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Home My WebLink About2010-10-20 BOR Meeting MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Wednesday, October 20, 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 #15019 — PETERSEN, JAMES TMK 7-5-015-009-0000 Present were appellant James Petersen. Mr. McCall presented on behalf of County Clerical Supervisor June Ban. Property located at 75-5721 Mamalahoa Highway in Holualoa. Appeal on homeowner's exemption and class. Appellant presented his case. County presented their case and recommended granting the homeowner's exemption. A call for questions was made. Mr. Takai moved to grant the home exemption as of January 1St and class changed to homeowner's class. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15722 — YABROF, JOANN TMK 8-4-009-018-0000 Present were appellant's representative, John Float, and County appraiser Angie Metriyakool. Property located on Keala O Keawe Road in Honaunau. Appeal on land value. Appellant's representative presented their case. County presented their case and recommended sustaining the assessed value. A call for questions was made. Mrs. Ford moved to grant the non -dedicated agricultural use as of January 1, 2010. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15292 — BEARD, PRAXEDES TMK 8-7-011-033-0000 Appellant was not present. Present was County appraiser Angie Metriyakool. Property located in the Kona Sea Ranch subdivision. 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 $166,800. A call for questions was made. Mr. Takai moved to reduce the assessment as recommended by the County to $166,800. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15043 — MARCHNER, TODD TMK 7-5-018-008-0115 Appellant was not present. Present was County appraiser Mike D'Amico. Property located in the Alii Cove condominium complex on Alii Drive. 2 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 and deny the exemption. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15112 — GOLES, BARBARA KAY TMK 7-5-008-003-0072 Appellant was not present. Mr. McCall presented on behalf of County Clerical Supervisor June Ban. Property located in the Kona Islander Inn. Appeal on homeowner's exemption. County presented their case together with any and all information provided by the appellant. County recommended granting the exemption and the homeowner's class. A call for questions was made. Mr. Takai moved to sustain the values but grant the homeowner's exemption and homeowner's class. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #16672 — MILLS, THOMAS & SUSAN TMK 7-7-018-028-0000 Appellants were not present. Mr. McCall presented on behalf of County Clerical Supervisor June Ban. Property located in the Kona Islander Inn. Appeal on homeowner's exemption. County presented their case together with any and all information provided by the appellant. County recommended granting the homeowner's exemption and class and accepting the appellants' values. A call for questions was made. Mr. Takai moved that the assessment be the taxpayer's values with building at $317,300, land at $90,500, exemption at $120,000 and grant the homeowner's class. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. 3 APPROVAL OF MEETING MINUTES Board Members were provided with copies of the August 10th and 11th meeting minutes. Discussion was held amongst the members and corrections were noted as follows: Minutes of August 11th Page 3, Case #15591 Change total amount in motion from $158,700 to $258,700 "...for a total amount of $258,700." Mr. Takai moved to accept the minutes of August 10th and 11th with changes as discussed. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. NEW BUSINESS Mr. McCall presented to the Board a memo received by the Real Property Tax Office addressed to the Board of Review from Amanda Martini, Accountant for Larry Mueller, requesting that the Board reconsider their request for an appeal on TMK 7-2-022-035-0000 Kona Villa 4 LLC. Mr. Mueller is the owner of Kona Villa 4 LLC. Discussion held amongst Members. Chairman Murata ruled to deny the request. A letter will be send to the taxpayer. Recessed: 10:15 am Reconvened: 1:30 pm CASE #15230 — MARTARANO, JOSEPH TMK 7-6-016-014-0002 Present were appellants Joe and Fran Martarano and County appraiser Mike D'Amico. Property located in the Kona Nalu condominium complex. Appeal on building value. Appellants presented their case. County presented their case and 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. 0 CASE #16004 — POLITO, JOSEPH TMK 7-8-010-093-0018 Present were appellant's representative, Janet Trout, licensed Realtor, and County appraiser Mike D'Amico. Property located in the Nahale O Keauhou condominium complex. Appeal on land and building values. Appellant's representative presented their case. County presented their case and recommended sustaining the assessment. A call for questions was made. Mrs. Ford 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 #15796 — INGRAM FAMILY TRUST 2001 TMK 7-8-013-003-0167 Present were appellants Bill and Shirley Ingram and County appraiser Mike D'Amico. Property located in Keauhou Kona Surf and Raquet Club. Appeal on land and building values. Appellants presented their case. County presented their case and recommended sustaining the assessment. A call for questions was made. Mrs. Ford 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 #15084 — BODDY FAMILY TRUST / BODDY, DEAN & MARY TMK 7-6-015-023-0039 Appellant was not present. Present was County appraiser Mike D'Amico. Property located in the Kona Bali Kai condominium complex. 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. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. 5 CASE #16594 — DICK, ROY TM K 7-8-011-012-0017 Appellant was not present. Mr. McCall presented on behalf of County Clerical Supervisor June Ban. Property located at 78-7045 Kaluna Street. Appeal on homeowner's exemption. County presented their case together with any and all information provided by the appellant. County recommended denying the exemption. A call for questions was made. Mr. Takai moved to sustain the County's valuation and deny the exemption. Seconded by Mr. Kualii. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 2:35 pm Reconvened:2:40 pm SETTLEMENTS County presented to the Board a 7 -page Appeals Agenda containing information on 46 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 7 of the appeals settlement agenda. Seconded by Mrs. Ford. A call for discussion was made. Motion passed by a vote of 4:0. CASE #15216 — BRINKERHOFF, WILLIAM & RENEE TMK 7-8-014-086-0008 Appellant was not present. Present was County appraiser Mike D'Amico. Property located in the Kahaluu Beach Club complex. 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. Mrs. Ford 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. 0 CASE #15102 —TERRY, RICHARD TMK 7-8-014-086-0009 Appellant was not present. Present was County appraiser Mike D'Amico. Property located in the Kahaluu Beach Club complex. 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. 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. OLD BUSINESS No discussion held on old business. NEW BUSINESS No discussion held on new business. ANNOUNCEMENTS Complaint hearing will be held on November 16th at 9:00 a.m. in Hilo at the Aupuni Center Conference Room. Mr. Masuda instructed the Members to forward information for the preparation of the annual report to Nina Swain, Secretary, for preparation of report draft which will be reviewed after complaint hearing. Mr. Masuda thanked Mr. Murata for his five years of service to the Board as his term expires at the end of this year. ADJOURNMENT Meeting adjourned at 2:55 p.m. Respectfully submitted, F�zdea (1111aa) Y'Vzr Secretary 7