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HomeMy WebLinkAbout2011-09-27 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Tuesday, September 27, 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, 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. APPROVAL OF MEETING MINUTES Board Members were provided with copies of the August 17th meeting minutes. No corrections were noted. Mrs. Ford moved to approve the minutes of the meeting for August 17th. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. 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 #17727 — KANALOA 19 LLC TMK 7-2-025-007-0019 Present for the appellant was Brandon Mullinix, Manager at Kanaloa. Mr. McCall presented for the County. Property located in the Hainoa Villas condominium complex. Appeal on land and building values. Appellant's representative presented their case. County presented their case and recommended sustaining the assessment. A call for questions was made. Mr. Church moved to reduce the land value to $500,000 and building value to $700,000 for a total of $1,200,000. Seconded by Mr. Takai. A call for discussion was made. Motion failed by a vote of 2:30 with Mr. Kualii, Mr. Takai and Mr. D'Amico voting against the motion. Mrs. Ford moved to reduce the assessment in total to $1,150,000 with land sustained and building reduced to $342,200. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:1 with Mr. D'Amico voting against the motion. CASE #17661 & 17694 — RAY SHUMWAY & JACQUIE BUSHONG TMK 7-8-021-002-0000 & 7-8-021-003-0000 Present were appellants Ray Shumway and Jacquie Bushong. Present for the County was appraiser Ellsworth Hulihee. Properties located on Kuhinanui Street. Appeal for Case No. 17661 on land value and Case No. 17694 on land and building values. Appellants presented their case. County presented their case and recommended the following: for Case No. 17661 reducing the land value to $17661; and for Case No. 17694 reducing the building value to $969,000 and land value to $292,800. A call for questions was made. Mr. Church moved to lower the land value in Case No. 17694 to $302,200 and maintain the assessed value on the building and for Case No. 17661 lower the value to the County's recommended value of $290,600. Motion withdrawn by Mr. Church after questions from Mrs. Ford. Mr. Church moved to accept the County's recommended values for Case No. 17694 with land value at $292,800 and building value at $969,000 for a total of $1,261,800 and for Case No. 17661 with land value at $290,600. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 5:0. 2 Recessed: 9:57 a.m. Reconvened: 10: 12 a.m. CASE #17164 — NEIL HUDSON; HUDSON TR TMK 7-5-029-013-0000 Case called at 10:13 a.m. and appellant was not present. Present for the County was appraiser Ellsworth Hulihee. Property located on Kele Place in the Kona Heights 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 $260,600. A call for questions was made. Mr. Takai moved to accept the County's recommendation to sustain the land value at $122,500 and to lower the building value to $260,600. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 5:0. CASE #17645 — PERI MAZIARZ TM K 7-5-035-001-0000 Appellant was not present. Present for the County was appraiser Ellsworth Hulihee. Property located in the Alii Point 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 $297,400 and sustaining the building value. A call for questions was made. Mr. Church moved to lower the land value to $297,400 and building sustained at $767,900 for a total of $1,065,300. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. CASE #17560 — JUDY ANN WILLIAMS TMK 7-5-035-020-0000 Appellant was not present. Present for the County was appraiser Ellsworth Hulihee. Mr. McCall informed the Board that the County and the appellant had reached a settlement agreement in Case No. 17560 with a building value of $292,700 and land value of $185,900 with the exemption at $120,000. A call for questions was made. 3 Mrs. Ford moved to accept the settlement that the County reached with the appellant with building sustained at $292,700 and land lowered to $185,900 for a total of $478,600. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. CASE #17102 — WILLIAM M CANNON TMK 6-8-027-005-0000 Appellant was not present. Mr. McCall presented for the County. Property located in Champion Ridge at Mauna Lani. 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 valuation. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 5:0. CASE #17752 — LARRY MUELLER; KONA VILLA 4 LLC TMK 7-2-022-035-0000 Appellant was not present. Mr. McCall presented for the County. Property located on Lipoa Place in the Hualalai Resort. 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. D'Amico moved to sustain the County's building value at $5,067,500. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 5:0. CASE #17750 — BRUCE & KIMBERLY CHERRY TMK 7-5-020-073-0057 Appellant was not present. Mr. McCall presented for the County. Property located in the Alii Lani condominium complex. Appeal on land and building values. 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. 0 Mr. Takai moved to sustain the County's valuation. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:1 with Mrs. Ford voting against the motion. CASE #18437 — REARDEN, CHARLES TMK 6-8-033-019-0000 CASE #17077 — ROBINSON, BARBRA TRST TMK 7-2-026-010-0000 Appellants were not present. Mr. McCall informed the Board of appellants' requests to withdraw their appeals in Case Nos. 18437 and 17077. A call for questions was made. Mr. Takai moved to accept the withdrawals in Case No. 18437 and 17750. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 5:0. Recessed: 10:51 a.m. Reconvened: 1:30 p.m. CASE #17546,17547,17548 & 17549 — HOAWE LLC TMK 7-4-004-080-000 to 7-4-004-083-0000 CASE #17545 — FLORENCE G WARD PACK TMK 7-4-004-088-0000 Prior to the start of the case hearings, Mr. Takai disclosed to the Board his professional relationship with the appellants' representative, appraiser Larry Baird. Mr. Masuda questioned Mr. Takai if his relationship with Mr. Baird would interfere with his ability to make a proper decision on the cases presented. Mr. Takai's response was that it would not interfere. Chairman Kualii did not recuse Mr. Takai and proceeded with the cases. Present was appellants' representative Larry Baird, certified appraiser. Mr. McCall presented for the County. CASE #17547, 17548 & 17549 Properties located in the Pamahoa Estates subdivision All appeals on land values. Appellants' representative presented their case. County presented their case and recommended sustaining the assessments. A call for questions was made. Mr. Takai moved to reduce the land values to $180,000 for Case Nos. 17547, 17548 and 17549. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 5:0. 5 CASE #17546 Property located in the Pamahoa Estates subdivision. Appeal on land and building values. Appellants' representative presented their case. County presented their case and recommended reducing the building value to $402,700 and the land value to $180,000. A call for questions was made. Mrs. Ford moved to reduce the land value to $180,000 and building value to $402,700 as recommended by the County. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 5:0. CASE #17545 Property located in the Pamahoa Estates subdivision. Appeal on land and building values. Appellants' representative presented their case. County presented their case and recommended reducing the building value to $782,900 and the land value to $180,000. A call for questions was made. Mr. Church moved to adjust the land value to $180,000 and support the recommendation for building value at $782,900 for a total value of $962,900. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 5:0. CASE #17531 — BARBARA & WARREN NELSON TMK 7-3-025-046-0000 Present were appellants Barbara and Warren Nelson. Present for the County was appraiser Mary Ann Todd -Waller. Property located in Kaloko Mauka. Appeal on building value. Appellants presented their case. County presented their case and recommended reducing the building value to $489,000 and sustaining the land value. A call for questions was made. Mr. D'Amico moved to sustain the County's proposals for $489,000 for the building and $324,600 for the land for a total of $813,600. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:1 with Mrs. Ford voting against the motion. 0 CASE #17592 — KAROL & WILLIAM BUSH REV TRUST TMK 7-4-007-103-0000 Present were appellant William Bush. Present for the County was appraiser Mary Ann Todd - Waller. Property located on Hau Kuni Place in the Kona Plantation Estates subdivision. Appeal on building value. Appellant presented his case. County presented their case and recommended sustaining the assessment. A call for questions was made. Mr. Church moved to sustain the building value at $1,228,200. 