HomeMy WebLinkAbout2018-09-04 BOR MinutesTAX BOARD OF REVIEW
MEETING MINUTES
Appeal Hearings
Wednesday, September 4, 2018
West Hawaii Civic Center, Building G
Kailua Kona, Hawaii
CALL TO ORDER
Chairman Melvin Ventura called the meeting to order at 9:30 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.
APPROVAL OF MEETING MINUTES
The minutes of the meeting minutes for August 15, 2018 and August 16, 2018 were provided to the
members for approval. No corrections were noted. A call for questions was made.
Mr. Takai moved to accept the minutes of August 15th and 16th. Seconded by Mr. Hughes. A
call for discussion was made. Motion passed by a vote of 5:0.
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 #28221 & #28222 — TI CAPITAL MANAGEMENT LLC
TMK 6-8-001-022-0000 (Pitt 5 & Pitt 1)
Present was appellant's representative Randy Vitousek, attorney. Ms. Costa presented for the
County.
Property located on Hoohana Street near Mauna Lani and Puako.
Appeal on land values.
Appellant's representative presented their case. County presented their case and recommended
sustaining the land values. A call for questions was made.
Mr. Hughes moved to sustain the County's valuation as presented. Seconded by Mr. Takai. A
call for discussion was made. Motion passed by a vote of 4:1 with Mr. Harano voting against
the motion.
Recessed: 10:14 a.m.
Reconvened: 10:19 a.m.
CASE #28223 — PRISM TARGET VALENCIA LP
TMK 7-2-027-008-0000
Present was appellant's representative, Randy Vitousek, attorney. Present for the County was
appraiser Matthew Radmilovic.
Property located on Kaelewaa Place in the Kukio Resort.
Appeal on land and building values.
Appellant's representative presented their case. County presented their case and recommended
reducing the land value to $1,562,200 and building value to $3,450,900. A call for questions was
made.
Mr. Takai moved to accept the County's recommendation to reduce the land value to
$1,562,200 and building value to $3,450,900 fora total of $5,013,100. Seconded by Mr. Harano.
A call for discussion was made. Motion passed by a vote of 5:0.
CASE #28085 — BRUCE/MARILYN 1987 TRUST
TMK 7-2-023-011-0000
Appellant was not present. Ms. Costa was present for the County.
County presented to the Board appellant's request to withdraw their appeal in Case No. 28085. 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 5:0.
CASE #28312 & #28313 — WAIKOLOA HIGHLANDS INC
TMK 6-8-002-016-0000 & 6-8-002-017-0000
Appellant was not present. It was noted that the notice of hearing was mailed to the appellant on
August 7th . Ms. Costa presented for the County.
Property located on Waikoloa Road, east of Waikoloa Village.
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Appeals on land values and denial of agricultural use.
County presented their case together with any and all information provided by the appellant. County
recommended sustaining the land values. A call for questions was made.
Mr. Takai moved to accept the County's denial of agricultural use for Case No. 28312.
Seconded by Mr. Harano. A call for discussion was made. Motion passed by a vote of 5:0.
Mr. Takai moved to sustain the County's values and grant the building exemption of $536,900.
Seconded by Mr. Hughes. 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. 28079 TMK 7-1-006-006-0000 RYAN, ROBERT C
Case No. 28262 TMK 7-5-034-015-0000 ARIES, RODNEY L
A call for questions was made.
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 5:0.
CASE #28079 — BK LOT 59 LLC
TMK 7-2-018-031-0000
Appellant was not present. Case called at 11:00 a.m. Board Clerk informed the Board that the
appellant's representative had called in to the office prior to inform that he may not be able to arrive
for the case hearing in time due to the airline flight schedules. A call for questions was made.
Mr. Takai moved to continue the case and allow it to be heard at the 1:30 session due to the
late arrival of the appellant's representative. Seconded by Mr. Hughes. A call for discussion
was made. Motion passed by a vote of 4:1 with Mr. Harano voting against the motion.
