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Home My WebLink About2016-07-13 BOR MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Wednesday, July 13, 2016 Aupuni Center Conference Room Hilo, Hawaii CALL TO ORDER Chairman Donald David called the meeting to order at 9:00 a.m. Present were: Board Members Donald David, Wesley Takai, Richard Dinges and Grace Reinhard; Deputy Corporation Counsel Belinda Castillo Hall; Deputy Director Lisa Miura; Acting Real Property Tax Assistant Administrator Keita Jo and Real Property Appeals Board Clerk Elizabeth Nina Swain. Absent were: Board Member Melvin Ventura STATEMENTS FROM THE PUBLIC There were no statements from the public. TAX APPEAL CASE HEARINGS Note: Prior to the start of the case hearings, Deputy Corporation Counsel Belinda Castillo Hall advised all Appellants and the Department of 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. 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. CASE #25294 — PEEBLES, WILLIAM C TM 9-4-003-031-0000 Present were appellant William Peebles and County appraiser Dionne Costa. Property located mauka of Kiolakaa Road in Kau. Appeal on building and land values. Appellant presented his case. County presented their case and recommended reducing the land value to $61,400 and building value to $461,000. A call for questions was made. Mr. Takai moved to accept the County's recommended reduction in land value to $61,400 and building value to $461,000. Seconded by Mrs. Reinhard. A call for discussion was made. Motion passed by a vote of 4:0. CASE #25619 & #25471 MILL SITE INVESTMENT I LLC; MILL SITE INVESTMENT II LLC TMK 9-3-002-016-0000; 9-3-002-017-0000 Present was appellants' representative Dana Kenny, Vice -President and Principal Broker of Savio Realty. Present for the County was appraiser Nicholas Bassis. Property located in the South Point area in Kau. Appeal on the property class, denial of agricultural use. Appellants' representative presented their case. County presented their case and recommended reducing the land value to $149,400 for Case No. 25619 and to $250,500 for Case No. 25471. A call for questions was made. Mr. Takai moved to grant the agricultural values for Case No. 25619 at $11,700 and Case No. 25471 at $44,400. Seconded by Mrs. Reinhard. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 9:57 a.m. Reconvened: 10:10 a.m. CASE #25503 — ROMAN CATHOLIC CHURCH, STATE OF HAWAII TMK 9-6-017-036-0000 Appellant was not present. It was noted for the record that the notice of hearing was delivered to the appellant on June 17, 2016. Present for the County was appraiser Nicholas Bassis. Property located on Ohia Street in Pahala, District of Kau. Appeal on property class. County presented their case together with any and all information provided by the appellant. County recommended reducing the land value to $41,700. A call for questions was made. 2 Mr. Takai moved to reduce the land value to $41,700 with the exemption remaining at 22% and land classification remain as agricultural. Seconded by Mrs. Reinhard. A call for discussion was made. Motion passed by a vote of 4:0. WITHDRAWN CASES County presented to the Board appellants' requests to withdraw their appeals for the following cases: Case No. 25334 TMK 1-3-007-004-0000 ROMAN CATHOLIC CHURCH — STATE OF HAWAII Case No. 25335 TMK 1-3-007-005-0000 ROMAN CATHOLIC CHURCH — STATE OF HAWAII Case No. 25607 TMK 2-4-009-135-0000 BUFFINGTON FAMILY TRUST Case No. 25591 TMK 9-6-008-032-0000 WEIL, JOSHUA BARNABY/ WEIL, SETH HALSEY A call for questions was made. Mr. Takai moved to accept the four withdrawals. Seconded by Mr. Dinges. A call for discussion was made. Motion passed by a vote of 4:0. CASE #25260 & #25261 — KONA THREE LLC TMK 7-6-021-016-0000; 7-6-021-017-0000 Board was presented with appellant's request to reschedule Case Nos. 25260 and 25261. A call for questions was made. Mr. Dinges moved to reschede Case Nos. 25260 and 25261 to September 13th at 9:00 a.m. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #25265, 25266, 25267 & 25268 — KV3 LLC TMK 7-6-027-128-0000; 7-6-027-129-0000; 7-6-027-138-0000; 7-6-027-150-0000 Board was presented with appellant's request to reschedule Case Nos. 25265, 25266, 25267 and 25268. A call for questions was made. Mr. Dinges moved to reschedule all four cases to September 13th at 9:00 a.m. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. SETTLEMENTS — 9:OOA APPEALS AGENDA County presented to the Board a 3 -page Appeals Agenda containing information on 15 cases that had reached settlement agreements between the County and the respective appellants. A copy of the agenda is attached hereto as Exhibit A. 3 Mr. David questioned the exemption amount for Case No. 25336. County appraiser Shannon Arquitola responded. Correction made to the appeals agenda to note the need to calculate the homeowner's exemption for Case No. 25336 according to the agreed to settlement amounts. Mr. David questioned the building value for Case No. 25278. County appraiser Dionne Costa responded. Mr. Dinges questioned the land value for Case No. 25449. County appraiser Dionne Costa responded. A call for questions was made. Mr. Takai moved to accept the settlements on pages 1 through 3 with the amendment for Case No. 25336 as to the exemption. Seconded by Mrs. Reinhard. A call for discussion was made. Motion passed by a vote of 4:0. OLD BUSINESS No old business discussed. NEW BUSINESS No new business discussed. ANNOUNCEMENTS Mr. Takai made a general comment as to the division's decision to forward issues and requests submitted by taxpayers to the Board of Review to review and decide upon. Mr. Takai stated that he felt it was the proper route for the division to follow and commended them for doing so. Next meeting scheduled for August 16th at 9:00 a.m. in Hilo. 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