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Home My WebLink About2011-09-28 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Wednesday, September 28, 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. 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 #17544 — GEORGE SANDUSKY TMK 7-6-016-012-0000 Present was appellant George Sandusky. Present for the County was appraiser Ellsworth Hulihee and assisted by Mr. McCall. Property located on Royal Poinciana Drive in the Holualoa Bay area off of Alii Drive. Appeal on land value. Appellant presented his case. County presented their case and recommended reducing the land value to $340,300. A call for questions was made. Mr. Takai moved to reduce the value to $300,000. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 5:0. CASE #17483 — SEAN & JILL MURPHY TMK 7-5-009-056-0008 Present was appellant Sean Murphy. Mr. McCall presented for the County. Property located in the Royal Kailuan condominium complex. Appeal on land and building values. Appellant presented his case. County presented their case and recommended reducing the building value to $139,300 and sustain the land value at $27,000. A call for questions was made. Mr. Church moved to leave the land value to $27,000 and lower the building value to $113,000. 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 Case continued from Tuesday, September 27th Present was appellant Palani Kurashige. Present for the County was Mary Ann Todd -Waller. Property located on Ohikapu Place in the Kukuinui subdivision above the Keahole airport. Appeal on land and building values. Appellant presented his case. County presented their case and recommended reducing the building value to $399,800 and land to $135,000. A call for questions was made. Mr. Church moved to accept the proposed building assessment of $399,800 and reduce the land value to $115,000. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 5:0. CASE #17480 —JON MORRIS TMK 7-5-009-056-0035 Present was appellant Jon Morris. 2 Mr. McCall informed the Board that the County had reached a verbal settlement with the appellant prior to the start of the case hearing with a building value of $113,000 and land value of $27,000. Appellant acknowledged to the Board his agreement with the settlement values. A call for questions was made. Mrs. Ford moved to accept the County's oral settlement amount with $113,000 for the building and land value of $27,000 for a total of $140,000. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 5:0. CASE #18044 — GREGORY & JOLYNNE MURPHY TMK 7-5-009-056-0027 Appellant was not present. Mr. McCall presented for the County. Mr. McCall presented to the Board the information from Case No. 17483, which the Board made a decision on earlier in the morning, and recommended that the Board approve the same values for Case No. 18044 with a building value of $113,000 and land value of $27,000. Property is located in the same condominium complex as Case Nos. 17483 and 17480. A call for questions was made. Mr. Takai moved to accept the County's recommendation to assess the building value at $113,000 and land at $27,000 for a total of $140,000. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 5:0. Recessed: 10:15 a.m. Reconvened: 10:34 a.m. CASE #18026 — WELLS FARGO BANK, TRUSTEE TMK 7-3-046-112-0000 Appellant was not present. Present for the County was appraiser Mary Ann Todd -Waller. Property located in the Kona Acres 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 building value to $266,900 and land value to $200,000. A call for questions was made. Mr. D'Amico moved to accept the County's recommended values of $266,900 on the building and $200,000 on the land for a total of $466,900. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. 3 CASE #17996 — JEFF & HOLLY WARREN TMK 7-3-052-007-0000 Appellant was not present. Present for the County was appraiser Mary Ann Todd -Waller. Property located in the Puuhonua subdivision. Appeal on building value. County presented their case together with any and all information provided by the appellant. County recommended sustaining the building value. A call for questions was made. Mr. Takai moved to sustain the County's building value at $617,900 and land value at $162,100 for a total of $780,000 with exemption remaining the same. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 5:0. CASE #17669 — RANDAL TRUETT STOVAL TMK 7-3-054-027-0000 Appellant was not present. Present for the County was appraiser Mary Ann Todd -Waller. Property located in the Keahole Mauka 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 and reducing the land value to $190,000. A call for questions was made. Mr. Takai moved to accept the County's recommendation to lower the land value to $190,000 and the building value to $465,600. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 5:0. CASE #18025 — WELLS FARGO BANK, TRUSTEE TMK 7-5-022-158-0000 Appellant was not present. Present was County appraiser Ellsworth Hulihee. Property located in the Lono Kona 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. A call for questions was made. Mr. Takai moved to sustain the land and building values. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 5:0. 0 CASE #17561 —JOHN CAUDELL TMK 7-5-044-009-0000 Appellant was not present. Present for the County was appraiser Ellsworth Hulihee. Property located in the Melana View Estates subdivision. Appeal on land value. County presented their case together with any and all information provided by the appellant. County recommended reducing the land value to $194,200. A call for questions was made. Mr. Takai moved to accept the County's recommended reduction on the land for $194,200. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 3:2 with Mrs. Ford and Mr. Church voting against the motion. CASE #17844 — RAPOZA, EDWARD TMK 7-6-011-003-0000 Appellant was not present. Mr. McCall informed the Board that the County had reached a verbal settlement agreement with the appellant for a building value of $236,900 and land value of $396,800. Appellant was in the process of sending in the executed copy of the settlement proposal. A call for questions was made. Mr. Takai moved to accept the County's oral settlement for the land at $396,800 and building remaining the same at $236,900. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 4:1 with Mrs. Ford voting against the motion. CASE #18010 — WELLS FARGO BANK, TRUSTEE TMK 7-7-014-005-0000 Appellant was not present. Mr. McCall presented for the County. Property located on Walua Road in the Kuakini Heights 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 building value to $198,800 and land value to $168,700. A call for questions was made. Mr. Takai moved to accept the County's recommendation to lower the building value to $198,800 and land to $168,700 for a total of $367,500. Seconded by Mr. D'Amico. A 5 call for discussion was made. Motion passed by a vote of 4:1 with Mrs. Ford voting against the motion. Recessed: 11:30 a.m. Reconvened: 1:37 p.m. Delay in the reconvening of the afternoon session due to the late arrival of County appraiser Mary Ann Todd -Waller. Afternoon session consisted of the remaining 25 cases that had not reached settlement agreements with the County. All 25 cases were with the same appellant. CASE #17249, 17252, 17255, 17262, 17264, 17267, 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, 7-5-026-019-0000 to 7-5-026-024-0000, 7-5-026-026-0000 to 7-5-026-029- 0000, 7-5-026-033-0000 & 7-5-026-034-0000 Present were appellant Arturo Whitlack, Member of 327 Kona LLC, appellants' representatives Robert Triantos, attorney, and Barbara Bittle, real estate broker. Present for the County was Mary Ann Todd -Waller. Properties located in the Kona View Estates subdivision. All appeals on land values. County presented their case together with any and all information provided by the appellant. County recommended sustaining values. A call for questions was made. Mr. Church moved that the land values for Case Nos. 17262, 17264, 17274, 17276, 17265, 17272, 17279, 17281, 17286, 17287 and 17289 be reduced to $225,000 and land values for Case Nos. 17267, 17269 and 17271 be reduced to $200,000. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:1 with Mr. D'Amico voting against the motion. Mr. Church moved that the land values for Case Nos. 17249, 17252, 17255, 17278, 17254, 17263, 17275 and 17285 be reduced to $245,000. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:1 with Mr. D'Amico voting against the motion. Mrs. Ford moved to amend Mr. Church's previous motion for land values to be reduced to $245,000 to include Case No. 17251. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:1 with Mr. D'Amico voting against the motion. 0 CASE #18462 & 18463 — 327 KONA, LLC TMK 7-4-026-033-0000 & 7-4-026-034-0000 Appellants' representative Robert Triantos, attorney, requested to have the appeals withdrawn for Case Nos. 18462 and 18463. Mr. Church moved to accept the withdrawal of both appeals. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. Recessed: 2:53 p.m. Reconvened: 2:58 p.m. SETTLEMENTS County presented to the Board a 9 -page Appeals Agenda containing information on 59 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 as stated on pages 1 to 9 of the agenda. 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 case hearings to be held in Kona on October 11th and 12tH ADJOURNMENT Meeting adjourned at 3:02 p.m. Respectfully submitted, alzakd ON,ya) Swam Elizabeth (Nina) Swain, Secretary 7 Exhibit A W m m m m E E m E E E E E E M d w a °' v v a m 2f u v .- a m °-' v- a m °-' •. a m °' v= a n 2f ^' w= d U Q LL= r V¢ LL S r U Q LL S- r U Q LL S— H U Q LL S S r U Q LL x r U Q LL S C r 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 b= a 0 o O 0 0 o �l N 0 o O b m o N O O o b r = N 0 O a y a k> y = N a0 Q Q Q W Q a H Q a y W f N W no N W no N W ro N W U b N r f g N S M ^ N S M CJ.O d m o b w d w P w w m w rn a b N m rn M a m N y N m N m U N N m N a 'S O N � N m N a m N W m m m m E E m E E E E E E M d w a °' v v a m 2f u v .- a m °-' v- a m °-' •. a m °' v= a n 2f ^' w= d U Q LL= r V¢ LL S r U Q LL S- r U Q LL S— H U Q LL S S r U Q LL x r U Q LL S C r 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 N o � 0 o O 0 0 o O O o ry M �l 0 o O b m o (O O O o b r 0 O a a k> o 0 0 .n m y a0 H � o yyv y O 1� OI b Q U b N r f g N S M N S M CJ.O m o b P v m m rn a b m e m rn M a m rn a m m rn a m m m N rn a 'S O m � a O m � a m m m v `9 m p � a S J m � J r K wu3 �] J r w X w CI J H u'i X w m J �- K w u'j 6] J :- X w X w CI J r K w X w p] �' w X w 0 N M W N Cl) � Z ` m E m c � ma ¢ " O 1 L � ❑ i of CoJ N o � N = �l (O N r m a k> a0 N m H � U b g m o b P J J b f O N rn o g m p U i 3 Q m f7 j z IJ O o 0 w Z Q ❑ O Q 0 Q d o p LL U w¢ s ¢ z¢ U r= m i W w O N Z¢ Y m Z z r U Z y Q U H U ¢ Z w V W w¢ H W LL 0 0 Q o o z z p d I z O o Z o m z o C7 2 o s e z o 3 m z o w K o U O Q2i N a OO ❑ n Q O Q S b g O cO U_ b W W W m r W O r Q N QI 3 p z p z o 0 0 0 o o z Q z z 3 z z 5 5 r a o 0 IQ U in V 0 w n N Y m < w ❑ m ^ vei n z c+ 0 n uni Z w n i w z $ r m C7 0o w C7 00 (� oo K W f7 w p U p O oo (7 w O p v p qx o d, i¢ o o p 0o ❑ "' 3 f w ¢�¢ f Z zm o w! o Z m z z s z z s z z z 5 z w z o Q Q Z Z o Y o N 1p S �O i m Q Q 16 !w- H W m S m LL rn D D 3 m m o A J � W W S o p o p N ❑ O ❑ z C? 5 m g J 3 J z p 0 Z W N 2 W G%I J 9 O tlxl .mJ D O tlI J% in J H W m J W N J F m J r W m J F N J f. 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