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Home My WebLink About2012-10-24 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Wednesday, October 24, 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 9:05 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 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. SETTLEMENTS — 9:OOA APPEALS AGENDA County presented to the Board a 2 -page Appeals Agenda containing information on 13 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 building values for TMK 6-9-007-017-0000 and 6-9-008- 025-0000. Appraiser Jaime Ortiz Nava was present and responded. No further questions. Mr. Takai moved to accept the settlements on pages 1 and 2 of the settlement agenda for October 24. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 9:16 a.m. Reconvened: 9:20 a.m. Due to early finish of the 9:00 a.m. hearing schedule, Mr. Masuda suggested that the Board review the hearing schedule and settlement agreements for the 1:30 p.m. session. Upon review of the agenda items, Mr. Takai pointed out a discrepancy in the settlement agenda as follows: CASE #19201 —LIVING STONES CHURCH TMK 7-6-016-001-0000 Settlement agreement listed a land value of $823,300 with no exemption. Mr. Takai questioned the reduction in the land value as being due to the market or as a discount applied by the division. Mr. Pike responded on behalf of the County and the letter containing the settlement agreement was reviewed by the Members. After discussion and with the Members in agreement, Mr. Takai stated that an amendment be made to the 1:30 p.m. settlement agenda for Case No. 19201 as follows: Building Value -0-; Land Value $1,646,700; Exemption $823,400 Total Value of $823,300 (as agreed to by the appellant in the settlement) Recessed: 9:30 a.m. Reconvened: 1:33 p.m. SETTLEMENTS — 1:30P APPEALS AGENDA County presented to the Board a 7 -page Appeals Agenda containing information on 42 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. Other than the amendment made by the Board to the 1:30 p.m. settlement agenda during the morning session, there were no further questions from the Board. Mr. Takai moved to amend the land value in Case No. 19201 to $1,646,700 with an exemption of $823,400 for a total of $823,300. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 4:0. Mr. Takai moved to accept the October 24 settlements on pages 1 to 7 as listed on the worksheet for 1:30 p.m. agenda except for Case No. 19201 which was corrected by an earlier vote. 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. 