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Home My WebLink About2012-11-13 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Tuesday, November 13, 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 Administrator Stanley Sitko; 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. APPROVAL OF MEETING MINUTES The approval of the meeting minutes for October 16, 17, 23 and 24 was tabled to later in the morning to allow Mr. Takai time to review the minutes. 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 #19541 — TAKINO, SUGAE TMK 7-3-024-062-0001 Appellant was not present. Present was County appraiser Mary Ann Todd -Waller. Property located on Loio Street in Kaloko Mauka. Appeal on land value. County presented their case together with any and all information provided by the appellant. County recommended sustaining the land value and denial of agricultural use. A call for questions was made. Mr. Takai moved to sustain the County's assessment and deny the agricultural use. 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 3 -page Appeals Agenda containing information on 14 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 building value being removed in Case #19098. County appraiser Mary Ann Todd -Waller was present and responded. Board questioned the class change for properties in Case #19212 and #19536. County appraiser Mary Ann Todd -Waller was present and responded. No further questions. Mr. Takai moved to accept the 9:00 settlements for November 13 as listed on pages 1 and 2. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 3:0. Recessed: 9:18 a.m. Reconvened: 9:27 a.m. APPROVAL OF MEETING MINUTES Board Members were provided with copies of the October 16, 17, 23 and 24 meeting minutes. Corrections and/or revisions were noted as follows: October 23 page 1 TMK 6-8-022-033-0000 listed twice. Mr. Takai stated that the TMK was incorrectly listed twice and the second listing should be removed. Minutes to be noted as such. No further corrections and/or notations were discussed. Mr. Takai moved to accept the minutes for October 16, correction for October 23. Seconded by Mr. D'Amico. Motion passed by a vote of 3:0. 2 17, 23 and 24 with the A call for discussion was made. Recessed: 9:30 a.m. Reconvened: 1:30 p.m. Note: Prior to the start of the afternoon 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. CASE #19211 & 19208 — ONO HUI LLC TMK 8-7-007-015-0000 & 8-7-007-016-0000 Present was appellant's representative, Jim Engelhard, owner, and County appraiser Matthew Radmilovic. Property located north of the Kona Paradise Development below Hawaii Belt Highway. Appeals on land values. Appellant presented his case. County presented their case and recommended sustaining the assessments. A call for questions was made. For Case #19211, Mr. Takai moved to reduce the land value to $526,300. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 3:0. For Case #19208, Mr. Takai moved to reduce the land value to $520,400. