HomeMy WebLinkAbout2016-08-24 BOR Minutes
TAX BOARD OF REVIEW
MEETING MINUTES
Appeal Hearings
Wednesday, August 24, 2016
West Hawaii Civic Center
Department of Liquor Conference Room
Kailua-Kona, 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, Wesley Takai and Richard Dinges;
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.
Absent: 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 #25487 – HADERLE, JOHN & RONA TRUST
TMK 7-6-023-067-0000
Present were appellants’ representative, Margaret Haderle, and County appraiser Ellsworth Hulihee.
Property located on Kaheiau Street in the Komohana Kai subdivision.
Appeal on building value.
Appellants’ representative presented their case. County presented their case and recommended
sustaining the land value at $226,900 and building value at $374,600 for a total value of $601,500. A
call for questions was made.
Mr. David moved to adjust the total value to the purchase price of $578,000 with the decrease
applied to the building value as the land value is not under appeal. Seconded by Mr. Takai. A
call for discussion was made. Motion passed by a vote of 4:0.
CASE #25573 – WHITE, RICHARD & TONI
TMK 8-1-033-019-0000
Present were appellant Richard White and County appraiser Matthew Radmilovic.
Property located in the Hokulia Resort in South Kona.
Appeal on land value.
Appellant presented his case. County presented their case and recommended sustaining the land
value at $417,800. A call for questions was made.
Mr. Takai moved to reduce the value to $220,000. Seconded by Ms. Reinhard. A call for
discussion was made. Motion passed by a vote of 4:0.
CASE #25243 – WILTON, WILLIAM
TMK 8-1-029-048-0000
Present were appellant William Wilton and County appraiser Matthew Radmilovic.
Although Mr. David could not recall the specific working relationship with the appellant as stated by
the appellant, Mr. David recused himself from the case hearing. Vice-Chairman Wesley Takai
continued with the presiding over the hearing.
Property located on Palena Place in the Hokulia Resort in South Kona.
Appeal on land value.
Appellant presented his case. County presented their case and recommended sustaining the value
at $389,500. A call for questions was made.
Mr. Dinges moved to sustain the County’s assessed value at $389,500. Seconded by Ms.
Reinhard. A call for discussion was made. Motion passed by a vote of 3:0.
Recessed: 10:24 a.m.
Reconvened: 10:33 a.m.
CASE #25227 – METZLER, JONI J TRS
TMK 5-4-007-002-0000
Present were appellant Joni Metzler and County appraiser Dionne Costa.
Property located on Akoni Pule Highway in Kapaau.
Appeal on land value.
2
Appellant presented her case. County presented their case and recommended sustaining the value
at $441,700. A call for questions was made.
Mr. Dinges moved to sustain the County’s recommendation at $441,700. Seconded by Mr.
David. A call for discussion was made. Mr. Dinges withdrew his motion and Mr. David his
second.
Mr. Dinges moved to amend his motion to reduce the value to last year’s assessed value of
$410,200. Seconded by Mr. David. A call for discussion was made. Motion passed by a vote
of 4:0.
CASE #25362 – SORENSEN, KNUD
TMK 7-8-010-092-0021
Appellant was not present.
County presented to the Board an executed settlement agreement between the appellant and the
County with a land value of $125,200 and building value of $294,800 for a total of $420,000. A call
for questions was made.
Mr. Takai moved to accept the settlement as presented. Seconded by Mr. Dinges. A call for
discussion was made. Motion passed by a vote of 4:0.
CASE #25363 – SORENSEN, KNUD
TMK 7-8-010-092-0029
Appellant was not present.
County presented to the Board an executed settlement agreement between the appellant and the
County with a land value of $125,200 and building value of $304,800 for a total of $430,000. A call
for questions was made.
Mr. Takai moved to accept the settlement for the values as presented by the County.
Seconded by Mr. Dinges. A call for discussion was made. Motion passed by a vote of 4:0.
CASE #25413 – GEIST, MARK & PRISBY, MAUREEN
TMK 8-1-026-029-0000
Appellants were not present.
County presented to the Board an executed settlement agreement between the appellant and the
County with a land value of $398,800 and building value of $2,700,000 for a total of $3,098,800. A
call for questions was made.
Mr. Takai moved to accept the settlement with the land value at $398,800 and building value at
$2,700,000. Seconded by Mr. Dinges. A call for discussion was made. Motion passed by a
vote of 4:0.