2 NEW BUSINESS No discussion held on new business. ANNOUNCEMENTS Next appeal hearings scheduled for November 13 and 14 in Kona. ADJOURNMENT Meeting adjourned at 1:37 p.m. Respectfully submitted, alzakd ONra) Swam Elizabeth (Nina) Swain, Secretary 3 Exhibit A P Wed. Oct. 24, 2012 Register Of Appeal Account HAWAII SETTLEMENTS - 9:00 Board Of Review - For Assessment Year 2012 Appeals Agenda PITT Parcel ID Claimant Name Original Taxpayer OVRPT Owner Name(s) Address Value I F___V_a1ue__7F Dispute Final Slue Value Page 1 HT500HI Other 6-9-007-017-0000 TRANSCONTINENTAL DEV CO Bldg 913,700 278,010 635,690 Case# 1913 TRANSCONTIN DEV (HAWAII) C 69-150 WAIKOLOA BEACH DR Land 1,054,300 320,790 733,510 Accept 02 -APR -1 WAIKOLOA HI 96738 Total 1,968,000 598,800 1,369,200 File Ex -Bldg 0 0 0 Hear -Time 24 -OCT -2012/90 SETTLEMENT -- BLDG 584,700 LAND 439,300 Ex -Land 0 0 0 Inst ESWAIN T/P Pitt 5 6-9-007-033-0000 ATPAC LP Bldg 0 0 0 Case# 19137 ATPAC (HAWAII) LTD PTNSHP 69-150 WAIKOLOA BEACH DR Land 124,500 37,881 86,619 Accept 02 -APR -1 WAIKOLOA HI 96738 Total 124,500 37,881 86,619 File Ex -Bldg 0 0 0 Hear -Time 24 -OCT -2012/90 SETTLEMENT -- BLDG 0 LAND 54,900 Ex -Land 0 0 0 Inn ESWAIN T/P Pitt 6-9-007-036-0000 ATPAC LP Bldg 0 0 0 Case# 1913 ATPAC (HAWAII) LTD PTNSHP 69-150 WAIKOLOA BEACH OR Land 939,300 285,800 653,500 Accept 02 -APR -1 WAIKOLOA HI 96738 Total 939,300 285,800 653,500 File Ex -Bldg 0 0 0 Hear -Time 24 -OCT -2012/90 SETTLEMENT--BLDGO LAND 414,400 Ex -Land 0 0 0 Init ESWAIN T/P Pitt 6-9-007-038-0000 ATPAC LP Bldg 0 0 0 Case# 1913 ATPAC (HAWAII) LTD PTNSHP 69-150 WAIKOLOA BEACH DR Land 2,329,800 708,885 1,620,915 Accept 02 -APR -1 - WAIKOLOA HI 96738 Total 2,329,800 708,885 1,620,915 File Ex -Bldg 0 0 0 Hear -Time 24 -OCT -2012/90 SETTLEMENT -- BLDG 0 LAND 1,027,900 Ex -Land 0 0 0 Init ESWAIN T/P Pitt 6-9-008-001-0000 TRANSCONTINENTAL DEV CO Bldg 50,000 15,213 34,787 Case# 1914 TRANSCONTIN DEV (HI) CO 69-150 WAIKOLOA BEACH DR Land 6,165,700 1,876,029 4,289,671 Accept 02 -APR -1 WAIKOLOA HI 96738 Total 6,215,700 1,891,242 4,324,458 File Ex -Bldg 0 0 0 Hear -Time 24 -OCT -2012/90 SETTLEMENT --BLDG 18,900 LAND 2,720,200 Ex -Land 0 0 0 Inn ESWAIN UP Pitt 6-9-008-010-0000 ATPAC LP Bldg 0 0 0 Case# 19141 ATPAC (HAWAII) LTD PTNSHP 69-150 WAIKOLOA BEACH OR Land 1,184,800 360,497 824,303 Accept 02 -APR -1 WAIKOLOA HI 96738 Total 1,184,600 360,497 824,303 File Ex -Bldg 0 0 0 Hear -Time 24 -OCT -2012/90 SETTLEMENT -- BLDG 0 LAND 522,700 Ex -Land 0 0 0 Inst ESWAIN T/P Pitt 4 6-9-008-011-0000 WAIKOLOA LAND & CATTLE CO Bldg 633,200 192,663 440,537 Case# 1914 WAIKOLOA LAND & CATTLE CO 69-150 WAIKOLOA BEACH DR Land 776,600 236,295 540,305 Accept 02 -APR -1 WAIKOLOA HI 96738 Total 1,409,800 428,958 980,842 File Ex -Bldg 0 0 0 Hear -Time 24 -OCT -2012/90 SETTLEMENT -- BLDG 406,100 LAND 245,200 Ex -Land 0 0 0 Inst ESWAIN T/P P," 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 2 HT500HT Other 3 6-9-008-025-0000 WAIKOLOA DEVELOPMENT CO Bldg 2,281,200 614,091 1,587,102 C # 1914' WAIKOLOA DEVELOPMENT CO 69-150 WAIKOLOA BEACH DR Land 1,255,900 382,131 873,769 Accept 02 -APR -1 WAIKOLOA HI 96738 Total 3,537,100 1,076,229 2,460,871 File Ex -Bldg 0 0 0 Hear -Time 24 -OCT -2012/90 Ex -Land 0 0 0 Init ESWAfN SETTLEMENT-- BLDG 1,388,200 LAND 941,900 UP Pitt 6-9-008-027-0000 WAIKOLOA DEVELOPMENT CO Bldg 0 0 0 