HomeMy WebLinkAbout2011-08-17 BOR Meeting MinutesTAX BOARD OF REVIEW
MEETING MINUTES
Appeal Hearings
Wednesday, August 17, 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.
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 #17139 — TARSON, JOHN
TMK 4-4-008-136-0000
Mr. D'Amico requested to be recused from the case due to his personal relationship with the
appellant. Request granted by Chairman Kualii.
Present was appellant John Tarson. Present for the County was appraiser Marilyn Veincent.
Property located in Kalopa approximately 39 miles from Hilo.
Appeal on building value.
Appellant presented his case. County presented their case and recommended sustaining the
building value. A call for questions was made.
Mrs. Ford moved to reduce the building value to $464,000. Motion died due to lack of
a second.
Mr. Takai moved to sustain the County's assessment of $648,900. Seconded by Mr.
Church. A call for discussion was made. Motion passed by a vote of 3:1 with Mrs.
Ford voting against the motion and Mr. D'Amico recused.
CASE #17687 — BESSER, DANIEL & SUMIKO
TM K 1-5-056-007-0000
Present was appellant Daniel Besser. Mr. McCall presented for the County.
Property located in the Hawaiian Paradise Park subdivision on 1St Street.
Appeal on land and building values.
Appellant presented his case. County presented their case and recommended sustaining the
land value at $278,500 and reducing the building value to $351,400 for a total of $629,900.
A call for questions was made.
Mr. Takai moved to accept the County's recommended building value of $351,400 and
sustain the land at $278,500. Seconded by Mr. Church. A call for discussion was
made. Motion passed by a vote of 5:0.
CASE #18036 — MALLICK, MONIKA
TMK 2-7-020-006-0000
Appellant was not present. Present for the County was appraiser Marilyn Veincent.
Property located on Kuikahi Street in the Honolii Pali subdivision.
Appeal on land and building values.
County presented their case together with any and all information provided by the appellant.
County recommended reducing the land value to $324,500 and building value to $265,500
for a total of $590,000. A call for questions was made.
Mr. Takai moved to accept the County's recommended reduction in value with land to
$324,500 and building to $265,500 for a total of $590,000. Seconded by Mrs. Ford. A
call for discussion was made. Motion passed by a vote of 5:0.
2
Recessed: 9:53 am
Reconvened: 10:00 am
CASE #18032 — MALLICK, MONIKA
TM K 1-5-002-028-0000
Appellant was not present. Mr. Pike presented for the County.
Property located off of Kekauonohe Street in Pahoa.
Appeal on land and building values.
County presented their case together with any and all information provided by the appellant.
County recommended reducing the land value to $79,900. A call for questions was made.
Mrs. Ford moved to accept the County's reduced value of $79,900. Seconded by Mr.
Takai. A call for discussion was made. Motion passed by a vote of 5:0.
CASE #17074 — ROBERTO & MARIA RANAN
TM K 1-5-036-052-0000
Appellant was not present. Mr. Pike presented for the County.
Property located on 27th Avenue in the Hawaiian Paradise Park subdivision.
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. Seconded by Mrs. Ford. A call for
discussion was made. Motion passed by a vote of 5:0.
CASE #17158 — SHERRY ANN YOUNG
TM K 1-5-026-118-0000
Appellant was not present. Mr. Pike presented for the County.
Property located on 12th Avenue in the Hawaiian Paradise Park subdivision.
Appeal on land and building values.
County presented their case together with any and all information provided by the appellant.
County recommended sustaining the building value at $19,400 and reducing the land value
to $27,500 for a total of $46,900. A call for questions was made.
3
Mr. Takai moved to accept the County's land value of $27,500 and sustain the building
value of $19,400. Seconded by Mrs. Ford. A call for discussion was made. Motion
passed by a vote of 5:0.
CASE #17572 — DANIEL HEITMAN
TM K 1-5-048-200-0000
Appellant was not present.
