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Home My WebLink About2017-08-09 BOR MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Wednesday, August 9, 2017 Aupuni Center Conference Room Hilo, Hawaii CALL TO ORDER Chairman Donald David called the meeting to order at 9:00 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. 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 #27062 — VICENTE, DWIGHT J TMK 2-4-050-018-0000 Present was appellant Dwight Vicente. Brandon Cain, County Valuation Analyst, presented for the County. Property located on Ainaola Drive in Waiakea. Appeal on the legality of the real property taxation. Appellant presented his case. County presented their case and recommended sustaining the assessed values. A call for questions was made. Mr. Takai moved to sustain the County's valuation as noted. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 3:0. CASE #26854,26838 & 26839 — MORRIS, MELVIN C TMK 2-4-034-045-0000 Present was appellant Melvin Morris. Brandon Cain, County Valuation Analyst, presented for the County. Property located on Hoohoaloha Street in the Waiakea Homesteads 2nd Series. Appeals on denial of non -dedicated agricultural use for 2014, 2015 and 2016. Appellant presented his case. County presented their case and recommended sustaining the roll back for all three years. A call for questions was made. Mr. Takai moved to accept the County's roll back taxes for all three years. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 3:0. CASE #26840,26841 & 26842 — B -II EDUCATIONAL TRUST TMK 2-4-034-046-0000 Present was appellant Bill Brilhante, Trustee of the B -II Educational Trust. Brandon Cain, County Valuation Analyst, presented for the County. Property located on Hoohoaloha Street in the Waiakea Homesteads 2nd Series. Appeals on denial of non -dedicated agricultural use for 2014, 2015 and 2016. Appellant presented their case. County presented their case and recommended sustaining the roll back for all three years. A call for questions was made. Mr. Takai moved to sustain the roll back by the County and change the land classification to homeowner's class. Seconded by Mr. David. A call for discussion was made. Motion passed by a vote of 3:0. Recessed: 10:10 a.m. Reconvend: 10:19 a.m. CASE #27050, 27051, 27052, 27053, 27054, 27055, 27056 & 27057 — AG -ECO PROPERTIES LLC TMK 2-8010-004-0000, 2-8-010-005-0000, 2-8-010-024-0000, 2-8-010-036-0000, 2-8-010-037-0000, 2-8-010-038-0000, 2-8-011-021-0000 & 2-8-011-022-0000 Present were appellant's representative, Dylan Shropshire, Member of Ag -Eco Properties LLC. County appraiser Tanya Kauhi presented for the County. Properties located in Honomu near Akaka Falls Road Appeals on land values. 2 Appellant's representative presented their case. County presented their case and recommended sustaining the assessed values. A call for questions was made. Mr. Takai moved to sustain the County's 2017 assessment for all parcels. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 3:0. CASE # 27143 — OKIN, MICHAEL D / OKIN, PETER O TMK 1-5-059-056-0000 Appellant was not present. It was noted that the notice of hearing was delivered on July 14, 2017. Present for the County was appraiser Sally Kaaiakamanu. Property located on Paradise Ala Kai Drive in the Hawaiian Paradise Park 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 $253,000 and building value at $173,900. A call for questions was made. 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 #26947 — WOOD, H GRAHAM TMK 1-8-005-043-0000 Appellant was not present. It was noted that the notice of hearing was delivered on July 10, 2017. Mr. Jo presented for the County. Property located on Volcano Road in Olaa. 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 $60,800. 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. WITHDRAWN CASES County presented to the Board appellants' requests to withdraw their appeals for the following cases: Case No. 27038 TMK 1-5-061-103-0000 Case No. 27049 TMK 1-8-009-038-0000 Case No. 27132 TMK 2-2-007-001-0001 Case No. 26964 TMK 6-9-002-027-0000 A call for questions was made. 3 DOLENA, SYLVIA S BEHPOUR,ARMAND RKS LLC / GOODYEAR, LESSEE PUAKO DR LLC 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 — 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. County informed the Board that there was a typographical error on the settlement agenda and requested that the error be corrected for the record. Page 2 of the agenda, Case No. 27002, TMK 2- 5-005-065-0000, building value should read $241,100 and not $291,100 as listed. The error was noted and corrected for the record. Mr. David questioned the exemption amount for Case No. 27152. Mr. Jo responded Mr. David questioned the building value in Case No. 27036. County appraiser Sally Kaaiakamanu responded. A call for questions was made. Mr. Takai moved to accept the settlements on pages 1 to 3 with the correction for Case No. 27002. 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 meetings scheduled for August 29th and 30th in Kona. ADJOURNMENT Meeting adjourned at 11:20 a.m Respectfully submitted, 41 -ceded (IKaa) YwaiK Elizabeth (Nina) Swain Real Property Appeals Board Clerk 51 L L 03/60/80 WV 00:6 - SIND W31113S O-0 -v -4 0 z o N • EXHIBIT A C-; 0 Cl ro rH 51) w to to to o N wo Nx •••1 1 { L L. OZ/60/80 'W'V 00:6 - S±N31A1f111DS Ocd t7 EXHIBIT A -v 7 1 L L. 0Z/60/80 'W'd 00:6 - S_LN31/131113S EXHiBIT A 1elo1 pueio • (((oco - Nco (fl O O O0 O O A _. W O P c N ▪ o O V co In N W N O O O O 0 O O O O CD N 'co co V A o0 4 co -co -CO O O O 0 O0 m x SETTLEMENT - BLDG 216,400 LAND 120,400 EX 0 0 ]11 S1N3W1S3ANI VIN2JOdf1VO N Cn � • � 0303 1•3 m m z z 0 • D ,• T • m v, 9LL96 IH VOHVd X X I' V_ a Ca 3AV VNVINIVI 9664I'I 011 1N3W1S3ANI VINBOJI1V0 r co 2 m a OOD O O0D 0 0 0 0 0 O 0 A o O O A O O W - O co 0000 O O - 1 r W m -D 1 3 m a 0A O o t0 N o 0 V V CD O 3 E969Z #aseo go If; • i x7 (D (4 N xr• n r6 SD FS 6 rn 7 `" • K] m I N • C f] N ~ pJ £ � H n n 0X G rt 0 tr rx b rH p) w (n (.Q 11 0 (D w o N W J H