HomeMy WebLinkAbout2017-07-26 BOR Minutes
TAX BOARD OF REVIEW
MEETING MINUTES
Appeal Hearings
Wednesday, July 26, 2017
West Hawaii Civic Center
Building G (Community Hale)
Kailua-Kona, Hawaii
CALL TO ORDER
Chairman Donald David called the meeting to order at 9:00 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.
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 #26892 – HM KOHALA LLC
TMK 6-2-019-018-0000
Mr. Ventura requested to be recused from the case due to his relationship with the appellant’s
representative’s firm. Recusal granted by Mr. David.
Present were appellant’s representative, Attorney Edmund Haitsuka, and County appraiser Matthew
Radmilovic.
County informed the Board that although a settlement agreement had been reached between the
County and the appellant on the land and building values, the appellant requested to proceed with the
matter to include the issue of the property class with the appeal. The property class was not included
in the settlement agreement.
Property located in the Kaunaoa subdivision within the Mauna Kea Resort.
Appeal on land and building values and property class.
Appellant’s representative presented their case. County presented their case and recommended that
the settlement agreement be approved with a building value of $10,000,000, land value of $2,500,000
and sustain the property class at Pitt 2 Apartment. A call for questions was made.
Mr. David moved to accept the settlement with the building value at $10,000,000 and land
value at $2,500,000 and change the classification from apartment to residential. Motion died
due to lack of second.
Mr. Takai moved to accept the settlement with building value at $10,000,000 and land value at
$2,500,000 and sustain the apartment zoning by the County. Seconded by Ms. Reinhard. A
call for discussion was made. Motion failed by a vote of 2:1 with Mr. David voting against the
motion and Mr. Ventura recused.
Mr. Takai moved to accept the settlement value of $10,000,000 for the building and land value
at $2,500,000 and change the land classification to residential. Seconded by Mr. David. A call
for discussion was made. Motion passed by a vote of 3:0.
SETTLEMENTS – 9:00A APPEALS AGENDA
County presented to the Board a 3-page Appeals Agenda containing information on 15 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 land value in Case No. 27069. County appraiser Matthew Radmilovic
responded.
Mr. David questioned the building value in Case No. 27077. County appraiser Matthew Radmilovic
responded.
Mr. David questioned the building value in Case No. 26951. County appraiser Gabby Menendez
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: 9:57 a.m.
Reconvened: 10:05 a.m.
CASE #26988 – WEIS, TIMOTHY C
TMK 7-8-010-092-0012
Appellant was not present. It was noted for the record that the notice of hearing mailed to the
appellant was delivered on June 28, 2017.
Present for the County was appraiser Matthew Radmilovic.
Property located in the Kaulana condominium complex in Keauhou.
2
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 $125,200 and reducing the building value to $336,800. A
call for questions was made.
Mr. Ventura moved to approve the County’s recommendation to sustain the land value at
$125,200 and reduce the building value to $336,800. Seconded by Mr. Takai. A call for
discussion was made. Motion passed by a vote of 4:0.
CASE # 26914 & 27142 – ROGAN, JOHN L
TMK 8-8-007-016-0000 (TAX YEAR 2016 & 2017)
Appellant was not present. County presented to the Board a letter from the appellant requesting to
have his case hearings rescheduled. A call for questions was made.
Mr. Takai moved to reschedule Case Nos. 26914 and 27142 to Wednesday, August 30, at 9:00
a.m. Seconded by Mr. Ventura. A call for discussion was made. Motion passed by a vote of
4:0.
CASE #27070 – LUDWICK, ANDREW K RESIDENCE TR
TMK 6-2-014-021-0000
Appellant was not present. County presented to the Board appellant’s request to withdraw their
appeal for Case No. 27070. A call for questions was made.
Mr. Takai moved to accept the withdrawal. Seconded by Mr. Ventura. A call for discussion
was made. Motion passed by a vote of 4:0.
OLD BUSINESS
No old business discussed.
NEW BUSINESS
No new business discussed.
ANNOUNCEMENTS
Next meetings scheduled for Tuesday and Wednesday, August 8 and 9, in Hilo.
ADJOURNMENT
Meeting adjourned at 10:20 a.m.
Respectfully submitted,
Elizabeth (Nina) Swain
Elizabeth (Nina) Swain
Real Property Appeals Board Clerk
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