Mr. McCall informed the Board that the County had received a telephone call from the
appellant agreeing to the County's assessed values. Mr. McCall presented to the Board the
message taken by appraiser Marilyn Veincent together with a note from Mr. McCall. A call
for questions was made.
Mrs. Ford moved to sustain the County's values pursuant to the information provided
by the County. Seconded by Mr. Takai. A call for discussion was made. Motion
passed by a vote of 5:0.
CASE #17460 — PETER OKIN & MICHAEL OKIN
TM K 1-5-059-056-0000
Appellant was not present. Mr. McCall presented for the County.
Property located on Ala Kai Drive in the Hawaiian Paradise Park subdivision.
Appeal on land and building values.
County presented their case together with any and all information provided by the appellant.
County recommended reducing the land value to $163,200 and sustaining the building at
$187,700 for a total of $350,900. A call for questions was made.
Mr. Takai moved to sustain the building value and to lower the land value to $220,000.
Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of
5:0.
CASE #17795 — HAWAII OUTDOORS TOURS INC
TM K 2-1-005-016-0000
Appellant was not present.
Mr. McCall informed the Board that a settlement agreement had been reached with the
appellant in Case No. 17795 with a building value of $5,793,500 and land value of
$1,966,100. A call for questions was made.
Mr. Takai moved to accept the settlement value with building at $5,793,500 and land
remaining at $1,966,100. Seconded by Mr. Church. A call for discussion was made.
Motion passed by a vote of 5:0.
0
Recessed: 10:35 a.m.
Reconvened: 1:00 p.m.
Mrs. Ford was not present upon reconvening with the afternoon case hearings.
CASE #17666 & 17663 — HSC INC
TMK 2-2-053-002-0000
Appellant was not present. Mr. McCall presented for the County.
Property located on Kilauea Avenue, formerly the Hilo Motors Chevrolet dealership.
Appeal on land and building values.
County presented their case together with any and all information provided by the appellant.
County recommended the following:
Case No. 17663, reducing the land value to $830,400 and building value to $15,900 for a
total of $846,300; and
Case No. 17666, reducing the building value to $776,300 and land value to $974,600 for a
total of $1,750,900.
A call for questions was made.
Mr. Church moved to support the recommendation of the County for Case No. 17663
with a land value of $830,400 and building value of $15,900 for a total of $846,300 and
for Case No. 17666 with a land value of $974,600 and building value of $776,300 for a
total of $1,750,900. Seconded by Mr. Takai. A call for discussion was made. Motion
passed by a vote of 4:0.
CASE #18031 — 142 KINOOLE LLC
TMK 2-3-013-017-0000
Case No. 18031 was rescheduled by the Board from the July 12, 2011 appeal hearings in
Hilo. Questions were presented by the Board at said hearing and requested that the County
provide the information at the rescheduled hearing.
Appellant was not present. Mr. McCall present for the County.
Property located on Kinoole Street, the site of the former Hilo Hotel.
The Board presented to Mr. McCall questions pertaining to the values in the settlement
agreement reached between the County and the appellant, more particularly the reduction in
the building value. County provided the information as requested.
5
Mr. Takai moved to accept the settlement between the County and the taxpayer with a
building value at $196,000 and land value at $751,200. Seconded by Mr. Church. A
call for discussion was made. Motion passed by a vote of 4:0.
SETTLEMENTS
County presented to the Board an 8 -page Appeals Agenda containing information on 51
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 listed from pages 1 to 8 of the agenda with
the correction on page 1 for Case No. 17697. Seconded by Mr. Church. A call for
discussion was made. Motion passed by a vote of 4:0.
OLD BUSINESS
No discussion held on old business.
NEW BUSINESS
No discussion held on new business.
ANNOUNCEMENTS
Next appeal hearings scheduled for August 23rd and 24th in Kona.
ADJOURNMENT
Meeting adjourned at 1:25 p.m.
Respectfully submitted,
alzakd ONra) Swam
Elizabeth (Nina) Swain, Secretary
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