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Home My WebLink About2018-08-16 BOR MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Thursday, August 16, 2018 Aupuni Center Conference Room Hilo, Hawaii CALL TO ORDER Chairman Melvin Ventura called the meeting to order at 9:00 a.m. Present were: Board Members Melvin Ventura, Wesley Takai, Grace Reinhard, Michael Hughes and Nelson Harano; 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. 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 #28170, 28174, 28178, 28183, 28182, 28181, 28180, 28179, 28184, 28185, 28186, 28187, 28188, 28189, 28193, 28194, 28195, 28196, 28197, 28198, 28199, 28200, 28201, 28202, 28203, & 28204 - KOHANAIKI SHORES LLC TMK 7-3-009-016-0000, 7-3-063-005-0000, 7-3-063-015-0013, 7-3-063-015-0014, 7-3-063-015-0015, 7-3-063-015-0016, 7-3-063-015-0017, 7-3-063-015-0018, 7-3-063-015-0019, 7-3-063-015-0020, 7-3- 063-015-0021, 7-3-053-015-0022, 7-3-063-015-0023, 7-3-063-015-0024, 7-3-066-002-0000, 7-3-066- 004-0000, 7-3-067-001-0000, 7-3-067-002-0000, 7-3-067-003-0000, 7-3-067-004-0000, 7-3-068-001- 0001, 7-3-068-001-0002, 7-3-068-001-0003, 7-3-068-001-0004, 7-3-068-001-0005 & 7-3-068-001- 0006 Appellant was not present. A letter received from the appellant's representative requesting to have their appeal case hearings rescheduled was presented to the Board. A call for questions was made. Mr. Hughes moved to reschedule the cases as noted to the September 5t" meeting. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. WITHDRAWN CASES County presented to the Board appellants' requests to withdraw their appeals for the following cases: Case No. 28171 TMK 7-3-063-001-0000 Case No. 28172 TMK 7-3-063-002-0000 Case No. 28173 TMK 7-3-063-003-0000 Case No. 28175 TMK 7-3-063-006-0000 Case No. 28176 TMK 7-3-063-007-0000 Case No. 28177 TMK 7-3-063-009-0000 Case No. 28190 TMK 7-3-064-021-0000 A call for questions was made. KOHANAIKI SHORES LLC KOHANAIKI SHORES LLC KOHANAIKI SHORES LLC KOHANAIKI SHORES LLC KOHANAIKI SHORES LLC KOHANAIKI SHORES LLC KOHANAIKI SHORES LLC 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 5:0. SETTLEMENTS — 9:OOA APPEALS AGENDA County presented to the Board a 2 -page Appeals Agenda containing information on 11 cases that had reached settlement agreements between the County and the respective appellants. A copy of the agenda is attached hereto as Exhibit A. A call for questions was made. Mr. Hughes moved to accept the settlements as noted by the County. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 5:0. Recessed: 9:29 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 #28164 — FAY, CONNIE (CONSTANCE) TMK 4-6-007-028-0000 Present were appellant Constance Fay and County appraiser Tanya Kauhi. Property located on Old Mamalahoa Highway in Ahualoa. 2 Appeal on land value. Appellant presented her case. County presented their case and recommended sustaining the land value at $270,400. A call for questions was made. Mr. Takai moved to sustain the County's position of removing the agricultural use, the land value remains at $270,400 with the homeowners' class in place. Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a vote of 5:0. CASE #28068 — GATEWAY MANAGEMENT COMPANY TMK 1-4-093-003-0000 Appellant was not present. Ms. Costa presented to the Board appellant's request to withdraw their appeal for Case No. 28068. A call for questions was made. Mr. Takai moved to accept the withdrawal. Seconded by Mr. Harano. A call for discussion was made. Motion passed by a vote of 5:0. WITHDRAWN CASES County presented to the Board appellants' requests to withdraw their appeals for the following cases: Case No. 28065 TMK 1-3-008-019-0000 MARTYCHENKO, SERGY Case No. 28067 TMK 1-4-071-006-0000 MINDFUL LIVING LLC Case No. 28070 TMK 2-5-040-030-0000 ZUANICH, BETSY Case No. 28155 TMK 9-9-005-015-0000 BUCK, JAMES D & LAURA L A call for questions was made. Mr. Takai moved to accept the withdrawals for the four appeals. Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a vote of 5:0. CASE #28066 — STRISSEL, ARTHUR GENE TMK 1-4-019-009-0000 Appellant was not present. Ms. Costa presented for the County. Ms. Costa informed the Board that due to the change in assessments in the Puna District due to the recent lava inundation, values were adjusted accordingly for the properties affected in the area. This particular property for Case No. 28066 is located in the area and the property values would have been decreased to a lesser value than the settlement by the Real Property Tax Office, however, due to the pending appeal the division could not proceed with the adjustment. The County recommends that the Board deny the current settlement agreement between the County and the appellant and reduce the total value to zero ($-0-). A call for questions was made. Mr. Takai moved to deny the settlement as presented for Case No. 28066. Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a vote of 5:0. 3 Mr. Takai moved to reduce the land and building values to zero ($-0-). Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a vote of 5:0. SETTLEMENTS — 1:30P APPEALS AGENDA County presented to the Board a 2 -page Appeals Agenda containing information on 11 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. Harano questioned the exemption in Case No. 28226. County appraiser Tanya Kauhi responded Ms. Reinhard questioned the building value in Case No. 28216. Ms. Costa responded for the County A call for questions was made. Mr. Takai moved to reschedule Case No. 28216 to October 17th to allow the County to have the settlement agreement corrected to include the building value. Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a vote of 5:0. Mr. Hughes moved to accept the settlements for Case Nos. 28036, 28035, 28038, 28136, 28217, 28218, 28219, 28214, 28215 and 28226. A call for discussion was made. Motion passed by a vote of 5:0. OLD BUSINESS: No old business was discussed. NEW BUSINESS: No new business was discussed. ANNOUNCEMENTS: No meeting scheduled for Thursday, August 23,d Next meeting scheduled for Tuesday, September 4, starting at 9:30 a.m. at the West Hawaii Civic Center Building G, Kailua Kona. ADJOURNMENT: Meeting was adjourned at 2:50 p.m Respectfully submitted, 41 -ceded (IKaa) YwaiK Elizabeth (Nina) Swain Real Property Appeals Board Clerk 51