HomeMy WebLinkAbout2016-09-20 BOR Minutes
TAX BOARD OF REVIEW
MEETING MINUTES
Appeal Hearings
Tuesday, September 20, 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, Melvin Ventura 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.
STATEMENTS FROM THE PUBLIC
There were no statements from the public.
APPROVAL OF MEETING MINUTES
Board was provided with meeting minutes from the August 23 and 24, 2016, meetings for approval.
There were no corrections noted. A call for questions was made.
Mr. Dinges moved to accept the minutes as presented. Seconded by Mr. Ventura. 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 #25462 – FISHBACK, JOHN B
TMK 6-2-007-005-0000
Appellant was not present. It was noted for the record that the notice of hearing was delivered to the
appellant on September 1, 2016.
Mr. Jo presented for the County along with appraiser Hoku Manning.
Recessed: 9:09 a.m.
Reconvened: 9:14 a.m.
Appellant John Fishback arrived at 9:14 a.m. and his appearance was noted.
Property located on Kawaihae Road in South Kohala.
Appeal on the denial of the agricultural dedication.
Appellant presented his case. County presented their case and recommended sustaining the denial.
A call for questions was made.
Mr. Takai moved to approve the dedication. Seconded by Mr. Dinges. A call for discussion
was made. Motion passed by a vote of 4:1 with Mr. Dinges voting against the motion.
CASE #25451 – LIBRAQUA TRUST
TMK 7-7-021-007-0000
Appellant was not present. It was noted for the record that the notice of hearing was returned and
marked “unclaimed” by the postal service and the division had provided the appellant with a copy of
the notice via email after the return of the original.
Present for the County was Clerical Supervisor Pohai Kelson.
Property located on Kupuna Street in the Komohana Kai 2 subdivision.
Appeal on denial of the homeowner’s exemption.
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 sustain the County’s position of disallowing the exemption. Seconded by
Mr. Ventura. A call for discussion was made. Motion passed by a vote of 5:0.
CASE #25270 – ROBERTSON, JAMES
TMK 7-7-026-008-0000
Appellant was not present. It was noted for the record that the notice of hearing was mailed on
th
August 26 to the appellant in Austria, however, the notice nor the receipt acknowledging delivery
was received.
Present for the County was Clerical Supervisor Pohai Kelson.
2
Property located on Laaloa Avenue in the Keauhou View Estates subdivision.
Appeal on denial of homeowner’s exemption.
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 sustain the County’s position to disallow the exemption. Seconded by Mr.
Ventura. A call for discussion was made. Motion passed by a vote of 4:1 with Mr. Dinges
voting against the motion.
CASE #25551, 25552, 25553, 25554, 25555, 25556, 25557, 25558, 25559 & 25550
RCFC KALOKO HEIGHTS LLC
TMK 7-3-009-019-0000, 7-3-009-020-0000, 7-3-009-032-0000, 7-3-009-057-0000, 7-3-009-058-0000,
7-3-009-059-0000, 7-5-009-060-0000, 7-3-009-061-0000 & 7-3-009-062-0000
Appellant was not present
County presented to the Board appellant’s written request to reschedule all 10 of their case hearings.
A call for questions was made.
Mr. Ventura moved to approve the request to reschedule. Seconded by Mr. Takai. 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. 25606 TMK 6-8-029-048-0000 HUNT, LINDA A
Case No. 25269 TMK 7-7-022-023-0000 PASSOS, EILEEN Y N
Case No. 25306 TMK 7-7-024-010-0000 WOODS, CHARLES
A call for questions was made.
Mr. Takai moved to accept the three withdrawals. Seconded by Mr. Dinges. 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 2-page Appeals Agenda containing information on nine (9) 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. Takai questioned the exemption amount in Case No. 25458. Mr. Jo responded for the County
and stated that the amount would be recalculated and adjusted accordingly.
A call for questions was made.
Mr. Takai moved to accept the settlements as presented with the correction made to the
exemption for Case No. 25458. Seconded by Mr. Ventura. A call for discussion was made.
Motion passed by a vote of 5:0.
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Recessed: 10:32 a.m.
Reconvened: 1:30 p.m.
CASE #25615 – AGORASTOS, JOCK
TMK 6-2-017-009-0020
Present were Leslie Agorastos, mother of the appellant, and County appraiser Matthew Radmilovic.
