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Home My WebLink About2018-08-15 BOR MnutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Wednesday, August 15, 2018 Aupuni Center Conference Room Hilo, Hawaii CALL TO ORDER Chairman Melvin Ventura called the meeting to order at 9:05 a.m. Present were: Board Members Melvin Ventura, Wesley Takai and Grace Reinhard; Deputy Corporation Counsel J Yoshimoto; Real Property Acting Assistant Tax Administrator Keita Jo, Real Property Acting Appraisal Supervisor Dionne Costa and Real Property Appeals Board Clerk Elizabeth Nina Swain. Absent: Board Member Michael Hughes SWEARING IN OF NEW BOARD MEMBER Finance Director Deanna Sako was present and conducted the swearing in of newly appointed Tax Board of Review Member Nelson Harano. Mr. Harano was welcomed by the Members of the Board and continued to participate in the meeting as a non-voting/observing member for the duration of the meeting. STATEMENTS FROM THE PUBLIC There were no statements from the public. APPROVAL OF MEETING MINUTES Meeting minutes from the March 7, 2018, meeting was not available. Mr. Takai moved to table the approval of March 7t" minutes to the September 4t" agenda. 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. NOTE: Board Member Michael Hughes arrived at 9:20 a.m. and was present for the duration of the meeting. CASE #28305 — OKIN, PETER O / OKIN, MICHAEL D TMK 1-5-059-056-0000 Appellants were not present and did provide notification that they would not be attending the hearing. Present was County appraiser Sally Kaaiakamanu. Property located on Paradise Ala Kai Drive in the Hawaiian Paradise Park subdivision. Appeal on the 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 $240,000 and building value at $198,500. A call for questions was made. Mr. Takai moved to sustain the County's land and building values. Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a vote of 4:0. CASE #28232 — PRECINCT CORPORATION EXCLUSIVE TMK 1-5-025-035-0000 Appellant was not present. It was noted that the appellant's notice of hearing was delivered on July 18, 2018. Present for the County was Clerical Supervisor Ryan Okamura. Property located on 11 th Avenue in the Hawaiian Paradise Park subdivision. Appeal on disallowance of home exemption. County presented their case together with any and all information provided by the appellant. County recommended sustaining the denial of home exemption. A call for questions was made. Mr. Takai moved to sustain the County's position and deny the exemption. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 4:0. CASE #28093 — MONARCH LAND & LIVESTOCK CO INC TMK 1-1-098-001-0000 Appellant was not present. Ms. Costa presented to the Board a settlement agreement entered into between the County and the appellant with the land value at $9,000, building value at $55,700, no exemption with an agricultural classification. A call for questions was made. 2 Mr. Takai moved to accept the settlement with the building value at $55,700, land value at $9,000 with the agricultural classification. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 4:0. CASE #28230 — CARROLL, JAMES F TMK 2-3-017-005-0000 Appellant was not present. Ms. Costa presented to the Board a settlement agreement entered into between the County and the appellant with the land value at $245,700 and building value at $177,900. A call for questions was made. Ms. Reinhard questioned the reduction in building value. Ms. Costa responded for the County. Mr. Takai moved to accept the settlement with building value at $177,900 and land remaining at $245,700. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 4:0. CASE #28310 — GA HC REIT II HILO MOB LLC TMK 2-2-021-021-0000 Appellant was not present. Ms. Costa presented to the Board a withdrawal of appeal from the appellant for Case No. 28310. A call for questions was made. Mr. Takai moved to accept the withdrawal. Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a vote of 4:0. CASE #28167,28168 & 28169 — MILLER, JOHN A TMK 1-2-006-064-0000,1-2-006-065-0000 & 1-2-006-066 Appellant was not present. A letter received from the appellant requesting to have his appeal case hearings rescheduled was presented to the Board. A call for questions was made. Mr. Takai moved to accept the request to reschedule the three appeals to the October meeting. Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a vote of 4:0. CASE #28143 — CORREA, HENRY J / KRISTI TRUST TMK 2-4-030-095-0000 Appellant was not present. A letter received from the appellants requesting to have their appeal case hearing rescheduled was presented to the Board. A call for questions was made. Mr. Takai moved to accept the request and reschedule the case to the October meeting. Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a vote of 4:0. 3 WITHDRAWN CASES County presented to the Board appellants' requests to withdraw their appeals for the following cases: Case No. 28049 TMK 1-1-065-083-0000 Case No. 28060 TMK 1-6-010-083-0000 Case No. 28142 TMK 2-3-018-029-0000 Case No. 28316 TMK 4-4-006-022-0000 Case No. 28042 TMK 4-5-023-046-0000 Case No. 28249 TMK 4-7-007-038-0000 A call for questions was made. PROFFITT, WINFRED TREXLER JR 130 HOLDINGS LLC HJC DEVELOPMENT CORP HUMMEL, BEREND WILLEM CHRISTOFFEL, RONALD J AUSTIN, JAMES WALKER TRUST Mr. Takai moved to accept the withdrawals as presented. Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 10:00 a.m. Reconvened: 10:18 a.m. SETTLEMENTS — 9:OOA APPEALS AGENDA County presented to the Board a 4 -page Appeals Agenda containing information on 19 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. Jo informed the Board of corrections to the agenda as follows: • Case No. 28084 Page 1 Exemption amount of $160,000 should be included in the agreed to values and a change from Pitt 5 to Pitt 9. • Case No. 28225 Page 3 Exemption amount should be corrected from $180,000 to $176,200 due to the decrease in value. Mr. Takai questioned the home exemption in Case No. 28043. County appraiser Shannon Arquitola responded. Mr. Takai moved to continue Case No. 28043, TMK 2-4-007-055-0000, to the October meeting to allow the County to provide further information as to the status of the home exemption. Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a vote of 4:0. Mr. Takai questioned the land value, change in class and the error in calculation for the exemption amount in Case No. 28250. Ms. Costa responded for the County and a correction to the agenda was made to increase the exemption amount to $229,500, removing Pitt 9 and leaving the property at Pitt 5. Mr. Takai moved to correct the appeals agenda for Case No. 28225 revising the settlement with building value at $339,600, land value at $41,200 and exemption amount to $176,200. Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a vote of 4:0. Mr. Takai moved to correct the appeals agenda for Case No. 28250 revising the settlement with building value at $355,000, land value at $42,400, exemption amount of $229,500, with the 51 Class 5 agriculture. Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a vote of 4:0. Mr. Takai moved to correct the appeals agenda for Case No. 28084 revising the settlement with building value at $553,300, land value at $160,500, exemption amount of $160,000, with the Class 9 homeowners. Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a vote of 4:0. Mr. Takai moved to accept the remaining 15 settlements on pages 1 through 4 as presented. Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 10:40 a.m. Reconvened: 1:30 p.m. 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 #28088,28089,28090 & 28091 — ROBINSON, B K & ALISA DONNETTE TMK 1-8-091-019-0000,1-8-091-021-0000,1-8-091-023-0000 & 1-8-091-024-0000 Present was appellant Alisa Robinson and County appraiser Raynette Mar. County informed the Board that the parties had entered into settlement agreements for all four (4) parcels, however, appellant requested to address the Board. Appellant presented her concerns to the Board. County and appellant responded to questions presented by the Board. Mr. Takai moved to go into executive session to consult with the Board's attorney. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 4:0. Entered into executive session at 1:53 p.m. Ended executive session at 2:03 p.m. Executive session was entered into to allow the Board Members to consult with Corporation Counsel as to the options available to the Board in the appeal process and rendering of their decision. Mr. Hughes moved to remove Case Nos. 28088, 28089, 28090 and 28091 from the settlement agenda and hear the cases today. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 4:0. Recessed: 2:08 p.m. Reconvened: 2:10 p.m. 5 CASE #28156, 28157, 28158, 28159, 28160, 28161 & 28162 — WHR LLC TMK 2-1-001-012-0000, 2-1-005-013-0000, 2-1-005-016-0000, 2-1-005-017-0000, 2-1-005-027-0000, 2-1-005-032-0000 & 2-1-005-046-0000 Appellant was not present A letter received from the appellants requesting to have their seven (7) appeal case hearings rescheduled was presented to the Board. A call for questions was made. Mr. Takai moved to accept the appellants' request to reschedule the hearings to October 17 which will be the last and final meeting for the Board. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 4:0. CASE #28064 — KANAAN, DREAMINGBEAR TMK 9-2-010-006-0000 Appellant was not present. Board was informed by Board Clerk as to appellant's disability and his pending submission of documents for reasonable accommodation/modification to participate in the case hearing. Request made to continue the case to allow appellant time to submit the necessary documentation by the deadline provided to him. A call for questions was made. Mr. Takai moved to reschedule the case to October 17t". Seconded by Mr. Hughes. 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. 28006 TMK 2-4-077-013-0000 Case No. 28227 TMK 2-7-005-001-0000 Case No. 28166 TMK 2-7-006-012-0000 Case No. 28165 TMK 2-7-006-013-0000 Case No. 28307 TMK 2-8-008-063-0000 Case No. 28138 TMK 2-8-008-077-0000 Case No. 28063 TMK 9-2-010-005-0000 A call for questions was made. PANG, STEPHENIE D TAKEMURA, EARL K HAMAMOTO, JANE TRUST HAMAMOTO, JANE POTTER, RICHARD GUSS, YOLAND M KANAAN, DREAMINGBEAR Mr. Takai moved to accept the withdrawals as presented by the County. Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a vote of 4:0. SETTLEMENTS — 1:30P APPEALS AGENDA County presented to the Board a 3 -page Appeals Agenda containing information on 17 cases that had reached settlement agreements between the County and the respective appellants. A copy of the agenda is attached hereto as Exhibit B. Ms. Costa noted the following corrections to the settlement appeals agenda: 0 • Case No. 28265 Building value should be corrected to reflect a value of $222,200 and not $22,200 as presented. Signed settlement presented and reviewed to confirm the correction. Correction noted. • Case No. 28097 Exemption amount was omitted from the settlement agreement. Appellant is entitled a homeowners exemption of $136,400. Correction/addition noted. Mr. Takai questioned the homeowner's exemption amount in Case No. 28247. County appraiser Tanya Kauhi responded. Mr. Takai questioned the building value in Case No. 28306. County appraiser Kaiea Cain responded. Ms. Reinhard questioned the land value in Case no. 28154. County appraiser Tanya Kauhi responded. Ms. Reinhard questioned the land value in Case Nos. 28099 and 28100. County appraiser Tanya Kauhi responded. A call for questions made. Mr. Takai moved to include the exemption amount of $136,400 for Case No. 28097 along with the building value of $171,900 and land value of $11,400. Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 4:0. Mr. Takai moved to accept the remaining settlements on pages 1 through 3 of the settlement agenda which excludes Case Nos. 28088, 28089, 28090, 28091 and 28097. Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a vote of 4:0. CASE $28088,28089,28090 & 28091 — ROBINSON, B K & ALISA DONETTE TMK 1-8-091-019-0000,1-8-091-021-0000,1-8-091-023-0000 & 1-8-091-024-0000 (Continued) Present were appellant Alisa Robinson and County appraiser Raynette Mar. Properties located on (hope Road in Mountain View. Appeals on land values. Appellant presented her case. County presented their case and recommended land values of $82,900 for Case No. 28088, $93,500 for Case No. 28089, $86,200 for Case No. 28090 and $85,800 for Case No. 28091. A call for questions was made. Mr. Takai moved to accept the taxpayer's values for each of the properties: $71,100 for Case No. 28088, $79,400 for Case No. 28089, $73,600 for Case No. 28090 and $73,400 for Case No. 28091. Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a vote of 4:0. 7 OLD BUSINESS: No old business was discussed. NEW BUSINESS: • TMK 750020410000 — correspondence from Eric Tallan re: request for case hearing date in later part of 2018 The letter received from Eric Tallan was presented to the Board for their review and decision. A call for questions was made. Mr. Takai moved to accept appellant's request and to reschedule the hearing to October. Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a vote of 4:0. ANNOUNCEMENTS: Next meeting scheduled for tomorrow, August 16, starting at 9:00 a.m. at the Aupuni Center Conference Room. ADJOURNMENT: Meeting was adjourned at 3:27 p.m. Respectfully submitted, 41 -ceded (IKaa) YwaiK Elizabeth (Nina) Swain Real Property Appeals Board Clerk 0