HomeMy WebLinkAbout2017-08-08 BOR MinutesTAX BOARD OF REVIEW
MEETING MINUTES
Appeal Hearings
Tuesday, August 8, 2017
Aupuni Center Conference Room
Hilo, Hawaii
CALL TO ORDER
Chairman Donald David called the meeting to order at 9:30 a.m.
Present were: Board Members Donald David, Wesley Takai and Grace Reinhard; Deputy
Corporation Counsel J Yoshimoto; Real Property Assistant Tax Administrator Lisa Miura, Real
Property Appraisal Supervisor Keita Jo and Real Property Appeals Board Clerk Elizabeth Nina Swain.
Absent: Board Member Melvin Ventura
STATEMENTS FROM THE PUBLIC
There were no statements from the public.
APPROVAL OF MEETING MINUTES
Board Members were provided with meeting minutes from the July 25, 2017, and July 26, 2017,
meetings for approval. No corrections were noted.
Mr. Takai moved to approve the minutes of the July 25th and 26th meetings. Seconded by Ms.
Reinhard. A call for discussion was made. Motion passed by a vote of 3:0.
TAX APPEAL CASE HEARINGS
Note:
Prior to the start of the case hearings, Deputy Corporation Counsel J Yoshimoto 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 #26949 — ADAMS, TOMMY W
TMK 2-9-002-055-0000
Present was appellant Tommy Adams. Mr. Jo presented for the County.
County informed the Board that a settlement agreement had been reached between the County and
appellant with a building value of $487,000, land value of $120,500 and a homeowner's exemption of
$160,000. A call for questions was made.
Mr. Takai moved to approve the settlement for the building value of $487,000, land value of
$120,500 and exemption of $160,000. Seconded by Ms. Reinhard. A call for discussion was
made. Motion passed by a vote of 3:0.
CASE #26843,26844 & 26845 — NACK, RACHEL
TMK 1-2-017-031-0000
Present was appellant Rachel Nack. Mrs. Miura presented for the County.
Property located at Likoliko Loop in Kalapana.
Appeal on the denial of homeowners' exemption for tax years 2014, 2015 and 2016
Appellant presented her case. County presented their case and recommended granting a partial
exemption of $77,100 for 2014, granting a partial exemption of $71,500 for 2015, and sustaining the
denial of exemption for 2016. A call for questions was made.
Mr. Takai moved to accept the County's recommendation to grant the homeowners' exemption
of $77,100 for Case No. 26843. Seconded by Ms. Reinhard. A call for discussion was made.
Motion passed by a vote of 3:0.
Mr. Takai moved to accept the County's recommendation to grant the homeowners' exemption
of $71,500 for Case No. 26844. Seconded by Ms. Reinhard. A call for discussion was made.
Motion passed by a vote of 3:0.
Mr. Takai moved to sustain the denial of exemption for 2016 for Case No. 26845. Seconded by
Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 3:0.
CASE #26852 — KOLENSKI, EDWARD
TMK 3-4-003-037-0000
Appellant was not present. It was noted that the notice of hearing was delivered on July 10, 2017.
Mrs. Miura presented for the County.
Property located on Hawaii Belt Road in Ninole.
Appeal on the denial of the homeowners' exemption.
County presented their case together with any and all information provided by the appellant. County
recommended granting the exemption. A call for questions was made.
2
Mr. Takai moved to grant the homeowners' exemption and homeowners' class. Seconded by
Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 3:0.
CASE #27106 — MELO, VICTOR PAUL
TMK 1-1-043-083-0000
Appellant was not present. It was noted that the notice of hearing was delivered on July 8, 2017.
Mr. Jo presented for the County.
Property located on Alaula Street in the Royal Hawaiian Estates subdivision in Volcano.
Appeal on building value.
County presented their case together with any and all information provided by the appellant. County
recommended sustaining the assessed land and building values. A call for questions 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.
CASE #27037 — STEHLE, MICHAEL T
TMK 1-2-030-012-0000
Appellant was not present. It was noted that the appellant contacted the County to state that he
would not be attending.
Mr. Jo presented for the County.
Property located on Puhala Street in the Kehena Beach Estates subdivision.
Appeal on land value.