Case# 19141 WAIKOLOA DEVELOPMENT CO 69-150 WAIKOLOA BEACH DR Land 937,400 285,221 652,179 Accept 02 -APR -12 WAIKOLOA HI 96738 Total 937,400 285,221 652,179 File Ex -Bldg 0 0 0 Hear -Time 24 -OCT -2012/90 SETTLEMENT -- BLDG 0 LAND 511,300 Ex -Land 0 0 0 Init ESWAIN UP Pitt 6-9-008-028-0000 WAIKOLOA DEVELOPMENT CO Bldg 0 0 0 Case# 1914 WAIQKOLOA DEVELOPMENT CO 69-150 WAIKOLOA BEACH DR Land 3,393,600 1,032,627 2,361,173 Accept 02 -APR -1 WAIKOLOA HI 96738 Total 3,393,800 1,032,627 2,361,173 File Ex -Bldg 0 0 0 Hear -Time 24 -OCT -2012/908 SETTLEMENT -- BLDG 0 LAND 1,851,200 Ex -Land 0 0 0 Init ESWAIN UP Pitt 6-9-008-029-0000 WAIKOLOA DEVELOPMENT CO Bldg 13,600 4,138 9,462 Case# 1914 WAIKOLOA DEVELOPMENT CO 69-150 WAIKOLOA BEACH DR Land 5,060,400 1,539,721 3,520,679 Accept 02 -APR -1 WAIKOLOA HI 96738 Total 5,074,000 1,543,859 3,530,141 File Ex -Bldg 0 0 0 Hear -Time 24 -OCT -2012/90 SETTLEMENT -- BLDG 8,400 LAND 2,760,200 Ex -Land 0 0 0 Init Tip Pitt ESWAIN 1 7-2-012-018-0000 SHIRVANIAN, KOSTI, TRST Bldg 1,648,200 1,648,200 0 Case# 19131 SHIRVANIAN,KOSTI/MARIAN TR: 23 CORPORATE PLAZA DR STE 247 Land 7,963,200 6,351,800 1,611,400 Accept 02 -APR -1 NEWPORT BEACH CA 92660 Total 9,611,400 8,000,000 1,611,400 File Ex -Bldg 0 0 0 Hear -Time 24 -OCT -2012/90 SETTLEMENT --BLDG 1,648,200 LAND 6,351,800 Ex -Land 0 0 0 Imt UP Pitt ESWAIN 1 7-2-012-019-0000 ESSERMAN, CHARLES H Bldg 2,686,000 2,686,000 0 Case# 191911 ESSERMAN,CHARLES H HI RES 600 MONTGOMERY ST STE 2900 Land 7,758,800 3,291,600 4,467,200 Accept 10 -APR -1 ESSERMAN,IVETTE C HI RESIDE SAN FRANCISCO CA 94111 Total 10,444,800 5,977,600 4,467,200 File Ex -Bldg 0 0 0 Hear -Time 24 -OCT -2012/90 Ex -Land 0 0 0 [nit ESWAIN SETTLEMENT-- BLDG 2,686 000 LAND 6,314,000 UP Pitt Grand Total Bldg 8,225,900 5,518,322 Land 38,944,500 16,709,277 Total 47,170,400 22,227,599 Ex -Bldg 0 0 Ex -Land 0 0 Exhibit B Page 1 Register Of Appeal Account HTSOOHI Oct.r� Wed. L 24.2012 HAWAII Board Of Review - For Assessment Year 2012 SETTLEMENTS -1:$0 Appeals Agenda Original Taxpayer Dispute Final PITTParcelam Claimant Name OVRPT Owner NNames) Address Value Value Value Value Other 3 7-5-017-001-0000 PUNA DEVELOPMENT LLC Bldg 0 0 0 Case # 1913 PUNA DEVELOPMENT LLC 78-7021 KEWALO ST Land 11 479,100 9,000,000 2,479,100 Accept 02-APR-12 KAILUA KONA HI 96740 Total 11,479,100 9,000,000 2,479,100 File Ex-Bldg 0 0 0 Hear-Tme 24-OCT-2012/133 Ex-Land 0 0 0 Init ESWAIN SETTLEMENT-- BLDG 0 LAND 9,392,000 EXEMPTION 0 TIP Pin 3 7-6-016-001-0000 LIVING STONES CHURCH Bldg 0 0 0 Case# 19201 B P BISHOP ESTATE C/O BRIAN R COOK Land 1,646,700 741,015 905,685 Accept 10-APR-1 y LIVINGSTONE CHURCH 78-7021 KEWALO ST Total 1,646700 741,015 905,685 File �rILUA }.