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Home My WebLink About2010-09-14 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Tuesday, September 14, 2010 Aupuni Center Conference Room Hilo, Hawaii CALL TO ORDER Chairman Harold Murata called the meeting to order at 9:10 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 #15253 — GERVACIO, DOMINADOR TM K 1-5-015-118-0000 Present were appellants Dominador and Nida Gervacio and County appraiser Mark Cutler. Property located on 32nd Avenue in the Hawaiian Paradise Park subdivision. Appeal on land and building values. Appellants presented their case. County presented their case and recommended a reduction in building value to $303,600 and sustaining the land value. A call for questions was made. Mrs. Ford moved to reduce the building value to $277,000 and sustain the land value at $34,000 for a total of $311,000. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15997 — DE MERITT, STEPHEN TM K 1-5-024-033-0000 Present were appellant Stephen De Meritt and County appraiser Mark Cutler. Property located on 16th Avenue in the Hawaiian Paradise Park subdivision. Appeal on building value. Appellant presented his case. County presented their case and recommended sustaining the assessed values. A call for questions was made. Mrs. Ford moved to reduce the building value to $175,100 and land value remain at $29,900 for a total of $205,000 with the exemption to be calculated. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 9:50 am Reconvened: 10:00 am CASE #15367 — EDNIE, SANDRA TM K 6-5-002-181-0001 Appellant was not present. Mr. McCall presented on behalf of the County. Property located in the Haina Cottages on Opelu Road in Kamuela. Appeal on building 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 assessment. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15087 — NAJITA, KAZUTOSHI & JOYCE TMK 6-5-002-183-0009 Appellant was not present. Mr. McCall presented on behalf of the County. Property located in the Pomaikai Cottages on Opelu Road in Kamuela. Appeal on land and building values. 2 County presented their case together with any and all information provided by the appellant. County recommended sustaining the assessed values and changing the property class to Pitt 100. A call for questions was made. Mr. Takai moved to sustain the County's land and building assessments and change the land class from Pitt 3 to Pitt 1. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15884 — DE SILVA, ALAN TMK 6-9-008-003-0014 Appellant was not present. Mr. McCall presented on behalf of County appraiser Mike D'Amico. Property located in the Fairway Villas condominium complex at the Waikoloa Beach Resort. Appeal on 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 assessment. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. SETTLEMENTS Appellants were not present Mr. McCall informed the Board that a settlement with the appellants in the following cases had been reached with values as follows: CASE #15348 — KOBAYASHI, GORDON & LORI TMK 2-3-018-067-0000 Building value of $553,500 and land value of $166,600. CASE #15773 — PRIME A INVESTMENTS TMK 7-5-004-013-0000 Land value of $3,800,000. CASE #15769 — PRIME A INVESTMENTS TM K 7-5-004-031-0000 Land value of $3,822,000. 3 CASE #15805 — BP BISHOP ESTATES TMK 7-8-010-040-0000 Building value of $16,356,100 and land value of $11,090,500. CASE #15816 — BP BISHOP ESTATES TMK 7-8-010-086-0000 Building value of $375,100 and land value of $524,200. CASE #15824 — BP BISHOP ESTATES TMK 7-8-013-043-0000 Building value of $13,210,000 and land value of $8,072,600. A call for questions was made. Mr. Kualii moved to accept the settlements as read by Mr. McCall. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. OLD BUSINESS Mr. Masuda presented to the Board a revised draft of the proposed changes to the Board of Review rules and regulations. Mr. Masuda instructed the Board to review the changes and provide any input that they may have. A letter will be prepared on behalf of the Board to the Finance Director to submit the proposed rule changes. Mr. Masuda stated that any changes to the rules will require approval by the Finance Director and must be set for public hearing. Mr. Masuda will keep the Board informed as to its status. NEW BUSINESS Case No. 15177 — HINKLE, JOHN TMK 6-4-015-056-0000 Mr. McCall informed the Board that Case No. 15177 was presented to the Board as a settlement at its July 14th meeting in Kona. The settlement amounts listed an exemption in the amount of $120,000 which should not have been included on the appeals agenda. County is requesting that the Board amend the settlement amount as follows: Building value of $363,000 and land value of $286,000 with no exemption. A call for questions was made. Mr. Takai moved to amend the settlement for Case No. 15177 with building value at $363,000 and land value at $286,000 with no exemption. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. 0 ARNOLD, NEAL TMK 4-2-009-004-0000 & 4-2-009-005-0000 Request for Reconsideration of Denied Appeal A letter received from Neal Arnold requesting a reconsideration of the denial of his appeals due to untimely filing was presented to the Board. The Board reviewed the letter along with the original Notice of Appeals and denial letter sent from Chairman Murata to Mr. Arnold. After discussion on the matter, the Board acted as follows: Mr. Takai moved to deny the request to reconsider. 