HomeMy WebLinkAbout2016-09-13 BOR Minutes
TAX BOARD OF REVIEW
MEETING MINUTES
Appeal Hearings
Tuesday, September 13, 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, 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.
Absent was: Board Member Richard Dinges
STATEMENTS FROM THE PUBLIC
There were no statements from the public.
APPROVAL OF MEETING MINUTES
Board was provided with meeting minutes from the August 16and 17, 2016, meetings for approval.
The following corrections were noted:
Ms. Reinhard stated that her name should be reflected throughout all of the minutes as “Ms.
Reinhard” and not “Mrs. Reinhard”.
No other corrections were noted. A call for questions was made.
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Mr. Takai moved to accept the minutes of August 16 and 17 with the changes as noted.
Seconded by Mr. Ventura. A call for discussion was made. Motion passed by a vote of 4:0.
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 #25179, 25178 & 25181 – FORESTER, HEATHER
TMK 1-6-072-010-0000 (Year 2013, 2014 & 2015)
Present were appellant Heather Forester and County Clerical Supervisor Pohai Kelson.
Property located on Ainaloa Drive in the Ainaloa subdivision.
Appeal on the denial of homeowner’s exemption and property class.
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 position of denying the exemption. Seconded by Ms.
Reinhard. A call for discussion was made. Motion passed by a vote of 4:0.
CASE #25319 – COSTA, MARTHA LEE WEBB
TMK 1-1-035-048-0000
Present were appellant Martha Costa and County Clerical Supervisor Pohai Kelson.
Property located on Hibiscus Street in the Fern Acres subdivision.
Appeal on the denial of Affordable Rental Housing Program.
Appellant presented her case. County presented their case and recommended sustaining the
disallowance. A call for questions was made.
Mr. Takai moved to sustain the County’s position on this matter of not granting the Affordable
Rental class for 2016. No second received. Motion died.
Mr. David moved to grant the Affordable Rental exemption. Seconded by Mr. Ventura. A call
for discussion was made. Motion passed by a vote of 4:0.
CASE #25593 – MELO, VICTOR
TMK 1-1-043-083-0000
Appellant was not present. It was noted for the record that the appellant received his notice of
hearing on August 19, 2016. Present for the County was appraiser Raynette Mar.
Property located in Volcano on Alaula Street in the Royal Hawaiian Estates subdivision.
Appeal on building value.
County presented their case together with any and all information provided by the appellant. County
recommended sustaining the land value at $7,000 and reduce the building value to $194,700. A call
for questions was made.
Mr. Takai moved to sustain the County’s original valuation of $213,800. Seconded by Ms.
Reinhard. A call for discussion was made. Motion passed by a vote of 3:1 with Mr. Ventura
voting against the motion.
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Recessed: 10:07 a.m.
Reconvened: 10:21 a.m.
CASE #25326 – SOWINSKI, DANIEL
TMK 1-9-006-006-0000
Appellant was not present. It was noted that the appellant had contacted the division to notify that he
would not be attending. Present for the County was Clerical Supervisor Pohai Kelson and appraiser
Raynette Mar.
Property located on Kilauea Road in the Olaa Summer Lots subdivision.
Appeal on the 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 of the exemption. A call for questions was made.
Mr. Ventura moved to sustain the County’s disallowance of the exemption. Seconded by Ms.
Reinhard. A call for discussion was made. Motion failed by a vote of 2:2 with Mr. Takai and
Mr. David voting against the motion.
Recessed: 10:55 a.m.
Reconvened: 11:02 a.m.
Mr. Takai moved to grant the exemption for 2016 and the homeowner’s class. Seconded by
Mr. David. A call for discussion was made. Motion failed by a vote of 2:2 with Ms. Reinhard
and Mr. Ventura voting against the motion.
Mr. Taki moved to defer the case and reschedule it to the October meeting to allow proper
time for notification. Seconded by Mr. David. A call for discussion was made. Motion passed
by a vote of 4:0.
CASE #25473 – SOUTHERN FOOD GROUP LP
TMK 2-1-012-025-0000
Appellant was not present.
County presented to the Board appellant’s written request to reschedule their case hearing. A call for
questions was made.
Mr. Takai moved to reschedule the hearing to October. Seconded by Mr. Ventura. A call for
discussion was made. Motion passed by a vote of 4:0.
CASE #25450 – STANLEY, MARK EDWARD
TMK 1-2-041-014-0000
Appellant was not present.
County presented to the Board a settlement agreement that had been reached between the County
and the appellant with a land value of $23,100 and building value of $83,300. A call for questions
was made.
3
Mr. Takai moved to accept the settlement as presented. Seconded by Mr. Ventura. A call for
discussion was made. Motion passed by a vote of 4:0.
CASE #25426 – BETTENCOURT, GEORGE A / DAWN I
TMK 2-1-017-060-0000
Appellants were not present.
