HomeMy WebLinkAbout2016-09-21 BOR Minutes
TAX BOARD OF REVIEW
MEETING MINUTES
Appeal Hearings
Wednesday, September 21, 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.
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 #25316 – YAKOBOVICH TRST, WILLIAM/VICTORIA
TMK 6-2-013-013-0010
Appellant was not present. It was noted for the record that the notice of hearing was delivered to the
appellant on September 6, 2016.
Present for the County was appraiser Matthew Radmilovic.
Property located in the Wai’ula’ula Development in the Mauna Kea Resort.
Appeal on building value.
County presented their case together with any and all information provided by the appellant. County
recommended sustaining the values. A call for questions was made.
Mr. Takai moved to sustain the County’s valuation. Seconded by Mr. Ventura. A call for
discussion was made. Motion passed by a vote of 5:0.
CASE #25616 – DILL, JEFF PTS
TMK 7-5-004-058-0000
Appellant was not present. It was noted for the record that the appellant notified the division that he
would not be attending the hearing.
Present for the County was appraiser Dionne Costa.
Property located on Henry Street at the corner of Highway 11.
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 $1,880,300 and building value at $3,626,600. 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.
CASE #25253 – HADRICK, DAVID ALAN TRUST
TMK 7-5-020-016-0019
Appellant was not present. It was noted for the record that the appellant notified the division that he
would not be attending the hearing.
Present for the County was appraiser Matthew Radmilovic.
Property located in the Kona By The Sea condominium complex on Alii Drive.
Appeal on building value.
County presented their case together with any and all information provided by the appellant. County
recommended sustaining the building value at $382,100 and land value at $42,700. A call for
questions was made.
Mr. Dinges moved to reduce the building value to $370,000 and sustain the land value.
Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0.
CASE #25271 – MORRISSET, M WENDELL TTEE
TMK 7-8-010-032-0009
Appellant was not present. It was noted for the record that the notice of hearing was delivered to the
appellant on September 3, 2016.
Present for the County was appraiser Matthew Radmilovic.
Property located in the Keauhou Palena condominium complex on Kamehameha III Road.
2
Appeal on building value.
County presented their case together with any and all information provided by the appellant. County
recommended sustaining the building value at $140,900 and land at $83,500. A call for questions
was made.
Mr. Takai moved to sustain County’s valuation. 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 3-page Appeals Agenda containing information on 13 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. Jo noted a correction to Case No. 25252 to include an exemption amount of $160,000.
Correction made for the record to the settlement appeals agenda.
Mr. Takai questioned the land value for Case No. 25613. County appraiser Mary Ann Todd-Waller
responded.
Mr. David questioned the amount of reductions for land values for majority of the settlement values.
Mr. Jo responded for the County.
A call for questions was made.
Mr. Takai moved to accept the settlements on pages 1 through 3 with Case No. 25252
exemption correction of $160,000. 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.
ADJOURNMENT
Meeting adjourned at 10:17 a.m.
Respectfully submitted,
Elizabeth (Nina) Swain
Elizabeth (Nina) Swain
Real Property Appeals Board Clerk
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