(A.KONA HI 96740 Ex-Bldg 0 0 0 Hear-Time 24.OCT-2012/133 0 �J SETTLEMENT— BLDG 0 LAND 4P 700 EXEMPTION B- OK3 y� Ex-Land 576,300 576,300 0 Inti ESWAIN TIP Pitt 7-8-023-001-0000 GREATER PACIFIC LP Bldg 0 0 0 Case# 1932 GREATER PACIFIC LP C/O BRIAN R COOK Land 612,800 300,000 312,800 Accept 10-APR-1 78-7021 KEWALO ST Total 612,800 300,000 312,800 File KAILUA KONA HI 96740 Ex-Bldg 0 0 0 Hear-Time 24-OCT-2012/133 Ex-Land 0 0 0 Inn ESWAIN SETTLEMENT --BLDG 0 LAND 311,000 TIP Pitt 2 7-8-023-002-0000 GREATER PACIFIC LP Bldg 0 0 0 Case# 19331 GREATER PACIFIC LP C/O BRIAN R COOK Land 588,700 290,000 298,700 Accept 10-APR-12i 78-7021 KEWALO ST Total 588,700 290,000 298,700 File KAILUA KONA HI 96740 Ex-Bldg 0 0 0 Hear-Time 24-OCT-2012/1330 Ex-Land 0 0 0 Init ESWAIN SETTLEMENT-- BLDG 0 LAND 283,200 TIP Pitt 7-8-023-003-0000 GREATER PACIFIC LP Bldg 0 0 0 Case# 19336 GREATER PACIFIC LP C/O BRIAN R COOK Land 590,500 290,000 300,500 Accept 10-APR-12 78-7021 KEWALO ST Total 590,500 290,000 300,500 File KAILUA KONA HI 96740 Ex-Bldg 0 0 0 Hear-Time 24-OCT-2012/1330 SETTLEMENT -- BLDG 0 LAND 284,800 Ex-Land 0 0 0 Init ESWAIN TIP Pin 2 7-8-023-004-0000 GREATER PACIFIC LP Bldg 0 0 0 Case# 19338 GREATER PACIFIC LP C/O BRIAN R COOK Land 594,500 290,000 304,500 Accept 10-APR-12 78-7021 KEWALO ST Total 594,500 290,000 304,500 File KAILUAKONAHI 96740 Ex-Bldg 0 0 0 Hear-Time 24-OCT-2012/1330 Ex-Land 0 0 0 Init ESWAIN SETTLEMENT -- BLDG 0 LAND 288,500 TIP Pitt 2 7-8-023-005-0000 GREATER PACIFIC LP Bldg 0 0 0 Case# 19339 GREATER PACIFIC LP C/O BRIAN R COOK Land 593,800 290,000 303,800 Accept 10-APR-12 78-7021 KEWALO ST Total 593,800 290,000 303,800 File KAILUA KONA HI 96740 Ex-Bldg 0 0 0 Hear-Time 24-OCT-201211330 Ex-Land 0 0 0 Init ESWAIN SETTLEMENT -- BLDG 0 LAND287,900 TIP Por 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 HT500HI Other 7-8-023-006-0000 GREATER PACIFIC LP Bldg 0 0 0 Case# 19341 GREATER PACIFIC LP C/O BRIAN R COOK Land 591,100 290,000 301,100 Accept 10 -APR -1 78-7021 KEWALO ST Total 591,100 290,000 301,100 File KAILUA KONA HI 96740 Ex -Bldg 0 0 0 Hear -Time 24 -OCT -2012/133 Ex -Land 0 0 0 Init ESWAIN SETTLEMENT -- BLDG 0 LAND 285,400 TIP Pitt 2 7-8-023-007-0000 GREATER PACIFIC LP Bldg 0 0 0 Case# 1934 GREATER PACIFIC LP C/O BRIAN R COOK Land 588,400 290,000 298,400 Accept 10 -APR -1 78-7021 KEWALO ST Total 588400 290,000 298,400 File KAILUA KONA HI 96740 Ex -Bldg 0 0 0 Hear -Time 24 -OCT -2012/133 Ex -Land 0 0 0 Init ESWAIN SETTLEMENT -- BLDG 0 LAND 282,900 TIP Pitt 2 7-8-023-0084000 GREATER PACIFIC LP Bldg 0 0 0 Case# 1934 GREATER PACIFIC LP C/O BRIAN R COOK Land 610,300 300,000 310,300 Accept 10 -APR -1 78-7021 KEWALO ST Total 610,300 300,000 310,300 File KAILUA KONA H196740 Ex -Bldg 0 0 0 Hear -Time 24 -OCT -2012/133 Ex -Land 0 0 0 Init ESWAIN SETTLEMENT -- BLDG 0 LAND 306,200 TIP Pitt 7-8-023-009-0000 GREATER PACIFIC LP Bldg 0 0 0 Case# 1934 GREATER PACIFIC LP C/O BRIAN R COOK Land 586,900 290,000 296,900 Accept 10 -APR -1 78-7021 KEWALO ST Total 586,900 290,000 296,900 File '. KAILUA KONA HI 96740 Ex -Bldg 0 0 0 Hear -Time 24 -OCT -2012/1330 SETTLEMENT -- BLDG 0 LAND 281,500 Ex -Land 0 0 0 Init ESWAIN TIP Pitt 2 7-8-023-010-0000 GREATER PACIFIC LP Bldg 