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Home My WebLink About2016-10-19 BOR MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Wednesday, October 19, 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 #25250 — JOHNSTON, MARK & APRIL TMK 7-3-029-052-0000 Present were appellants Mark Johnston and April Johnston. Clerical Supervisor Pohai Kelson was present for the County. Property located on Ili'ili Place in the Hualalai Terrace subdivision. Appeal on denial of homeowner's exemption. Appellants presented their case. County presented their case and recommended sustaining the disallowance. A call for questions was made. Mr. Takai moved to accept the County's denial of the exemption for the first half and granting for the second half. Seconded by Mr. Dinges. A call for discussion was made. Motion passed by a vote of 4:1 with Ms. Reinhard voting against the motion. CASE #25457 — MINSON, WILLIAM L & DIXIE K TMK 7-3-051-065-0000 Present were appellants William Minson and Dixie Minson. Appraiser Dionne Costa was present for the County. Property located on Olowalu Street in the Kaloko Industrial Area. Appeal on building value. Appellants presented their case. County presented their case and recommended sustaining the land value at $954,700 and reducing the building value to $6,406,000. A call for questions was made. Mr. Dinges moved to accept the County's recommendation to sustain the land value at $954,700 and reduce the building to $6,406,000. Seconded by Ms. Reinhard. A call for discussion was made. Motion failed by a vote of 2:3 with Mr. Ventura, Mr. David and Mr. Takai voting against the motion. Mr. David moved to reduce the building value to $4,600,000. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. CASE #25475 — SHEFF, LAWRENCE TMK 7-6-004-048-0000 Present were appellant Lawrence Sheff and County appraiser Dionne Costa. Property located on Mamalahoa Highway in Holualoa. Appeal on building value and denial of exemption. Appellant presented his case as to the building value. County presented their case and recommended reducing the building value to $399,900 and sustain the land value. A call for questions was made. Mr. Takai moved to accept the County's recommended value of $399,900 for the building with the land value sustained. Seconded by Mr. Ventura. A call for discussion was made. Motion passed by a vote of 5:0. Appellant presented his case as to the denial of the exemption. County Clerical Supervisor Pohai Kelson presented the case for the County and recommended granting the exemption of $160,000. A call for questions was made. Mr. Takai moved to grant the home exemption for $160,000 with no homeowners' class. Seconded by Mr. Dinges. A call for discussion was made. Motion passed by a vote of 5:0. Recessed: 11:07 a.m. Reconvened: 11:20 a.m. 2 CASE #25582 — RM ASSET MANAGEMENT LLC TMK 7-3-010-051-0037 Appellant was not present. It was noted for the record that the notice of hearing was delivered on October 6, 2016. Present for the County was appraiser Matthew Radmilovic. Property located in the Seascape condominium complex at the bottom of Kaiminani Drive. 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 $39,500 and building value at $210,000. A call for questions was made. Mr. Ventura moved to approve the County's recommended valuation. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 5:0. CASE #25581 — RM ASSET MANAGEMENT LLC TMK 7-5-020-073-0258 Appellant was not present. It was noted for the record that the notice of hearing was delivered on October 6, 2016. Present for the County was appraiser Matthew Radmilovic. Property located in the Alii Lani 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 land value at $22,400 and the building value at $190,500. A call for questions was made. Mr. Takai moved to sustain the County's values. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 5:0. CASE #25424 — RUSALAVITCH, RAYMOND A TMK 7-3-046-094-0000 Appellant was not present. It was noted for the record that the notice of hearing was delivered on September 21, 2016 and the appellant contacted the division to state that he would not be attending. Mr. Jo presented for the County. Property located on Holoholo Street in the Kona Acres subdivision, mauka of the Kona Airport. 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 assessment. Seconded by Mr. Dinges. A call for discussion was made. Motion passed by a vote of 5:0. 3 CASE #25368 — FPA NORTH KONA ASSOCIATES LLC TMK 7-4-010-039-0000 Appellant was not present. It was noted for the record that the notice of hearing was delivered on September 24, 2016. Present for the County was appraiser Dionne Costa. Property located at the corner of Kuakini Highway and Palani Road and known as the (lima Shopping Center. 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. Dinges moved to accept the County's recommendation to sustain the land and building values. Seconded by Mr. Ventura. A call for discussion was made. Motion passed by a vote of 5:0. SETTLEMENTS — 9:OOA 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. David questioned the reduction in land values for Case Nos. 25550 through 25559. County appraiser Dionne Costa responded. Mr. Takai questioned the exemption in Case No. 25312. County Clerical Supervisor Pohai Kelson responded. A call for questions was made. Mr. Takai moved to accept the settlements as listed on pages 1 through 3. 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. 4 ADJOURNMENT Meeting adjourned at 12:12 p.m. Respectfully submitted, Sided 0/aa) geaiir Elizabeth (Nina) Swain Real Property Appeals Board Clerk 5 91,0Z/61./0 1, 'WV 00:6 - SIN�Wa111DS EXHIBIT A 0 tr o off N -.7 U' W �o fD V7 0 F-+ CO 91.0Z/61./01. WV 00:6 - SIN3W31113S 013 -u 20 0 a3 ad 0 Z d 3 m ,ro (D n EXHIBIT A 91.0Z/61,/01. 1AFV 00:6 - S1NDIA131113S EXHIBIT A 1e4o1 puea° m m I CO o m m d a IC a42 N r V O V O A 0 CO 0 o 0 0 0 m m - - o 0 <.) CO 0 0 0 O tD O o 0 O O A A O0o -.t. w O V CO 0 0 0 • 0 • 0 SETTLEMENT - BLDG 279,200 LAND 120,800 EX 0 3Aiaa IIIV Z489 -8L 0 0) 04L96 IH VNO)I Vf1hIV)I 1S211 O1V2130'ZV-1N 14# MAH INI)IVLI)I SZ49-LL N £0 L 0-ZS0-0 L 0-8-L 2 co a a m CO /OD O CO 0 0 0• 00 A w v 0 o <D O CO N 0 0 00 O co m 0 ID 0) Q) O O O0 O O -4 r Hear -Time 10/19/2016 09:10 am 0) 91.0Z/1.1./40 99Z9Z #eseD o.0 -i 0 Z m A m a a» m N 3 m < T m 5 cE — m 9 1-1 0 0 Nx Pr) off A) v In (p o m 01 0 1-)x W 00 1"1