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Home My WebLink About2010-07-14 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Wednesday, July 14, 2010 Department of Liquor Control Conference Room Kailua-Kona, Hawaii CALL TO ORDER Chairman Harold Murata called the meeting to order at 9:00 a.m. 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 #15263 — HO, ANDREW TMK 7-3-042-008-0000 Present were appellant Andrew Ho and County appraiser Mary Ann Todd -Waller. Property located at 73-1088 Kaiminani Drive. Appeal on land value. Appellant presented his case. County presented their case and recommended sustaining the assessed value. A call for questions was made. Mr. Takai moved that the assessment be sustained at $145,000. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15704 — SENFT, SUSAN TM K 7-2-015-081-0000 Present were appellant Susan Senft with her realtor, Darren Kim, and County appraiser Mary Ann Todd -Waller. Property located in the Makalei Estates subdivision. Appeal on land and building values. Appellant presented her case. County presented their case together and recommended reducing the building value to $999,300 and sustaining the land value. A call for questions was made. Mrs. Ford moved to reduce the building value to $946,200 and land remain at $381,800 for a total of $1,328,000 and exemption remain at $120,000. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15076 — WHITNEY, CHARLES TM K 7-3-042-051-0000 Present were appellant Charles Whitney and County appraiser Mary Ann Todd -Waller. County began their presentation with the property description and location. Appellant informed the Board that the property information was incorrect. The appellant was shown a copy of the appeal form filed by him for TMK 7-3-042-051-0000. The appellant requested that his appeal be withdrawn as it was not the property that he wished to appeal. A call for questions was made. Mr. Takai moved to accept appellant's request for withdrawal. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 9:45 am Reconvened: 10:05 am CASE #15696 — ANDERSON, CHRISTINE TMK 7-1-006-087-0000 Appellant was not present. Present was County appraiser Mary Ann Todd -Waller. Property located in the Puulani Ranch subdivision. Appeal on land value. 2 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 value. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15696 — ADAMS, CHARLES TMK 7-1-006-124-0000 Appellant was not present. Present was County appraiser Mary Ann Todd -Waller. Property located in the Puu Lani Ranch 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 assessment. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15035 — HARMON, GREGORY TMK 7-4-007-040-0000 Appellant was not present. Present was County appraiser Mary Ann Todd -Waller. Property located at 74-1435 Hao Kuni Street, Mauka of the Honokohau Harbor. Appeal on land and building 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. Mrs. Ford moved to sustain the County's values. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15710 — BUSH, RON TMK 7-3-031-066-0000 Appellant was not present. Mr. McCall informed the Board that the County had received an email from the appellant requesting to withdraw his appeal. 3 WITHDRAWALS With the information provided by Mr. McCall for Case No. 15710, County presented to the Board additional requests for withdrawal of appeals from appellants in Case Nos. 15577, 15797 and 15299. A call for questions was made. Mrs. Ford moved to accept the withdrawals for Case Nos. 15577, 15797, 15299 and 15710. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15033 —ANDERSON, BRAD TMK 4-7-007-040-0000 Appellant was not present. Mr. McCall informed the Board that the County had reached a verbal settlement with the appellant via telephone on Case No. 15033. The appellant will be sending the County the signed agreement form. Settlement values were building at $502,500 and land at $45,800. A call for questions was made. Mr. Kualii moved to accept the settlement in Case No. 15033 as read by Mr. McCall. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15145 — KONG, JAMES MUN CHAN TMK 6-4-027-010-0000 Appellant was not present. Present was County appraiser John Totten. Property located at 5229 Kipahele Street in Waimea. Appeal on land and building values and denial of exemption. County presented their case together with any and all information provided by the appellant. County recommended accepting the taxpayer's proposed values with building at $102,000, land at $120,000 and to deny the exemption for the first half of the tax year. A call for questions was made. Mr. Takai moved to accept the settlement with building values at $102,000, land at $120,000 and exemption be denied. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15613 & 15597 — MLR GOLF PARTNERS LLC TMK 6-8-022-041-0027 and 6-8-022-041-0028 Appellant was not present. Present was County appraiser Mike D'Amico. 0 Property located at the Kamilo condominium complex at the Mauna Lani Resort. Appeal on land and building 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 to sustain the County's values. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 10:55 am Reconvened: 1:30 pm SETTLEMENTS County presented to the Board a 9 -page Appeals Agenda containing information on 62 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 9 of the worksheet. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15204 — TANAKA, STEVEN TMK 7-3-046-009-0000 Present were appellant Steven Tanaka and County appraiser Mary Ann Todd -Waller. Property located in the Kona Acres subdivision at 73-1297 Hiolani Street. Appeal on land and building values. Appellant presented their case. County presented their case and recommended sustaining the assessed values. A call for questions was made. Mrs. Ford moved to amend building value to $762,000 and land value at $188,000 for a total of $950,000 and exemption remain at $120,000. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15267 — KELLY, KIT & NONA TMK 7-3-046-017-0000 Present were appellants Kit and Nona Kelly and County appraiser Mary Ann Todd -Waller. Property located at 73-1253 Hiolani Street in the Kona Acres subdivision. Appeal on land and building values. 5 Appellants presented their case. County presented their case and recommended sustaining the assessed values. 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. CASE #15545 — WONG, DAMIEN TMK 7-3-046-120-0000 Appellant was not present. Present was County 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 sustaining the assessed values. A call for questions was made. Mr. Takai moved to sustain the County's values. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15003 — LEVY, JAMES TMK 7-3-046-051-0002 Appellant was not present. County informed the Board of appellant's request to withdraw his appeal in Case No. 15003. A call for questions was made. Mr. Takai moved to accept the withdrawal. 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 No announcements were made. 0 ADJOURNMENT Meeting adjourned at 2:25 p.m. Respectfully submitted, F�zdCa (1111aa) Y'Vzr Secretary