0 0 0 Case# 1934 GREATER PACIFIC LP C/O BRIAN R COOK Land 580,100 290,000 290,100 Accept 10 -APR -1 78-7021 KEWALO ST Total 580,100 290,000 290,100 File KAILUA KONA HI 96740 Ex -Bldg 0 0 0 Hear -Time 24 -OCT -2012/1330 SETTLEMENT -- BLDG 0 LAND 275, 100 Ex -Land 0 0 0 Init ESWAIN TIP Pitt 7-8-023-011-0000 GREATER PACIFIC LP Bldg 0 0 0 Case# 1934 GREATER PACIFIC LP C/O BRIAN R COOK Land 577,100 290,000 287,100 Accept 10 -APR -1 78-7021 KEWALO ST Total 577,100 290,000 287,100 File KAILUA KONA HI 96740 Ex -Bldg 0 0 0 Hear -Time 24 -OCT -2012/1330 SETTLEMENT-- BLDG 0 LAND 272,400 Ex -Land 0 0 0 Init ESWAIN TIP Pitt 7-8-023-012-0000 GREATER PACIFIC LP Bldg 0 0 0 Case# 19350 GREATER PACIFIC LP C/O BRIAN R COOK Land 589,700 290,000 299,700 Accept 10 -APR -12 78-7021 KEWALO ST Total 589,700 290,000 299,700 File KAILUA KONA HI 96740 Ex -Bldg 0 0 0 Hear -Time 24 -OCT -2012/1330 SETTLEMENT -- BLDG 0 LAND 284,000 Ex -Land 0 0 0 Init ESWAIN TIP PiH - GREATER PACIFIC LP CIO BRIAN R COOK 78-7021 KEWALO ST KAILUA-KONA HI 96740 Bldg Land Total Ex -Bldg Ex -Land 0 890,100 890,100 0 0 0 500,000 500,000 0 0 0 390,100 390,100 0 0 Case# Accept File Hear -Time (nit TIP Pitt Page 3 2 7-8-023-018-0000 GREATER PACIFIC LP Register Of Appeal Account 0 Case# HT500HI GREATER PACIFIC LP C/O BRIAN R COOK Land HAWAII 475,000 383,000 Accept 10 -APR -12 78-7021 KEWALO ST Board Of Review - For Assessment Year 2012 383,000 File KAILUA-KONA HI 96740 Appeals Agenda 0 0 0 Hear -Time 24 -OCT -2012/1330 SETTLEMENT-- BLDG 0 LAND 470,700 Original Taxpayer Dispute Final 0 Init PITT Parcel ID Claimant Name TIP Pitt OVRPT Owner Name(s) Address GREATER PACIFIC LP Value FV al Value Value 111,000 Other 2 7-8-023-013-0000 GREATER PACIFIC LP Bldg 0 0 0 Case# 19351 GREATER PACIFIC LP C/O BRIAN R COOK Land 587,700 290,000 297,700 Accept 10-APR-1 78-7021 KEWALO ST Total 587,700 290,000 297,700 File Hear -Time 24 -OCT -2012/1330 KAILUA KONA HI 96740 Ex-Bldg 0 0 0 Hear-Time 24.00T-20121133 SETTLEMENT- BLDG 0 LAND 282,200 Ex-Land 0 0 0 Init ESWAIN TIP Pitt 2 7-8-023-014-0000 GREATER PACIFIC LP Bldg 0 0 0 Case# 1935 GREATER PACIFIC LP C/O BRIAN R COOK Land 590,800 290,000 300,800 Accept 10-APR-1 78-7021 KEWALO ST Total 590,800 290,000 300,800 File KAILUA KONA HI 96740 Ex-Bldg 0 0 0 Hear-Time 24-OCT-2012/133 SETTLEMENT -BLDGO LAND 285,100 Ex-Land 0 0 0 Ind ESWAIN TIP Pitt 7-&023-015-0000 GREATER PACIFIC LP Bldg 0 0 0 Case# 19363 GREATER PACIFIC LP C/O BRIAN R COOK Land 594,300 290,000 304,300 Accept 10-APR-1 78-7021 KEWALO ST Total 594,300 290,000 304,300 File KAILUA KONA HI 96740 Ex-Bldg 0 0 0 Hear-Time 24-10CT-2012/133 SETTLEMENT --BLDG 0 LAND 288,300 Ex-Land 0 0 0 Inst ESWAIN TIP Pill 7-8-023-016-0000 GREATER PACIFIC LP Bldg 0 0 0 Case# 1944 GREATER PACIFIC LP CIO BRIAN R COOK Land 585,600 290,000 295,600 Accept 10-APR-121 78-7021 KEWALO ST Total 585,600 290,000 295,600 File KAILUA-KONA Ht 96740 Ex-Bldg 0 0 0 Hear-Time 24-OCT-201211330 SETTLEMENT --BLDG 0 LAND 