HomeMy WebLinkAbout2011-07-12 BOR Meeting MinutesTAX BOARD OF REVIEW
MEETING MINUTES
Appeal Hearings
Tuesday, July 12, 2011
Aupuni Center 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, Reiko Ford, Michael D'Amico
and Scott Church; Deputy Corporation Counsel Craig Masuda; Real Property Tax Assistant
Administrator Michael McCall; Real Property Tax Appraisal Supervisor Jon Pike and Board
Secretary Nina Swain.
STATEMENTS FROM THE PUBLIC
There were no statements from the public.
APPROVAL OF MEETING MINUTES
Board Members were provided with copies of the March 2nd organizational meeting minutes.
No corrections or changes were discussed.
Mr. Takai moved to approve the minutes of the March 2nd organizational meeting.
Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of
5:0.
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.
Prior to the start of the 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 #17094 — MEDEIROS TRST, JOHN & JOAN
TMK 2-4-005-162-0000
Prior to the start of the case, Mr. Takai requested to be recused due to his personal
relationship with the appellant. Recusal was granted by Chairman Kualii.
Present was appellant John Medeiros. Present for the County was June Ban, Clerical
Supervisor.
Property located on Waikahe Road in Hilo.
Appeal on denial of homeowner's exemption.
Appellant presented his case. County presented their case and recommended sustaining the
denial. A call for questions was made.
Mr. Church moved to allow the homeowner's exemption. Seconded by Mrs. Ford. A
call for discussion was made. Motion passed by a vote of 4:0 with Mr. Takai recused.
CASE #17580 — HARRIS, DAVID & SUK YEE
TMK 2-4-035-006-0000
Present were appellants David Harris and Suk Yee Chan -Harris. Present for the County was
appraiser Leila Beals.
Property located in the Waiakea District off of Ainaola Drive.
Appeal on land and building values.
Appellants presented their case. County presented their case and recommended reducing
the land value to $138,800 and building value to $284,400. A call for questions was made.
Mr. Takai moved to accept the County's recommended values with building at
$284,400 and land at $138,800 for a total of $423,200. Seconded by Mr. Church. A call
for discussion was made. Motion passed by a vote of 3:2 with Mrs. Ford and Mr.
D'Amico voting against the motion.
CASE #17571 — EWING, DAVID
TMK 1-2-013-025-0000
CASE #17538 — TPH HOLOMUA LLC
TMK 2-2-060-055-0000
Appellants were not present.
Mr. McCall informed the Board that settlement agreements had been reached with the
appellants in Case Nos. 17571 and 17538 as follows:
2
Case No. 17571 with a building value of $151,700 and land value of $100 for a total of
$151,800.
Case No. 17538 with a building value of $136,700 and land value of $263,300 for a total of
$400,000.
A call for questions was made.
Mrs. Ford moved to accept the settlements in Case Nos. 17571 and 17538 as read by
Mr. McCall. Seconded by Mr. D'Amico. A call for discussion was made. Motion
passed by a vote of 5:0.
CASE #17874 — LARSON, JOHN
TMK 2-4-044-059-0000
Appellant was not present. Present for the County was appraiser Leila Beals.
Property located off of Kawailani Street 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 County's assessment. Seconded by Mrs. Ford. A call
for discussion was made. Motion passed by a vote of 5:0.
Recessed: 10:25 am
Reconvened: 1:00 pm
Prior to the start of the afternoon case hearings Deputy Corporation Counsel, Craig Masuda,
advised all Appellants and the Department of 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 #17677 — KEETH, WAYNE & WENDY
TMK 1-1-023-163-0000
Present were appellants Wayne and Wendy Keeth. Present for the County was appraiser
Sally Kaaiakamanu.
Property located on Omeka Road in the Fern Forest Subdivision.
Appeal on the land and building values.
3
Appellants presented their case. County presented their case and recommended sustaining
the assessed values. A call for questions was made.
Mr. Church moved to reduce the land value to $15,000 and building value to $268,400.
Seconded by Mrs. Ford. A call for discussion was made. Motion failed by a vote of
1:4 with Mr. Kualii, Mr. Takai, Mrs. Ford and Mr. D'Amico voting against the motion.
Mr. D'Amico moved to reduce the land value to $15,000 and building to $225,000.
Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of
4:1 with Mr. Church voting against the motion.
Mr. D'Amico moved to adjust the homeowner's exemption to coincide with the new
values for Case No. 17677. Seconded by Mrs. Ford. A call for discussion was made.
Motion passed by a vote of 5:0.
CASE #17461 — NEFF, DAVID
TM K 1-1-007-095-0000
Present were appellant's representative Bob Bloom, Certified Appraiser, and assistant Jaime
Ortiz -Nava. Present for the County was appraiser Sally Kaaiakamanu.
Property located on 2nd Street in the Mauna Loa Estates subdivision.
Appeal on the land and building values.
Appellant's representatives presented their case. County presented their case and
recommended reducing the building value to $231,400 and sustaining the land value at
$32,400. A call for questions was made.
Mr. D'Amico moved to accept County's offer for building at $231,400 and the land be
reduced to $30,000. Seconded by Mrs. Ford. A call for discussion was made. Motion
failed by a vote of 2:3 with Mrs. Ford, Mr. Church and Mr. Kualii voting against the
motion.
