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Home My WebLink About2016-08-16 BOR Minutes TAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Tuesday, August 16, 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, Grace Reinhard, Richard Dinges, Wesley Takai and Melvin Ventura; Deputy Corporation Counsel Belinda Castillo Hall; Real Property Tax Administrator Stanley Sitko, Acting Real Property Tax Assistant Administrator Keita Jo and Real Property Appeals Board Clerk Elizabeth Nina Swain. STATEMENTS FROM THE PUBLIC There were no statements from the public. APPROVAL OF MEETING MINUTES Board was provided with meeting minutes from the July 12 and 13, 2016, meetings for approval. The following corrections were noted:  July 13, 2016 Minutes Pages 2 and 3 o Mr. Takai stated that the motion on page 3 was incorrect as to the land classification of “agricultural” instead of “apartment”. th o Mr. Takai moved to correct the motion on page 3 of the July 13 minutes to state that the land classification should remain as apartment as originally assessed by the County. Seconded by Mr. Dinges. A call for discussion was made. Motion passed by a vote of 5:0. No other corrections were noted. A call for questions was made. Mr. Dinges moved to accept the minutes as corrected. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. 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 #25324 – AMON-WILKINS, RIO S TMK 2-4-061-010-0000 Present were appellant Rio Amon-Wilkins and County Clerical Supervisor Pohai Kelson. Property located on Oneawa Place in the Mauna Kai Circle subdivision in Hilo. Appeal on the denial of homeowner’s exemption and property class. Appellant presented his case. County presented their case and recommended sustaining the disallowance. A call for questions was made. Mr. David moved to sustain the County’s position. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. CASE #25414 – HALE, MICHAEL W TMK 1-3-031-059-0000 Appellant was not present. It was noted for the record that the appellant received his notice of hearing on July 27, 2016. Present for the County was Clerical Supervisor Pohai Kelson. Property located on Hookupu Street in the Leilani Estates subdivision. Appeal on denial of homeowner’s exemption and property class. County presented their case together with any and all information provided by the appellant. County recommended sustaining the disallowance of the exemption. A call for questions was made. Mr. Takai moved to sustain the County’s decision to deny the exemption with no exemption granted for the entire year of 2016. Seconded by Mr. Dinges. A call for discussion was made. Motion passed by a vote of 5:0. 2 CASE #25327 – BECKON, WILLIAM N TMK 1-3-035-017-0000 Appellant was not present. It was noted for the record that the appellant contacted the division to inform that he would not be attending. Present for the County was appraiser Dori Hoohuli. Property located on Nohea Street in the Leilani Estates subdivision. 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. Mr. Takai moved to sustain the County’s value. Seconded by Mrs. Reinhard. A call for discussion was made. Motion passed by a vote of 5:0. CASE #25612 – KOHL, KEITH J TMK 2-4-004-118-0000 Appellant was not present. It was noted for the record that the appellant contacted the division to inform that he would not be attending and submitted additional documentation for his case. Present for the County was appraiser Shannon Arquitola. Property located on Ainalako Road in the Waiakea Homesteads. Appeal on land value. County presented their case together with any and all information provided by the appellant. County recommended sustaining the land value at $153,900. A call for questions was made. Mr. Takai moved to sustain the County’s assessment. Seconded by Mr. Ventura. A call for discussion was made. Motion passed by a vote of 5:0. Recessed: 10:03 a.m. Reconvened: 10:15 a.m. CASE #25328 – KAU ROYAL HAWAIIAN COFFEE & TEA LP TMK 9-5-008-001-0000 Appellant was not present. It was noted for the record that the appellant signed and received their notice of hearing and the return receipt was received at the Real Property Tax office on July 28, 2016. Present for the County was appraiser Nicholas Bassis. Property located Mauka of the town of Naalehu in Kau. Appeal on land value. 3 County presented their case together with any and all information provided by the appellant. County recommended sustaining the land value at $1,688,300 and reduce the building value to $-0- as there is no building on the property. A call for questions was made. Mr. Takai moved to sustain the County’s land value of $1,616,100 and reduce the building to $-0-. Seconded by Mrs. Reinhard. A call for discussion was made. Motion passed by a vote of 5:0. CASE #25329 – KAU ROYAL HAWAIIAN COFFEE & TEA LP TMK 9-5-008-008-0000 Appellant was not present. It was noted for the record that the appellant signed and received their notice of hearing and the return receipt was received at the Real Property Tax office on July 28, 2016. Present for the County was appraiser Nicholas Bassis. Property located Mauka of the town of Naalehu in Kau. 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 $69,900. A call for questions was made. Mr. Takai moved to reduce the land value assessment to $69,900. Seconded by Mr. David. A call for discussion was made. Motion passed by a vote of 5:0. CASE #25389 – ISLAND HARVEST ORGANICS LLC TMK 1-3-047-001-0000 County presented to the Board appellants’ request to withdraw their appeal. A call for questions was made. Mr. Dinges moved to accept the withdrawal. