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HomeMy WebLinkAbout2011-11-15 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Tuesday, November 15, 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; Real Property Tax Appraisal Supervisor Jon Pike 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 24, September 20, 21, 27 and 28, October 11 and 12 meeting minutes. Corrections by the Members were noted as follows: August 24 Page 3 Case #17514 — error in appellant's name and TMK number. Correction noted as follows: CASE #17514 — IEC LLC TMK 7-5-022-072-0000 Page 7 Case #17878 — error in total value stated in motion. Correction noted as follows: Mr. Takai moved to accept the settlement with building value at $2,223,100, land value at $1,237,700 for a total of 3,460,800. Seconded by Mr. Church. A call for discussion was made. Motion passed by a vote of 4:0. September 27 Page 2 Case #17727 — error in vote on first motion. Correction noted as follows: 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 2:3 with Mr. Kualii, Mr. Takai and Mr. D'Amico voting against the motion. Page 2 Case #17727 — error in total value stated in second motion. Correction noted as follows: Mr. Ford moved to reduce the assessment in total to $1,125,000 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. Page 2 Case #17761 — error in land value stated in County's recommendation. Correction noted as follows: County presented their case and recommended the following: for Case No. 17661 reducing the land value to $290,600; and for Case No. 17694 reducing the building value to $969,000 and land value to $292,800. Page 5 Case No. 17077 — error in case number stated in motion. Correction noted as follows: Mr. Takai moved to accept the withdrawals in Case No. 18437 and 17077. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 5:0. October 11 Page 2 Case #17678 — error in naming of County appraiser. Correction noted as follows: Present for the County was appraiser Mary Ann Todd - Waller. Mr. Takai moved to accept the minutes and corrections as noted for the months reviewed. Seconded by Mr. Church. 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 hearing Deputy Corporation Counsel, Craig Masuda, advised the Appellant 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 Appellant's 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. 2 CASE #17565 — KAILI, OCTAVIA TMK 7-3-004-008-0000 Present was appellant Octavia Kaili and her husband Joe Kaili. Mr. McCall presented for the County. Case was continued from hearing held on August 23, 2011, in Kailua-Kona. Property located at 73-4283 Mamalahoa Highway in Kalaoa, Kona. Appeal on land and building values and denial of Kuleana exemption. Appellant presented her case. County presented their case and recommended sustaining the values and the denial of exemption. A call for questions was made. Mrs. Ford moved to accept the Kuleana exemption for the taxpayer. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:1 with Mr. Church voting against the motion. Recessed: 10:10 a.m. Reconvened: 10:30 a.m. COMPLAINT HEARING No members from the public were present to testify. No complaints were received by the Real Property Tax Division. Complaint hearing closed at 10:31 a.m. OLD BUSINESS No discussion held on old business. NEW BUSINESS No discussion held on new business. ANNOUNCEMENTS Mr. McCall announced to the Members that he will be retiring from the County effective June 1, 2012. Members thanked Mr. McCall for his service to the County and for the assistance he provided appraisers at appeal case hearings throughout the years. Mrs. Ford announced that it was a pleasure and a privilege serving as a Member on the Tax Board of Review. She thanked her fellow Members and the County for their great work and 3 shared with the Members a letter that she wrote to Finance Director Nancy Crawford. Mrs. Ford's term ends on December 31, 2011. ADJOURNMENT Meeting adjourned at 10:39 a.m. Respectfully submitted, alzakd ONra) Swam Elizabeth (Nina) Swain, Secretary 0