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Home My WebLink About2016-08-17 BOR Minutes TAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Wednesday, August 17, 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. 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 #25437 – ROSS, MARY SUE TMK 2-8-017-019-0000 Present were appellant Mary Ross and County Clerical Supervisor Pohai Kelson. Property located on the Old Mamalahoa Highway in Honomu. Appeal on the denial of the homeowner’s exemption. Mr. David recused himself from participating in the case due to previous professional services rendered to the appellant. Vice-Chairman Takai took over and proceeded with the hearing of the case. Appellant presented her case. County presented their case and recommended sustaining the disallowance. A call for questions was made. Mr. Ventura moved to sustain the County’s disallowance of the exemption. Seconded by Mr. Dinges. A call for discussion was made. Motion passed by a vote of 4:0 with Mr. David recused. CASE #25388 – KAU SUNSHINE LLC TMK 9-5-020-074-0000 Present were Charles Envy, husband of company owner Monika Mallick, and County appraiser Nicholas Bassis. Property located on the upper road between Naalehu and Pahala. Appeal on land value. Appellant’s representative presented their case. County presented their case and recommended reducing the land value to $271,800. A call for questions was made. Mr. Dinges moved to sustain the County’s recommendation to reduce the land to $271,800. No second received. Motion died. Mr. Takai moved to grant the ag use for $41,600 on this property for 2016. Seconded by Mr. Ventura. A call for discussion was made. Motion passed by a vote of 5:0. CASE #25387 – KAU SUNSHINE LLC TMK 9-5-020-001-0000 Present were Charles Envy, husband of company owner Monika Mallick, and County appraiser Nicholas Bassis. Property located on the upper road between Naalehu and Pahala. Appeal on land value. Appellant’s representative presented their case. County presented their case and recommended reducing the land value to $244,500. A call for questions was made. Mr. Takai moved to grant the ag use value for the property at $32,700. Seconded by Mrs. Reinhard. A call for discussion was made. Motion passed by a vote of 5:0. 2 CASE #25500 – KAU SUNSHINE LLC TMK 9-5-020-071-0000 Present were Charles Envy, husband of company owner Monika Mallick, and County appraiser Nicholas Bassis. Property located on the upper road between Naalehu and Pahala. Appeal on the removal from the ag use program. Appellant’s representative presented their case. County presented their case and recommended reducing the land value to $127,100. A call for questions was made. Mr. Takai moved to grant the ag use assessment for this property at $7,500. Seconded by Mrs. Reinhard. A call for discussion was made. Motion passed by a vote of 5:0. CASE #25501 – KAU SUNSHINE LLC TMK 9-5-020-076-0000 Present were Charles Envy, husband of company owner Monika Mallick, and County appraiser Nicholas Bassis. Property located on the upper road between Naalehu and Pahala. Appeal on land value and disallowance of ag use. Appellant’s representative presented their case. County presented their case and recommended reducing the land value to $44,900. A call for questions was made. Mr. Takai moved to grant the ag assessment at $700. Seconded by Mrs. Reinhard. A call for discussion was made. Motion passed by a vote of 5:0. Recessed: 10:37 a.m. Reconvened: 10:53 a.m. CASE #25496 – MALLICK, MONIKA TMK 2-7-037-032-0000 Present were appellant’s husband, Charles Envy. Board was presented with a settlement agreement that was reached between the appellant and the County with a land value of $397,900 and building value of $701,800 along with the withdrawal of the portion of the appeal requesting a homeowner’s exemption. A call for questions was made. 3 Mr. Takai moved to accept the settlement as read and the withdrawal of the exemption. Seconded by Mr. Ventura. A call for discussion was made. Motion passed by a vote of 5:0. CASE #25322 – TAHARA, TYSON TMK 1-4-083-018-0000 Appellant was not present. The appellant’s representative, Richard Tahara, provided notification that they would not be attending the hearing. Present for the County was Clerical Supervisor Pohai Kelson. Property