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. SETTLEMENTS – 9:00A APPEALS AGENDA County presented to the Board a 3-page Appeals Agenda containing information on 12 cases that had reached settlement agreements between the County and the respective appellants. A copy of the agenda is attached hereto as Exhibit A. Mrs. Reinhard questioned the land value for Case Nos. 25577 and 25576. County appraiser Nicholas Bassis responded. Mr. David questioned the land value in Case No. 25222. County appraiser Dionne Costa responded. 4 Mr. Takai questioned the land value in Case No. 25224. County appraiser Shannon Arquitola responded. Mr. Takai questioned the land value in Case No. 25212. County appraiser Dori Hoohuli responded. Mr. David questioned the land value in Case No. 25351. County appraiser Dori Hoohuli responded. A call for questions was made. Mr. Takai moved to accept the settlements on pages 1 through 3. Seconded by Mr. Ventura. A call for discussion was made. Motion passed by a vote of 5:0. Recessed: 10:50 a.m. Reconvened: 1:30 p.m. CASE #25219 – ROGERS, DAVID TMK 1-5-018-035-0000 Present were appellant David Rogers and County Clerical Supervisor Pohai Kelson. th Property located on 26 Avenue in the Hawaiian Paradise Park subdivision. Appeal on homeowner’s exemption disallowance. Appellant presented his case. County presented their case and recommended sustaining the denial of the exemption. A call for questions was made. Mr. Dinges moved to sustain the disallowance by the County. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4-1 with Mr. David voting against the motion. CASE #25226 – LAU KONG, MARGO R TMK 4-5-019-018-0000 Present were appellant Margo Lau Kong and County Clerical Supervisor Pohai Kelson. Property located on Plumeria Street in the Namoku subdivision. Appeal on homeowner’s exemption disallowance. Appellant presented her case. County presented their case and recommended sustaining the denial of the exemption. A call for questions was made. Mr. Takai moved to grant the exemption for the homeowner. Seconded by Mr. Ventura. A call for discussion was made. Motion passed by a vote of 5:0. 5 WITHDRAWN CASES County presented to the Board appellant’s request to withdraw their appeals for the following cases: Case No. 25280 TMK 9-4-002-003-0000 EUPHONOS INVESTMENTS LLC Case No. 25281 TMK 9-4-002-050-0000 EUPHONOS INVESTMENTS LLC Case No. 25282 TMK 9-4-002-051-0000 EUPHONOS INVESTMENTS LLC Case No. 25283 TMK 9-4-002-052-0000 EUPHONOS INVESTMENTS LLC Case No. 25286 TMK 9-4-002-054-0000 EUPHONOS INVESTMENTS LLC Case No. 25288 TMK 9-4-002-056-0000 EUPHONOS INVESTMENTS LLC Case No. 25289 TMK 9-4-002-057-0000 EUPHONOS INVESTMENTS LLC Case No. 25290 TMK 9-4-002-058-0000 EUPHONOS INVESTMENTS LLC Case No. 25356 TMK 9-4-010-022-0000 EUPHONOS INVESTMENTS LLC A call for questions was made. Mr. Ventura moved to accept the withdrawals as presented. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. CASE #25668 – CAMPBELL, NAOMI I TMK 4-5-004-034-0000 County presented to the Board appellant’s request to withdraw her appeal. A call for questions was made. Mr. Takai moved to accept the withdrawal of the appeal as presented. Seconded by Mr. Dinges. A call for discussion was made. Motion passed by a vote of 5:0. CASE #25285 – EUPHONOS INVESTMENTS LLC TMK 9-4-002-053-0000 Appellant was not present. Board was presented with an executed settlement agreement between the appellant and the County with an agreed to land value of $8,400. A call for questions was made. Mr. Dinges moved to accept the settlement as presented. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. CASE #25287 – EUPHONOS INVESTMENTS LLC TMK 9-4-002-055-0000 Appellant was not present. Board was presented with an executed settlement agreement between the appellant and the County with an agreed to land value of $8,700. A call for questions was made. 6 Mr. Takai moved to accept the settlement with land value at $8,700. Seconded by Mr. Ventura. A call for discussion was made. Motion passed by a vote of 5:0. SETTLEMENTS – 1:30P APPEALS AGENDA County presented to the Board a 1-page Appeals Agenda containing information on 5 cases that had reached settlement agreements between the County and the respective appellants. A copy of the agenda is attached hereto as Exhibit B. Mr. David questioned the land values for Case Nos. 25345 and 25348. Mr. Jo responded on behalf of the County. A call for questions was made. Mr. Takai moved to accept the settlements for the 1:30 agenda as presented. Seconded by Mr. Dinges. A call for discussion was made. Motion passed by a vote of 5:0. OLD BUSINESS No old business discussed. NEW BUSINESS No new business discussed. ANNOUNCEMENTS No announcements were made. ADJOURNMENT Meeting adjourned at 2:41 p.m. Respectfully submitted, Elizabeth (Nina) Swain Elizabeth (Nina) Swain Real Property Appeals Board Clerk 7 • al m m co N O_ 1 N O_ -1 N O_ m N O_ m N O_ 1 N O 73-S r 00) - r o O) r N A m r Aco r N O -i m O m m m N T ao m O m A 3 r N K r 0 3 r 0 Ts 3 r T. M r 3 r CO m 0 r S.) m 0 r G) m 0 r w m 0 r c.+ m 0 r Y m 0 r Z r co I 5 m o Zr- m o 1 D m o Zr- m o --I Zr- m o Zr- - m bo O Zl N :Z) N . .Z) N i Zl N i 73 N N J 13 W -o .Zl co 'D .'SI co .Z7 W xl - W T .Z) 0 W r Z7 0 (� d r0 5. O Q ro O W r0 O W o r0 o W O V z (0 W 0 (� co n W (7 CO )o0 co0 (7 W o O m m o O m m o O m m o 0 m m o 0 m m o O m m o Co 0 o 0 o 0 73 o 0 7J o 0 73 o 0 0 W o -1 0 o o -( o -( 0 .so -I O v m m `m z m m c 73 co m XI p O p O p 0 p O p O 0 v m co m •(O co m N m -t4 co m z m v A p O O O 0 O co o m m m m c X v — (n m v (n m (n m CO m v (n 0 v (n'. D t F .TC11 iZo D (^' r zOsW 0 (n m D T ? 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