Property located in the Mauna Kea Resort in the Kumulani condos project.
Appeal on building value.
Appellant’s representative presented their case. County presented their case and recommended
sustaining the land value at $97,000 and building value at $637,000. A call for questions was made.
Mr. Ventura moved to approve the County’s recommendation to sustain the total value at
$734,000. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote
of 5:0.
Recessed: 2:00 p.m.
Reconvened: 2:10 p.m.
CASE #25394 – AH HEE, KELLY & AMANDA
TMK 5-9-006-024-0001
Present were appellant Kelly Ah Hee and County Clerical Supervisor Pohai Kelson.
Property located on Keawewai Place in the Kohala Estates subdivision.
Appeal on the denial of the homeowner’s exemption.
Appellant presented her case. County presented their case and recommended sustaining the
disallowance. A call for questions was made.
Mr. David moved to sustain the County’s recommendation to disallow. Seconded by Mr.
Dinges. A call for discussion was made. Motion passed by a vote of 5:0.
CASE #25262 – TEITELBAUM, JACOB
TMK 7-6-022-036-0000
Present were appellant Jacob Teitelbaum and County Clerical Supervisor Pohai Kelson.
Property located on Kaheiau Street in the Komohana Kai 1 and 2 subdivision.
Appeal on the three percent (3%) cap.
Appellant presented his case. County presented their case and recommended sustaining the values.
A call for questions was made.
Mr. Takai moved to accept the County’s position on this matter. Seconded by Mr. Ventura. A
call for discussion was made. Motion passed by a vote of 5:0.
4
CASE #25603 – BROACH, BRIAN REYNOLDS
TMK 6-7-001-018-0000
Appellant was not present. It was noted for the record that the appellant notified the division that he
would not be attending the hearing and sent in additional documentation in support of his case.
Present for the County was appraiser Mary Ann Todd-Waller.
Property located on Mamalahoa Highway in the Waikoloa Ranch Lands 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 $365,600. A call for questions was made.
Mr. Dinges moved to accept the County’s recommendation to sustain the value at $365,600.
Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 5:0.
CASE #25525 – KONA VILLA 4 LLC
TMK 7-2-022-035-0000
Appellant was not present.
County presented to the Board an executed settlement agreement between the appellant and the
County with a land value of $1,684,200 and building value of $5,040,000.
Mr. David questioned the reduction in the building value. County appraiser Dionne Costa responded.
A call for questions was made.
Mr. Takai moved to accept the settlement between the appellant and the County. Seconded by
Mr. Ventura. A call for discussion was made. Motion passed by a vote of 5:0.
CASE #25263 – TEITELBAUM, JACOB
TMK 7-6-022-081-0000
Appellant was not present.
County presented to the Board an executed settlement agreement between the appellant and the
County with a land value of $-0- as the parcel was dropped from records. A call for questions was
made.
Mr. Takai moved to accept the County’s decision to give this dropped parcel a zero value.
Seconded by Mr. Ventura. A call for discussion was made. Motion passed by a vote of 5:0.
CASE #25638 – DIZON, JOSE S & SHIRLEY T
TMK 6-7-005-011-0000
Appellant was not present.
5
County presented to the Board an executed settlement agreement between the appellant and the
County with a building value of $764,400 and land value of $335,600. Also presented was appellant’s
written request to withdraw their appeal relating to the denial of the homeowner’s exemption. A call
for questions was made.
Mr. Takai moved to accept the settlement with the new land and building values and with the
exemption appeal withdrawn. Seconded by Mr. Ventura. A call for discussion was made.
Motion passed by a vote of 5:0.
CASE #25601 – LACERTE, EILEEN
TMK 6-2-013-013-0079
Appellant was not present.
County presented to the Board appellant’s written request to withdraw her 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 – 1:30P APPEALS AGENDA
County presented to the Board a 3-page Appeals Agenda containing information on 14 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. Takai questioned the ownership and appellant for Case No. 25365. Mr. Jo responded for the
County.
A call for questions was made.
Mr. Takai moved to accept the settlements on pages 1 through 3 as noted. 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
No announcements were made.
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ADJOURNMENT
Meeting adjourned at 3:20 p.m.
Respectfully submitted,
Elizabeth (Nina) Swain
Elizabeth (Nina) Swain
Real Property Appeals Board Clerk
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