County presented their case together with any and all information provided by the appellant. County
recommended sustaining the assessed land value at $255,100. A call for questions was made.
Mr. Takai moved to sustain the County's valuation of $255,100. Seconded by Mr. David. A call
for discussion was made. Motion failed by a vote of 2:1 with Ms. Reinhard voting against the
motion.
Mr. David moved to reduce the land value to $230,000. Seconded by Mr. Takai. A call for
discussion was made. Motion failed by a vote of 2:1 with Mr. Takai voting against the motion.
Mr. Takai moved to reduce the land value to $215,000. Seconded by Ms. Reinhard. A call for
discussion was made. Motion passed by a vote of 3:0.
Recessed: 11:13 a.m.
Reconvened: 11:24 a.m.
3
CASE #27144 — TAKUSAGAWA, FUSAO
TMK 9-2-106-008-0000
Appellant was not present. It was noted that the appellant contacted the County to state that he
would not be attending.
Mr. Jo presented for the County.
Property located on Plumeria Lane in the Hawaiian Ocean View Estates subdivision.
Appeal on land and building values.
County presented their case together with any and all information provided by the appellant. County
recommended sustaining the land value at $9,000 and reducing the building value to $158,100. A
call for questions was made.
Mr. Takai moved to accept the County's recommended values with land value remaining at
$9,000 and building value reduced to $158,100. Seconded by Ms. Reinhard. A call for
discussion was made. Motion passed by a vote of 3:0.
CASE #26897 — TYSON, JAMES
TMK 9-2-159-053-0000
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 $4,800, building value of $268,900 and homeowners'
exemption of $184,700. A call for questions was made.
Mr. Takai moved to accept the settlement as presented. Seconded by Ms. Reinhard. A call for
discussion was made. Motion passed by a vote of 3:0.
CASE #27040 — IES DOWNSTREAM LLC
TMK 2-1-008-006-0000
Appellant was not present. County presented to the Board a letter received from the appellant's
representative requesting to have their appeal case hearing rescheduled. A call for questions was
made.
Mr. Takai moved to reschedule the case hearing to August 29 at 1:30 p.m. Seconded by Ms.
Reinhard. A call for discussion was made. Motion passed by a vote of 3:0.
CASE #26918 — HUYBRECHTS, ROBBY C
TMK 9-2-187-065-0000
Appellant was not present. County presented to the Board a letter received from the appellant
requesting to have their appeal case hearing postponed to the afternoon session at 1:30. A call for
questions was made.
Mr. Takai moved to postpone the case hearing to the afternoon session. Seconded by Ms.
Reinhard. A call for discussion was made. Motion passed by a vote of 3:0.
51
SETTLEMENTS — 9:30A APPEALS AGENDA
County presented to the Board a 2 -page Appeals Agenda containing information on 10 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 building values in Case Nos. 26933, 27011 and 26956. Mr. Jo responded
for the County.
Mr. David questioned the land value in Case No. 27003. Mr. Jo responded for the County.
Mr. David questioned the building value in Case No. 27154. Mr. Jo responded for the County.
Mr. David questioned the building value in Case No. 27035. County appraiser Dionne Costa
responded.
A call for questions was made.
Mr. Takai moved to accept the settlements on pages 1 and 2 except for Case No. 26949 which
was removed and approved earlier in the session. Seconded by Ms. Reinhard. A call for
discussion was made. Motion passed by a vote of 3:0.
Recessed: 11:54 a.m.
Reconvened: 1:30 p.m.
CASE #26918 — HUYBRECHTS, ROBBY C
TMK 9-2-187-065-0000
Present were appellants Robby and Christina Huybrechts. Mr. Jo presented for the County.
Property located on Menehune Drive in the Hawaiian Ocean View Ranchos subdivision.
Appeal on building value.
Appellants presented their case. County presented their case and recommended sustaining the
building value at $436,300. A call for questions was made.
Mr. Takai moved to sustain the County's assessment. Seconded by Ms. Reinhard. A call for
discussion was made. Motion passed by a vote of 3:0.
CASE #26846 — COVARRUBIAS, ANDREA
TMK 1-4-057-018-0000
Present was appellant Andrea Covarrubias. Mrs. Miura presented for the County.
