINANCE - REAL PROPERTY TAX Aupum Center • 101 Pauahi Street • Suite No 4 • Hilo, Hawaii 96720 • Fax (808) 961-8415 Appraisers (808) 961-8354 • Clerical (808) 961-8201 • Collecoons(808)961-8282 West Hawaii Civic Center • 74-5044 Ane Keohokalolc Hwy a Bldg D, 2nd Flr • Kadua Kona, Hawaii 96740 Fax(808)327-3538 • Appraisers(808)323-4881 • Clerical(808)323-4880 October 16, 2012 WB Kukio Resorts, LLC c/o Christopher J. Muzzi, Esq. 1132 Bishop Street, Suite 2400 Honolulu, Hawaii, 96813 Nancy E. Crawford Finance Director Deanna S. Sako Deputy Director Re: TMK's: 3-7-2-016-002, 3-7-2-016-006, 3-7-2-16-007, 3-7-2-016-003-0019, and 3-7-2-004-0016. Case No. 19512, Case No. 19516, Case No. 19504, Case No. 19392, Case No. 19537, Case No. 19533, Case No. 19507, Case No. 19517, Case No. 19519, Case No. 19523, and Case No. 19525. The Golf Course Parcels: 002, 006, 007, 019, and 016 were assessed considering the current market conditions, the rental income, and the value of the surrounding properties, the current use, and the functional obsolescence of the improvements. Based on the current market analysis of subject property a downward adjustment was required for each parcel and the improvements to reflect the market conditions that are affecting subject property. Please see second and third 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 at Inava((r)co.hawaii.hims or by telephone at (808) 961-8276 Sincerely yours, Jaime Ortiz Nava Real Property Appraiser V Hmvai'i Count)' is an Equal Opportunity Provider and Enrplgver agree with the settlement amounts as follows and understand that based on this settlement my appeal fees will not be refunded: Case Tax Map Original Settlement No. Key Assessment PITT CODE Tax a er Value Value 7-2-016- 19512 002 Land $3,174,700 PITT 6 $1,301,627 $1,587,400 Bldg $0 $0 $0 Total $3,174,700 $1,301,627 $1,687,400 7-2-016- 19516 002 Land $149,700 PITT 1 $61,377 $149,700 Bldg $0 $0 $0 Total $149,700 $61,377 $149,700 19504 7-2-016-006 Land $1,855,200 PITT $760,632 $927,600 Bldg $18,300 $13,526 $14,200 Total $1,873,500 $774,158 $941,800 19392 7-2-016-006 Land $89,000 PITT 1 $36,490 $89,000 Bldg $0 $0 $0 Total $89,000 $36,490 $89,000 19537 7-2-016-007 Land $2,903,200 PITT $1,190,312 $1,451,600 Bldg $0 $0 $0 Total $2,903,200 $1,190,312 $1,451,600 19533 7-2-016-007 Land $135,400 PITT 1 $55,514 $135,400 Bldg $0 $0 $0 Bldg Total $13,093,100 Land Total $30,327,400 Total $43,420,500 WB Kukio Resorts, LLC Date c/o Christopher J. Muzzi, Esq. $9,677,765 $12,434,234 $22,111,999 $10,874,400 $23,243,300 $34,117,700 Total $135,400 $55,514 $135,400 19507 7-2-016-003-0019 Land $9,233,300 PITT 2 $3,785,653 $9,233,300 Bldg $6,947,600 $5,135,319 $5,586,200 Total $16,180,900 $8,920,972 $14,819,500 19517 7-2-004-016 Land $925,600 PITT 1 $379,496 $138,800 Bldg $1,450,900 $1,072,433 $0 Total $2,376,500 $1,451,929 $138,800 19519 7-2-004-016 Land $1,391,800 PITT 2 $570,638 $556,700 Bldg $0 $0 $0 Total $1,391,800 $570,638 $556,700 19523 7-2-004-016 Land $785,200 PITT 3 $321,932 $673,000 Bldg $1,498,400 $1,107,542 $5,274,000 Total $2,283,600 $1,429,474 $5,947,000 19525 7-2-004-016 Land $9,684,300 PITT 6 $3,970,563 $8,300,800 Bldg $3,177,900 $2,348,945 $0 Total $12,862,200 $6,319,508 $8,300,800 Bldg Total $13,093,100 Land Total $30,327,400 Total $43,420,500 WB Kukio Resorts, LLC Date c/o Christopher J. Muzzi, Esq. $9,677,765 $12,434,234 $22,111,999 $10,874,400 $23,243,300 $34,117,700 Exhibit D - Bldg 0 u u Uaseu Page 1 p Register Of Appeal Account 42,300 Accept HT50CHI Tues, Oct. 23, 2012 Total HAWAII 130,000 42,300 File Board Of Review - For Assessment Year 2012 0 Hear -Time SETTLEMENTS -1 :$Q Appeals Agenda 0 0 0 Ind ESWAIN Original Taxpayer Dispute Final PITT Parcel ID Claimant Name OVRPT Owner Name(s) AddressVaiue 1 54-006-067-0000 HANAULA VILLAGE PARTNERS LLC Value Value Value 0 Other 1 5-4-006-021-0000 HANAULA VILLAGE PARTNERS LLC Bldg 340,800 340,800 0 Case# 1929 HANAULA VILLAGE PARTNERS I PO BOX 9013 Land 172,600 130,000 42,600 Accept 10 -APR -1 KAILUA KONA HI 96745 Total 513,400 470,800 42,600 File 0 0 Ex -Bldg 0 0 0 Hear -Time 23 -OCT -2012/1340 0 Ex -Land 0 0 0 Imt ESWAIN SETTLEMENT - BLDG 340,800 LAND 150,200 EXEMPTION 0 TIP Pitt 1 5-4-006-068-0000 HANAULA VILLAGE PARTNERS LLC Bldg TIP Pitt 0 1 5-4-006-063-0000 KODANi, STEVEN Bldg 373,700 205,000 168,700 Case# 19234 KODANI,STEVEN H PO BOX 1416 Land 221,600 200,000 21,600 Accept 10 -APR -12 KAMUELA HI 96743 Total 595,300 405,000 190,300 File 0 0 Ex -Bldg 0 0 0 Hear -Time 23 -OCT -2012/1340 0 Ex -Land 0 0 0 lnit ESWAIN ,SETTLEMENT -- BLDG 262,100 LAND 142,900 TIP Pitt 1 5-4-006-069-0000 HANAULA VILLAGE PARTNERS LLC Bldg UP Pitt 0 1 5-4-006-066-0000 HANAULA VILLAGE PARTNERS LLC Bldg 0 u u Uaseu lazao HANAULA VILLAGE PARTNERS I PO BOX 9013 Land 172,300 130,000 42,300 Accept 10 -APR -12 KAILUA KONA HI 96745 Total 172,300 130,000 42,300 File Ex -Bldg 0 0 0 Hear -Time 23-OCT-2012/1340 Ex -Land 0 0 0 Ind ESWAIN SETTLEMENT -- BLDG 0 LAND 150,000 EXEMPTION 0 TIP Pitt 1 54-006-067-0000 HANAULA VILLAGE PARTNERS LLC Bldg 0 0 0 Case# 19299 HANAULA VILLAGE PARTNERS I PO BOX 9013 Land 172,400 130,000 42,400 Accept 10 -APR -12 KAILUA KONA HI 96745 Total 172,Q0 130,000 42,400 File Ex -Bldg 0 0 0 Hear -Time 23 -OCT -2012/1340 Ex -Land 0 0 0 Ind ESWAIN (SETTLEMENT-- BLDG 0 LAND 150,000 EXEMPTION 0 TIP Pitt 1 5-4-006-068-0000 HANAULA VILLAGE PARTNERS LLC Bldg 0 0 0 Case# 19340 HANAULA VILLAGE PARTNERS I PO BOX 9013 Land 174,000 130,000 44,000 Accept 10 -APR -121 KAILUA KONA HI 96745 Total 174,000 