SETTLEMENTS — 9:30A APPEALS AGENDA
County presented to the Board a 2 -page Appeals Agenda containing information on nine 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. Takai questioned the exemptions for Case Nos. 28243 and 28248. Mr. Jo responded for the
County.
Mr. Harano questioned the building value for Case No. 28238. County appraiser Hoku Manning
responded.
Mr. Harano questioned the land value for Case No. 28078. County appraiser Matthew Radmilovic
responded.
A call for questions was made.
3
Mr. Takai moved to accept the settlements as noted on pages 1 and 2 of the settlements
agenda. Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a vote
of 5:0.
Recessed: 11:17 a.m.
Reconvened: 1:30 p.m.
CASE #28012 —FRENDO, STEPHEN GORDON
TMK 2-5-024-010-0000
Present was appellant Stephen Frendo and wife, Nadiline Frendo. Ryan Okamura, Clerical
Supervisor, presented for the County.
Property located on Kapaa Street in Hilo.
Appeal on denial of home exemption.
Appellants presented their case. County presented their case and recommended sustaining the
denial. A call for questions was made.
Mr. Hughes moved to go into executive session with counsel. Seconded by Mr. Takai. A call
for discussion was made. Motion passed by a vote of 5:0.
Entered into executive session at 2:05 p.m.
Exited executive session at 2:18 p.m.
Executive session entered into by the Board to consult with Mr. Yoshimoto, Deputy Corporation
Counsel.
A call for questions was made.
Mr. Takai moved to sustain the County's position and deny the home exemption. Seconded
by Mr. Hughes. A call for discussion was made. Motion passed by a vote of 5:0.
Recessed: 2:20 p.m.
Reconvened: 2:26 p.m.
CASE #28003 — CHESLER, MARK
TMK 7-5-034-064-0000
Present were appellant Mark Chesler and County Clerical Supervisor Ryan Okamura.
Property located on Hienaloli Road in the Hualalai Colony subdivision.
Appeal on 2016 amended notice and the denial of home exemption.
Appellant presented his case. County presented their case and recommended sustaining the denial.
A call for questions was made.
Mr. Takai moved to grant the home exemption for 2016 including the homeowner's class.
Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a vote of 5:0.
4
Upon completion of the motion, it was noted that the motion failed to include the adjusted values for
land and building. A call for questions was made.
Mr. Takai moved to recall Case No. 28003. Seconded by Mr. Hughes. A call for discussion
was made. Motion passed by a vote of 5:0.
Mr. Takai moved to accept the County's recommended reduction of building value to $437,400
and land value to $156,600 for a total of $594,000. Seconded by Mr. Hughes. A call for
discussion was made. Motion passed by a vote of 5:0.
CASE #28004 — CHESLER, MARK
TMK 7-5-034-064-0000
Present were appellant Mark Chesler and County Clerical Supervisor Ryan Okamura.
Property located on Hienaloli Road in the Hualalai Colony subdivision.
Appeal on 2017 amended notice and the denial of home exemption.
Appellant presented his case. County presented their case and recommended sustaining the denial.
A call for questions was made.
Mr. Takai moved to reduce the building value to $437,400 and land value to $156,600 with the
homeowner's exemption at $120,000, including the homeowner's class. Seconded by Mr.
Hughes. A call for discussion was made. Motion passed by a vote of 3:2 with Mr. Harano and
Ms. Reinhard voting against the motion.
CASE #28320 — OHAN, MARTIN
TMK 7-6-024-095-0000
Present were appellant Martin Ohan and County Clerical Supervisor Ryan Okamura.
Property located on Mikilana Street in the Kuakini Makai subdivision.
Appeal on the denial of home exemption.
Appellant presented his case. County presented their case and recommended sustaining the denial
of the home exemption. A call for questions was made.
Mr. Takai moved to sustain the County's position with the denial of the exemption. Seconded
by Mr. Hughes. A call for discussion was made. Motion passed by a vote of 5:0.
CASE #28319 — OHAN, MARTIN
TMK 7-3-005-112-0000
Present were appellant Martin Ohan. Ms. Costa presented for the County.