Property located in the Nanawale Estates subdivision.
Appeal on denial of homeowners' exemption.
Appellant presented her case. County presented their case and recommended sustaining the denial
of the exemption. A call for questions was made.
5
Mr. Takai moved to cancel the roll back taxes and amended notice for 2016. Seconded by Mr.
David. A call for discussion was made. Motion passed by a vote of 3:0.
CASE #26848 — KAMAI-KEKELA, RHONDA L TRUST
TMK 1-5-042-197-0000
Appellant was not present. It was noted that the appellant contacted the County to state that she
would not be attending.
Mrs. Miura presented for the County along with appraiser Sally Kaaiakamanu.
Property located on 19th Avenue in the Hawaiian Paradise Park subdivision.
Appeal on building value and denial of homeowners' exemption.
County presented their case together with any and all information provided by the appellant. County
recommended sustaining the assessed values and the denial of the homeowners' exemption. A call
for questions was made.
Mr. David moved to sustain the denial of the exemption. Seconded by Mr. Takai. A call for
discussion was made. Motion passed by a vote of 3:0.
Mr. Takai moved to sustain the County's land and building values. Seconded by Ms.
Reinhard. A call for discussion was made. Motion passed by a vote of 3:0.
CASE #26865 — KOHANAIKI SHORES LLC
TMK 7-3-066-002-0000
Appellant was not present. It was noted that the appellant's representative, Francis Ouye, contacted
the County to state that he would not be attending.
Present for the County was appraiser Dionne Costa.
Property located within the Kohanaiki Development.
Appeal on land value.
County presented their case together with any and all information provided by the appellant. County
recommended increasing the value to $15,175,000. A call for questions was made.
Mr. Takai moved to sustain the County's original value of $9,365,600. Seconded by Ms.
Reinhard. A call for discussion was made. Motion passed by a vote of 3:0.
CASE #27156 — MITCHELL, FLORENCE M TRUST
TMK 1-9-015-003-0000
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 $28,900, building value of $142,200 and homeowners'
exemption of $134,000. A call for questions was made.
0
Mr. David moved to accept the settlement as presented. Seconded by Mr. Takai. 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. 27029 TMK 1-4-051-021-0000 REINARD, BETSY S
Case No. 27030 TMK 1-5-066-029-0000 REINARD, BETSY S
A call for questions was made.
Mr. Takai moved to accept the two withdrawals as presented. 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 4 -page Appeals Agenda containing information on 18 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. David questioned the exemptions in Case Nos. 26850, 26851 and 26849. Mrs. Miura responded
for the County.
Mr. David questioned the land value in Case No. 27155. Mr. Jo responded for the County.
Mr. Takai questioned the increase in the agreed to land value in Case No. 27061. Mr. Jo responded
and requested a recess to allow County time to retrieve the revised settlement agreement that was
executed by the parties.
Recess called at 3:20 p.m.
Reconvened at 3:28 p.m.
Mr. Jo requested that Case No. 27061 be removed from the settlement agenda and placed on its
regular agenda to allow the Board to rule on the corrected values. A call for questions was made.
Mr. Takai moved to remove Case No. 27061 from the settlement agenda and placed on the
active agenda. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed
by a vote from 3:0.
Mr. David questioned the land value in Case No. 26864. County appraiser Matt Radmilovic
responded.
Mr. David questioned the building value in Case No. 26916. County appraiser Matt Radmilovic
responded.
A call for questions was made.
Mr. Takai moved to accept the settlements on pages 1 through 4 except for Case No. 27061.
Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 3:0.
7
CASE #27061 — AGUILAR, IGNACIO/STEPHANIE
TMK 4-5-003-009-0000
Appellant was not present.
County presented for clarification the executed settlement agreement between the appellant and the
County with a land value of $2,800, building value of $465,500 and homeowners' exemption of
$120,000. A call for questions was made.
Mr. Takai moved to accept the settlement for Case No. 27061 as read by the County.
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, August 9, at 9:00 a.m.
ADJOURNMENT
Meeting adjourned at 3:35 p.m.
Respectfully submitted,
41 -ceded (IKaa) YwaiK
Elizabeth (Nina) Swain
Real Property Appeals Board Clerk
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