The URL can be used to link to this page

Home My WebLink About2010-09-21 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Tuesday, September 21, 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. APPROVAL OF MEETING MINUTES Board Members were provided with copies of the August 3, 4, 10 and 11 meeting minutes. Discussion was held amongst the Members as to corrections in the minutes. Corrections were noted as follows: Minutes of August 3rd Page 4, Change 1410,000" to 1410,100" 2nd paragraph (top) "....for a total value of $410,100...." Minutes of August 3rd Page 8, Case #15010 Change "16083" to "15010" 2nd paragraph "Mr. Takai moved to reopen Case No. 15010." No other corrections noted. Mr. Takai moved to accept the minutes of August 3rd and 4t" with corrections as stated. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. 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 #15262 — JOHNSON, JOHN ROBERT TMK 7-9-003-008-0000 Present were appellant John Johnson and County appraiser Angie Metriyakool. Property located on Hooper Road in Honalo. 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 to sustain the County's land and building assessments. Seconded by Mrs. Ford. A call for discussion was made. Motion failed by a vote of 2:2 with Mr. Murata and Mrs. Ford voting against the motion. Mrs. Ford moved to sustain the building value of $1,000 and land reduced to $499,000 for a total of $500,000. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15118 — MILLER, MARK TMK 7-7-018-004-0000 Present were appellant Mark Miller and County appraiser Robert Price. Property located at 77-6476 Princess Keelikolani. Appeal on land and building values. Appellant presented his case. County presented their case and recommended sustaining the assessment. A call for questions was made. 2 Mrs. Ford moved to accept sustain the County's values. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15574 — MOSS, SUSAN & SANBORN, J WILLIAM TMK 6-4-006-049-0000 Present were appellants Susan Moss and William Sanborn. Mr. McCall presented on behalf of Clerical Supervisor June Ban. Also present was County appraiser John Totten Property located at 64-5176 Kamamalu Street in Kamuela. Appeal on land and building values and denial of homeowners class. Mr. McCall informed the Board that a settlement had been reached with the appellants with building value at $448,500, land value at $280,800 and exemption at $160,000. The denial of the homeowners class was the issue for the hearing. Appellants presented their case. County presented their case and recommended sustaining the denial. A call for questions was made. Mr. Takai moved to continue the hearing to allow the County to obtain an expert from the Planning Department to explain the home occupation guidelines or a letter from them explaining the issue. No second was received to the motion. Motion dies. Mrs. Ford moved to accept the settlement values of building at $448,500 and land at $280,800 with exemption at $160,000 and deny the homeowners class. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 3:1 with Mr. Takai voting against the motion. CASE #15560 & 15562 — SANBORN TRUST, J WILLIAM TMK 6-8-001-008-0002 and 6-8-001-008-0003 Present were appellant J. William Sanborn. Mr. McCall presented for the County. Property located across the highway from the Waimea/Kohala Airport. Appeal on land and building values. Appellant presented his case. County presented their case and recommended the following: Case No. 15560 reducing the land value to $527,700 and reducing the building to $241,800; Case No. 15562 reducing the land value to $420,400. A call for questions was made. For Case No. 15560, Mrs. Ford moved to reduce the building value to $166,200 and land value to $527,700. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. 3 For Case No. 15562, Mr. Takai moved to accept the County's recommendation to lower the land value to $420,400. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by 4:0. Recessed: 10:40 am Reconvened: 10:45 am CASE #15288 — KARKHECK, JAMES TM K 8-1-023-021-0000 Present were appellant James Karkheck with wife Sarah Armstrong -Jones and County appraiser Angie Metriyakool. Property located at 81-2126 Haku Nui Road in Captain Cook. Appeal on building value. Appellant presented his case. County presented their case and recommended sustaining the assessed value. A call for questions was made. Mrs. Ford moved to sustain the County's value. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15528 — BURKHALTER, MARK, ET AL TMK 7-7-006-025-0000 Present were appellant Mark Van Pernis and County appraiser Robert Price. Property located at Pahoehoe 1St in Kailua-Kona. Appeal on land value. Appellant presented his case. County presented their case and recommended sustaining the assessment. A call for questions was made. Mrs. Ford moved to reduce the land value to $107,100. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 11:37 am Reconvened: 11:44 am CASE #15226 — ALII COCONUT INC TMK 7-8-014-076-0000 Appellant was not present. Present was County appraiser Robert Price. Property located on Alii Drive in Kailua-Kona. 0 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 assessment. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15264 — RISTOW, MICHAEL TMK 7-7-021-022-0000 Appellant was not present. Present was County appraiser Robert Price. Property located on Kupuna Street in Komohana Kai 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 assessment including the home exemption. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 11:53 am Reconvened: 1:30 pm WITHDRAWN CASES Mr. McCall informed the Board of appellants' requests for the withdrawal of appeals in the following cases: Case #15986 — Wallace Theater Corp TMK 7-4-020-012-0000 Case #16009 — LB 2006-LLF C5 Kanani Nani LLC TMK 7-8-010-059-0000 Case #16097 — LB 2006-LLF C5 Kanani Nani LLC TMK 7-8-012-058-0000 A call for questions was made. Mr. Takai moved to accept the withdrawals in Case Nos. 15986, 16009 and 16097. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. 5 SETTLEMENTS Mr. McCall informed the Board of settlements that were reached with appellants as follows: Case No. 15984 — BRE/Waikoloa LLC TMK 6-9-007-008-0000 Building value of $47,710,600 and land value of $11,994,800 Case No. 16061 — LB 2006-LLF C5 Kani Nani LLC TMK 7-8-010-038-0000 Building value of $27,274,500 and land value of $8,740,900 Case No. 16069 — LB 2006-LLF C5 Kani Nani LLC TMK 7-8-010-039-0000 A call for questions was made. Mr. Takai moved to accept the settlements as read by Mr. McCall. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 4:0. County presented to the Board a 9 -page Appeals Agenda containing information on 58 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. Kualii moved to accept the settlements on pages 1 through 9 with correction to Case No. 15563. 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 to be held in Kona on October 19th and 20th. Complaint hearing to be held in Hilo on November 16th 0 ADJOURNMENT Meeting adjourned at 1:40 p.m. Respectfully submitted, F�zdCa (1111aa) Y'Vzr Secretary