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Home My WebLink About2016-10-18 BOR MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Tuesday, October 18, 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 September 13, 20 and 21, 2016, meetings for approval. Corrections were noted as follows: • September 13, 2016 Page 3 Case #25326 Last paragraph, second motion — Mr. Takai's name incorrectly listed as Mr. Taki. Correction noted. There were no further corrections noted. A call for questions was made. Mr. Ventura moved to accept the minutes as presented. Seconded by Mr. Dinges. 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 #25320 — SMITH, ANGES HEIRS TMK 7-9-006-005-0000 Present were appellant's representative, Roger MacArthur, son of Agnes Smith, deceased, and County appraiser Matthew Radmilovic. Property located in South Kona, Makai of Mamalahoa bypass between Keauhou and Hokulia Development. Appeal on denial of agricultural use. Appellant's representative presented their case. County presented their case and recommended granting the agricultural use or reducing the land value to $450,000. A call for questions was made. Mr. Takai moved to grant the agricultural use to the appellant. Seconded by Mr. Ventura. A call for discussion as made. Motion passed by a vote of 5:0. CASE #25536 — PAPERDOLLS LLC TMK 8-2-005-006-0000 Mr. Ventura requested to be recused from the case due to his previous business relationship with the appellant. Recusal granted by Mr. David. Present were Michelle Dickenson, attorney for the appellant, and County appraiser Matthew Radmilovic. Property located in South Kona in the Kealakekua Bay area. Appeal on land value. Appellant's representative presented their case. County presented their case and recommended reducing the land value to $490,000 and sustaining the building value at $142,600. A call for questions was made. Mr. Takai moved to accept the appellant's opinion of value of $201,500. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 3:1 with Mr. Dinges voting against the motion and Mr. Ventura recused. Recessed: 9:58 a.m. Reconvened: 10:11 a.m. CASE #25486 — PUTORTI, JAMES TMK 7-9-003-073-0000 Present were appellants Faith Stone and James Putorti. Present for the County was appraiser Matthew Radmilovic. 2 Property located in South Kona near Hawaii Belt Road and Hooper Road junction. Appeal on building value. Appellants presented their case. County presented their case and recommended sustaining the land value at $2,100 and building value at $247,900. A call for questions was made. Mr. Ventura moved to sustain the County's values. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. CASE #25524 — DAUGHERTY, PAUL M TMK 7-9-010-040-0000 Present were appellant Paul Daugherty and County appraiser Matthew Radmilovic. Property located in South Kona near Kainaliu and Hokukano Road. Appeal on building value. Appellant presented his case. County presented their case and recommended sustaining the land value at $27,600 and building value at $783,800. A call for questions was made. Mr. David moved to sustain the values set by the County. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. CASE #25432 — FUNASAKI, WALTER N TMK 6-8-012-062-0000 Appellant was not presented. It was noted for the record that the appellant did contact the division to notify that he would not be attending the hearing. Present for the County was appraiser Mary Ann Todd -Waller. Property located on Puu Nui Street in Waikoloa Village. Appeal on land 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. Ventura moved to sustain the County's values. Seconded by Mr. Dinges. 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. 25418 Case No. 25637 Case No. 25624 TMK 7-2-028-010-0000 TMK 8-4-005-055-0000 TMK 8-5-002-005-0000 A call for questions was made. 3 ROBERTS, COURTNEY A KOINONIA LLC RUNNING WOLF LLC Mr. Takai moved to accept the withdrawals as noted by the County. Seconded by Mr. Ventura. 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 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. Mr. David questioned the exemptions in Case Nos. 25580 and 25575. County Clerical Supervisor Pohai Kelson and Mr. Jo responded. Mr. David questioned the building value in Case No. 25247. County appraiser Dionne Costa responded. A call for questions was made. Mr. Takai moved to accept the four settlement cases as listed. Seconded by Mr. Dinges. A call for discussion was made. Motion passed by a vote of 5:0. Recessed: 11:09 a.m. Reconvened: 1:30 p.m. CASE #25461 — AHU POHAKU HO'OMALUHIA TMK 5-4-009-014-0000 Present was appellant's representative, Jean Sunderland, and County appraiser Dionne Costa. Property located outside of Kapaau town. Appeal on land and building values. Appellant's representative presented their case. County presented their case and recommended sustaining the assessed values. A call for questions was made. Mr. David moved to sustain the County's values. Seconded by Mr. Dinges. A call for discussion was made. Motion passed by a vote of 5:0. CASE #25326 — SOWINSKI, DANIEL TMK 1-9-006-006-0000 Case was deferred by the Board at their meeting held on September 13, 2016. Appellant was not present. It was noted for the record that the notice of hearing was returned to the division and marked unclaimed by the U.S. Postal Service. Present for the County was Clerical Supervisor Pohai Kelson. Property located on Kilauea Road in Volcano. Appeal on the denial of the homeowner's exemption. 