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. Request for reconsideration denied. Mr. Masuda stated that a letter will be drafted for Mr. Murata's signature informing Mr. Arnold of the Board's decision. Recessed: 11:18 am Reconvened: 1:30 pm CASE #15229 — ALDERSON, RICHARD TM K 2-6-003-001-0001 Present were appellant's wife Virginia Alderson. Mr. McCall presented for the County. Mr. Takai requested a recusal from the case. After questioned by Mr. Masuda, Chairman Murata denied Mr. Takai's request. Property located in the Hale Huki condominium complex in Hilo. Appeal on building value. Appellant presented her case. County presented their case and recommended a reduction in building value to $194,500 and sustain the land value. A call for questions was made. Mrs. Ford moved to reduce building value to $158,000 and land value to $11,300 for a total of $169,300. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15031 — ISHIGO, SAM TMK 2-8-017-056-0000 Present were appellant Sam Ishigo and County appraiser Marilyn Veincent. Appellant requested to withdraw his appeal for Case No. 15031. A call for questions was made. 5 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. CASE #15064 & 15061 — ISHIGO, AARON TMK 2-8-014-103-0000 Present were appellant's representative, Sam Ishigo, and County appraiser Marilyn Veincent. Property located in Honomu Village. Appeal on land value. Appellant's representative presented their case. County presented their case and recommended for Case No. 15061 a reduction in land value to $120,000 and for Case No. 15064 sustaining the land and building values. A call for questions was made. For Case No. 15061 Mr. Takai moved to reduce the land value to $120,000 as recommended by the County. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. For Case No. 15064 Mr. Takai moved to sustain the County's assessment. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15100 — DIVINSKI, MICHAEL TMK 2-7-011-002-0000 Appellant was not present. Present was County appraiser Marilyn Veincent. Property located on the Old Mamalahoa Highway in Pepeekeo. Appeal on building value. County presented their case together with any and all information provided by the appellant. County recommended sustaining the building value. A call for questions was made. Mrs. Ford moved to sustain the building value at $426,900 and land value remains the same. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15203 — ROBINSON, ALISA TMK 2-7-013-013-0000 Appellant was not present. Present was County appraiser Marilyn Veincent. Property located at Puumoi between Papaikou and Pepeekeo. Appeal on land value. 0 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 land value of $95,700. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15589 — CLAY, CHARLES & JELENA TMK 2-8-011-023-0000 Appellants were not present. Present was County appraiser Marilyn Veincent. Property located in Honomu on Akaka Falls Road. Appeal on land 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 values. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15624 — HALE, SHERRY TMK 3-4-003-054-0000 Appellant was not present. Present was County appraiser Marilyn Veincent. Property located in Ninole. 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 value. A call for questions was made. Mrs. Ford moved to sustain the County's building value of $247,300 and land value of $319,300. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15231 — ZEBALLOS-PERALTA, R / SHEAN-ZEBALLOS, S TMK 3-6-009-024-0000 Appellants were not present. Present was County appraiser Marilyn Veincent. Property located in Laupahoehoe above the Hawaii Belt Highway. Appeal on land value. 7 County presented their case together with any and all information provided by the appellant. County recommended reducing the land value to $133,000. A call for questions was made. Mr. Takai moved to accept the County's recommended reduced value of $133,000. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 2:50 pm Reconvened -2-55 pm CASE #15140 — CHAVDARIAN, CHARLES TMK 2-6-005-010-0021 Appellant was not present. Mr. McCall presented for the County. Property located in the Wainaku Terrace 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. Mrs. Ford moved to sustain the County's values for building at $118,900, land at $6,000 for a total of $124,900. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #16400,16401,16406,16407,16408,16409,16410 & 16411 — FIESTA, ISAAC & DESTRI TMK 2-8-023-043-0000 Appellants were not present. Mr. McCall presented for the County. Property located in Honomu. Appeal on land and building values affecting rollback taxes. 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 approve the recommendation of the roll back assessments for years 2002 through 2009. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 3:42 pm Reconvened -3-46 pm 0 SETTLEMENTS County presented to the Board a 5 -page Appeals Agenda containing information on 31 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 — 5 including the correction on page 3. 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 Next appeal hearings scheduled for tomorrow (Wednesday), September 15tH ADJOURNMENT Meeting adjourned at 3:54 p.m. Respectfully submitted, alzakd ON,ya) Swam Elizabeth (Nina) Swain, Secretary 9