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Home My WebLink About2017-08-29 BOR MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Tuesday, August 29, 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; 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. STATEMENTS FROM THE PUBLIC There were no statements from the public. APPROVAL OF MEETING MINUTES The members were provided with copies of the August 8, 2017 and August 9, 2017 meeting minutes. There were no corrections noted. A call for questions was made. Mr. Takai moved to accept the minutes of the August 8t" and 9t" meetings. Seconded by Ms. Reinhard. 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 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 #26912 — HACKELBERG, MARK TMK 7-5-001-074-0000 Present was appellant Mark Hackelberg. Mr. Jo presented for the County. Property located on Laaulu Road in Keopu Country Estates. Appeal on land values. Appellant presented his case. County presented their case and recommended sustaining the assessed values with land at $420,000 and building at $348,700. A call for questions was made. Mr. Takai moved to sustain the County's assessment and the denial of the agricultural use application for 2017. Seconded by Mr. Ventura. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 9:52 a.m. Reconvened: 10:04 a.m. CASE #27137 — FRANSEN, SHAWN TMK 6-8-022-005-0016 Appellant was not present. It was noted that the notice of hearing was delivered to the appellant's address on July 31, 2017. Present for the County was appraiser Matthew Radmilovic. Property is a condominium unit located in the Fairways 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 land value at $97,200 and reducing the building value to $494,600 for a total of $591,800. A call for questions was made. Mr. Takai moved to accept the County's recommendation for a total assessed value of $591,800 with land at $97,200 and building at $494,600. Seconded by Mr. Ventura. A call for discussion was made. Motion passed by a vote of 4:0. CASE #27068 — PARKER, LISA M TRUST TMK 7-5-001-048-0000 Appellant was not present. It was noted that the notice of hearing was delivered to the appellant's address on July 26, 2017. Mr. Jo presented for the County. Property located on Keopu Mill Lane in Keopu Country Estates. Appeal on land value. County presented their case together with any and all information provided by the appellant. County recommended sustaining the value at $270,200. A call for questions was made. Mr. Takai moved to sustain the County's assessment. Seconded by Mr. Ventura. A call for discussion was made. Motion passed by a vote of 4:0. 2 CASE #27107 — CBI PROPERTIES LLC TMK 7-7-008-025-0000 Appellant was not present. It was noted that the notice of hearing was returned on August 21, 2017 marked as "unclaimed" and a courtesy email was sent to the appellant on August 22, 2017. Present for the County was appraiser Dionne Costa. Property located on Alii Drive across from Pahoehoe Park, North of Magic Sands. Appeal on land value. County presented their case together with any and all information provided by the appellant. County recommended reducing the value to $410,000. A call for questions was made. Mr. Ventura moved to accept the County's recommendation of a value of $410,000. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 4:0. CASE #27067 — WESCH, WILLIAM G TMK 7-7-021-025-0000 Appellant was not present. Presented to the Board was a letter from the appellant requesting to have his appeal case hearing rescheduled. Letter read into the record. A call for questions was made. Mr. David moved to deny the appellant's request and to proceed with hearing the case. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. Mr. Jo presented for the County. Property located on Kunihi Street in the Komohana Kai 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 $176,700 and the building value at $403,700. A call for questions was made. Mr. Takai moved to sustain the County's land and building values. 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. 26896 TMK 6-8-014-055-0000 Case No. 27010 TMK 6-8-022-052-0060 Case No. 27041 TMK 6-8-022-052-0070 Case No. 26985 TMK 7-4-010-016-0000 Case No. 26986 TMK 7-4-010-017-0000 Case No. 26983 TMK 7-4-015-008-0000 Case No. 26984 TMK 7-4-015-009-0000 3 BAAS, HAROLD K DEWERS, GORDON M / DEWERS, MAI SHADEL, JEFF S 74-5583 PAWAI LLC 74-5583 PAWAI LLC 74-5583 PAWAI LLC 74-5583 PAWAI LLC Mr. David questioned the appellant's opinion of building value in Case No. 27010. Mr. Jo responded for the County. Ms. Reinhard questioned the appellant's opinion of building value in Case No. 26985. Mr. Jo responded for the County. A call for questions was made. Mr. Takai moved to accept the withdrawals as noted by the County. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 4:0. SETTLEMENTS — 9:OOA APPEALS AGENDA County presented to the Board a 1 -page Appeals Agenda containing information on five (5) 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 exemption in Case No. 27153. Mr. Jo responded for the County. Mr. David questioned the building value in Case No. 26981. County appraiser Dionne Costa responded. A call for questions was made. Mr. Ventura moved to accept the settlements presented. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 11:03 a.m. Reconvened: 1:30 p.m. NOTE: Mr. Ventura was not present upon reconvening for the afternoon session. CASE #26961 — SCHOEPF, ROTH G TMK 6-9-003-032-0000 Present was appellant's representative Justin Todd. A letter from the appellant authorizing Mr. Todd to appear and appellant's behalf was presented to the Board. Appraiser Mary Ann Todd -Waller was present for the County. Property located on Puako Beach Drive in Puako. Appeal on land and building values Appellant's representative presented their case. County presented their case and recommended sustaining the land value at $794,200 and building value at $1,123,300. A call for questions was made. Mr. David moved to sustain the values set by the County. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 3:0. 51 CASE #27150 — AKIONA, MICHAEL JOHN K TMK 7-3-004-014-0000 Appellant was not present. Present for the County was appraiser Gabrielle Menendez. County reported that the appellant notified the office and submitted a letter stating that he would not be attending. Property located on Old Government Mauka Road above the Mauna Ziona Church near Matsuyama Food Market. 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 $805,200 and reducing the building value to $33,200. A call for questions was made. Mr. Takai moved to accept the County's recommendation to reduce the building value to $33,200 and sustain the land value at $805,200. 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 Appellants were not present but County presented additional documentation sent in by the appellants for presentation to the Board. Present for the County was appraiser Dionne Costa. Property located on Kalanianaole Street near the Hilo Harbor port. 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 with land at $2,685,200 and building at $1,093,600. A call for questions was made. Mr. Takai moved to sustain the County's land and building values. Seconded by Mr. David. A call for questions was made. Motion passed by a vote of 3:0. CASE #27072,27073,27074 & 27075 — PRII WESTWOOD LANIHAU EXPANSION TMK 7-5-004-007-0000, 7-5-004-029-0000, 7-5-004-055-0000 & 7-5-004-056-0000 Appellants were not present. County informed the Board that a settlement agreement had been reached between the County and the appellant with the agreed to values as follows: Case No. 27072, TMK 7-5-004-007-0000 o Land value of $5,844,500 Case No. 27073, TMK 7-5-004-029-0000 o Land value of $309,000 Case No. 27074, TMK 7-5-004-055-0000 o Land value of $292,800 5 • Case No. 27075, TMK 7-5-004-056-0000 o Land value of $539,900 A call for questions was made. Mr. Takai moved to accept the settlements for the four parcels as presented by the County. 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. 27118 TMK 6-8-033-002-0000 KENANDY LLC Case No. 27140 TMK 7-5-007-012-0000 DIAMOND PARKING LLC Case No. 27076 TMK 7-8-020-013-0000 KAMEHAMEHA INVESTMENT CORPORATION Mr. David questioned the property class in Case No. 27118. County appraiser Matthew Radmilovic responded. Mr. Takai questioned the exemption in Case No. 27118. Mr. Jo responded for the County. A call for questions was made. Mr. Takai moved to accept the three 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 1 -page Appeals Agenda containing information on five (5) 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 property use for Case Nos. 27119, 27043 and 26959. County appraiser Matthew Radmilovic responded. Mr. Takai questioned the land use for Case No. 26971. County appraiser Dionne Costa responded. A call for questions was made. Mr. Takai moved to accept all of the settlements as noted on page 1 of the settlement agenda. 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. 0 ANNOUNCEMENTS Next meeting scheduled for tomorrow, Wednesday, August 30th, at 9:00 a.m.. ADJOURNMENT Meeting adjourned at 3:11 p.m. Respectfully submitted, 41 -ceded (IKaa) YwaiK Elizabeth (Nina) Swain Real Property Appeals Board Clerk 7 0t7:60 L 603/6Z/80 SETTLEMENTS - 9:30 A.M. a a - a u 0 0 %We. 888 O EP ls og 088 EXHIBIT A 7 2 •3 m Cri tri rt n own W O K 0 Hrn m 0 m ro m - to xro m m 7 <°'s °' w E nb � o 8 rT n S C4 0 0 Y5 p YH as En o o N NO mY Y H Ott LLOZ/6Z/90 SETTLEMENTS - 1:30 P.M. -N 0 0 a to 8 8 8 0 0 m s n 00 §s8 EXHIBIT B F 0 O a u Yx q YH a Ln HO CO Yo m N 0x YH