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Home My WebLink About2011-08-24 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Wednesday, August 24, 2011 West Hawai'i Civic Center Department of Liquor Control's Conference Room Kailua-Kona, 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, 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. /G1:1 0 =I.=0. 011TlM,I TaiYal i•7 WOTOI STATEMENTS FROM THE PUBLIC There were no statements from the public. TAX APPEAL CASE HEARINGS 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. 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. CASE #17091 — HOWARD & PAT HALL TMK 6-5-009-042-0000 Present was appellant Howard Hall. Mr. Pike presented for the County. Property located on Puu Opelu Road in Waimea. Appeal on homeowner's classification. Appellant presented his case. County presented their case and recommended sustaining the values and the denial of the homeowner's class. A call for questions was made. Mr. Takai moved to deny the homeowner's class. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. CASE #17140 — LABROUSSE TMK 7-2-009-009-0000 Case called at 9:30 a.m. and Appellant was not present. Present for the County was appraiser Mary Ann Todd -Waller. Mr. McCall informed the Board that he had received a telephone call from the appellants requesting to have their appeal hearing be rescheduled. The Appellants stated that they were off -island and would not be able to return in time for the hearing. A call for questions was made. Mr. Church moved to reschedule the case October 12. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #17103 — DUERR, ROGER K TMK 7-2-015-033-0000 Appellant was not present. Present for the County was appraiser Mary Ann Todd -Waller. Property located in the Makalei Estates subdivision. Appeal on land value. County presented their case together with any and all information provided by the appellant. County recommended sustaining the assessed value. A call for questions was made. Mr. Church moved to sustain the County's assessment at $366,100. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #17885 — EARL L K GASPAR & DIANA DANMEYER GASPAR TMK 7-2-015-037-0000 Appellant was not present. Present for the County was appraiser Mary Ann Todd -Waller. Property located in the Makalei Estates subdivision. Appeal on land and building values. 2 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. D'Amico moved to sustain the County's land value at $364,800 and the dwelling at $757,400 for a total of $1,122,200. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #17516 —ADRIAN BROWNE TMK 7-5-005-045-0000 Appellant was not present. Mr. McCall informed the Board that a settlement agreement had been reached with the appellant in Case No. 17516 with a land value of $696,000. A call for questions was made. Mr. Takai moved to accept the settlement value of $696,000. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. CASE #17514 — JACOB LLC TMK 7-5-020-034-0000 Present was appellant John Edwards. Present for the County was appraiser Ellsworth Hulihee. Property located on Alahou Street. Appeal on land value. Mr. McCall informed the Board that the County discussed their settlement proposal with the appellant prior to the start of the hearing and the appellant had agreed to accept the proposal with a land value of $427,000. Appellant confirmed his agreement to the settlement proposal. A call for questions was made. Mr. Takai moved to accept the settlement value of $427,000. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. CASE #17515 — LKS LLC TMK 2-3-017-009-0000 Present was appellant John Edwards. Mr. McCall presented for the County on behalf of appraiser Dori Ayap. Property located on Kapiolani Street in Hilo. Appeal on land value. 3 Appellant presented his case. County presented their case and recommended sustaining the land value. A call for questions was made. Mr. Church moved to reduce the land value to $550,000. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 3:1 with Mr. D'Amico voting against the motion. Recessed: 10:06 a.m. Reconvened: 10:25 a.m. CASE #18076 — SHELLI & JOHN MENEGHETTI TMK 7-5-005-095-0000 Appellants were not present. Present for the County was appraiser Ellsworth Hulihee. Property located in the Lanihau Point subdivision within the Kona Bay Estates subdivision. Appeal on land value. 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. D'Amico moved to sustain the County's land value. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. CASE #17161 — WILLIAM L WONG TR TMK 7-5-010-088-0000 Appellant was not present. Present for the County was appraiser Ellsworth Hulihee. Property located on the north side of Kealoha subdivision within the Kailua View Estates subdivision. Appeal on land value. 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. Church moved to sustain the County's assessment. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #17163 — GRAJAN WILLKENROB PROJECT LLC TMK 7-5-010-089-0000 Appellant was not present. Present for the County was appraiser Ellsworth Hulihee. 0 Property located on the north side of Kealoha subdivision within the Kailua View Estates subdivision. Appeal on land value. 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 values. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. CASE #17786 & 17789 — JACOB LLC TMK 7-5-020-024-0000 & 7-5-020-034-0000 Appellant was not present. Present for the County was appraiser Ellsworth Hulihee. Property located on Alii Drive. Appeal on land value. Property located on the north side of Kealoha subdivision within the Kailua View Estates subdivision. Appeal on land value. County presented their case together with any and all information provided by the appellant. County recommended accepting appellant's proposed values. A call for questions was made. Mr. Takai moved to accept the taxpayer's values on each property for Case Nos. 17786 and 17789. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. CASE #17162 — FUSCO MANAGEMENT TR TMK 6-8-022-028-0085 Appellant was not present. Mr. McCall presented for the County. Property located in the Mauna Lani Point condominium complex. Appeal on building value. 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 assessment. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. 5 WITHDRAWN CASES Mr. McCall informed the County of appellant's requests to withdraw their appeals in the following cases: CASE #17222 — ARLENE CARLE; TMK 6-9-008-003-0056 CASE #17574 — DOUG PATTENGILL; TMK 7-2-008-005-0000 A call for questions was made. Mr. Takai moved to accept the withdrawals of Case Nos. 17222 and 17574. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. OLD BUSINESS Mr. McCall informed the Board that the County discovered that Case No. 17878, which was listed on the August 23, 2011 Meeting Agenda that was filed with the County Clerk's office, was not listed on the Board's Settlement Agenda worksheet which contained all of the information for cases that reached settlement agreements with the County. Mr. McCall requested that, although the appellant was not present, the Board hear Case No. 17878 as it contained an agreed to settlement with Mr. Ed Rapoza, representative for the appellant. Mr. Masuda instructed Mr. McCall to read the settlement agreement for the case into the record. Mr. McCall stated as follows: CASE #17878 — DANIEL JOSEPH MCKENNA TRS TMK 7-5-003-019-0000 Land value of $1,237,700 and building value of $2,223,100 for a total value of $3,456,800. Property located on Henry Street. Appeal is on land and building values. The Board presented questions to Mr. McCall and requested that the County recheck the figures on the settlement as the values did not add up to the stated total value. Chairman Kualii called for a recess to allow the County time to locate the settlement agreement document. Recessed: 10:58 am Reconvened: 11:01 am Mr. McCall restated the values for the settlement agreement with the appellant as having a land value of $1,237,700, building value of $2,223,100 and total value of $3,460,800. 0 Mr. Takai moved to accept the settlement with building value at $2,223,100, land value at $1,237,700 for a total of $3,456,800. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. NEW BUSINESS No discussion held on new business. ANNOUNCEMENTS Next appeal hearings scheduled for Hilo on September 20 and 21 at the Aupuni Center Conference Room. Recessed: 11:02 am Reconvened: 1:30 pm CASE #17249, 17252, 17255, 17262, 17264, 17267, 17269, 17271, 17274, 17276, 17278, 17251, 17254, 17263, 17265, 17272, 17275, 17279, 17281, 17285, 17286, 17287 & 17289 — 327 KONA LLC TM 7-4-026-002-0000, 7-4-026-004-0000 to 7-4-026-007-0000, 7-4-026-010-0000 to 7-4- 026-017-0000, 7-4-026-019-0000 to 7-4-026-024-0000, 7-4-026-026-0000 to 7-4-026-029- 0000 Present for the appellant was Attorney Robert Triantos. Mr. McCall informed the Board of appellant's request for a continuance for all 23 cases for 327 Kona LLC to September 28, 2011, at 1:30 p.m. Appellants were not able to attend the scheduled hearing due to their schedules and wanted to be present for their case hearings. A call for questions was made. Mr. Takai moved to accept the request to continue all cases to September 28 at 1:30 p.m. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. CASE #17565 — OCTAVIA K KAILI TMK 7-3-004-008-0000 Present was appellant Octavia Kaili. Mr. McCall presented for the County on behalf of Clerical Supervisor June Ban. Also present was County appraiser Mary Ann Todd -Waller. Property located on Mamalahoa Highway in Kalaoa. Appeal on land and building values and denial of Kuleana exemption. Appellant presented her case. County presented their case and recommended sustaining the assessed values and the denial of the Kuleana exemption. A call for questions was made. 7 Mr. Church moved to reschedule Case No. 17565 to November 15. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 2:15 p.m. Reconvened: 2:27 p.m. SETTLEMENTS County presented to the Board an 8 -page Appeals Agenda containing information on 52 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 for August 24th as listed on pages 1 to 8 of the settlement agenda. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. ADJOURNMENT Meeting adjourned at 2:33 p.m. Respectfully submitted, alzakd ONra) Swam Elizabeth (Nina) Swain, Secretary 0 Exhibit A H v rn ro P, H x El H x ro S4 m O W ❑ T 6 N r lV fn ; N Z W W Q J N � m Q Q Tr- m Q Q m¢ m Q m Q N � m Q Q Tr- m Q Q m¢ m Q m Q Q m p W o W 6 o W al N N p p W N O p N W p p W N O o W N O N O O O N N N N N N N E E E E E E E m ^- d m d d m d m °i -- d v U Q LL m 2 C F- 2S U Q LL m S= �- 2$ U Q LL w- S= �- U U Q LL m S C f- m b U Q LL w= S C �- U Q LL S H U Q u. 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