280,300 Ex-Land 0 0 0 Init ESWAIN TIP Pitt 7-8-023-017-0000 GREATER PACIFIC LP SETTLEMENT--BLDGO LAND 528,000 GREATER PACIFIC LP CIO BRIAN R COOK 78-7021 KEWALO ST KAILUA-KONA HI 96740 Bldg Land Total Ex -Bldg Ex -Land 0 890,100 890,100 0 0 0 500,000 500,000 0 0 0 390,100 390,100 0 0 Case# Accept File Hear -Time (nit TIP Pitt 19458 10 -APR -12 24 -OCT -2012/1330 ESWAIN 2 7-8-023-018-0000 GREATER PACIFIC LP Bldg 0 0 0 Case# 19464 GREATER PACIFIC LP C/O BRIAN R COOK Land 858,000 475,000 383,000 Accept 10 -APR -12 78-7021 KEWALO ST Total 858,000 475,000 383,000 File KAILUA-KONA HI 96740 Ex -Bldg 0 0 0 Hear -Time 24 -OCT -2012/1330 SETTLEMENT-- BLDG 0 LAND 470,700 Ex -Land 0 0 0 Init ESWAIN TIP Pitt 7-8-023-019-0000 GREATER PACIFIC LP Bldg 1,086,000 975,000 111,000 Case# 19466 GREATER PACIFIC LP C/O BRIAN R COOK Land 851,600 475,000 376,600 Accept 10 -APR -12 78-7021 KEWALO ST Total 1,937,600 1,450,000 487,600 File KAILUA-KONA HI 96740 Ex -Bldg 0 0 0 Hear -Time 24 -OCT -2012/1330 SETTLEMENT-- BLDG 1,086,000 LAND 464,000 Ex -Land 0 0 0 Init ESWAIN TIP P& Register Of Appeal Account HAWAII Board Of Review - For Assessment Year 2012 Appeals Agenda Claimant Name Original Taxpayer Dispute PITT Parcel ID and.aaa iris www Final V� alums Page 4 HT500HI Other 2 7-8-023-022-0000 GREATER PACIFIC LP Bldg 0 0 0 Case# 1946 GREATER PACIFIC LP C/O BRIAN R COOK Land 864,300 480,000 384,300 Accept 10 -APR -1 78-7021 KEWALO ST Total 864,300 480,000 384,300 File 76-7021 KEWALO ST Ex -Bldg 0 0 0 Hear -Time 24 -OCT -2012/1330 (SETTLEMENT KAILUA-KONA HI 96740 Ex -Bldg 0 0 0 Hear -Time 24 -OCT -2012/133 :MENT--BLDG 0 LAND 575,900 KAILUA-KONA HI 96740 Ex -Land 0 0 0 Init ESWAIN --BLOGO LAND 477,200 TIP Pitt TIP Pitt 2 7-8-023-023-0000 GREATER PACIFIC LP Bldg 0 0 0 Case# 19471 GREATER PACIFIC LP C/O BRIAN R COOK Land 885,000 500,000 385,000 Accept 10 -APR -12 Total 885,000 500,000 385,000 File 78-7021 KEWALO ST Ex -Bldg 0 0 0 Hear -Time 24 -OCT -2012/133 KAILUA-KONA HI 96740 ESWAIN Ex -Land 0 0 0 Ind SETTLEMENT-- BLDG 0 LAND 517,300 TIP Pitt 2 7-8-023-024-0000 GREATER PACIFIC LP Bldg 0 0 0 Case# 1948 GREATER PACIFIC LP C/O BRIAN R COOK Land 890,100 500,000 390,100 Accept 10 -APR -12 Total 890,100 500,000 390,100 File 78-7021 KEWALO ST Ex -Bldg 0 0 0 Hear -Time 24 -OCT -2012/133 KAILUA-KONA HI 96740 Ex -Land 0 0 0 Init ESWAIN SETTLEMENT--BLDGO LAND 528,000 TIP Pitt 2 7-8-023-025-0000 GREATER PACIFIC LP Bldg 0 0 0 Case# 1948 GREATER PACIFIC LP C/O BRIAN R COOK Land 882,600 500,000 382,600 Accept 10 -APR -1 Total 882.600 500,000 382,600 File 78-7021 KEWALO ST Ex -Bldg 0 0 0 Hear -Time 24 -OCT -2012/133 KAILUA KONA HI 96740 Ex -Land 0 0 0 Init ESWAIN SETTLEMENT -- BLDG 0 LAND 512,400 TIP Pitt (2 7-8-023-026-0000 GREATER PACIFIC LP Bldg 0 0 0 Case# 1948 GREATER PACIFIC LP C/O BRIAN R COOK Land 874,100 480,000 394,100 Accept 10 -APR -1 Total 874,100 480,000 394,100 File 78-7021 KEWALO ST Ex -Bldg 0 0 0 Hear -Time 24 -OCT -2012/133 KAILUA-KONA