Property located between Kona Acres and the O'oma Plantation subdivision.
Appeal on land value.
5
Appellant presented his case. County presented their case and recommended reducing the land
value to $489,500. A call for questions was made.
Mr. Takai moved to accept the County's recommendation to reduce the land value to $489,500.
Seconded by Ms. Reinhard. A call for discussion was made. Motion passed by a vote of 4:1
with Mr. Hughes voting against the motion.
CASE #28263 — BANK OF HAWAII / AGENT FOR HENRY CLARK
TMK 7-5-007-029-0000
Appellant was not present. It was noted that the appellant's notice of hearing was delivered on
August 8th. Present for the County was Valuation Analyst Brandon Cain.
Property is the Kuakini Building Tower on Kuakini Highway.
Appeal on land and building values.
County presented their case together with any and all information provided by the appellant. County
recommended sustaining the building value at $3,324,200 and land value at $808,800. A call for
questions was made.
Mr. Takai moved to sustain the County's assessment. Seconded by Mr. Harano. A call for
discussion was made. Motion passed by a vote of 5:0.
CASE #28079 — BK LOT 59 LLC
TMK 7-2-018-031-0000
Appellant was not present. It was noted that the appellant's notice of hearing was delivered on
August 9th. Present for the County was Appraiser Matthew Radmilovic.
Property located on Kahawaliwali Place in the Kukio Resort.
Appeal on building value.
County presented their case together with any and all information provided by the appellant. County
recommended sustaining their values. A call for questions was made.
Mr. Takai moved to sustain the County's values. Seconded by Mr. Hughes. 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. 28229
Case No. 28132
Case No. 28133
Case No. 28134
Case No. 28135
Case No. 28242
TMK 2-2-058-004-0000
TMK 7-5-004-007-0000
TMK 7-5-004-029-0000
TMK 7-5-004-055-0000
TMK 7-5-004-056-0000
TMK 8-3-009-028-0000
6
SEARS ROEBUCK & CO (LESSEE)
PRII WESTWOOD LANIHAU EXPANSION
PRII WESTWOOD LANIHAU EXPANSION
PRII WESTWOOD LANIHAU EXPANSION
PRII WESTWOOD LANIHAU EXPANSION
WASHINGTON, GARY D
A call for questions was made.
Mr. Takai moved to accept the withdrawals as noted by the County. 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 eight cases that
had reached settlement agreements between the County and the respective appellants. A copy of
the agenda is attached hereto as Exhibit B.
County informed the Board that a correction to the agenda was to be made as follows:
• Case No. 28087, TMK 8-1-026-006-0000, agreed to Land value should read $241,600.
Correction noted.
Mr. Ventura requested to recuse himself from Case No. 28258 on the settlement agenda.
Mr. Hughes moved to accept the settlements on page one of the agenda. Seconded by Mr.
Takai. A call for discussion was made. Motion passed by a vote of 5:0.
Mr. Hughes moved to accept the settlement with the land value corrected to $241,600 for Case
No. 28087. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote
of 5:0.
Mr. Hughes moved to accept the settlement for Case No. 28258. Seconded by Mr. Takai. A
call for discussion was made. Motion passed by a vote of 4:0 with Mr. Ventura recused.
OLD BUSINESS:
• Approval of March 7, 2018 Meeting Minutes
Board was previously provided with a copy of the meeting minutes, however, approval of the
minutes was continued to September 4, 2018, by a majority vote of the members. A call for
questions was made.
Mr. Takai moved to approve the March 7th minutes as presented. Seconded by Mr.
Harano. A call for discussion was made. Motion passed by a vote of 5:0.
NEW BUSINESS:
No new business was discussed.
ANNOUNCEMENTS:
Next meeting scheduled for tomorrow, Wednesday, September 5th, at 9:00 a.m. at the West Hawaii
Civic Center Building G, Kailua Kona.
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ADJOURNMENT:
Meeting was adjourned at 4:38 p.m.
Respectfully submitted,
Sided 0/aa) geaiir
Elizabeth (Nina) Swain
Real Property Appeals Board Clerk
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