HomeMy WebLinkAbout2011-08-16 BOR Meeting MinutesTAX BOARD OF REVIEW
MEETING MINUTES
Appeal Hearings
Tuesday, August 16, 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 Molly Lugo; 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 July 12th and 13th meeting minutes.
Corrections by the Members were noted as follows:
July 12 page 6 Settlements -- Motion should read: "Mr. Takai moved to accept
pages 1 through 7 of the settlement agenda as corrected with the
exception of Case No. 18031 which will be heard at the next set
of hearings scheduled for Hilo in August."
July 13 page 4 Case No. 17868 — Motion should read: "Mr. Takai moved to
Reduce the land value to $55,000."
Mr. Takai moved to approve the minutes of the July 12th and 13th hearings with the
corrections as noted. 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, Molly Lugo, 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 #17167 — BRYANT, PAUL
TMK 3-5-004-032-0000
Present was appellant Paul Bryant and his attorney Mike Matsukawa. Present for the County
was appraiser Marilyn Veincent.
Property located 24 miles from Hilo above the Laupahoehoe School.
Appeal on building value.
Appellant and his attorney presented their case. County presented their case and
recommended reducing the building value for the garage/storage building to $95,100 and
main living dwelling to $221,300 for a total building value of $316,400. A call for questions
was made.
Mr. Church moved to reduce the garage to $95,100 and with the main dwelling at
$221,300 for a total of $316,400 with exemption to be calculated. Seconded by Mr.
Takai. A call for discussion was made. Motion passed by a vote of 5:0.
CASE #17926 —TURNER, DAVID
TMK 3-1-001-005-0000
Present were appellants David Turner and appellant's expert witness Kathleen Oldfather,
Realtor. Present for the County was appraiser Marilyn Veincent.
Property located in Ninole below the World Botanical Gardens approximately 16 miles from
Hilo.
Appeal on land value.
Appellant presented his case. County presented their case and recommended sustaining the
land value at $324,100. A call for questions was made.
Mr. Takai moved to sustain the County's land assessment of $324,100. Seconded by
Mr. Church. A call for discussion was made. Motion passed by a vote of 5:0.
2
CASE #18029 — CORREA, MARIE TRST
TM K 1-8-007-076-0000
Present were appellants Harry and Marie Correa. Present for the County was appraiser
Sally Kaaiakamanu.
Property located about three miles above Mountain View in Glenwood.
Appeal on land value.
Appellants presented their case. County presented their case and recommended sustaining
the assessed values. A call for questions was made.
Mr. Church moved to assess the land at $155,000. Seconded by Mr. Takai. A call for
discussion was made. Motion passed by a vote of 5:0.
Recessed: 10:30 am
Reconvened: 10:35 am
CASE #17930,17932,17934 & 17939 — BP BISHOP ESTATE
TM K 2-2-031-010-0000 to 2-2-031-012-0000 & 2-2-031-014-0000
Appellant was not present. Present for the County was appraiser Dori Ayap.
Property located in the Waiakea Houselots area between Manono Street and Wailoa State
Park in Hilo.
Appeal on land 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.
Mrs. Ford moved to sustain the County's values for Case Nos. 17930, 17932, 17934
and 17939. Seconded by Mr. Takai. A call for discussion was made. Motion passed
by a vote of 5:0.
CASE #17937 — BRIDGE AINA LEA LLC
TM K 6-8-001-038-0000
Appellant was not present.
Mr. McCall informed the Board that the appellant had submitted a request to withdraw their
appeal in Case No. 17937. A call for questions was made.
Mr. Takai moved to accept the withdrawal in Case No. 17937. Seconded by Mrs. Ford.
A call for discussion was made. Motion passed by a vote of 5:0.
3
Recessed: 10:48 am
Reconvened: 1:00 pm
Upon reconvening the afternoon session, Mr. McCall informed the Board that all of the
appellants for the 55 cases listed on the 8 -page active appeals agenda scheduled for 1:00
pm had submitted requests to withdraw their appeals. A copy of the active appeals agenda
for the 1:00 session is attached hereto as Exhibit A. A call for questions was made.
Mr. Takai moved to accept the withdrawn cases as listed on pages 1 to 8. Seconded
by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 5:0.
SETTLEMENTS
County presented to the Board a 3 -page Appeals Agenda containing information on 19 cases
that had reached settlement agreements between the County and the respective appellants.
A copy of the agenda is attached hereto as Exhibit B. A call for questions was made.
Mrs. Ford moved to accept the settlements as stated in the August 16th settlement
calendar on pages 1 to 3. Seconded by Mr. Takai. 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 1:15 p.m.
Respectfully submitted,
alzakd ONra) Swam
Elizabeth (Nina) Swain, Secretary
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