HomeMy WebLinkAbout2011-09-21 BOR Meeting MinutesTAX BOARD OF REVIEW
MEETING MINUTES
Appeal Hearings
Wednesday, September 21, 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; 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 #18552,18553 & 18554 — PAMELA LEE CACACE
TM K 1-2-025-041-0000
Present was appellant Pamela Cacace with her husband William Cacace. Present for the
County was Clerical Supervisor June Ban.
Property located on Puna Street in Pahoa.
Appeal on denial of homeowner's exemption for tax years 2009, 2010 and 2011.
Appellants presented their case. County presented their case and recommended sustaining
the denial of the homeowner's exemption. A call for questions was made.
Mr. Church moved to grant the homeowner's exemption for 2009, 2010 and 2011.
Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of
4:1 with Mrs. Ford voting against the motion.
Recessed: 9:50 a.m.
Reconvened: 9:57 a.m.
CASE #17606 —WILLIAM E O'NEIL
TM K 1-3-031-019-0000
Appellant was not present. Present for the County was appraiser Dori Ayap.
Property located on Kaupili Street in the Leilani Estates 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 land value and reducing the building value to $201,700.
A call for questions was made.
Mr. D'Amico moved to sustain County's land value and accept the reduced building
value of $201,700 with the homeowner's exemption adjusted. Seconded by Mr.
Church. A call for discussion was made. Motion passed by a vote of 5:0.
CASE #18027 — WARD, JODY MARIE
TM K 1-9-002-013-0001
Appellant was not present. Present for the County was appraiser Sally Kaaiakamanu.
Property located in the Olaa Summer Lots.
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. Church moved to change the building assessment to $190,000 and keep the land
value at $80,100 with exemption adjusted. Seconded by Mr. Takai. A call for
discussion was made. Motion passed by a vote of 5:0.
Recessed: 10:20 a.m.
Reconvened: 1:30 p.m.
2
SETTLEMENTS
County presented to the Board a 13 -page Appeals Agenda containing information on 89
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.
Mrs. Ford moved to accept the settlements on the September 21St appeals agenda
from pages 1 to 13. 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
Next appeal hearings scheduled for September 27th in Kona.
ADJOURNMENT
Meeting adjourned at 1:40 p.m.
Respectfully submitted,
alzakd ONra) Swam
Elizabeth (Nina) Swain, Secretary
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