Loading...
HomeMy WebLinkAbout2010-08-03 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Tuesday, August 3, 2010 Aupuni Center Conference Room Hilo, 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. APPROVAL OF MEETING MINUTES Board Members were provided with copies of the July 6, 7, 13 and 14 meeting minutes. Mr. Takai requested that the Board take a short recess to allow him time to review the minutes as he had just returned from a trip and was not able to do so. As no appellants were present for their case hearings, Mr. Murata granted Mr. Takai's request and called for a recess. Recessed: 9:05 a.m. Reconvened: 9:40 a.m. Discussion was held amongst the members as to corrections in the Meeting Minutes of July 6th7th 13th and 14th. Corrections to the minutes were noted as follows. Minutes of July 14th Page 2, last case Change "#15696" to "#16116" "CASE #16116 —ANDERSON, CHRISTINE" Mr. Takai moved to accept the minutes of July 6tn, 7tn, 13th and 14th as corrected. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. TAX APPEAL CASE HEARINGS Mr. McCall informed the Board all of the appeal cases scheduled for 9:00 a.m. had reached settlements between the appellants and the County and settlement values would be reviewed during the afternoon session. Mr. Masuda suggested that the Board go into the New Business portion of the agenda and, if time remains, to review the appeals agenda containing the settlements with voting on the settlements to take place in the afternoon session. NEW BUSINESS • Discussion on Proposed Tax Board of Review Rule Changes Mr. Masuda distributed to the Members a copy of the proposed changes to the current rules and regulations of the Tax Board of Review. Members were instructed to review the rules and proposed changes to see if there is anything else they would like to change, however, no decisions and/or voting would be made at this meeting. Discussion was held amongst the Members and questions were presented to Mr. Masuda for explanations, clarifications, etc. It was decided amongst the Members to place the matter on the October agenda for further discussion, decisions and voting. Members closed the morning session with review of the settlements on the appeals agenda and presented questions to Mr. McCall, requesting that answers be provided during the afternoon session. Recessed: 11:05 a.m. Reconvened: 1:30 p.m. 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 #15010 — LEE, LYRONJEAN TM K 1-8-004-006-0000 Present was appellant LyronJean Lee. Mr. McCall presented for the County on behalf of appraiser Wayne Ono, who recently retired from the County. Property located on Pszyk Road in Mountain View. 2 Appeal on the denial of agricultural use. Appellant presented her case. County presented their case and recommended that the denial be sustained. 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 #16021 — FAULKNER, SUZANNE ROBERTA TM K 1-8-067-012-0000 Present was appellant Suzanne Faulkner. Mr. McCall presented for the County on behalf of appraiser Wayne Ono. Property located on Hale Puu Pueo Place in Mountain View Village. Appeal on land and building values. Appellant presented her 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 values. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15366 & 15368 — KOVAL, RICHARD & DEBORAH TM K 1-5-031-052-0000 and 1-5-031-053-0000 Present were appellant Richard Koval and County appraiser Mark Cutler. Properties located on Ala Heiau Road in the Hawaiian Paradise Park subdivision. Appeals on land and building values. County informed the Board that the appellant requested to withdraw their appeal in Case No. 15366. Request was confirmed by appellant. Mrs. Ford moved to accept the withdrawal of appeal in Case No. 15366. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. For Case No. 15368, appellant presented their case. County presented their case and recommended reducing the land value to $100,200 and sustain the building value. A call for questions was made. Mr. Takai questioned the County as to the three percent cap for the subject property and requested further information from the County. Mr. Murata called for a recess to allow County time to obtain the requested information. 3 Recessed: 2:30 pm Reconvened -2-42 pm County presented the requested information to the Board. County modified their prior recommendation and recommended a reduced land value of $100,200, reduced building value of $309,900 with the exemption remaining at $160,000. Mr. Takai moved to accept the County's recommended land value of $100,200 and the building value to $309,900 for a total of $410,000. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 3:1 with Mrs. Ford voting against the motion. CASE #16083 — RODRIGO, JOHN TM K 1-4-032-021-0000 Appellant was not present. Present was County appraiser Mark Cutler. Property located in the Nanawale Estates 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 $117,200. A call for questions was made. Mr. Takai moved to reduce the building value to $117,200 and sustain the land value at $6,000 for a total of $123,200. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #16088 — RODRIGO, JOHN TM K 1-4-032-025-0000 Appellant was not present. Present was County appraiser Mark Cutler. Property located in the Nanawale Estates 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 $125,300. A call for questions was made. Mrs. Ford moved to accept the County's revised building value of $125,300 and land value remain at $6,000. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. 0 CASE #16090 — RODRIGO, JOHN TM K 1-4-032-052-0000 Appellant was not present. Present was County appraiser Mark Cutler. Property located in the Nanawale Estates 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 $123,200. A call for questions was made. Mr. Takai moved to accept the County's building valuation of $123,200 and land remain at $6,000. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #16091 — RODRIGO, JOHN TM K 1-4-051-046-0000 Appellant was not present. Present was County appraiser Mark Cutler. Property located in the Nanawale Estates 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 $126,000. A call for questions was made. Mrs. Ford moved to accept County's reduced building value of $126,000 and land remain at $6,000. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #16092 — RODRIGO, JOHN TM K 1-4-051-069-0000 Appellant was not present. Present was County appraiser Mark Cutler. Property located in the Nanawale Estates 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 $139,700. A call for questions was made. 5 Mr. Takai moved to accept the County's building recommendation of $139,700 and land value remain at $6,000. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 4:0. CASE #16093 — RODRIGO, JOHN TM K 1-4-051-071-0000 Appellant was not present. Present was County appraiser Mark Cutler. Property located in the Nanawale Estates 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 $126,000. A call for questions was made. Mrs. Ford moved to accept the County's revised value for building to $126,000 and land value remain at $6,000 for a total of $132,000. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #16098 — RODRIGO, JOHN TM K 1-4-058-104-0000 Appellant was not present. Present was County appraiser Mark Cutler. Property located in the Nanawale Estates subdivision. Appeal on land and building value. 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 recommended land and building values. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 4:0. CASE #16094 — RODRIGO, JOHN TM K 1-4-061-113-0000 Appellant was not present. Present was County appraiser Mark Cutler. Property located in the Nanawale Estates subdivision. Appeal on building value. 0 County presented their case together with any and all information provided by the appellant. County recommended reducing the building value to $126,000. A call for questions was made. Mr. Takai moved to accept the County's recommended building value of $126,000 and sustain the land value at $6,000 for a total of $132,000. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. RE -OPENING OF CASE #16083 TM K 1-4-032-021-0000 Mr. Takai informed the Board that due to the differences in building values in Case No. 16083 as compared to the other appealed parcels in the same subdivision which the Board had just ruled on, he would like to re -open both Case No. 16083 to ensure uniformity. Mr. Takai moved to reopen Case No. 16083. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. (RE -OPEN) CASE #16083 — RODRIGO, JOHN TM K 1-4-032-021-0000 Appellant was not present. Present was County appraiser Mark Cutler. Members reviewed the information as provided earlier by the County together with appellant's information and presented questions to the County. Mr. Takai moved that the building value be at $123,200 and land remain the same for a total of $129,200. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #16095 — RODRIGO, JOHN TM K 1-6-097-019-0000 Appellant was not present. Mr. McCall presented for the County on behalf of appraiser Wayne Ono. Property located on Ainaloa Way in the Ainaloa 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 values. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 4:0. 7 CASE #15157 — WONG, WILLIAM TM K 1-8-031-036-0000 Appellant was not present. Mr. McCall presented for the County on behalf of appraiser Wayne Ono. Property located on Road 12 in the Orchid Isle Estates subdivision, also known as Glenwood Gardens. Appeal on land value. 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. Mrs. Ford moved to sustain the County's value of $6,000. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15471 — BOSHARD FAMILY TRUST TM K 1-8-086-003-0000 Appellant was not present. Mr. McCall presented for the County on behalf of appraiser Wayne Ono. Property located on South Kulani Road in Mountain View. Appeal on land value. 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 valuation. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 4:0. RE -OPENING OF CASE #15010 — LEE, LYRONJEAN TM K 1-8-004-006-0000 Mr. Takai requested to re -open Case No. 15010 to re-exam the facts presented in the case and the Board's earlier decision. Mr. Takai moved to reopen Case No. 16083. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. (RE -OPEN) CASE #15010 — LEE, LYRONJEAN TM K 1-8-004-006-0000 Appellant was not present. Mr. McCall was present on behalf of the County. 0 Members reviewed the information as provided earlier by the County together with appellant's information and presented questions to the County. Mrs. Ford moved to reverse the Board's decision of the denial of the agricultural exemption and approve the agricultural use. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 3:50 pm Reconvened -3-55 pm SETTLEMENTS County presented to the Board a 6 -page Appeals Agenda containing information on 36 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 add a building value of $0 for those cases that do not list a building value. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. Mr. Takai moved to accept the settlements as listed on pages 1 through 6 of the settlement agenda as corrected. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. OLD BUSINESS Members continued discussions with Mr. Masuda on the proposed Tax Board of Review rule changes. Members questioned and were provided with further explanation and information as to the rule on post -employment representation. NEW BUSINESS Aside from the discussion held during the morning session regarding proposed rule changes to the Tax Board of Review rules and regulations, no other discussion was held. ANNOUNCEMENTS No announcements were made. ADJOURNMENT Meeting adjourned at 4:03 p.m. Respectfully submitted, alzakd ON,ya) Swam Elizabeth (Nina) Swain, Secretary 9