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 3:0. CASE #19185 — DI MAURO, A J TMK 8-2-006-017-0000 Appellant was not present. County presented to the Board appellant's request to withdraw his appeal in Case #19185. 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. CASE #19393 — PLAYTER, MATTHEW TMK 8-7-007-004-0000 Appellant not present. 3 County informed the Board that they had reached a settlement agreement with the appellant for Case #19393 with a land value of $402,000. A call for questions was made. Mr. Takai moved to accept the County's settlement value of $402,000. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 3:0. CASE #19215 — DUNGATE, PETER TM 8-7-007-010-0000 Appellant was not present. County informed the Board that they had reached a settlement agreement with the appellant for Case #19215 with a land value of $330,700. A call for questions was made. Mr. Takai moved to accept the settlement value of $330,700 for the land. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 3:0. Case #19062 — HUEY, PAMELA TM K 8-7-015-011-0000 Appellant was not present. County appraiser Matthew Radmilovic was present for the County. County informed the Board that they received a verbal agreement from the appellant as to a proposed settlement agreement offered by the County. The County's settlement agreement accepted the appellant's proposed values with a land value of $41,300 and building value of $280,000. A call for questions was made. Mr. Takai moved to reduce the building value to $280,000 and land value remain at $41,300 for a total of $321,300. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 3:0. SETTLEMENTS — 1:30P APPEALS AGENDA County presented to the Board a 1 -page Appeals Agenda containing information on 1 case that had reached a settlement agreement between the County and the appellant. A copy of the agenda is attached hereto as Exhibit B. A call for questions was made. Board questioned the location of the property for Case #19319. County appraiser Matthew Radmilovic present and responded. No further questions. Mr. Takai moved to accept the settlement for Case #19319 as listed on the settlement agenda for 1:30. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 3:0. 0 OLD BUSINESS No discussion held on old business. NEW BUSINESS No discussion held on new business. ANNOUNCEMENTS No announcements were made. ADJOURNMENT Meeting adjourned at 2:25 p.m. Respectfully submitted, alzakd ON,ya) Swam Elizabeth (Nina) Swain, Secretary 5 Exhibit A Page 1 • Register Of Appeal Account HT500HI TUES. NOV 13. 2012 HAWAII Board Of Review - For Assessment Year 2012 SETTLEMENTS - 9:00 Appeals Agenda Original Taxpayer Dispute Final PITT Parcel ID Claimant Name OVRPT Owner Name($) Address Value Value Value Value Other 1 6-2-016-014-0000 STANLEY FAMILY TRUST Bldg 770,900 550,000 220,900 Case# 19617 STANLEY,FAMILYTRST 830 CROMAN PT Land 737,000 550,000 187,000 Apt 13 -APR -12 AUBURN CA 95603 Total 1,507,900 1,100,000 407,900 File Ex -Bldg 0 0 0 Hear -Time 13-NOV-2012/9101 Ex -Land 0 0 0 Init ESWAIN1 SETTLEMENT - BLDG 526,800 LAND 573,200 TIP Pitt 7-2-010-007-0000 HUALALAI INVESTORS, LLC Bldg 0 0 0 Case# 19184 B P BISHOP ESTATE TTEES PO BOX 