4 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. Takai moved to grant the homeowner's exemption. No second received. Motion died. Mr. Dinges moved to accept the position of the County and disallow the exemption. Seconded by Mrs. Grace. A call for discussion was made. Motion passed by a vote of 4:1 with Mr. Takai voting against the motion. Recessed: 2:39 p.m. Reconvened: 2:47 p.m. CASE #25473 — SOUTHERN FOOD GROUP LP TMK 2-1-012-025-0000 Appellant was not present. It was noted for the record that the notice of hearing was delivered on September 26, 2016. Present for the County was appraiser Dionne Costa. Property is the Meadow Gold Dairy building located on Railroad Avenue. Appeal on land and building values. County presented their case together with any and all information provided by the appellant. County recommended sustaining the assessed values. A call for questions was made. Mr. Takai moved to sustain the County's values. Seconded by Mr. Ventura. A call for discussion was made. Motion passed by a vote of 5:0. CASE #25272 — CRANE, WILLIAM L TMK 7-8-010-058-0010 Appellant was not present. It was noted for the record that the notice of hearing was delivered on September 30, 2016, and that the appellant did contact the division to notify that he would not be attending the hearing. Present for the County was appraiser Matthew Radmilovic. Property located in the Mauna Loa Village condominium complex in Keauhou. 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 $96,300 and building value at $251,400. A call for questions was made. Mr. Takai moved to sustain the County's assessment. Seconded by Mr. Dinges. A call for discussion was made. Motion passed by a vote of 5:0. 5 CASE #25367 — JAMES, DALE F / JAMES, KATHLEEN M TMK 7-8-010-058-0023 Appellant was not present. It was noted for the record that the notice of hearing was mailed via certified mail on September 9, 2016, with no return receipt received as to delivery and the notice was not returned by the U.S. Postal Service. Present for the County was appraiser Matthew Radmilovic. Property located in the Mauna Loa Village condominium complex in Keauhou. Appeal on land and building values. 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 values. Seconded by Mr. Ventura. A call for discussion was made. Motion passed by a vote of 5:0. CASE #25374 — MAC LEAN, BRUCE H TMK 7-8-010-058-0055 Appellant was not present. It was noted for the record that the notice of hearing was delivered on September 23, 2016. Present for the County was appraiser Matthew Radmilovic. Property located in the Mauna Loa Village condominium complex in Keauhou. 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 values. Seconded by Mr. Ventura. A call for discussion was made. Motion passed by a vote of 5:0. CASE #25318 — BRYANT, LARRY R & SHARRON K TMK 7-8-010-058-0091 Appellant was not present. It was noted for the record that the notice of hearing was delivered on September 19, 2016. Present for the County was appraiser Matthew Radmilovic. Property located in the Mauna Loa Village condominium complex in Keauhou. 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 values. Seconded by Mr. Ventura. A call for discussion was made. Motion passed by a vote of 5:0. 6 CASE #25604 — GOYNES, JEANNETTE M TRUST TMK 8-7-018-068-0000 Appellant was not present. It was noted for the record that the notice of hearing was delivered on September 22, 2016. Present for the County was appraiser Matthew Radmilovic. Property located in the Kona Paradise subdivision in South Kona. 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 $45,000. A call for questions was made. Mr. Ventura moved to approve the County's recommendation to sustain the value. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. CASE #25609 — PARKER, QUENTIN ANDREWS / PARKER, JEFFREY K TMK 8-7-019-022-0000 Appellants were not present. It was noted for the record that the notice of hearing was delivered on September 26, 2016. Present for the County was appraiser Matthew Radmilovic. Property located in the Kona Paradise subdivision in South Kona. Appeal on land and building values. 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. WITHDRAWN CASES County presented to the Board appellants' requests to withdraw their appeals for the following cases: Case No. 25431 TMK 7-8-010-058-0015 CASON, JAMES LEE Case No. 25560 TMK 7-8-010-058-0070 WOOLSEY, WILLIAM/PATRICIA 1998 TRUST A call for questions was made. Mr. Dinges moved to accept the withdrawals as presented. 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 1 -page Appeals Agenda containing information on one (1) case that had reached a settlement agreement between the County and the appellant. A copy of the agenda is attached hereto as Exhibit B. 7 Mr. Takai questioned the exemption for Case No. 25246. County Clerical Supervisor Pohai Kelson responded. A call for questions was made. Mr. Takai moved to accept the settlement. 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 4:03 p.m. Respectfully submitted, Sided 0/aa) geaiir Elizabeth (Nina) Swain Real Property Appeals Board Clerk 8 91,OZ/21/01. 1AFV 00:6 - SIN21/131113S lelol Puei m m x x r W r CO C d d 5 a 0. m o�W 0 O 0 000 V O J A N - OI v to w WO O O O O O 0 0 0 0 0 013 -o v 1 n a3 ad a N 0z 3 m EXHIBIT A Lct £ n 0 0X G y y rt N T 7 d 0 ty 91,0Z/8 1-/0 I. 'W'd 0£:1. - SIND/131113S EXHILUT B C) of o. 1 0 m m E m E 6 N p t� ao 0 CO CO W IV 10 O o 0 O O O O O (0 Cr, Cr) O W _ V CO O N t0 O 0 0 O <0 W (0 O O 0 0 0 m x SETTLEMENT - BLDG 93,900 LAND 67,200 EX 94,000 89-945 OLD MAMALAHOA HIGHWAY 0 0) £0L9 -40L96 IH >10001dV0 3311 H NdVW'NIU01111 MAH VOHVIVWVNI 1,1,9Z -L9 0000 -C1.0 -S1,0-6-8 NLIVW 'NI2l01111 X X N W I; w N O m a m 0)0)0 V W 0 0 N t0 0 0 0 0 0 co 0) 0) t0 W V W O O 0 0 0 O O 00 O CO W 0 O 0 0 O 0 0 -1 r w 91,0Z/4Z/£0 Pal!d 9YZ9Z #ase0 o1:1 O z go 4 0 tr F -4x iv off a �N l0 J (D lln O Hx H 4 H