130,000 44,000 File Ex -Bldg 0 0 0 Hear -Time 23 -OCT -2012/1340 Ex -Land 0 0 0 Init ESWAIN SETTLEMENT -- BLDG 0 LAND 151,400 TIP Pitt 1 5-4-006-069-0000 HANAULA VILLAGE PARTNERS LLC Bldg 0 0 0 Case# 19342 HANAULA VILLAGE PARTNERS I PO BOX 9013 Land 175,700 130,000 45,700 Accept 10 -APR -12 KAILUA KONA HI 96745 Total 175,700 130,000 45,700 File Ex -Bldg 0 0 0 Hear -Time 23 -OCT -2012/1340 Ex -Land 0 0 0 Ind ESWAIN SETTLEMENT- BLDG 0 LAND 152,900 EXEMPTION 0 TIP Pitt 1 5-4-006-070-0000 HANAULA VILLAGE PARTNERS LLC Bldg 0 0 0 Case# 19344 HANAULA VILLAGE PARTNERS I PO BOX 9013 Land 173,900 130,000 43,900 Accept 10 -APR -12 KAILUA KONA HI 96745 Total 173,900 130,000 43,900 File Ex -Bldg 0 0 0 Hear -Time 23 -OCT -2012/1340 Ex -Land 0 0 0 Init ESWAIN SETTLEMENT- BLDG 0 LAND 151,300 EXEMPTION 0 TIP PM Page 2 Register Of Appeal Account HT500HI HAWAII Board Of Review - For Assessment Year 2012 Appeals Agenda Original Taxpayer Dispute Final PITT Parcel ID Claimant Name OVRPT Owner Name(s) Address Value FVWIJe Value Value Other 1 5-4-006-071-0000 HANAULA VILLAGE PARTNERS LLC Bldg 0 0 0 Case# 19356 HANAULA VILLAGE PARTNERS I PO BOX 9013 Land 172,500 130,000 42,500 Accept 10-APR-12 KAILUA KONA HI 96745 Total 172,500 130,000 42,500 File Ex-Bldg 0 0 0 Hear-Time 23-OCT-2012/1340 Ex-Land 0 0 0 Init ESWAIN SETTLEMENT - BLDG 0 LAND 150,100 EXEMPTION 0 TIP Pitt 1 5-4-006-072-0000 HANAULA VILLAGE PARTNERS LLC Bldg 0 0 0 Case# 19358 HANAULA VILLAGE PARTNERS I PO BOX 9013 Land 177,700 130,000 47,700 Accept 10-APR-12 KAILUA KONA HI 96745 Total 177,700 130,000 47.700 File Ex-Bldg 0 0 0 Hear-Time 23-OCT-2012/1340 Ex-Land 0 0 0 Init ESWAIN SETTLEMENT-- BLDG 0 LAND 154,600 EXEMPTION 0 TIP Pitt 1 5-4-006-073-0000 HANAULA VILLAGE PARTNERS LLC Bldg 0 0 0 Case# 19362 HANAULA VILLAGE PARTNERS I PO BOX 9013 Land 172,500 130,000 42,500 Accept 10-APR-12 KAILUA KONA HI 96745 Total 172,500 130,000 42,500 File Ex-Bldg 0 0 0 Hear-Time 23-OCT-2012/1340 Ex-Land 0 0 0 Init ESWAIN SETTLEMENT-- BLDG 0 LAND 150,100 EXEMPTION 0 TIP Pitt 1 5-4-006-074-0000 HANAULA VILLAGE PARTNERS LLC Bldg 0 0 0 Case# 19365 HANAULA VILLAGE PARTNERS I PO BOX 9013 Land 172,400 130,000 42,400 Accept 10-APR-12 KAILUA KONA HI 96745 Total 172,400 130,000 42,400 File Ex-Bldg 0 0 0 Hear-Time 23-OCT-2012/1340 Ex-Land 0 0 0 Ind ESWAIN SETTLEMENT - BLDG 0 LAND 150,000 EXEMPTION 0 TIP Pitt 1 5-4-006-075.0000 HANAULA VILLAGE PARTNERS LLC Bldg 0 0 0 Case# 19269 HANAULA VILLAGE PARTNERS I P O BOX 9013 Land 175,100 130,000 45,100 Accept 10-APR-12 KAILUA KONA HI 96745 Total 175,100 130,000 45,100 File Ex-Bldg 0 0 0 Hear-Time 23-OCT-2012/1340 SETTLEMENT-- BLDG 0 LAND 152,300 EXEMPTION 0 Ex-Land 0 0 0 Init ESWAIN TIP Pitt 1 5-4-006-076-0000 HANAULA VILLAGE PARTNERS LLC Bldg 0 0 0 Case# 19271 