1119 Land 2,177,100 1,500,000 677,100 Aooypt 10 -APR -12: KAILUA KONA HI 96745 Total 2,177,100 1,500,000 677,100 File Ex -Bldg 0 0 0 Hear -Time 13-NOV-2012/910 Ex -Land 0 0 0 Init ESWAIN, SETTLEMENT -BLDG 0 LAND 1,555,100 TIP Pitt 7-2-010-008-0000 HUALALAI INVESTORS, LLC Bldg 0 0 0 Case# 19183 B P BISHOP ESTATE TTEES PO BOX 1119 Land 20,531,600 8,200,000 12,331,600 A,ocept 10 -APR -12 KAILUA KONA HI 96745-1119 Total 20,531,600 8,200,000 12,331,600 File Ex -Bldg 0 0 0 Hear -Time 13-140V-2012/910 Ex -Land 0 0 0 Inst ESWAINI SETTLEMENT -BLDGO LAND 13,448,500 TIP Pitt 7-2-010-020-0000 HUALALAI INVESTORS, LLC Bldg 0 0 0 Case# 19180 B P BISHOP ESTATE TTEES PO BOX 1119 Land 4,133,400 2,900,000 1,233,400 Acoept 10 -APR -12 KAILUA KONA HI 96745 Total 4,133,400 2,900,000 1,233,400 File i Ex -Bldg 0 0 0 Hear -Time 13-NOV-2012/910 Ex -Land 0 0 0 Init ESWAIN SETTLEMENT - BLDG 0 LAND 2,952,400 TIP Pitt 7-2-010-028-0000 HUALALAI INVESTORS, LLC Bldg 0 0 0 Case# 19179 B P BISHOP ESTATE TTEES PO BOX 1119 Land 4,073,300 2,850,000 1,223,300 Accept 10 -APR -12 KAILUA KONA HI 96745 Total 4,073,300 2,850,000 1,223,300 File Ex -Bldg 0 0 0 Hear -Time 13-NOV-2012/910 Ex -Land 0 0 0 Init ESWAIN SETTLEMENT- BLDG 0 LAND2,909,500 TIP Pitt 6 7-2-025-011-0000 HUALALAI INVESTORS, LLC Bldg 0 0 0 Case# 191781 B P BISHOP ESTATE TTEES PO BOX 1119 Land 793,700 300,000 493,700 Apt 10 -APR -12: KAILUA KONA HI 96745 Total 793,700 300,000 493,700 File Ex -Bldg 0 0 0 Hear -Time 13-NOV-2012/910 Ex -Land 0 0 0 [nil ESWAIN SETTLEMENT -- BLDG 0 LAND 567,000 TIP Pitt 6 7-2-025-013-0000 HUALALAI INVESTORS, LLC Bldg 4,782,100 3,000,000 1,762,100 Case# 19177 B P BISHOP ESTATE TTEES PO BOX 1119 Land 1,838,900 1,300,000 538,900 Aooept 10 -APR -121 KAILUA KONA HI 96745 Total 6,621,000 4,300 000 2,321,000 File Ex -Bldg 0 0 0 Hear -Time 13-NOV-2012/9101 Ex -Land 0 0 0 Init ESWAIN SETTLEMENT-- BLDG 3,289,000 LAND 1,149,300 TIP Pitt 1 7-2-029-018-0000 HUALALAI INVESTORS, LLC Bldg 0 0 Page 2 ' 19174 Register Of Appeal Account PO BOX 1119 Land HT500HI 4,000,000 1,037,500 HAWAII 10 -APR -12 6,518,000 KAILUA KONA HI 96745-1119 Total 5,037,500 Board Of Review - For Assessment Year 2012 File 0 0 0 Appeals Agenda 0 0 0 Hear -Time 13-NOV-2012/910, Original Taxpayer Dispute Final Ex -Land 0 PITT Parcel ID Claimant Name [nit ESWAIN SETTLEMENT -- BLDG 0 LAND 4,000,000 OVRPT Owner Name(s) Address ValueValue Value Value Other 1 7-2-028-019-0000 GROSS, JENARD/GAIL TRST Bldg 0 0 0 Case# 19117 GROSS,JENARD/GAIL TRST 2700 POST OAK BLVD#2450 Land 2,374,200 1,200,000 1,174,200 Apt 30 -MAR -12' 0 HOUSTON TX 77056 Total 2,374,200 1,200,000 1,174,200 File PO BOX 1119 Land 3,569,400 Ex -Bldg 0 0 0 Hear -Time 13-NOV-2012/9101 0 KAILUA KONA HI 96745-1119 Ex -Land 0 0 0 Int ESWAIN SETTLEMENT - BLDG 0 LAND 1,800,000 0 0 0 Ex -Bldg 0 0 0 Hear -Time 13-NOV-2012/910 T/P Pitt 1 7-2-029-018-0000 HUALALAI INVESTORS, LLC Bldg 0 0 u Case# 19174 HUALALAI INVESTORS LLC PO BOX 1119 Land 5,037,500 4,000,000 1,037,500 Aa;ept 10 -APR -12 6,518,000 KAILUA KONA HI 96745-1119 Total 5,037,500 4,000,000 1,037,500 File 0 0 0 Ex -Bldg 0 0 0 Hear -Time 13-NOV-2012/910, 0 Irut Ex -Land 0 0 0 [nit ESWAIN SETTLEMENT -- BLDG 0 LAND 4,000,000 T/P Pitt 7-3-024-009-0000 ELLIS, MURIEL Bldg 235,600 0 235,600 T/P Pitt 19098 1 7-2-030-006-0000 HUALALAI INVESTORS, LLC Bldg 0 0 0 Case# 19175 HUALALAI INVESTORS LLC PO BOX 1119 Land 3,569,400 2,300,000 1,269,400 Accept 10 -APR -12 0 KAILUA KONA HI 96745-1119 Total 3,569,400 2,300,000 1,269,400 File 0 0 0 Ex -Bldg 0 0 0 Hear -Time 13-NOV-2012/910 Ex -Land 0 0 0 Init ESWAIN' SETTLEMENT - BLDG 0 LAND 2,300,000 7-3-024-078-0001 BOEHM, HAROLD Bldg 718,200 572,000 146,200 Case# 19212 BOEHM,HAROLD STANFORD 73-4549 KUKUKI ST Land 165,100 150,000 15,100 T/P Pitt 10 -APR -12 1 7-2-030-008-0000 HUALALAI INVESTORS, LLC Bldg 0 0 u Case# 191761 B P BISHOP ESTATE TTEES PO BOX 1119 Land 6,518,000 4,000,000 2,518,000 Au pt 10 -APR -12 KAILUA KONA HI 96745-1119 Total 6,518,000 4,000,000 2,518,000 File Ex -Bldg 0 0 0 Hear -Time 13-NOV-2012/910 Ex -Land 0 0 0 Irut ESWAIN SETTLEMENT -- BLDG 0 LAND 4,000,000 T/P Pitt 7-3-024-009-0000 ELLIS, MURIEL Bldg 235,600 0 235,600 Case# 19098 ELLIS,STANLEYJ/MURIEL FAMIL 2182 CENTURY WOODS WAY Land 230,000 230,000 0 Accept 28 -MAR -12' LOS ANGELES CA 90067 Total 465,600 230,000 235,600 File Ex -Bldg 0 0 0 Hear -Time 13-NOV-2012/910 Ex -Land 0 0 0 Init ESWAIN SETTLEMENT-- BLDG 0 LAND 230,000 EXEMPTION 0 T/P Pitt 7-3-024-078-0001 BOEHM, HAROLD Bldg 718,200 572,000 146,200 Case# 19212 BOEHM,HAROLD STANFORD 73-4549 KUKUKI ST Land 165,100 150,000 15,100 Aixept 10 -APR -12 BOEHM,THERISA MAY KAILUA KONA HI 96740 Total 883,300 722,000 161,300 File Ex -Bldg 160,000 160,000 0 Hear -Time 13-NOV-2012/910 Ex -Land 0 0 0 Inn ESWAIN SETTLEMENT-- BLDG 597,000 LAND 165,100 EXEMPTION 160,000 T/P Pitt 7-3-050-004-0000 GIUDICE, FRED Bldg 747,600 600,000 147.600 Case# 195361 GIUDICE,FRED 73-4463 AKELE PLACE Land 278,500 250,000 28,500 Accept 10 -APR -12 KAILUA KONA H190740 Total 1,026,100 850,000 176,100 File Ex -Bldg 180,000 180,000 0 Hear -Time 13-NOV-2012/91 qI Ex -Land 0 0 0 Init ESWAINI SETTLEMENT-- BLDG 720,300 LAND 278,500 EXEMPTION 180,000 T/P Pitt y PITT ParceIID OVRPT Owner Name(s) Page 3 Register Of Appeal Account HT500HI 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 7,254,400 4,722,000 2,532,400 Land 52,457,700 29,730,000 22,727,700 Total 59,712,100 34,452,000 25,260,100 Ex -Bldg 340,000 340,000 0 Ex -Land 0 0 0 Exhibit B Page 1 Register Of Appeal Account HT500HI TUES NOV 13. 2012 HAWATT Board Of Review - For Assessment Year 2012 SETTLEMENTS —1:30 Appeals Agenda Original Taxpayer Dispute Final PITT ParcellD Claimant Name OVRPT Owner Name(s) Address Value Value Value Value Other 8-8-005-007-0000 DENTE, MICHAEL Bldg 286,000 220,000 66,000 Case# 1937 DENTE,MICHAEL 255 HAWKINS PEAK RD Land 28,700 20,000 8,700 Accept 10 -APR -1 DENTE,CLARA E MARKLEEVILLE CA 96120 Total 314,700 240,000 74,700 File Ex -Bldg 0 0 0 Hear -Time 13-NOV-2012/134 SETTLEMENT — BLDG 233,500 LAND 25,000 EXEMPTION 0 Ex -Land 0 0 0 Inn ESWAIN UP Pitt Grand Total Bldg 286,000 220,000 66,000 Land 28,700 20,000 8,700 Total 314,700 240,000 74,700 Ex -Bldg 0 0 0 Ex -Land 0 0 0