HomeMy WebLinkAbout2017-07-25 BOR Minutes
TAX BOARD OF REVIEW
MEETING MINUTES
Appeal Hearings
Tuesday, July 25, 2017
West Hawaii Civic Center
Building G (Community Hale)
Kailua-Kona, Hawaii
CALL TO ORDER
Chairman Donald David called the meeting to order at 9:30 a.m.
Present were: Board Members Donald David, Grace Reinhard, Wesley Takai and Melvin Ventura;
Deputies Corporation Counsel Craig Masuda and J Yoshimoto; Real Property Tax Administrator
Stanley Sitko, Real Property Appraisal Supervisor 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 Members were provided with meeting minutes from the March 1, 2017, and March 29, 2017,
meetings for approval. Corrections were noted as follows:
Ms. Reinhard stated that her name throughout the minutes should be reflected as “Ms.
Reinhard” and not “Mrs. Reinhard”. Correction noted.
stth
Mr. Takai moved to accept the minutes of March 1 and 29 as corrected. 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 Craig Masuda 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 #27014 – INABA, DARYL
TMK 6-5-009-087-0000
Present were appellant Daryl Inaba, County appraiser Mary Ann Todd-Waller and Appraisal
Supervisor Keita Jo.
Property located on Kahawai Street in Waimea.
Appeal on building and land values and denial of homeowner’s exemption.
County informed the Board that a settlement agreement had been reached between the County and
appellant with a building value of $403,700 and land value of $252,300, however, the denial of the
homeowner’s exemption was still under appeal.
Appellant presented his case. County presented their case and recommended sustaining the denial
of the exemption for the first half as the exemption will be applied to the second half of the year. A
call for questions was made.
Mr. David moved to accept the settlement for the land and building values as agreed upon and
the homeowner’s exemption be granted for the second half. Seconded by Mr. Takai. A call for
discussion was made. Motion passed by a vote of 4:0.
CASE #27138 – FRANSEN, DENNIS
TMK 6-8-022-005-0123
Appellant was not present. It was noted for the record that the notice of hearing was mailed to the
th
appellant via certified mail on June 27, 2017, and delivered on July 5.
Present for the County was appraiser Matthew Radmilovic.
Property located in the condominium complex at Mauna Lani.
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 with the building at $523,300 and land at
$97,200 for a total of $620,500. Seconded by Mr. Ventura. A call for discussion was made.
Motion passed by a vote of 4:0.
CASE #27139 – FRANSEN, DENNIS
TMK 6-9-007-009-0111
Appellant was not present. It was noted for the record that the notice of hearing was mailed to the
th
appellant via certified mail on June 27, 2017, and delivered on July 5.
Present for the County was appraiser Matthew Radmilovic.
Property located in the condominium complex at the Vista Waikoloa in the Waikoloa Beach Resort.
2
Appeal on building value.
County presented their case together with any and all information provided by the appellant. County
recommended reducing the building value to $393,600 and sustaining the land value. A call for
questions was made.
Mr. Takai moved to sustain the County’s land value at $35,700 and reduce the building value
to $393,600. Seconded by Mr. Ventura. A call for discussion was made. Motion passed by a
vote of 4:0.
CASE #27141 – PAPERDOLLS LLC
TMK 8-2-005-006-0000
Appellant was not present. Appraisal Supervisor Keita Jo presented for the County.
County informed the Board that a settlement agreement had been reached between the County and
the appellant with a building value of $145,800 and land value of $201,500 for a total value of
$347,300. A call for questions was made.
Mr. Takai moved to accept the County’s settlement with the building value at $145,800 and
land value at $201,500 for a total of $347,300. Seconded by Mr. Ventura. A call for discussion
was made. Motion passed by a vote of 4:0.
WITHDRAWN CASES
County presented to the Board appellants’ requests to withdraw their appeals for the following cases:
Case No. 27109 TMK 5-3-011-090-0000 MOSS, DANA G
Case No. 27064 TMK 7-2-017-019-0000 HOWAT, CHRISTOPHER JOHN
Case No. 27086 TMK 7-2-017-022-0000 J & N 2013 TRST
Case No. 27020 TMK 7-7-015-064-0000 PANG, FRANCIS H
A call for questions was made.
Mr. Takai moved to accept the four withdrawals as noted by the County. Seconded by Mr.
Ventura. A call for discussion was made. Motion passed by a vote of 4:0.
SETTLEMENTS – 9:30A APPEALS AGENDA
County presented to the Board a 3-page Appeals Agenda containing information on 17 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. 27024. Settlement agreement reviewed and found
that exemption entry on the agenda was made in error. Correction noted as having no exemption on
the property.
Mr. David questioned the building value in Case No. 27081. County appraiser Hoku Manning
responded.
3
Mr. David questioned the building value in Case No. 26990. County appraiser Hoku Manning
responded. Correction required for the calculation of the land and building values. A call for
questions was made.