HANAULA VILLAGE PARTNERS I P 0 BOX 9013 Land 172,400 130,000 42,400 Accept 10-APR-12 KAILUA KONA HI 96745 Total 172,400 130,000 42,400 File Ex-Bldg 0 0 0 Hear-Time 23-OCT-2012/1340 Ex-Land 0 0 0 Init ESWAIN SETTLEMENT-- BLDG 0 LAND 150,000 EXEMPTION 0 TIP Pitt 1 5-4-006-077-0000 HANAULA VILLAGE PARTNERS LLC Bldg 0 0 0 Case# 19272 HANAULA VILLAGE PARTNERS I P 0 BOX 9013 Land 172,500 130,000 42,500 Accept 10-APR-12 KAILUA KONA 11I96745 Total 172,500 130,000 42,500 File Ex-Bldg 0 0 0 Hear-Time 23-OCT-2012/1340 Ex-Land 0 0 0 Init ESWAIN SETTLEMENT-- BLDG 0 LAND 150,100 EXEMPTION 0 TIP PM Register Of Appeal Account HAWAII Board Of Review - For Assessment Year 2012 Appeals Agenda Page 3 HT500HI 1 5-4-006-081-0000 HANAULA VILLAGE PARTNERS LLC Bldg Original Taxpayer Dispute Final case# 19280 PITT Parcel ID Claimant Name Land 172,300 130,000 42,300 Accept 10 -APR -12 OVRPT Owner Name(s) Address Total Value Value Value Value File Other 1 5-4-006-078-0000 HANAULA VILLAGE PARTNERS LLC Bldg 0 0 0 Case# 19274 HANAULA VILLAGE PARTNERS I P 0 BOX 9013 Land 172,400 130,000 42,400 Accept 10 -APR -12 KAILUA KONA HI 96745 Total 172,400 130,000 42,400 File Ex -Bldg 0 0 0 Hear -Time 23 -OCT -2012/1340 1 5-4-006-083-0000 HANAULA VILLAGE PARTNERS LLC Ex -Land 0 0 0 Init ESWAIN SETTLEMENT-- BLDG 0 LAND 150,000 EXEMPTION 0 Land 172,300 130,000 42,300 Accept 10 -APR -12' KAILUA KONA HI 96745 Total 172,300 130,000 42,300 T/P Pitt 1 5-4006-079-0000 HANAULA VILLAGE PARTNERS LLC Bldg 0 0 0 Case# 19276 HANAULA VILLAGE PARTNERS I P O BOX 9013 Land 173,000 130,000 43,000 Accept 10 -APR -12 KAILUA KONA HI 96745 Total 173,000 130,000 43,000 File Ex -Bldg 0 0 0 Hear -Time 23 -OCT -2012/1340 1 5-4-006-084-0000 HANAULA VILLAGE PARTNERS LLC Ex -Land 0 0 0 Init ESWAIN SETTLEMENT-- BLDG 0 LAND 150,500 EXEMPTION 0 Land 172,300 130,000 42,300 Accept 10 -APR -12 KAILUA KONA HI 96745 Total 172,300 130,000 42,300 TIP Pitt 1 5-4-006-080-0000 HANAULA VILLAGE PARTNERS LLC Bldg 0 0 0 Case# 19278 HANAULA VILLAGE PARTNERS I P O BOX 9013 Land 172,300 130,000 42,300 Accept 10 -APR -12 KAILUA KONA HI 96745 Total 172,300 130,000 42,300 File Ex -Bldg 0 0 0 Hear -Time 23 -OCT -2012/1340 1 5-4-006-086-0000 HANAULA VILLAGE PARTNERS LLC Ex -Land 0 0 0 Init ESWAIN' SETTLEMENT -- BLDG 0 LAND 149,900 EXEMPTION 0 Land 172,400 130,000 42,400 Accept 10 -APR -12 KAILUA KONA HI 96745 Total 172,400 130,000 42,400 TIP Pitt 1 5-4-006-081-0000 HANAULA VILLAGE PARTNERS LLC Bldg 0 0 0 case# 19280 HANAULA VILLAGE PARTNERS I P O BOX 9013 Land 172,300 130,000 42,300 Accept 10 -APR -12 KAILUA KONA HI 96745 Total 172,300 130,000 42,300 File Ex -Bldg 0 0 0 Hear -Time 23.00T-2012/1340 Ex -Land 0 0 0 Inst ESWAIN SETTLEMENT-- BLDG 0 LAND 149,900 EXEMPTION 0 T/P Pitt 1 5-4-006-083-0000 HANAULA VILLAGE