located on Hilo Road in the Nanawale Estates subdivision. Appeal on disallowance from the Affordable Rental Housing program. County presented their case together with any and all information provided by the appellant. County recommended sustaining the disallowance. A call for questions was made. Mr. Takai moved to accept the denial of the affordable rental land classification for the property. Seconded by Mrs. Reinhard. A call for discussion was made. Motion passed by a vote of 5:0. CASE #25321 – TAHARA, RICHARD TMK 1-4-083-019-0000 Appellant was not present and did provide notification that he would not be attending the hearing. Present for the County was Clerical Supervisor Pohai Kelson. Property located on Kapuna Road in the Nanawale Estates subdivision. Appeal on property class. County presented their case together with any and all information provided by the appellant. County presented a settlement agreement entered into with the appellant for a land value of $3,400 and building value of $148,700. County recommended sustaining the disallowance of the application for the affordable rental program. A call for questions was made. Mr. Ventura moved to accept the settlement for the land and building values and sustain the disallowance of the affordable rental exemption. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. CASE #25506 – MALLICK, THEODORA TMK 2-7-037-004-0000 Appellant was not present. 4 Board was presented with appellant’s request for withdrawal of appeal for Case No. 25506. A call for questions was made. Mr. Takai moved to accept the withdrawal. Seconded by Mr. Dinges. A call for discussion was made. Motion passed by a vote of 5:0. CASE #25493 – MALLICK, THEODORA TMK 2-7-037-007-0000 Appellant was not present. Board was presented with appellant’s request for withdrawal of appeal for Case No. 25493. A call for questions was made. Mr. Takai moved to accept the withdrawal. Seconded by Mr. Ventura. A call for discussion was made. Motion passed by a vote of 5:0. CASE #25494 – MALLICK, THEODORA TMK 2-7-037-015-0000 Appellant was not present. Board was presented with appellant’s request for withdrawal of appeal for Case No. 25494. A call for questions was made. Mr. Takai moved to accept the withdrawal. Seconded by Mr. Ventura. A call for discussion was made. Motion passed by a vote of 5:0. WITHDRAWN CASES County presented to the Board appellants’ requests to withdraw their appeals for the following cases: Case No. 25505 TMK 2-3-013-017-0000 142 KINOOLE LLC Case No. 25495 TMK 2-7-037-017-0000 MALLICK, GEETA Case No. 25497 TMK 9-3-005-001-0000 KAU SUNSHINE LLC Case No. 25502 TMK 9-5-020-081-0000 KAU SUNSHINE LLC A call for questions was made. Mr. Takai moved to accept the withdrawals as presented. Seconded by Mr. Ventura. A call for discussion was made. Motion passed by a vote of 5:0. Recessed: 11:18 a.m. Reconvened: 11:38 a.m. 5 CASE #25186 – FOSTER, RORY TMK 2-6-025-016-0000 Present were appellant’s representative Rory Foster, son of the owner, and County Clerical Supervisor Pohai Kelson. Property located on Kahoa Street in Hilo. Appeal on denial of homeowner’s exemption. Appellant’s representative presented their case. County presented their case and recommended sustaining the disallowance. A call for questions was made. Mr. Takai moved to grant the exemption. No second to the motion was received. Motion died. Mr. David moved to accept the County’s recommendation to disallow the exemption. Seconded by Mr. Dinges. A call for discussion was made. Motion passed by a vote of 4:1 with Mr. Takai voting against the motion. SETTLEMENTS – 9:00A APPEALS AGENDA County presented to the Board a 1-page Appeals Agenda containing information on four (4) cases that had reached settlement agreements 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. Takai moved to accept the settlements as presented on page 1. Seconded by Mr. Ventura. 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 rdth Next meetings scheduled for August 23 and 24 in Kona. 6 ADJOURNMENT Meeting adjourned at 12:07 p.m. Respectfully submitted, Elizabeth (Nina) Swain Elizabeth (Nina) Swain Real Property Appeals Board Clerk 7 (/) N (!) al U) to N (n D co O 13 m N m N m N N m N < -, 0 0 -1 is). o 1 D v_ i- wi- m rn O) r 2. 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