HI 96740 Ex -Land 0 0 0 Init ESWAIN SETTLEMENT--BLDGO LAND 494,800 TIP Pitt --JII 7-8-023-027-0000 GREATER PACIFIC LP Bldg 0 0 0 Case# 19498 GREATER PACIFIC LP C/O BRIAN R COOK Land 884,000 500,000 384,000 Accept 10 -APR -12 Total 884,000 500,000 384,000 File 78-7021 KEWALO ST Kan i is-KnMA Hi Ga74n Ex -Bldg 0 0 0 Hear -Time 24 -OCT -2012/1330 SETTLEMENT-- BLDG 0 LAND 515,400 Ex -Land 0 0 0 [nit TIP Pitt 7-8-023-028-0000 GREATER PACIFIC LP Bldg 0 0 0 Ca! 194ei GREATER PACIFIC LP C/O BRIAN R COOK Land 913,200 500,000 413,200 Accept 10 -APR -12 78-7021 KEWALO ST Total 913,200 500,000 413,200 File Ex -Bldg 0 0 0 Hear -Time 24 -OCT -2012/1330 KAILUA-KONA HI 96740 Ex -Land 0 0 0 Init ESWAIN :MENT--BLDG 0 LAND 575,900 TIP Pitt Page 5 - 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 I rVaki-e-1 Value Value Other 2 7-8-023-029-0000 GREATER PACIFIC LP Bldg 0 0 0 Case# 19494 GREATER PACIFIC LP C/O BRIAN R COOK Land 469,000 210,000 259,000 Accept 10 -APR -12 78-7021 KEWALO ST Total 469,000 210,000 259,000 File KAILUA KONA HI 96740 Ex -Bldg 0 0 0 Hear-Tme 24 -OCT -2012/133 Ex -Land 0 0 0 Init ESWAIN SETTLEMENT-- BLDG 0 LAND 213,300 T/P Pitt 7-8-023-030-0000 GREATER PACIFIC LP Bldg 0 0 0 Case# 1949Fy GREATER PACIFIC LP C/O BRIAN R COOK Land 481,200 210,000 271,200 Accept 10 -APR -1 ZI 78-7021 KEWALO ST Total 481,200 210,000 271,200 File KAILUA-KONA HI 96740 Ex -Bldg 0 0 0 Hear -Time 24 -OCT -2012/133 Ex -Land 0 0 0 [nil ESWAIN SETTLEMENT -- BLDG 0 LAND 224,400 T/P Pitt 2 7-8-023-031-0000 GREATER PACIFIC LP Bldg 0 0 0 Case# 19498 GREATER PACIFIC LP C/O BRIAN R COOK Land 500,400 220,000 280,400 Accept 10 -APR -1 78-7021 KEWALO ST Total 500,400 220,000 280,400 File KAILUA-KONA HI 96740 Ex -Bldg 0 0 0 Hear -Time 24 -OCT -2012/133 Ex-Lantl 0 0 0 Init ESWAIN SETTLEMENT-- BLDG 0 LAND 243,300 T/P Pit 2 7-8-023-032-0000 GREATER PACIFIC LP Bldg 0 0 0 Case# 1949 GREATER PACIFIC LP C/O BRIAN R COOK Land 500,400 220,000 280,400 Accept 10 -APR -1 78-7021 KEWALO ST Total 500,400 220,000 280,400 File KAILUA-KONA HI 96740 Ex -Bldg 0 0 0 Hear -Time 24 -OCT -2012/133 Ex -Land 0 0 0 Init ESWAIN SETTLEMENT--BLDGO LAND 243,300 T/P Pitt 2 7-8-023-033-0000 GREATER PACIFIC LP Bldg 0 0 0 Case# 19405 GREATER PACIFIC LP C/O BRIAN COOK Land 469,000 210,000 259,000 Accept 10 -APR -12 78-7021 KEWALO ST Total 469,000 210,000 259,000 File KAILUA-KONA HI 96740 Ex -Bldg 0 0 0 Hear -Time 24 -OCT -2012/1330 Ex -Land 0 0 0 Init ESWAIN SETTLEMENT -- BLDG 0 LAND 213,300 T/P Pitt 7-8-023-034-0000 GREATER PACIFIC LP Bldg 0 0 0 Case# 19408 GREATER PACIFIC LP C/O BRIAN R COOK Land 481,200 210,000 271,200 Accept 10 -APR -12 78-7021 KEWALO ST Total 481,200 210,000 271,200 File KAILUA-KONA HI 96740 Ex -Bldg 0 0 0 Hear -Time 24 -OCT -2012/1330 Ex -Land 0 0 0 Init ESWAIN SETTLEMENT -- BLDG 0 LAND 224,400 T/P Pitt 7-8-023-035-0000 GREATER PACIFIC LP Bldg 0 0 0 Case# 19419 GREATER PACIFIC LP C/O BRIAN R COOK Land 524,800 230,000 294,800 Accept 10 -APR -12 78-7021 