Mr. Takai moved to revise the valuation for Case No. 26990 for building value at $935,600, land
value at $286,100 for a total of $1,221,700 and exemption of $120,000. Seconded by Mr.
Ventura. A call for discussion was made. Motion passed by a vote of 4:0.
Mr. David questioned the land value in Case No. 27045. County appraiser Matthew Radmilovic
responded.
Mr. David questioned the land value in Case No. 27114. County appraiser Matthew Ramilovic
responded.
Mr. Takai questioned the exemption in Case No. 27148. County appraiser Dionne Costa and
Appraisal Supervisor Keita Jo responded.
Mr. David questioned the land value in Case No. 26962. County appraiser Dionne Costa responded.
Mr. Takai questioned the land value in Case No. 27085. County appraiser Dionne Costa responded.
A call for questions was made.
Mr. Takai moved to accept the settlements on pages 1 to 3 as corrected. Seconded by Mr.
Ventura. A call for discussion was made. Motion passed by a vote of 4:0.
Recessed: 11:00 a.m.
Reconvened: 1:30 p.m.
Note: Mr. Ventura was not present when meeting reconvened at 1:30 p.m.
CASE #26894 – YANNARELL, CASSANDRA & STEVE
TMK 6-8-008-093-0000
Present were appellant Cassandra Yannarell, County appraiser Mary Ann Todd-Waller and County
Appraisal Supervisor Keita Jo.
Property located on Puu Nui Street in Waikoloa Village.
Appeal on the denial of homeowner’s exemption.
Appellant presented her case. County presented their case and recommended sustaining the denial
of the homeowner’s exemption and that the appellant would be receiving the exemption for the
second half of the year. A call for questions was made.
Mr. Takai moved to sustain the County’s denial of exemption for the first half with the
exemption being applied for the second half by the County. Seconded by Ms. Reinhard. A
call for discussion was made. Motion passed by a vote of 3:0.
4
CASE #27015 – SANFORD, PATRICIA
TMK 6-8-007-040-0000
Present were appellant Patricia Sanford, County appraiser Mary Ann Todd-Waller and County
Appraisal Supervisor Keita Jo.
Property located on Puu Nui Street in Waikoloa Village.
Appeal on the denial of homeowner’s exemption.
Appellant presented her case. County presented their case and recommended sustaining the denial
of the homeowner’s exemption and that the appellant would be receiving the exemption for the
second half of the year. A call for questions was made.
Mr. Takai moved to disallow the exemption for the first half and grant it for the second half
with the homeowner’s class. Seconded by Ms. Reinhard. A call for discussion was made.
Motion passed by a vote of 3:0.
CASE #27116 & #27117 – TI CAPITAL MANAGEMENT LLC
TMK 6-8-001-022-0000
Present were appellant’s representative Roger Harris and County appraiser Dionne Costa.
Property located on Hoohana Street near Mauna Lani in Puako.
Appeal on land value.
Appellant’s representative presented their case. County presented their case and recommended
sustaining the assessed values. A call for discussion was made.
Mr. Takai moved to sustain the County’s valuation. Seconded by Ms. Reinhard. A call for
discussion was made. Motion passed by a vote of 3:0.
WITHDRAWN CASES
County presented to the Board appellants’ requests to withdraw their appeals for the following cases:
Case No. 26969 TMK 5-9-013-031-0000 CONWAY, KATHLYN L
Case No. 27044 TMK 7-2-027-004-0000 YUCCA PROPERTIES LLC
A call for questions was made.
Mr. Takai moved to accept the withdrawals as presented by the County. Seconded by Ms.
Reinhard. A call for discussion was made. Motion passed by a vote of 3:0.
SETTLEMENTS – 1:30P APPEALS AGENDA
County presented to the Board a 2-page Appeals Agenda containing information on 11 cases that
had reached settlement agreements between the County and the respective appellants. A copy of
the agenda is attached hereto as Exhibit B.
5
Mr. David questioned the values in Case Nos. 27078 and 27079 possibly being transposed.
Settlement agreement reviewed and it was noted that the building and land values on the appeals
agenda were transposed. Correction noted on the agenda.
Mr. Takai questioned the land value in Case No. 27111. County appraiser Dionne Costa responded.
Mr. Takai questioned the land value in Case No. 26982. County appraiser Mary Ann Todd-Waller
responded.
Mr. Takai questioned the building value in Case No. 27042. County appraiser Matthew Radmilovic
responded.
A call for questions was made.
Mr. Takai moved to accept the County’s settlements as noted on pages 1 and 2 with the
corrections for Case Nos. 27078 and 27079. 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.
ANNOUNCEMENTS
Next meeting scheduled for tomorrow, Wednesday, July 26, starting at 9:00 a.m.
ADJOURNMENT
Meeting adjourned at 2:50 p.m.
Respectfully submitted,
Elizabeth (Nina) Swain
Elizabeth (Nina) Swain
Real Property Appeals Board Clerk
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