County presented to the Board a settlement agreement that had been reached between the County
and the appellants with a land value of $204,800 and building value of $65,000. A call for questions
was made.
Mr. Takai moved to accept the settlement as read by the County. Seconded by Mr. Ventura. 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 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 A.
Mr. Takai questioned the exemption in Case No. 25211. Mr. Jo responded for the County. A
correction was noted for appeals agenda as the settlement did not contain an exemption. Agenda
corrected to reflect the exemption amount as $-0-.
Mr. David questioned the addition of an exemption for the settlement in Case No. 25189. County
appraiser Sally Kaaiakamanu responded.
Mr. David questioned the exemption in Case No. 25188. County Clerical Supervisor Pohai Kelson
and appraiser Sally Kaaiakamanu responded.
Mr. David questioned the reduction in land values for Case Nos. 25260 and 25261. Mr. Jo responded
for the County.
Mr. Takai questioned the land values for Case Nos. 25265, 25266, 26267 and 25268. Mr. Jo
responded for the County.
A call for questions was made.
Mr. Takai moved to accept the settlements listed on pages 1 through 3 with the correction to
Case No. 25211. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed
by a vote of 4:0.
Recessed: 11:28 a.m.
Reconvened: 1:30 p.m.
CASE #25124 – LTB – LLC
TMK 2-2-037-065-0000
Present were appellant Tracy Nagakura, Member of LTB-LLC, and County Clerical Supervisor Pohai
Kelson.
4
Property located on Leilani Street in Hilo.
Appeal on denial of Affordable Rental Housing Program.
Appellant presented their case. County presented their case and recommended sustain the
disallowance. A call for questions was made.
Mr. Takai moved to grant the Affordable Rental Housing classification to the owner. Seconded
by Mr. David. A call for discussion was made. Motion failed by a vote of 1:3 with Mr. Ventura,
Mr. David and Ms. Reinhard voting against the motion.
Mr. Ventura moved to sustain the County’s disallowance of the Affordable Rental Housing.
Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 3:1
with Mr. Takai voting against the motion.
CASE #25357 – KUKUAU COTTAGE LLC
TMK 2-3-018-037-0000
Mr. Ventura requested to be recused from the case due to previous representations with the
appellant. Mr. David granted the request.
Present were appellant Craig Shigeoka, owner of Kukuau Cottage LLC, and County appraiser Dionne
Costa.
Property located on Kukuau Street in Hilo.
Appeal on building value.
Appellant presented their case. County presented their case and recommended sustaining the
building value at $366,700. A call for questions was made.
Mr. Takai moved to sustain the County’s building value. Seconded by Mr. David. A call for
discussion was made. Motion passed by a vote of 3:0 with Mr. Ventura recused.
CASE #25491 – HANSON, TAYLOR D
TMK 2-3-022-050-0000
Ms. Reinhard requested to be recused from the case due to professional related matters with
appellant’s attorney Paul Sulla. Mr. David granted the request.
Present were Joseph Enrique, new owner of the property, and his attorney, Paul Sulla. Present for
the County was appraiser Dori Hoohuli.
Property located on Halai Street in Hilo.
Appeal on building value.
Appellants presented their case. County presented their case and recommended reducing the
building value to $188,000. A call for questions was made.
5
Mr. Takai moved to reduce the building value to $150,000. Seconded by Mr. Ventura. A call
for discussion was made. Motion passed by a vote of 3:0 with Ms. Reinhard recused.
CASE #25297 – SHIRAKAWA, RAY MASAMI
TMK 9-5-001-018-0000
Appellant was not present. It was noted for the record that the notice of hearing was delivered on
August 15, 2016. Mr. Jo presented for the County.
Property located in Waiohinu in the District of Kau.
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 $48,500. A call for questions was made.
Mr. Takai moved to sustain the County’s assessment and not grant the agricultural use.
Seconded by Mr. Ventura. A call for discussion was made. Motion passed by a vote of 4:0.
Note: At 2:55 p.m., Mr. Ventura excused himself from the remainder of the meeting.
SETTLEMENTS – 1:30P 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 B.
Mr. Takai questioned the reduction in land values in Case Nos. 25631, 25629, 25590, 25598 and
25354. Mr. Jo responded for the County.
Mr. Takai questioned the assigned pitt in Case No. 25631. Mr. Jo responded for the County.
A call for questions was made.
Mr. Takai moved to accept the settlements as presented with the correction of the pitt for Case
No. 25631. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a
vote of 3:0.
OLD BUSINESS
No old business discussed.
NEW BUSINESS
No new business discussed.
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ANNOUNCEMENTS
No announcements were made.
ADJOURNMENT
Meeting adjourned at 2:58 p.m.
Respectfully submitted,
Elizabeth (Nina) Swain
Elizabeth (Nina) Swain
Real Property Appeals Board Clerk
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