KEWALO ST Total 524,800 230,000 294,800 File KAILUA-KONA HI 96740 Ex -Bldg 0 0 0 Hear -Time 24 -OCT -2012/1330 SETTLEMENT -- BLDG 0 LAND 287,500 Ex -Land 0 0 0 Incl ESWAIN TIP PM Page 6 - 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 Value 7Value Other 7-8-023-036-0000 GREATER PACIFIC LP Bldg 0 0 0 Case# 1942 GREATER PACIFIC LP C/O BRIAN R COOK Land 481,800 210,000 271,800 Accept 10 -APR -12 78-7021 KEWALO ST Total 481,800 210,000 271,800 File KAILUA-KONA HI 96740 Ex -Bldg 0 0 0 Hear -Time 24 -OCT -2012/133 Ex -Land 0 0 0 Inst ESWAIN SETTLEMENT -- BLDG 0 LAND 224,900 UP Pitt 7-8-023437-0000 GREATER PACIFIC LP Bldg 0 0 0 Case# 1942 GREATER PACIFIC LP C/O BRIAN R COOK Land 475,200 210,000 265,200 Accept 10 -APR -1 78-7021 KEWALO ST Total 475,200 210,000 265,200 File KAILUA-KONA HI 96740 Ex -Bldg 0 0 0 Hear -Time 24 -OCT -2012/133 Ex -Land 0 0 0 Init ESWAIN SETTLEMENT -- BLDG 0 LAND 218,900 UP Pitt 7-8-023,038-0000 GREATER PACIFIC LP Bldg 0 0 0 Case# 19431 GREATER PACIFIC LP C/O BRIAN R COOK Land 474,400 210,000 264,400 Accept 10 -APR -1 78-7021 KEWALO ST Total 474,400 210,000 264,400 File KAILUA-KONA HI 96740 Ex -Bldg 0 0 0 Hear -Time 24 -OCT -2012/1330 SETTLEMENT -- BLDG 0 LAND 218,200 Ex -land 0 0 0 Init ESWAIN UP Pitt 7-8-023-039-0000 GREATER PACIFIC LP Bldg 0 0 0 Case# 19438 GREATER PACIFIC LP C/O BRIAN R COOK Land 489,200 210,000 279,200 Accept 10 -APR -12 78-7021 KEWALO ST Total 489,200 210,000 279,200 File KAILUA-KONA HI 96740 Ex -Bldg 0 0 0 Hear -Time 24 -OCT -201211 330 SETTLEMENT-- BLDG 0 LAND 231,600 Ex -Land 0 0 0 Init ESWAIN Tip Pitt 7-8-023-040-0000 GREATER PACIFIC LP Bldg 0 0 0 Case# 19442 GREATER PACIFIC LP C/O BRIAN R COOK Land 477,900 210,000 267,900 Accept 10 -APR -12 78-7021 KEWALO ST Total 477,900 210,000 267,900 File KAILUA-KONA HI 96740 Ex -Bldg 0 0 0 Hear -Time 24 -OCT -2012/1330 SETTLEMENT - BLDG 0 LAND 221,300 Ex -Land 0 0 0 Init ESWAIN TIP Pitt 7-8-023-041-0000 GREATER PACIFIC LP Bldg 0 0 0 Case# 19449 GREATER PACIFIC LP C/O BRIAN R COOK Land 488,000 210,000 278,000 Accept 10 -APR -12 78-7021 KEWALO ST Total 488,000 210,000 278,000 File KAILUA-KONA HI 96740 Ex -Bldg 0 0 0 Hear -Time 24 -OCT -2012/1330 SETTLEMENT-- BLDG 0 LAND 230,500 Ex -Land 0 0 0 Init ESWAIN UP Pitt 2 7-8-023-042-0000 GREATER PACIFIC LP Bldg 0 0 0 Case# 19454 GREATER PACIFIC LP C/O BRIAN R COOK Land 484,400 210,000 274,400 Accept 10 -APR -12 78-7021 KEWALO ST Total 484,400 210,000 274,400 File KAILUA-KONA HI 96740 Ex -Bldg 0 0 0 Hear -Time 24.OCT-2012/1330 SETTLEMENT -- BLDG 0 LAND 227,300 Ex -Land 0 0 0 Init ESWAIN T/P PiH PITT Parcel ID OVRPT Owner Names) Page 7 Register Of Appeal Account HTSOOHI HAWAII Board Of Review — For Assessment Year 2012 Appeals Agenda Original Taxpayer Dispute Final Claimant Name Address Value Value Value Value Other Grand Total Bldg 1,086,000 975,000 111,000 Land 38,178,000 22,291,015 15,886,985 Total 39,264,000 23,266,015 15,997985 Ex -Bldg 0 0 0 Ex -Land 576,300 576,300 0