HomeMy WebLinkAbout2011-07-19 BOR Meeting MinutesTAX BOARD OF REVIEW
MEETING MINUTES
Appeal Hearings
Tuesday, July 19, 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.
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.
No appellants were present at the start of the appeal case hearings.
CASE #18067 — MKV LLC
TM K 6-2-002-021-0037
Appellant was not present. Mr. McCall presented for the County.
Property located in the Mauna Kea Villas condominium project.
Appeal on building value.
County presented their case together with any and all information provided by the appellant.
County recommended reducing the building value to $1,511,300 and sustaining the land
value at $238,700. A call for questions was made.
Mr. Takai moved to accept the County's recommended value for building at $1,511,300
and land remaining at $238,700 for a total assessment of $1,750,000. Seconded by
Mrs. Ford. A call for discussion was made. Motion passed by a vote of 5:0.
CASE #17603 — CUMMINGS, CHARLES/PETERSEN, PEGGY
TMK 7-1-006-137-0000
Appellant was not present.
Mr. McCall informed the Board that the appellant had submitted a request to withdraw their
appeal. The request was received by the County yesterday (Monday, July 18). A call for
questions was made.
Mrs. Ford moved to accept the withdrawal. Seconded by Mr. D'Amico. A call for
discussion was made. Motion passed by a vote of 5:0.
CASE #17546,17547,17548,17549 & 17545 — HOAWE LLC
TMK 7-4-004-080-0000 to 7-4-004-083-0000 and 7-4-004-088-0000
Appellant was not present.
Mr. McCall presented to the Board, for their review and approval, a request from the
appellant to reschedule Case Nos. 17546, 17547, 17548, 17549 and 17545. A call for
questions was made.
Mr. Takai moved to accept appellant's request for an extension with the County
finding a new date for the rescheduled hearings. Seconded by Mr. D'Amico. A call for
discussion was made. Motion passed by a vote of 5:0.
CASE #17970 — PRIME A INVESTMENTS LLC
TMK 7-5-004-013-0000
CASE #17965 — RELO KONA LLC
TM K 7-5-004-031-0000
Mr. McCall informed the Board that the settlement agreements had been reached with the
appellants in Case Nos. 17970 and 17965 as follows:
Case No. 17970 with a land value of $2,600,000.
Case No. 17965 with a building value of $607,000 and land value of $2,925,100 for a total of
$3,532,100.
A call for questions was made.
2
Mr. Church moved to accept the settlements signed by the appellants and the County
for Case Nos. 17970 and 17965. Seconded by Mr. Takai. A call for discussion was
made. Motion passed by a vote of 5:0.
Recessed: 9:25 am
Reconvened: 1:00 pm
Note:
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 #17692 — TRAN, JOSEPHINE
TMK 2-2-043-046-0002
Present was appellant Josephine Tran and her husband Trevor Wedlund. Mr. McCall
presented for the County on behalf of appraiser Dori Ayap.
Property located at 2566 Kilauea Avenue in Hilo.
Appeal on land and building values.
Appellants presented their case. County presented their case and recommended reducing
the building value to $159,300 and land value to $50,000. A call for questions was made.
Chairman Kualii requested clarification of the law relating to market value from Mr. Masuda
and was provided with the information from Sections 19-53 and 19-2 of the Hawaii County
Code.
Mrs. Ford moved to reduce the building value to $130,000 and land value to $50,000 as
recommended by the County for a total of $180,000. Seconded by Mr. Takai. A call for
discussion was made. Motion passed by a vote of 5:0.
CASE #18072 — O'BRIEN, E VINCENT
TMK 6-9-007-031-0019
Case called at 1:25 pm and appellant was not present. Mr. McCall presented for the County.
Property located in the Bay Club at Waikoloa.
Appeal on building value.
3
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 with building value at
$327,400 and land value at $51,200 for a total of $378,600. Seconded by Mr. Church. A
call for discussion was made. Motion passed by a vote of 5:0.
CASE #18073 — O'BRIEN, E VINCENT
TM K 6-9-010-001-0129
Appellant was not present. Mr. McCall presented for the County.
Property located in the Halii Kai project in Waikoloa.
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. D'Amico moved to sustain the County's values with $279,900 for the building and
$147,200 on the land for a total of $427,100. Seconded by Mrs. Ford. A call for
discussion was made. Motion passed by a vote of 5:0.
CASE #18035 — SHIRVANIAN, KUSTUMARIAN
TMK 7-2-012-018-0000
Mr. McCall informed the Board that a request to withdraw appeal was received from the
appellant in Case No. 18035. A call for questions was made.
Mr. Takai moved to accept the withdrawal. Seconded by Mrs. Ford. A call for
discussion was made. Motion passed by a vote of 5:0.
Recessed: 1:40 pm
Reconvened: 1:45 pm
SETTLEMENTS
County presented to the Board a 7 -page Appeals Agenda containing information on 45 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 inquired of Mr. McCall and corrections were noted as follows:
Page 2 Case No. 17656 Building and Land settlement values reversed.
Page 5 Case No. 17676 Building and Land settlement values reversed.
Mrs. Ford inquired of Mr. McCall and corrections were noted as follows:
0
Page 1 Case No. 17573 Land value should read $103,100.
Page 1 Case No. 17215 Exemption should read $123,600.
Mr. D'Amico inquired of Mr. McCall and corrections were noted as follows:
Page 3 Case Nos. 18061, 18062 and 18064 Settled for assessed values.
Mr. Takai moved to accept the settlements from pages 1 to 7 and to include the
changes as discussed. 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.
NEW BUSINESS
No discussion held on new business.
ANNOUNCEMENTS
No announcements were made.
ADJOURNMENT
Meeting adjourned at 1:55 p.m.
Respectfully submitted,
alzakd ON,ya) Swam
Elizabeth (Nina) Swain, Secretary
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