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Home My WebLink About2010-08-04 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Wednesday, August 4, 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. 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 #15567 — SPENCER -DICEY, ROCKLYN TM K 1-5-091-009-0000 Present were appellant Rocklyn Spencer -Dicey and County appraiser Mark Cutler. Property located in the Hawaiian Shores subdivision. Appeal on land and building values and denial of affordable rental application. Appellant presented her case. County presented their case and recommended a reduction in the building value to $151,900, sustaining the land value at $16,600 and sustaining the denial of the affordable rental application. A call for questions was made. Mrs. Ford moved to deny the affordable rental classification, reduce the building value to $151,900, land value remain at $16,600 and exemption at $73,300. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15011 — SHIROMA, NATHAN TMK 2-3-015-003-0020 Present was appellant Nathan Shiroma. Mr. McCall presented for the County on behalf of Clerical Supervisor June Ban. Property located in the Wailuku Park Townhouse condominium complex. Appeal on homeowner's exemption. Appellant presented her case. County presented their case and recommended sustaining the assessed values and exemption denial. A call for questions was made. Mr. Takai moved to deny the homeowner's exemption. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 9:47 am Reconvened -9-52 am CASE #15053 — GIEL, RONALD TMK 1-5-066-058-0000 Appellant was not present. Present was County appraiser Mark Cutler. Property located in the Hawaiian Paradise Park 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. Mrs. Ford moved to sustain the County's values for the building and land. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15682 — HERBST, DONNA TMK 2-1-017-020-0043 Appellant was not present. Present was County appraiser Mark Cutler. 2 Property located in the Mauna Loa Shores condominium complex. Appeal on 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. Kualii moved to sustain the County's assessment. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 10:10 am Reconvened: 1:30 pm CASE #15138 — FREEHILL, PATRICK TMK 2-4-040-154-0000 Present were appellant Patrick Freehill and County appraiser Leila Beals. Property located at 1804 Kaiao Street in Hilo. Appeal on land and building values. Appellant presented his case. County presented their case and recommended reducing the building value to $377,500 and sustaining the land at $120,200. A call for questions was made. Mrs. Ford moved to reduce the building value to $343,400 and sustain the land value of $120,200 for a total of $463,600. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15592 — VENEGAS, PAUL TMK 2-4-030-018-0000 Appellant was not present. Present was County appraiser Leila Beals. Property located on Leimamo Street in Hilo. Appeal on land value. County presented their case together with any and all information provided by the appellant. County recommended reducing the land value to $60,000. A call for questions was made. Mr. Takai moved to accept the County's recommendation of $60,000 for the land. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. 3 CASE #15164 — FUKUDA, HELEN TMK 2-4-052-004-0000 Appellant was not present. Mr. McCall presented for the County on behalf of Clerical Supervisor June Ban. Property located at 35 Pamala Place in Hilo. Appeal on denial of affordable rental application. County presented their case together with any and all information provided by the appellant. County recommended sustaining the denial. A call for questions was made. Mr. Kualii moved to sustain the County's assessment. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15310 — OLSON, JAMES TMK 2-1-017-004-0000 Appellant was not present. Mr. McCall informed the Board of appellant's request to withdraw his appeal. A call for questions was made. Mrs. Ford moved to accept the withdrawal in Case No. 15310. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. SETTLEMENTS Mr. McCall informed the Board that a settlement with the appellants in the following cases had been reached with values as stated: CASE #15703 — TRAN, NICOLE & MINH HANG TMK 2-2-041-140-0000 Building value of $240,000 and land value of $100,000. CASE #15955 — PARK, MYONG NAN TMK 2-2-058-039-0000 Building value of $365,000 and land value of $340,600. CASE #15981 — HOOTA, ERIC & JOSLYN TMK 2-4-066-069-0000 Building value of $296,400 and land value of $141,900. 0 CASE #15640 — LANG, STEVEN B, TRUSTEE TMK 2-8-005-007-0000 Land value of $286,000. CASE #15706 — LANG, STEVEN B, TRUSTEE TMK 2-8-005-008-0000 Building value of $160,000, land value of $440,000 and exemption of $160,000. CASE #15681 — LANG, STEVEN B, TRUSTEE TM K 2-8-005-031-0000 Land value of $322,000. A call for questions was made. Mr. Takai moved to accept the settlement amounts as provided by the County for Case Nos. 15703, 15955, 15981, 15640, 15706 and 15681. 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 37 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 moved to accept the settlements with corrections as noted on the August 4th settlement agenda. Seconded by Mr. Takai. 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 Next appeal hearings scheduled for next Tuesday and Wednesday, August 10th and 11th, in Kona. 5 ADJOURNMENT Meeting adjourned at 2:08 p.m. Respectfully submitted, alzakd ON,ya) Swam Elizabeth (Nina) Swain, Secretary