PARTNERS LLC Bldg 0 0 0 Case# 19282 HANAULA VILLAGE PARTNERS I P O BOX 9013 Land 172,300 130,000 42,300 Accept 10 -APR -12' KAILUA KONA HI 96745 Total 172,300 130,000 42,300 File Ex -Bldg 0 0 0 Hear -Time 23 -OCT -2012/1340 Ex -Land 0 0 0 Imt ESWAIN SETTLEMENT -- BLDG 0 LAND 149,900 EXEMPTION 0 T/P Pitt 1 5-4-006-084-0000 HANAULA VILLAGE PARTNERS LLC Bldg 0 0 0 Case# 192831 HANAULA VILLAGE PARTNERS I P O BOX 9013 Land 172,300 130,000 42,300 Accept 10 -APR -12 KAILUA KONA HI 96745 Total 172,300 130,000 42,300 File Ex -Bldg 0 0 0 Hear -Time 23 -OCT -2012/1340 (SETTLEMENT-- Ex -Land 0 0 0 Init ESWAIN BLDG 0 LAND 149,900 EXEMPTION 0 T/P Pitt 1 5-4-006-086-0000 HANAULA VILLAGE PARTNERS LLC Bldg 0 0 0 Case# 19285 HANAULA VILLAGE PARTNERS I P 0 BOX 9013 Land 172,400 130,000 42,400 Accept 10 -APR -12 KAILUA KONA HI 96745 Total 172,400 130,000 42,400 File Ex -Bldg 0 0 0 Hear -Time 23 -OCT -201211340 (SETTLEMENT Ex -Land 0 0 0 Inst ESWAIN -- BLDG 0 LAND 150,000 EXEMPTION 0 TIP Pin Register Of Appeal Account HAWAII 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 Value Value Page 4 HT500HI Other 5-4-006-087-0000 HANAULA VILLAGE PARTNERS LLC Bldg 0 0 0 Case# 19311 HANAULA VILLAGE PARTNERS I PO BOX 9013 Land 173,200 130,000 43,200 Accept 10 -APR -11 KAILUA KONA HI 96745 Total 173,200 130,000 43,200 File Ex -Bldg 0 0 0 Hear -Time 23 -OCT -2012/1340 Ex -Land 0 0 0 Inst ESWAIN SETTLEMENT-- BLDG 0 LAND 150,700 EXEMPTION 0 T/P Pitt 1 5-4-006-089-0000 HANAUTA. VILLAGE PARTNERS LLC Bldg 0 0 0 - Case# 19321 HANAULA VILLAGE PARTNERS I PO BOX 9013 Land 172,600 130,000 42,600 Accept 10 -APR -1 KAILUA KONA HI 96745 Total 172,600 130,000 42,600 File Ex -Bldg 0 0 0 Hear -Time 23 -OCT -2012/134 Ex -Land 0 0 0 Init ESWAIN SETTLEMENT-- BLDG 0 LAND 150,200 EXEMPTION 0 T/P Pitt 1 5-4-006-090-0000 HANAULA VILLAGE PARTNERS LLC Bldg 0 0 0 Case# 1932 HANAULA VILLAGE PARTNERS I PO BOX 9013 Land 174,300 130,000 44,300 Accept 10 -APR -1 KAILUA KONA HI 96745 Total 174,300 130,000 44,300 File Ex -Bldg 0 0 0 Hear -Time 23 -OCT -2012/134 Ex -Land 0 0 0 [nit ESWAIN SETTLEMENT - BLDG 0 LAND 151,600 EXEMPTION 0 T/P Pitt '1 5-4-006-091-0000 HANAULA VILLAGE PARTNERS LLC Bldg 0 0 0 Case# 1932 HANAULA VILLAGE PARTNERS I PO BOX 9013 Land 172,500 130,000 42,500 Accept 10-APR-1 KAILUA KONA HI 96745 Total 172,500 130,000 42,500 File Ex -Bldg 0 0 0 Hear -Time 23 -OCT -2012/134 Ex -Land 0 0 0 Init ESWAIN SETTLEMENT -- BLDG 0 LAND 150,100 EXEMPTION 0 T/P Pitt 1 5-4-006-093-0000 HANAULA VILLAGE PARTNERS LLC Bldg 0 0 0 Case# 1932 HANAULA VILLAGE PARTNERS I PO BOX 9013 Land 172,500 130,000 42,500 Accept 10 -APR -1 KAILUA KONA HI 96745 Total 172,500 130,000 42,500 File Ex -Bldg 0 0 0 Hear -Time 23 -OCT -2012/134 Ex -Land 0 0 0 Init ESWAIN SETTLEMENT-- BLDG 0 LAND 