HomeMy WebLinkAbout2011-07-20 BOR Meeting MinutesTAX BOARD OF REVIEW
MEETING MINUTES
Appeal Hearings
Wednesday, July 20, 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.
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 #18039 — GROSS, JENARD/GAIL TRST
TMK 7-2-012-026-0003
Present was appellant Jenard Gross. Mr. McCall presented for the County.
Property located in the Palm Villas condominium project at Hualalai.
Appeal on building value.
Appellant presented his case. County presented their case and recommended reducing the
building value to $632,600 and sustain the land value. A call for questions was made.
Mr. Takai moved to accept the County's recommendation of lowering the building
value to $632,600 and land remain at $1,290,500 for a total of $1,9123,100. Seconded
by Mr. Church. A call for discussion was made. Motion passed by a vote of 5:0.
CASE NOS. 17975 & 17985 — AHU POHAKU HO'OMALUHIA LLC
TMK 5-4-009-014-0000
Present was appellant's representative Jean Sunderland.
Mr. McCall informed the Board that a settlement had been reached with the appellant for the
following values:
Case No. 17975 Pitt 500 Land value of $428,000
Building value of $10,000
Total $438,000
Case No. 17985 Pitt 300 Land value of $112,500
Building value of $2,115,300
Total $2,227,800
A call for questions was made.
Mrs. Ford moved to accept the revised values for the settlement for Case No. 17975
with building value at $10,000 and land value at $428,000 for a total of $438,000 and for
Case No. 17985 with building value at $2,115,300 and land value at $112,500 for a total
of $2,227,800. Seconded by Mr. Takai. A call for discussion was made. Motion
passed by a vote of 5:0
Recessed: 9:23 am
Reconvened -9-27 am
CASE #17695 — BRINKERHOFF, WILLIAM & RENEE
TMK 7-2-012-001-0018
Mr. Church requested to be recused from Case No. 17695 due to his personal relations with
the appellants. Request granted by Chairman Kualii.
Appellant was not present. Mr. McCall presented for the County.
Property located in the Waiulu Villas condominium project.
Appeal on land and building values.
2
County presented their case together with any and all information provided by the appellant.
County recommended accepting the appellant's values with building value at $1,028,200 and
land value at $721,800 for a total of $1,750,000. A call for questions was made.
Mr. Takai moved to accept the County's recommendation of $1,750,000 which is also
the appellant's requested value. Seconded by Mr. D'Amico. A call for discussion was
made. Motion passed by a vote of 4:0 with Mr. Church recused.
Recessed: 9:34 am
Reconvened: 1:00 pm
SETTLEMENTS
County presented to the Board an 8 -page Appeals Agenda containing information on 53
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 the settlements from pages 1 to 8 on today's settlement
agenda. 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
Next appeal hearings scheduled for Hilo on August 16th and 17th
ADJOURNMENT
Meeting adjourned at 1:23 p.m.
Respectfully submitted,
alzakd ONra) Swam
Elizabeth (Nina) Swain, Secretary
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