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HomeMy WebLinkAbout2011-10-11 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Tuesday, October 11, 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 and Michael D'Amico; Deputy Corporation Counsel Craig Masuda; Real Property Tax Assistant Administrator Michael McCall, Appraisal Supervisor Jon Pike and Board Secretary Nina Swain. Absent was: Board Member Scott Church. STATEMENTS FROM THE PUBLIC There were no statements from the public. APPROVAL OF MEETING MINUTES Board Members were provided with copies of the August 23rd meeting minutes. No corrections were noted. Mr. Takai moved to accept the August 23rd minutes as distributed. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 3:0 with Mrs. Ford abstaining. 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 #17569 — JOHN & ELAINE MORRISON TMK 7-7-003-080-0000 Present was appellants John and Elaine Morrison. Present for the County was appraiser Ellsworth Hulihee. Property located on Kalamauka Street in the Holualoa Estates subdivision. Appeal on building value. Appellants presented their case. County presented their case and recommended reducing the building value to $405,000. A call for questions was made. Mrs. Ford moved to reduce the building values to $370,000. Motion died due to lack of second. Mr. D'Amico moved to reduce the building value to $383,700. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #17797 — JANET LOHMANN KLEKNER TMK 6-8-022-004-0114 Present was appellant Janet Klekner. Mr. McCall presented for the County. Property located in the Villages at Mauna Lani condominium complex. Appeal on building value. Appellant presented her case. County presented their case and recommended sustaining the land value and reducing the building value to $661,400 with the exemption remaining at $210,000. A call for questions was made. Mr. D'Amico moved to reduce the building value to $574,900 and land value remains the same at $120,100 for total of $695,000 with exemption as adjusted. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #17678 — FRED G HOUSEL TM K 7-4-004-061-0000 Present were appellants Fred and Barbara Housel. Present for the County was appraiser Ellsworth Hulihee. Property located on Tomi Tomi Drive in the Kealakehe Homesteads. 2 Appeal on building value. Appellants presented their case. County presented their case and recommended sustaining the assessed values. A call for discussion was made. Mr. Takai moved to sustain the County's building value of $642,300. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 10:30 a.m. Reconvened: 10:38 a.m. CASE #17725 — GEORGE ZEKE VOIGHT TMK 7-7-003-084-0000 Appellant was not present. Present for the County was appraiser Ellsworth Hulihee. Property located on Ailina Street in the Leilani Sunset subdivision. Appeal on land value. County presented their case together with any and all information provided by the appellant. County recommended sustaining the land value. A call for questions was made. Mrs. Ford moved to sustain the County's value. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #17456 — NEWPORT LAND LLC TMK 7-2-029-013-0000 Appellant was not present. Mr. Pike presented for the County. Property located in Kaimupulehu Estates in the Hualalai Resort. 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 $2,115,300. A call for questions was made. Mr. Takai moved to reduce the land value per County's recommendation to $2,115,300. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 4:0. CASE #17125 — KAI SUN IV LLC TMK 7-2-029-008-0000 Mr. McCall informed the Board of appellant's request to withdraw their appeal in Case No. 17125. A call for questions was made. 3 Mr. Takai moved to accept the withdrawal of appeal in Case No. 17125. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #17426 — LEONG, BONIFACE TRST; LEONG, CAROL TRST TM K 7-4-004-041-0000 Appellant was not present. Mr. McCall informed the Board that the County had reached a settlement agreement with the appellant in Case No. 17426 for a building value of $692,600 and land value of $275,700 for a total value of $968,300. A call for questions was made. Mrs. Ford moved to accept the settlement amount of building value at $692,600 and land value at $275,700 for a total amount of $968,300 with exemption amount to be the same. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 11:04 a.m. Reconvened: 1:30 p.m. CASE #17180 — CJ KIMBERLY TMK 7-8-012-083-0000 Prior to the start of the case hearing, Mrs. Ford requested a recusal from the case due to her personal relationship with the appellant. Chairman Kualii granted the request and Mrs. Ford was recused. Present was appellant CJ Kimberly. Present for the County was appraiser Ellsworth Hulihee. Property located on Holua Road, north of Keauhou Bay. Appeal on land value. Appellant presented her case. County presented their case and recommended sustaining the assessment. A call for questions was made. Mr. Takai moved to go with the taxpayer's value of $241,500. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 3:0 with Mrs. Ford recused. CASE #17773 — MICHAEL RISTOW TMK 7-7-021-022-0000 Present was appellant Michael Ristow. Present for the County was appraiser Ellsworth Hulihee. Property located on Kupuna Street in the Komohana Kai Unit 2 subdivision. 0 Appeal on land and building values. Appellant presented his case. County presented their case and recommended reducing the land value to $150,000 and sustaining the building value. A call for questions was made. Mr. Takai moved to accept the County's recommendation to lower the land value to $150,000 and sustain the building value at $331,700. Motion died due to lack of second. Mrs. Ford moved to reduce the land value to County's recommendation of $150,000 and building value lowered to $300,000 for a total of $450,000. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #17448 — GREGORY HARMON TMK 7-4-007-040-0000 Prior to the start of the case hearing, Mr. D'Amico requested a recusal from the case due to his personal relationship with the appellant. Chairman Kualii granted the request and Mr. D'Amico was recused. Present was appellant Greg Harmon. Present for the County was appraiser Mary Ann Todd - Waller. Property located on Hao Street in the Paniolo subdivision. Appeal on land and building values. Appellant presented his case. County presented their case and recommended reducing the building value to $415,000 and land value to $188,400. A call for questions was made. Mr. Takai moved to reduce the building value to $406,600 and land value to $188,400 for a total value of $595,000 and to not grant the agricultural use request. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 3:0 with Mr. D'Amico recused. CASE #17223 — COHEN FAMILY TRUST TM 7-7-022-010-0000 Present was appellant Brian Cohen. Present for the County was appraiser Ellsworth Hulihee. Property located on Nohealani Street in the Keauhou Uka subdivision. Appeal on land value. Appellant presented his case. County presented their case and recommended sustaining the assessment. A call for questions was made. 5 Mr. Takai moved to sustain the County's land value of $176,000 with the building value not in dispute. Motion died due to lack of second. Mrs. Ford moved to reduce the land value to $130,000. Motion died due to lack of second. Mr. Takai moved to reduce the land value to $150,000. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #17841 — BURK TRUST TM K 7-8-011-017-0000 Present was appellant Dennis Burk, Trustee of the Burk Trust. Present for the County was appraiser Ellsworth Hulihee. Property located on Ola Mau Street in the Bayview Estates subdivision. Appeal on land and building values. Appellant presented his case. County presented their case and recommended sustaining the assessment. A call for questions was made. Mr. Takai moved to reduce the building value to $814,100 and land value to $270,000 for a total of $1,084,100. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 3:07 a.m. Reconvened: 3:17 a.m. CASE #17575 — KENNETH R KIRCHNER TMK 7-7-023-018-0002 Appellant was not present. Present was County appraiser Ellsworth Hulihee. Property located on Kalaniuka Street in the Ohai Mauka 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 assessment. A call for questions was made. Mr. Takai moved to sustain the County's land and building values. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 4:0. 0 CASE #17667 — JAMES HAZARD TM K 7-8-011-021-0000 Appellant was not present. Present for the County was appraiser Ellsworth Hulihee. Property located on Ola Mau Street in the Bayview Estates Phase 2 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 $303,000. A call for questions was made. Mr. Takai moved to lower the land value to $270,000 and building value and exemption remain the same. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #17854 — WILLIAM & BARBARA MOORE TMK 7-8-012-092-0000 Appellant was not present. Present for the County was appraiser Ellsworth Hulihee. Property located on Holua Road, north of Keauhou Bay. 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. Mr. D'Amico moved to reduce the land value to $250,000 and keep the building value at $149,100. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 3:1 with Mrs. Ford voting against the motion. CASE #17076 — ALII COCONUT INC TMK 7-8-014-076-0000 Appellant was not present. Present for the County was appraiser Ellsworth Hulihee. Property located on Alii Drive, north of Kahaluu Beach Park. 