150,100 EXEMPTION 0 T/P Pitt 1 5-4-006-094-0000 HANAULA VILLAGE PARTNERS LLC Bldg 0 0 0 Case# 19327 HANAULA VILLAGE PARTNERS I PO BOX 9013 Land 174.400 130,000 44,400 Accept 10 -APR -121 KAILUA KONA HI 96745 Total 174,400 130,000 44,400 File Ex -Bldg 0 0 0 Hear -Time 23 -OCT -2012/134 Ex -Land 0 0 0 Imt ESWAIN SETTLEMENT-- BLDG 0 LAND 151,700 EXEMPTION 0 TIP Pitt 1 5-4-006-095-0000 HANAULA VILLAGE PARTNERS LLC Bldg 0 0 0 Case# 1933 HANAULA VILLAGE PARTNERS I PO BOX 9013 Land 178,100 130,000 48,100 Accept 10 -APR -11 KAILUA KONA HI 96745 Total 178,100 130,000 48,100 File Ex -Bldg 0 0 0 Hear -Time 23 -OCT -2012/1340 Ex -Land 0 0 0 Init ESWAIN SETTLEMENT-- BLDG 0 LAND 155,000 EXEMPTION 0 TIP Pitt Register Of Appeal Account HAWAII Board Of Review - For Assessment Year 2012 Appeals Agenda PITT Parcel ID Claimant Name Original Taxpayer Dispute Final OVRPT Owner Names) Address Value I Value Value Value Page 5 HT500HI Other 1 5-4-006-096-0000 HANAULA VILLAGE PARTNERS LLC Bldg 0 0 0 Case# 1937 HANAULA VILLAGE PARTNERS I PO BOX 9013 Land 172,500 130,000 42,500 A� pt 10 -APR -1 KAILUA KONA HI 96745 Total 172,500 130,000 42,500 File Ex -Bldg 0 0 0 Hear -Time 23 -OCT -2012/134 Ex -Land 0 0 0 Inst ESWAIN SETTLEMENT-- BLDG 0 LAND 150,100 EXEMPTION 0 T/P Pitt 1 5-4-006-097-0000 HANAULA VILLAGE PARTNERS LLC Bldg 0 0 0 Case# 1937 HANAULA VILLAGE PARTNERS I PO BOX 9013 Land 172,400 130,000 42,400 Accept 10 -APR -12 KAILUA KONA HI 96745 Total 172,400 130,000 42,400 File Ex -Bldg 0 0 0 Hear-Tme 23 -OCT -2012/134 Ex -Land 0 0 0 Init ESWAIN SETTLEMENT -- BLDG 0 LAND 150,000 EXEMPTION 0 T/P Pitt 1 5-4-006-098-0000 HANAULA VILLAGE PARTNERS LLC Bldg 0 0 0 Case# 193811 HANAULA VILLAGE PARTNERS I PO BOX 9013 Land 172,800 130,000 42,800 Accept 10 -APR -12 ^ KAILUA KONA HI 96745 Total 172,800 130,000 42,800 File Ex -Bldg 0 0 0 Hear -Time 23 -OCT -2012/134 Ex -Land 0 0 0 Init ESWAIN SETTLEMENT -- BLDG 0 LAND 150,300 EXEMPTION 0 T/P Pitt 1 5-4-011-090-0000 AMI PROPERTIES LLC Bldg 38,400 0 38,400 Case# 1913 AMI PROPERTIES LLC P O BOX 61 Land 125,700 125,700 0 Apt 02 -APR -1 KAILUA KONA HI 96745 0061 Total 164,100 125,700 38,400 File Ex -Bldg 0 0 0 Hear -Time 23 -OCT -2012/134 Ex -Land 0 0 0 Inst ESWAIN SETTLEMENT -- BLDG 13,300 LAND 125,700 EXEMPTION 0 T/P Pitt 2 6-9-011-019-0050 CHRISTOPHER PRODUCTIONS INC Bldg 484,900 480,000 4,900 Case# 1909 CHRISTOPHER PRODUCTIONS 68-1749 HO'OHIKI PL Land 161,200 130,000 31,200 Accept 27 -MAR -1 WAIKOLOA HI 96738 5105 Total 646,100 610,000 36,100 File Ex -Bldg 0 0 0 Hear -Time 23 -OCT -2012/134 SETTLEMENT -- BLDG 448,800 LAND 161,200 Ex -Land 0 0 0 [nit ESWAL T/P Pitt Grand Total Bldg 1,237,800 1,025,800 212,000 Land 5,706,800 4,355,700 1,351,100 Total 6,944,600 5,381,500 1,563,100 Ex -Bldg 0 0 0 Ex -Land 0 0 0