3
CASE #25264 – PUMPKINHOUSE INC
TMK 7-6-027-029-0000
Appellants were not present.
County presented to the Board appellants’ request to withdraw their appeal. 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 4:0.
CASE #25461 – AHU POHAKU HO’OMALUHIA
TMK 5-4-009-014-0000
Appellant was not present.
County presented to the Board appellants’ letter requesting to reschedule their appeal case hearing.
A call for questions was made.
Mr. Dinges moved to reschedule the case to the October meeting. Seconded by Mr. Takai. 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. 25566 TMK 6-1-002-084-0000 LOREN, MARCELLE
Case No. 25565 TMK 6-1-002-085-0000 LOREN, MARCELLE
Case No. 25588 TMK 7-5-004-055-0000 PRII WESTWOOD LANIHAU EXPANSION LLC
Case No. 25589 TMK 7-5-004-056-0000 PRII WESTWOOD LANIHAU EXPANSION LLC
Case No. 25373 TMK 7-5-034-049-0000 CONN, JAMES
Case No. 25423 TMK 7-6-023-001-0000 VIDANA, NANCY
A call for questions was made.
Mr. Takai moved to accept the withdrawals as presented. Seconded by Ms. Reinhard. A call
for discussion was made. Motion passed by a vote of 4:0.
SETTLEMENTS – 9:00A APPEALS AGENDA
County presented to the Board a 2-page Appeals Agenda containing information on eight (8) cases
that had reached settlement agreements between the County and the respective appellants. A copy
of the agenda is attached hereto as Exhibit A.
Mr. David questioned the land value in Case No. 25587. County appraiser Dionne Costa responded.
A call for questions was made.
Mr. Dinges moved to accept the 2 pages of settlements as presented. Seconded by Mr. Takai.
A call for discussion was made. Motion passed by a vote of 4:0.
4
Recessed: 11:26 a.m.
Reconvened: 1:30 p.m.
CASE #25545 – CLAYPOOL, CHRISTOPHER W
TMK 7-2-023-001-0000
Appellant was not present. It was noted for the record that the appellant did contact the office to
notify that he would not be attending the hearing. Present for the County was appraiser Dionne
Costa.
Property located on Makani Eka Place in the Kukio Maniniowali Phase I subdivision.
Appeal on land and building values.
County presented their case together with any and all information provided by the appellant. County
recommended sustaining the land value at $1,496,100 and reducing the building value to $5,738,900.
A call for questions was made.
Mr. Takai moved to accept the County’s recommendation to reduce the building value to
$5,738,900 and land value remain the same with a total value of $7,235,000. Seconded by Mr.
Dinges. A call for discussion was made. Motion passed by a vote of 4:0.
CASE #25592 – LOT 92 KONA LLC
TMK 7-2-028-001-0000
Appellants were not present. It was noted for the record that the appellants did contact the office to
notify that they would not be attending the hearing. Present for the County was appraiser Dionne
Costa.
Property located on Pewa Place in the Kukio Maniniowali subdivision.
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 $3,249,600. A call for questions was made.
Mr. Dinges moved to sustain the County’s assessed value as noted. Seconded by Mr. Takai.
A call for discussion was made. Motion passed by a vote of 4:0.
CASE #25602 – GARMAN, RAEDEL J
TMK 7-5-005-015-0000
Appellant was not present.
County presented to the Board an executed settlement agreement between the appellant and the
County with a land value of $930,000 and building value of $1,401,000 for a total of $2,331,000. A
call for questions was made.
Mr. Takai moved to accept the settlement as noted by the County. Seconded by Ms. Reinhard.
A call for discussion was made. Motion passed by a vote of 4:0.
5
CASE #25605 – NAVONE, PATRICIA
TMK 6-2-013-013-0003
Appellant was not present.
County presented to the Board appellant’s request to withdraw their appeal. 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 4:0.
SETTLEMENTS – 1:30P 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 B.
Mr. Dinges questioned the building value in Case No. 25463. County appraiser Dionne Costa
responded.
A call for questions was made.
Mr. Dinges moved to accept the settlements on pages 1 through 3 as presented. Seconded by
Mr. Takai. 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
Next meeting to be held in Hilo on Tuesday, September 13, 2016.
ADJOURNMENT
Meeting adjourned at 2:15 p.m.
Respectfully submitted,
Elizabeth (Nina) Swain
Elizabeth (Nina) Swain
Real Property Appeals Board Clerk
6
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