Mrs. Ford moved to reduce the building value to $231,400 and land sustained at
$32,400. Seconded by Mr. Church. A call for discussion was made. Motion passed by
a vote of 5:0.
Recessed: 2:15 pm
Reconvened -2-28 pm
CASE #17582 — MCINTOSH, KRISHNA
TM K 1-1-018-045-0000
Present was appellant Krishna Renauer, formerly known as Krishna McIntosh. Present for
the County was appraiser Sally Kaaiakamanu.
0
Property located in the Royal Hawaiian Estates subdivision.
Appeal on land and building values.
Appellant presented her case. County presented their case and recommended reducing the
land value to $8,000 and building value to $177,800. A call for questions was made.
Mr. D'Amico moved to accept the County's recommendation for values and to have
the homeowner's exemption adjusted accordingly. Seconded by Mr. Church. A call
for discussion was made. Motion passed by a vote of 5:0.
CASE #17570 — NG, TRIPLER
TM K 1-1-016-029-0000
Present was appellant Tripler Ng. Present for the County was appraiser Sally Kaaiakamanu.
Property located on Mokuna Street in the Royal Hawaiian Estates subdivision.
Appeal on land and building values.
Appellant presented his case. County presented their case and recommended sustaining the
assessed values. A call for questions was made.
Mr. Church moved that the land value be sustained and building reduced to $190,000
with the homeowner's exemption adjusted. Seconded by Mr. Takai. A call for
discussion was made. Motion passed by a vote of 4:1 with Mr. D'Amico voting against
the motion.
Recessed: 2:54 pm
Reconvened -2-58 pm
CASE #17157 — UKAWA, TOSHI
TM K 1-1-023-169-0000
Appellant was not present. Present for the County was appraiser Sally Kaaiakamanu.
County informed the Board that they received a verbal settlement agreement with the
appellant in Case No. 17157 with a building value of $76,900 and land value of $15,000 for a
total of $91,900. A call for questions was made.
Mr. Takai moved to accept the settlement in Case No. 17157 with building value at
$76,900 and land value at $15,000 for a total of $91,900. Seconded by Mr. D'Amico. A
call for discussion was made. Motion passed by a vote of 5:0.
5
CASE #18030 — MALLICK, THEODORA
TMK 2-7-037-015-0000
Appellant was not present. Present for the County was appraiser Marilyn Veincent.
Property located on La Road in Papaikou.
Appeal on building value.
County presented their case together with any and all information provided by the appellant.
County recommended sustaining the assessed values. A call for questions was made.
Mr. Takai moved to sustain the County's values. Seconded by Mr. Church. A call for
discussion was made. Motion passed by a vote of 5:0.
CASE #18148 — STROTHER, RICHARD
TMK 9-4-016-002-0000
Appellant was not present. Present for the County was appraiser Elaine Yoshizumi.
Property located on Lewa Lani Street in Discovery Harbor subdivision in Naalehu.
Appeal on land and building values.
County presented their case together with any and all information provided by the appellant.
County recommended sustaining the assessed values. A call for questions was made.
Mr. D'Amico moved to sustain the County's assessment. Seconded by Mr. Takai. A
call for discussion was made. Motion passed by a vote of 5:0.
SETTLEMENTS
County presented to the Board a 7 -page Appeals Agenda containing information on 50 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.
Mr. Takai moved to accept pages 1 through 7 of the settlement agenda with the
exception of Case No. 18031 which will be heard at the next set of hearings scheduled
for Hilo in August. Seconded by Mrs. Ford. A call for discussion was made. Motion
passed by a vote of 5:0.
OLD BUSINESS
No discussion held on old business.
0
NEW BUSINESS
County informed the Board that they received four (4) appeals after the filing deadline from
two (2) separate appellants. Mr. Pike stated that the first appellant, Charles Rearden, had
undergone eye surgery on the mainland prior to the appeal deadline. Upon his return, Mr.
Rearden, who is a quadriplegic, was experiencing temporary blindness and had his caretaker
read his mail to him. It was only then that Mr. Rearden was made aware of the County's
assessment notice and immediately filed his appeal. The second appellant, Dominador
Genio, mailed his three (3) appeals to the Kona Real Property Tax Office at the old address.
Two of the appeals were forwarded to the office at the current location before the appeal
deadline and one was returned to Mr. Genio. The two appeals that were received by the tax
office contained filing fees in the amount of $15.00. Mr. Pike contacted Mr. Genio as to the
insufficient filing fees and was then made aware of the third appeal by Mr. Genio. Mr. Genio
immediately sent in the balance of the filing fees as requested by Mr. Pike. Upon receiving
the returned appeal in the mail, Mr. Genio mailed it directly to the tax office with the filing fee,
however, it was after the appeal deadline. A call for questions was made by Chairman Kualii.
Mr. Takai moved to accept the appeals for Dominador Genio and deny Charles
Rearden's appeal for late filing. No second received. Motion dies.
Mrs. Ford moved to accept the appeals for both of the appellants. Seconded by Mr.
Church. A call for discussion was made. Motion passed by a vote of 4:1 with Mr.
Takai voting against the motion.
ANNOUNCEMENTS
No announcements were made.
ADJOURNMENT
Meeting adjourned at 3:43 p.m.
Respectfully submitted,
alzakd ON,ya) Swam
Elizabeth (Nina) Swain, Secretary
7
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