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Home My WebLink About2017-08-30 BOR MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Wednesday, August 30, 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 J Yoshimoto and Craig Masuda; 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. 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. TMK 8-7-003-023-0000 — MAUNA'ONI PROPERTIES LLC Appearing before the Board was Michael Matsukawa, attorney, representative for Mauna'oni Properties LLC. County informed the Board that although other appeals were filed for Mauna'oni Properties LLC, no appeal was filed for TMK 8-7-003-023-0000. Mr. Matsukawa attended the meeting to request that the Board allow him to appeal the assessment for TMK 8-7-003-023-0000. Mr. Matsukawa informed the Board as to the circumstances of the request. A call for questions was made. Mr. David moved to deny the request to hear the case as no appeal was filed by the deadline. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:0. CASE #26914 — ROGAN, JOHN L TMK 8-8-007-016-0000 Appellant was not present. It was noted that the notice of hearing was delivered to the appellant's address on August 11, 2017. Appraiser Jennifer Long was present for the County. Note: case called at 9:05 a.m. Appellant John Rogan arrived at 9:08 a.m. Present was appellant John Rogan. Property located in South Kona in the Milolii Beach Lots subdivision. Appeal on building value. Appellant presented his case. County presented their case and recommended sustaining the 2016 forty percent (40%) completed values. A call for questions was made. Mr. Takai moved to sustain the County's assessment for the building and land as presented. Seconded by Mr. Ventura. A call for discussion was made. Motion passed by a vote of 4:0. CASE #27142 — ROGAN, JOHN L TMK 8-8-007-016-0000 Present were appellant John Rogan and County appraiser Jennifer Long. Property located in South Kona in the Milolii Beach Lots subdivision. Appeal on building value. Appellant presented his case. County presented their case and recommended reducing the building value to $93,100 and sustaining the land value. A call for questions was made. Mr. Takai moved to accept the County's recommendation to reduce the building value to $93,100 and sustain the land value with the exemption adjusted accordingly. Seconded by Mr. Ventura. A call for discussion was made. Motion passed by a vote of 3:1 with Mr. David voting against the motion. Recessed: 9:59 a.m. Reconvened: 10:08 a.m. CASE #27018 — SELLERS, HARLEY M TTEE TMK 7-5-043-019-0000 Appellant was not present. County stated that the appellant did contact the office to inform that they would not be attending the hearing. Mr. Jo presented for the County. Property located on Waiau Place in the Hualalai Heights subdivision. Appeal on building value. 2 County presented their case together with any and all information from the appellant. County recommended sustaining the assessed values. A call for questions was made. Mr. Takai moved to sustain the land value at $195,100, building value at $1,067,900 and the home exemption remaining at $160,000. Seconded by Mr. Ventura. A call for discussion was made. Motion passed by a vote of 4:0. CASE #27047 — ANCHIALINE PROPERTIES LLC TMK 7-5-016-061-0000 Appellant was not present. County informed the Board that an agreed to settlement had been reached with the appellant with a land value of $444,700 and building value of $2,997,700 for a total of $3,442,400. A call for questions was made. Mr. Takai moved to accept the settlement between the appellant and the County with building value at $2,997,700 and land value at $444,700 for a total of $3,442,400. 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. 26974 TMK 7-5-020-014-0087 MORGAN, CRAIG / MORGAN, MICHAELA N Case No. 26975 TMK 7-5-020-014-0155 MORGAN, CRAIG W / MORGAN MICHAELA N Case No. 27019 TMK 7-5-034-039-0000 ASBACH, RICHARD MALCOLM A call for questions was made. Mr. Takai moved to accept the three 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:OOA 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 A. Mr. David questioned the land values in Case Nos. 27122 and 27131. Mr. Jo responded for the County. Mr. Takai questioned the land and building values in Case No. 26899. Mr. Jo responded for the County. A call for questions was made Mr. Takai moved to accept the settlements as listed on pages 1 through 4 of the settlement agenda. Seconded by Mr. Ventura. A call for discussion was made. Motion passed by a vote of 4:0. 3 OLD BUSINESS No old business discussed. NEW BUSINESS No new business discussed. ANNOUNCEMENTS Next meeting will be the complaint hearing scheduled for Wednesday, October 11th, at 10:00 a.m., in Hilo at the Aupuni Center Conference Room. ADJOURNMENT Meeting adjourned at 10:35 a.m. Respectfully submitted, 41 -ceded (IKaa) YwaiK Elizabeth (Nina) Swain Real Property Appeals Board Clerk 51 0660 L60Z/0£/80 SETTLEMENTS - 9:00 A.M. EXHIBIT A 0 u3 3 bE N N n rob 0 or O w a oK orn Y ht m mnnIttra p a b ry E b 1'_ n" 0 rr " 01:60 L 60Z/0£/90 SETTLEMENTS - 9:00 A.M. EXHIBIT A 4 0 M H ro NH • H Ul LO HN N Nz H N JN 01:60 L 103/0£/80 SETTLEMENTS - 9:00 A.M. EXHIBIT A frm 06:60 L60Z/0£/80 SETTLEMENTS - 9:00 A.M. EXHIBIT A !" a. Eifi o o rip fa 11 L0 0 tr ul fp No o