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HomeMy WebLinkAbout2010-10-19 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Tuesday, October 19, 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 #15276 — SCHULZ, UWE TM 7-4-018-100-0000 Present was appellant Uwe Schulz. Mr. McCall informed the Board that a settlement had been reached with the appellant for a building value of $145,300 and land value of $139,200 for a total of $284,500. A call for questions was made. Mr. Takai moved to accept the settlement with building value at $145,300 and land value of $139,200. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15287 — LEE, BRIAN TMK 7-4-004-030-0000 Present were appellant Brian Lee and County appraiser Mary Ann Todd -Waller. Property located at Kealakehe Homesteads. Appeal on building value. Appellant presented his case. County presented their case and recommended reducing the building value to $1,074,200 and sustaining the land value. A call for questions was made. Mr. Takai moved to accept the County's proposal of building value to $1,074,200 and land value remaining at $229,900. 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 reduce the building value to $1,020,000 and land remaining $229,900 with the exemption at $120,000. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15699 — PATTON, HUGH III & BETTY TM 7-4-009-110-0000 Present were appellants Hugh and Betty Patton and County appraiser Mary Ann Todd - Waller. Property located on Tomi Tomi Drive in the Kealakehe Homesteads. Appeal on land value. Appellants presented their case. County presented their case and recommended reducing the land value to $230,000. A call for questions was made. Mrs. Ford moved to accept County's recommendation of $230,000. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #16297 — HOUSEL, FRED TM K 7-4-004-061-0000 Present were appellants Fred and Barbara Housel, appellant's representative, Peter Lasich, licensed appraiser, and County appraiser Mary Ann Todd -Waller. 2 Property located at 74-5063 Tomi Tomi Drive. Appeal on building value. Appellants presented their case. County presented their case and recommended a reduction in building value to $643,000. A call for questions was made. Mrs. Ford moved to accept the recommendation of building value to $643,000 and land value sustained at $35,300. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 10:41 am Reconvened: 10:56 am CASE #15678 — WAIKOLOA PROPERTIES INC, ET AL TMK 6-8-002-004-0000 Appellant was not present. Present was County appraiser John Totten. Property located on Mamalahoa Highway near the top of Waikoloa Road. 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. Mrs. Ford moved to sustain the County's assessed values. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #16123 — CANNON, WILLIAM TMK 6-8-027-005-0000 Appellant was not present. Present was County appraiser John Totten. Property located in Champion Ridge at Mauna Lani. 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 $825,200. A call for questions was made. Mr. Takai moved to accept the County's recommendation to lower the land value to $825,200. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. 3 CASE #15220 — BAKER, KAOLINOOKALANI & LOUTA, PATRICIA TM K 7-4-009-111-0000 Appellant was not present. Present was County appraiser Mary Ann Todd -Waller. Property located at Kealakehe Homesteads. 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 assessment. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 11:28 am Reconvened: 1:30 pm CASE #15223 — OHARA, KAORU/PRESIDENT OF PUMPKINHOUSE INC TMK 7-6-027-029-0000 Present was appellant's representative, Ken Nakashima. Mr. McCall informed the Board that a settlement had been reached with the appellant for a building value of $389,500 and land value of $197,100. A call for questions was made. Mr. Takai moved to accept the settlement for building value at $389,500 and land value at $197,100. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15595 — BOEHM, HAROLD STANFORD TMK 7-3-024-078-0001 Present were appellants Harold and Terry Boehm and County appraiser Mary Ann Todd - Waller. Property located in Kaloko Mauka above Costco. Appeal on land and building values and homeowner's exemption. Appellants presented their case. County presented their case and recommended a reduction in building value to $614,200 and land value to $203,400. A call for questions was made. Mrs. Ford moved to reduce the building value to $573,200 and land value to $203,400 for a total of $776,600 and exemption denied. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. 0 Recessed: 2:06 pm Reconvened -2-17 pm CASE #15674 — ANGELO, BARBARA & NORMAN TMK 7-6-002-005-0000 Present were appellant Barbara Angelo and County appraiser Robert Price. Property located in Holualoa 1St and 2nd Appeal on land value. Appellant presented their case. County presented their case. Upon questions from the Board, County requested that the case be recessed to allow the appraiser to return to the office to obtain the requested information for the Board. Mr. Murata called for a recess on Case No. 15674. CASE #15307 — PATTERSON, DAVID JR. TMK 7-3-024-120-0000 Present were appellants Dave and Tara Patterson and County appraiser Mary Ann Todd - Waller. Property located in Kaloko Mauka. Appeal on building value. Appellants presented their case. County presented their case and recommended a reduction in building value to $545,100 and sustaining the land value. A call for questions was made. Mrs. Ford moved to reduce the building value to $507,000 and land remaining at $293,000. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. (Continued) CASE #15674 — ANGELO, BARBARA & NORMAN TMK 7-6-002-005-0000 Mr. Murata called for the reconvening of Case No. 15674. County provided the Board with the requested information for their review. A call for questions was made. Mr. Takai moved to reduce the land value to $134,600. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15236 — SHEFF, KAREN & LAWRENCE TMK 7-6-004-048-0000 Present were appellants Lawrence and Karen Sheff and County appraiser Robert Price. 5 Property located at 76-5919 Mamalahoa Highway in Holualoa. Appeal on land and building values. Appellants presented their case. County presented their case. A call for questions was made. Mr. Takai moved to sustain the County's building value at $599,500 and reduce the land value to $333,100 for a total of $932,600. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15052 —JOHNSON, RAYMOND TMK 7-6-012-067-0000 Appellant was not present. Mr. McCall informed the Board that a settlement had been reached with the appellant in Case No. 15052 with a building value of $461,600, land value of $228,000 and exemption at $160,000. A call for questions was made. Mrs. Ford moved to accept the settlement agreement with building at $461,600, land at $228,000 and exemption of $160,000. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15537 — VIDANA, NANCY & ANTHONY JR. TM K 7-6-023-001-0000 Appellants were not present. Present was County appraiser Robert Price. Property located at 76-6310 Kololia Street. Appeal on land and building values. County presented their case together with any and all information provided by the appellants. 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. Recessed: 4:03 pm Reconvened: 4:10 pm (RE -OPENED) CASE #15236 — SHEFF, KAREN & LAWRENCE TMK 7-6-004-048-0000 Mr. Masuda informed that the appellants in Case No. 15236 requested to have their case re- opened. Upon the completion of their case heard earlier, the appellants found a settlement 0 letter that was sent to them from County appraiser Robert Price. The letter contained an settlement offer from the County which was lower in value than the amount that the Board had established earlier. The appellants wished to re -open the case to accept the settlement offer from the County. A call for questions was made. Mrs. Ford moved to reopen Case No. 15236. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. Mr. McCall presented to the Board the settlement values offered to the appellants: building value of $400,000 and land value of $400,000 with an exemption of $120,000. A call for questions was made. Mrs. Ford moved to reduce the building value to $400,000 and land to $400,000 as proposed by the County for a total of $800,000 with an exemption of $120,000. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15463 — ELDRIDGE, DAVID TM K 7-3-005-121-0000 Appellant was not present. Present was County appraiser Mary Ann Todd -Waller. Property located between Ooma Plantation and Kona Palisades. Appeal on land and building values. County presented their case together with any and all information provided by the appellant. County recommended a reduction in building value to $235,900 and sustaining the land value. A call for questions was made. Mrs. Ford moved to accept the revised building value to $235,900 and land value remain at $465,200 for a total assessment of $701,100. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15304 — OKAMOTO, ALAN TMK 7-3-005-126-0000 Appellant was not present. Mr. McCall presented for the County. County recommended that the Board accept the appellant's value. A settlement offer, which included the appellant's proposed values of building at $350,000, land at $190,600 and exemption at $120,000, was sent to the appellant for approval but has not been acknowledged and returned by the appellant. A call for questions was made. Mr. Takai moved to accept the appellant's values of building at $350,000, land at $190,600 and the exemption remaining at $120,000. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. 7 CASE #15534 — DUNGATE, MICHAEL TMK 7-3-029-049-0000 Appellant was not present. Mr. McCall informed the Board that a settlement had been reached with the appellant for a building value of $493,700, land value of $190,800 and exemption of $160,000. A call for questions was made. Mr. Takai moved to accept the settlement in Case No. 15534 with building value at $493,700, land value at $190,800 and exemption at $160,000. 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 5 -page Appeals Agenda containing information on 30 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 5 of the appeals 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 No announcements were made. ADJOURNMENT Meeting adjourned at 4:32 p.m. Respectfully submitted, F�zdea (1111aa) Y'Vzr Secretary 0