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Home My WebLink About2010-07-06 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Tuesday, July 6, 2010 Aupuni Center Conference Room Hilo, Hawaii CALL TO ORDER Vice -Chairman Wesley Takai called the meeting to order at 9:00 a.m. Present were: Board Members Wesley Takai, Harold Murata, Reiko Ford and Albert Kualii; 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. ELECTION OF CHAIRPERSON Mr. Masuda addressed the Board as to the need to fill the position of Chairperson. Vice - Chairman Takai called for questions and nominations. Discussion held amongst the Members. Mrs. Ford nominated Mr. Murata to fill the position. No other nominations were made. Mrs. Ford moved to elect Harold Murata as Chairman. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 4:0. Vice -Chairman Takai then turned the meeting over to Chairman Murata. 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 #15378,15381 & 15382 — DOUGLAS, LORN TM K 1-2-034-028-0000, 1-2-034-029-0000 and 1-2-034-040-0000 Present were appellant Lorn Douglas and County appraiser Dori Ayap. Property located in the Seaview Estates subdivision. Appeal on denial of non -dedicated agricultural use. Appellant presented his case. County presented their case and recommended that the denial be sustained. A call for questions was made. For all three (3) cases Mr. Takai moved to sustain the County's denial of agricultural use for this year. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15357 — KEETH, WAYNE TM K 1-1-023-163-0000 Present were appellants Wayne and Wendy Keeth. Mr. McCall presented for the County on behalf of appraiser Guy Ward, who retired from the County on June 30tH Property located on 11-2682 Omeka Road. Appeal on building value. Appellants presented their case. County presented their case and recommended reducing the building value to $300,000. A call for questions was made. Mrs. Ford moved to reduce the building value to $260,000 and sustain the land value. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 9:58 am Reconvened: 10:08 am CASE #15028 — LEE, TANYA TM K 1-5-013-014-0000 Appellant was not present. Present was County appraiser Mark Cutler. Property located in Pahoa Village. Appeal on building value. 2 County presented their case together with any and all information provided by the appellant. County recommended reducing the building value to $241,400. A call for questions was made. Mr. Takai moved to accept the County's recommended building value of $241,400 with County to adjust the exemption accordingly and land value remain the same. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15017 —STONE, DAVID TM K 1-1-019-043-0000 Appellant was not present. Mr. McCall presented for the County on behalf of appraiser Guy Ward. Property located at 11-3102 Mokuna Street in the Royal Hawaiian Estates subdivision. Appeal on building value and denial of homeowner's exemption. County presented their case together with any and all information provided by the appellant. County recommended reducing the building value to $141,900 and sustaining the denial of claim for homeowner's exemption. A call for questions was made. Mr. Takai moved to accept the County's reduced building value of $141,900, land remain at $10,000 and home exemption be denied. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15349 — UEHANA, KRISTI TM K 1-1-028-024-0000 Appellant was not present. Mr. McCall presented for the County on behalf of appraiser Guy Ward. Property located at 11-2226 Makoa Road in the Fern Forest subdivision. 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 $265,600 and sustain the land value. A call for questions was made. Mrs. Ford moved to accept the County's revised value for building at $265,600 and land value remain at $15,000. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. 3 CASE #16022 — HARPER, EDWARD LEE TM K 1-1-036-127-0000 Appellant was not present. Mr. McCall presented for the County on behalf of appraiser Guy Ward. Property located at 11-3043 Hibiscus Road in the Fern Forest 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 $60,300 and sustaining the land value. A call for questions was made. Mr. Takai moved to accept the County's recommendation to lower the building value to $60,300 and sustain the land at $24,000. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 10:37 am Reconvened: 1:30 pm CASE #15987 & 16016 — STRALKA, ROBERT TM K 1-5-009-038-0000 and 1-5-009-042-0000 Appellant was not present. Present was County appraiser Mark Cutler. Property located North of the Hawaiian Beaches subdivision. Appeals on land values. 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. Takai moved for Case Nos. 15987 and 16016 to sustain the County's valuation. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15256 — ROGERS, NANCY TM K 1-2-031-133-0000 Appellant was not present. Mr. McCall informed the Board that the County received an appraisal from the appellant dated August 2, 2009, and will accept the appraisal with a building value of $120,000 and land value of $30,000 in settlement of the case. A call for questions was made. 0 Mrs. Ford moved to approve the County's settled values of $120,000 for the building and $30,000 for the land. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15016 — PRESTON, FOREST III TM K 1-2-041-081-0000 Appellant was not present. Present was County appraiser Dori Ayap. Property located in the Kalapana Sea View Estates subdivision. Appeal on land value. County presented their case together with any and all information provided by the appellant. County recommended sustaining the assessed value. 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 4:0. WITHDRAWN CASES County presented to the Board appellants' requests for withdrawal of appeals in Case Nos. 15999, 16064, 16066, 15465 and 15472. A call for questions was made. Mr. Takai moved to accept the withdrawal of appeals in Case Nos. 15999, 16064, 16066, 15465 and 15472. Seconded by Mrs. Ford. 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 35 cases that were settled 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 as listed on pages 1 through 6 of the appeals agenda. 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. 5 NEW BUSINESS Mr. Kualii stated that since he was a new Member on the Board, he wanted clarification from Counsel. Mr. Kualii inquired of Mr. Masuda that if an appellant withdraws their case, does the assessment stand as listed. Mr. Masuda responded in the affirmative that the values would remain as assessed. Mr. Masuda also went on to state that once a case is withdrawn, the appellant does not have the right to further appeal to the Tax Appeal Court. Mr. Kualii also inquired as to the settlements reached between appellants and the County and a discussion was held. Mr. Masuda stated that the settlements presented to the Board are signed agreements obtained by the County. All settlements must be presented to the Board for a vote and placed on the record. Mr. Masuda also informed the Board that they do not have to accept the settlements as agreed to between the parties and that they have the right to ask questions about the agreement. The Board also has the right to deny any of the settlements as well. No further discussion was held. ANNOUNCEMENTS No announcements were made. ADJOURNMENT Meeting adjourned at 2:55 p.m. Respectfully submitted, Elizabeth (Nina) Swain, Secretary 0