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HomeMy WebLinkAbout2010-07-07 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Wednesday, July 7, 2010 Aupuni Center Conference Room Hilo, Hawaii CALL TO ORDER Chairman Harold Murata called the meeting to order at 9:25 a.m. Note: All Members were present at 9:00 a.m. However, meeting start time was delayed due to the conference room being occupied by Mayor's cabinet, whose own meeting ran over the scheduled time. Present were: Board Members Harold Murata, Wesley Takai, 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. 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 #15540 — LUI KWAN, TIMOTHY TM K 1-5-009-037-0000 Appellant was not present. Present was County appraiser Mark Cutler. Property located in Puua at Keonepoko Iki, North of the Hawaiian Beaches 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. Mrs. Ford moved to sustain the County's assessment of $189,800. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #16218 — TAGORDA, RICHARD & JOYCE TMK 1-6-099-012-0000 Appellants were not present. Present for the County was June Ban, Clerical Supervisor. Property located at 16-2049 Palm Way in the Ainaloa subdivision. Appeal on disallowance of homeowner's exemption. County presented their case together with any and all information provided by the appellants. County recommended sustaining the disallowance of the claim for exemption. A call for questions was made. Mr. Takai moved to sustain the County's denial of the request for exemption. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15649 — LUI-KWAN, VALENTINA TMK 2-3-018-007-0000 Appellant was not present. Present was County appraiser Dori Ayap. Property located at 225 Kapiolani Street in Hilo. 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 and building values. A call for questions was made. Mr. Takai moved to sustain the County's assessment. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15541 — LUI-KWAN, TIMOTHY TMK 2-6-004-023-0000 Appellant was not present. 2 Mr. McCall informed the Board that a settlement with the appellant had been reached in Case No. 15541 with the building value at $48,000 and land value at $100,000. A call for questions was made. Mr. Takai moved to accept the settlement with building at $48,000, land at $100,000 for a total of $148,000. 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. 15151 and 15571. A call for questions was made. Mrs. Ford moved to accept the withdrawals in Case Nos. 15151 and 15571. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. SETTLEMENTS Since the cases scheduled on the morning agenda were completed, Mr. Masuda informed the Board that they were able to utilize the remaining time set for the morning session to review and discuss with the County any questions as to the settlements presented on the appeals settlement agenda. However, the approval and voting on the settlements to be entered into record would take place during the afternoon session of the agenda. Members reviewed the settlement agenda and addressed questions to Mr. McCall. Recessed: 9:55 am Reconvened: 10: 12 am NEW BUSINESS Upon reconvening with the morning session, Mr. Masuda requested that Chairman Murata move into the New Business portion of the agenda to provide educational materials to the Board from the County. Mr. Murata called for new business and Mr. McCall requested time to discuss Computer Assisted Land Pricing (CALP) models and Condition, Desirability, Utility (CDU) ratings. Mr. McCall presented to the Board informational hand-outs and a discussion was held upon the completion of Mr. McCall's presentation. With no further information to discuss, Mr. Murata called for a recess until the afternoon session. Recessed: 10:58 am Reconvened: 1:30 pm 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 3 located in Honolulu within 30 days from the date of the decision letter that the appellant will be receiving via certified mail. CASE #15975 — RIMER, RICHARD A TM K 1-4-005-019-0000 Present were appellant Richard Rimer and County appraiser Mark Cutler. Property located in Kapoho near Papaya Farms Road. Appeal on land value. Appellant presented his case. County presented their case and recommended reducing the land value to $101,500. A call for questions was made. Mr. Takai moved to decrease the land value to $101,500. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15459 — JULIAN, WILLIAM & CATHERINE TM K 1-3-009-004-0000 Present were appellant Catherine Julian and County appraiser Dori Ayap. Property located off of the Pahoa-Kalapana Road. Appeal on land value and agricultural use. Appellant presented her case. County presented their case and recommended sustaining the land value and deny appellant's request for agricultural use. A call for questions was made. Mrs. Ford moved to sustain the County's land value and deny the request for agricultural use. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15462 — JULIAN, WILLIAM & CATHERINE TM K 1-7-030-045-0000 Present were appellant Catherine Julian and County appraiser Wayne Ono. Property located in the Keaau Ag Lots subdivision. Appeal on building value. Appellant presented her case. County presented their case and recommended sustaining the assessed values. A call for questions was made. 0 Mr. Takai moved to sustain the County's building valuation and land also sustained. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15245 — MRP KUAWA STORAGE LLC TM K 2-2-032-091-0000 CASE #15572,15579,15581 & 15584 — METRIC-PASSCO WAIKOLOA LLC TMK 6-8-003-014-0000, 6-8-003-015-0000, 6-8-003-016-0000 & 6-8-003-040-0000 CASE #15995 — CHAN, LAWRENCE & LINDA TM K 7-5-004-011-0000 Appellant's representative was not present. Present was County appraiser David Olson. County informed the Board that prior to the start of the afternoon agenda they had received a telephone call from Ted Baker of Marvin Poer and Company, representative for the appellants, stating that they would be withdrawing their appeals for Case Nos. 15245, 15572, 15579, 15581, 15584 and 15995. County stated that they were awaiting the signed notice of withdrawal from the agent of which they had agreed to have it faxed to the office by close of business. A call for questions was made. Mrs. Ford moved to accept the verbal withdrawal made by agent Ted Baker for Case Nos. 15245, 15572, 15579, 15581, 15584 and 15995. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. SETTLEMENTS County presented to the Board a 7 -page Appeals Agenda containing information on 42 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. Mrs. Ford questioned the County as to the land value listed for Case No. 15021 on page 1 of the agenda. Mr. McCall stated that the amount was incorrect as listed and that the correct settlement amounts should read building $40,700 and land $66,300. No other questions or corrections were presented. Mr. Takai moved to accept the settlements listed from pages 1 through 7 of the settlement worksheet and correction as made by Mr. McCall on Case No. 15021. 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 Other than the informational discussion held during the morning session, no other discussion was held on new business. ANNOUNCEMENTS Next appeal hearings to be held in Kona on July 13th and 14th ADJOURNMENT Meeting adjourned at 2:15 p.m. Respectfully submitted, Elizabeth (Nina) Swain, Secretary 0