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: 3:27 p.m. Reconvened: 3:35 p.m. CASE #18150 — BRUCE NESBITT TMK 5-9-012-046-0000 Appellant was not present. Present for the County was appraiser Theron Hoku Manning. Property located in the Kohala Ranch 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 values. A call for questions was made. Mrs. Ford moved to sustain the County's values for the building and the land for a total of $1,283,500. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. CASE #17479 — JEFFREY W BATES TMK 7-3-035-047-0000 Appellant was not present. Present for the County was appraiser Mary Ann Todd -Waller. Property located on Melomelo Street in the Kona Palisades subdivision. Appeal on land and building values. 7 County presented their case together with any and all information provided by the appellant. County recommended reducing the building value to $310,000 and sustaining the land value. A call for questions was made. Mr. D'Amico moved to accept the County's proposed values of $310,000 for the building and $110,000 on the land. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. CASE #17723 — STEPHEN PRICE WAYNE BARNES TMK 7-3-050-008-0000 Appellant was not present. Present was County appraiser Mary Ann Todd -Waller. Property located in the Kona Hills 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. Mrs. Ford moved to sustain the County's values of $279,500. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. CASE #17218 — PALANI KURASHIGE TM K 7-3-028-091-0000 Appellant was not present. Mr. McCall informed the Board of appellant's request to have his case hearing continued to tomorrow, September 28th, at 9:00 a.m. due to a change in his work schedule. A call for questions was made. Mrs. Ford moved to accept the continuance request by the appellant. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 5:0. CASE #17541 —VICTORIA BUSSELL TM K 7-3-047-061-0000 Appellant was not present. Mr. McCall informed the Board that an email was received from the appellant requesting to withdraw her appeal. A call for questions was made. Mr. Takai moved to accept the withdrawal. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 5:0. 0 CASE #17105 — JASON C K HAUANIO TMK 7-3-024-052-0000 Appellant was not present. Mr. McCall informed the Board of appellant's submittal of request to withdraw his appeal. A call for questions was made. Mr. Takai moved to accept the withdrawal. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 5:0. SETTLEMENTS — 1 of 2 County presented to the Board a 6 -page Appeals Agenda, labeled 1 of 2, containing information on 35 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 6 on the agenda marked of 2. 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 No announcements were made. Mr. Church recused himself from the remaining cases for the day due to his ownership in the properties. Request was granted by Chairman Kualii and Mr. Church excused himself from the meeting 4:10 p.m. SETTLEMENTS — 2 of 2 County presented to the Board a 1 -page Appeals Agenda, labeled 2 of 2, containing information on 6 cases that had reached settlement agreements between the County and appellants BARRY BRADLEY, SCOTT CHURCH, KIM CHURCH and KAHALUU BEACH CLUB LLC. A copy of the agenda is attached hereto as Exhibit B. A call for questions was made. 9 Mr. Takai moved to accept the settlement as listed on the settlement agenda marked 2 of 2. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. ADJOURNMENT Meeting adjourned at 4:13 p.m. Respectfully submitted, alzakd ONra) Swam Elizabeth (Nina) Swain, Secretary 10 Exhibit A '-I N cn rd P, ro r4 ro 0 w a V/ 'c NZ +A-`► W W W J N N O a 4 r N � � v a 4 o W o w O W o W o W p W o W N d OL w d w d d d W Vwl N UW1 h N Q N N N N N N N E E E E U Q LL 2= H U Q LL S C j- R U Q LL S C H U Q LL S C N N O O O O O O O O O O O O O O O O Op O O O 00 p O O O b O O O O O O O 00 lV O p O OO p N N tV Q^ n m O p M n p O b 0 n N N O p m m M N N p m m p N N y b N m M n m n P p b d A > 0 0 0 0 o O o 0 0 0 0 0 0 0 0 0 0 0 0 o 0 O o 0 0 b o b o 0 0 0 0 0 0 0 omo 0 00 0 0 00 0 00 0o n on o 00 b m N b b N O O m m O O O O O O b A m O O O j r N R > 0 0 0 0 o p o 0 0 0 0 0 0 0 o b o 0 0 0 0 0 0 0 0 0 0 0 0 0 a 0 0 0 0 0 0 0 P m N 0 0 0 rn A b_ 0 o 0 0 0 m b w 0 O 0 o -- O o 0 m A o 0 0 0 m A in 0 0 0 b M _ m m m N N n O 1p 1p O A N O O A m b m O m 1� a a c a c v c a c a a H W W m J F W IL IL Yl YYII W J m m Q N P g J K m i+i m O m m O Q a w m H m w z rn O e m Z0 p m m a V _ 2 _ O m m w P x O g s m H w z S m w O m w a J U M W Q J w P z i `z g Q Y m Q y m Q b m LL O a O vei O M O V Q 3 W p w m w W W p d m J W J x w U K W M Q w W 0 W 2 0 Om z po Q m X m w m Y U' Z V S P i b o Z m< S z Y z Q Y g Q O V m> U a 3 ? 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