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Home My WebLink About2012-11-14 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Wednesday, November 14, 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. TAX APPEAL CASE HEARINGS 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. 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 #20077 — GRACE, SAMUEL TMK 8-9-003-006-0000 Present were appellant Samuel Grace and Leonard Tanaka, friend of the appellant. Clerical Supervisor June Ban was present for the County. Property located in Milolii, South Kona. Appeal on the denial of homeowner's exemption. Appellant presented his case. County presented their case and recommended sustaining the denial of the homeowner's exemption. A call for questions was made. Mr. Takai moved to grant the homeowner's exemption. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 3:0. CASE #19641 — MCCABE, LARRY TMK 7-4-009-109-0000 Present were appellant Larry McCabe and County appraiser Mary Ann Todd -Waller. Property located on Tomi Tomi Drive in the Kealakehe Homesteads. Appeal on building value. Appellant presented his case. County presented their case and recommended reducing the building value to $745,000 and sustaining the land value. A call for questions was made. Mr. Takai moved to reduce the building value to $525,000 and the land value remain at $200,000 for a total of $725,000. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 3:0. Recessed: 10:02 am Reconvened: 10: 17 am SETTLEMENTS — 9:OOA APPEALS AGENDA County presented to the Board a 2 -page Appeals Agenda containing information on 8 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 of land value for Case #19660. County appraiser Ellsworth Hulihee was present and responded. Board questioned the land value being below appellant's requested value for Case #19396. County appraiser Mary Ann Todd -Waller was present and responded. Board questioned the CPR in Case #19406. Mr. Pike responded. No further questions. Mr. Takai moved to accept the 9:00 settlements for November 14 and for Case #19660 to include the change to Pitt 9. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 3:0. 2 OLD BUSINESS No discussion held on old business. NEW BUSINESS No discussion held on new business. ANNOUNCEMENTS Complaint hearing will be held on November 28 at 9:00 a.m. in Hilo at the Aupuni Center Conference Room. ADJOURNMENT Meeting adjourned at 10:24 a.m. Respectfully submitted, alzakd ON,ya) Swam Elizabeth (Nina) Swain, Secretary 3 Exhibit A 7-4-004-030-0000 LEE, BRIAN W Bldg 953,800 700,000 2b3,61Ju Gaseg Page 1 ` Register Of Appeal Account 46,300 Accept HT500HI WED, NOV 14, 2012 Total 1,146,100 846,000 300,100 File Ex -Land Board Of For Al Review - For Assessment Year 2012 -120,000 Hear -Time SETTLEMENTS - 9:00 Appeals Agenda 0 0 0 Ind ESWAINI SETTLEMENT-- BLDG 906,100 LAND 128.600 EXEMPTION 120,000 Original Taxpayer Dispute Final PITT Parcel ID Claimant Name T/P Pitt OVRPT Owner Name(s) Address 1 7-4-018-085-0000 ANDERSON, TOM R Value Value Value Value 130,800 Other 6-5-002-179-0004 UNION PRODUCTS OF KONA INC Bldg 118,900 59,703 59,197 Case# 19404' UNION PRODUCTS OF KONA IN DAREN KATAYAMA TREAS Land 20,500 10,297 10,203 Accept 10 -APR -12 PO BOX 66 Total 139,400 70,000 69,400 File Hear -Time CAPTAIN COOK HI 96704 Ex -Bldg 0 0 0 Hear -Time 14-NOV-2012/910 ESWAINI' Ex -Land 0 0 0 Init ESWAINI SETTLEMENT --BLDG 96,800 LAND 20,500 EXEMPTION 0 T/P Pitt 7-5-004-051-0001 UNION PRODUCTS OF KONA, INC Bldg 977,000 643,725 T/P Pitt Case# 7-4-003-044-0000 DUSEL, JAMES Bldg 113,500 113,500 0 Case# 19660, DUSEL,JAMES B PO BOX 2264 Land 378,000 197,096 180,904 Accept 03 -MAY -12 KAILUA KONA HI 96745 Total 491,500 310,596 180,904 File Hear -Time I 1 Cleana o �1j p14'Y q Ex -Bldg 113,500 113,500 0 Hear -Time 14-NOV-2012/910 /B`L'DG Ex -Land 46,500 46,500 0 Init ESWAINII SETTLEMENT-- 113,500 LAND 230,500 EXEMPTION 148,800 T/P Pitt 9-5-019-032-0041 RUSHTON, BARBARA N Bldg 114,900 90,800 T/P Pitt Case# 7-4-004-030-0000 LEE, BRIAN W Bldg 953,800 700,000 2b3,61Ju Gaseg 1a39bi LEE,BRIAN WILLIAM PO BOX 5682 Land 192,300 146,000 46,300 Accept 10 -APR -121 LEE,UNH DINH KAILUA-KONA HI 96745 Total 1,146,100 846,000 300,100 File Ex -Land Ex -Bldg 120,000 0 -120,000 Hear -Time 14-NOV-2012/910 Ex -Land 0 0 0 Ind ESWAINI SETTLEMENT-- BLDG 906,100 LAND 128.600 EXEMPTION 120,000 T/P Pitt 1 7-4-018-085-0000 ANDERSON, TOM R Bldg 254,600 123,800 130,800 Case# 195591 ANDERSON,TOM R 74-5048 KEALAPUA ST Land 112,500 101,200 11,300 Accept 10 -APR -1211 KAILUA KONA HI 96740 Total 367,100 225,000 142,100 File Ex -Bldg 153,400 153,400 0 Hear -Time 14-NOV-201219101 Ex -Land 0 0 0 Init ESWAINI' SETTLEMENT -- BLDG 191,600 LAND 112,500 EXEMPTION 140,800 T/P Pitt 7-5-004-051-0001 UNION PRODUCTS OF KONA, INC Bldg 977,000 643,725 333,275 Case# 19406 UNION PRODUCTS OF KONA IN DAREN KATAYAMA, TREAS Land 161,300 106,275 55,025 Accept 10 -APR -12 P O BOX 66 Total 1,138,300 750,000 388,300 File CAPTAIN COOK HI 96704 Ex -Bldg 0 0 0 Hear -Time 14-NOV-2012/910 Ex -Land 0 0 0 Init ESWAIN�i SETTLEMENT- BLDG 749,300 LAND 104,600 EXEMPTION 0 T/P Pitt 9-5-019-032-0041 RUSHTON, BARBARA N Bldg 114,900 90,800 24,100 Case# 192171 RUNYON,BARBARA NOEL PO BOX 887 Land 4,000 4,000 0 Accept 10 -APR -12, NAALEHU HI 96772 Total 118,900 94,800 24,100 File Ex -Bldg 0 0 0 Hear -Time 14-NOV-2012/9101 Ex -Land 0 0 0 Mit ESWAINI SETTLEMENT - BLDG 90,800 LAND 4,000 TIP Pitt 2 9-5-019-032-0047 RUSHTON, BARBARA N Bldg 117,200 90,000 21,21J0 RUSHTON,ROWLAND R JR PO BOX 887 Land 5,900 5,000 900 NAALEHU HI 96772 Total 123,100 95,000 28,100 Ex -Bldg D 0 0 Ex -Land 0 0 0 SETTLEMENT-- BLDG 84,600 LAND 5,900 Accept 10 -APR -12 File Hear -Time 14-NOV-2012/910 Intl ESWAIN TIP Pitt PITT Parcel ID Register Of Appeal Account HAWAII Board Of Review - For Assessment Year 2012 Appeals Agenda Claimant Name Original Taxpayer Dispute Final Page 2 HT500HI uVKH I uwner Names) 2,856,700 varve value I IValue Value 884,200 Other 9-5-019-032-0052 SANTO, DANIEL J Bldg 206,800 141,209 65,591 Case# 1920 SANTO,DANIEL J 5241 MCKENZIE GLEN CT Land 9,700 9,700 0 0 OS -APR -1 SANTO,NINA UANNA CARMICHAEL CA 95608 Total 216,500 150,909 65,591 File File Ex -Bldg 0 0 0 Hear -Time 14-NOV-2012/910 SETTLEMENT -- BLDG 141,200 LAND 9,700 Ex -Land 0 0 0 Inst ESWAI T/P Pitt Grand Total Bldg 2,856,700 1,962,737 893,963 Land 884,200 579,568 304,632 Total 3,740,900 2,542,305 1,198,595 Ex -Bldg 386,900 266,900 -120,000 Ex -Land 46,500 46,500 0