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. Mr. Takai moved to sustain the County's land value at $920,700 and building value at $454,200 for a total of $1,374,900. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. 7 CASE #17589 — NOEL & JANETTA SHUMWAY TMK 7-8-013-003-0149 Appellant was not present. Mr. McCall presented for the County. Property located at the Keauhou Surf & Racquet Club condominium complex. Appeal on building value. County presented their case together with any and all information provided by the appellant. County recommended reducing the building value to $118,800 and sustaining the land value at $85,500. A call for questions was made. Mr. Takai moved to accept the County's recommendation to lower the building value to $118,800 and leave the land value at $85,500 for a total of $204,300. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #17777 — JOHN L BRYANT TMK 7-8-013-003-0173 Appellant was not present. Mr. McCall presented for the County. Property located at the Keauhou Surf & Racquet Club condominium complex. Appeal on building value. County presented their case together with any and all information provided by the appellant. County recommended reducing the building value to $118,800 and sustaining the land value at $85,500. A call for questions was made. Mr. Takai moved to accept the County's recommendation to lower the building value to $118,800 and leaving the land value at $85,500 for a total of $204,300. Seconded by Mr. D'Amico. A call for discussion was made. Motion passed by a vote of 4:0. SETTLEMENTS County presented to the Board a 6 -page Appeals Agenda containing information on 36 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 questioned as to Case No. 18043 on page 3 of the agenda as to the building value at $279,500 being reduced so drastically. After review, Mr. McCall stated that the $279,500 was an error and that the building value for Case No. 18043 should read 1479,500". Correction noted. Mrs. Ford questioned as to Case No. 17847 on page 4 of the agenda as to the possibility of the numbers being transposed for the land and building values. After review, Mr. McCall 0 stated that the numbers were transposed and should read as follows: Building value $236,800 and land value $50,300. Correction noted. Mr. Takai questioned as to Case No. 17421 on page 3 of the agenda as to the low value of the building at $495,000. After review, Mr. McCall stated that the building value of $495,000 was the agreed to value and provided a brief explanation as to the reduction. No correction made. Mr. Takai moved to accept the settlements on pages 1 to 6 including the corrections as noted during discussion. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. OLD BUSINESS No discussion held on old business. NEW BUSINESS No discussion held on new business. ANNOUNCEMENTS Next appeal hearings to be held tomorrow, October 12, in Kona. ADJOURNMENT Meeting adjourned at 3:55 p.m. Respectfully submitted, alzakd ON,ya) Swam Elizabeth (Nina) Swain, Secretary 9 Exhibit A f P N Q O O m P m Q O n P M Q 0 n a P M Q 0 m m P M Q O m P M Q O O O p O O m �_ N Po Q N Q m f Q m _� m N p O w N m W p O W N O w N p w N N p O w N mi p p W N p w N U r d' j w m r LLa t7 W N n r w v o N N n > m r H v w¢ M N Z y^ m J M Z U 0 m 0 J, 0 m z 0 0 (? 0 E E O J E E �_ m E E 9 0^ > E E E E 3 E E �Q v E i m a$ n � a ac a a �_ a n m Z a� a m a ¢ z S� a vF7 m V a m v Uf Y LL N ,q v� w Z Z{ J 2 a N v z ¢ a vF7 N q a v d i5 Q LL v S= r 2f U Q LL v 2 r U Q LL v n 2 r m U Q LL v n S r m U Q LL v _ 2 H m 23 U Q LL v 2- f- mv U Q LL S= r p 7 z" E D EQ N z O O p O O O O p O O O O p 0 0 0 0 0 O O p O O O m O O O O p O O m O Po M am l7 N m N m w K U r d' j w m r LLa t7 W N n r w v o N N n > m r H v w¢ M N Z y^ m J M Z U Y r m J, O m z ¢ O J wQ �_ m H 9 0^ > °3 3 s �Q i m w H w a m Z C7 LL Z H p r m W 0 ¢ z S� J qy Uf Y Q J w Z Z{ J 2 4' w N z ¢ U J 4 z ¢ m m= ¢ P O' O y LL Y O C J Y y Z p N p m< O O p c N m Sc � Y o w e H a m M N ` N ^ Z N N O O O O H O O O J W 5 3 n 0 0 0 0 0 0 0 5 0 0 0 0 0 0 0 Z 0 0 o J m rn o z ^ w o p ¢ 2 m N m Q f7 m o 2 O ^ m- a m m V o y 2 W U¢ g v N N P m O N N r o^ m N O mo oP rn N m r a+ o ^ N O N m P N m n oN m N O C Wmm LLK U3¢0 NoOON mW pO<NN UDJm oP f U} z0 UOm COmm7f U a) n O O Z O Om Z W P O UE v Oo Z 2 mP y Z o NW O O W N NONO W r N m m r O K R' Z m Z O W W W z K Z O Z LL Z m UJ z m¢ Q W m W m W ro¢ � vro 0 U W' W m U O W io U U m m m m Ul m m U m ro �v m m m w W w w W W W w w N H N WH F� o o m o p o o 0 0 0 0 0 o 0 0 o 0 0 n p o o o O o n o o O o 0 0 0 0 0 /W FC N O M N m N N _ N N W W ri m m N N W m O! 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