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Home My WebLink About2018-10-17 BOR MinutesTAX BOARD OF REVIEW MEETING MINUTES Appeal Hearings Wednesday, October 17, 2018 Puna 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. APPROVAL OF MEETING MINUTES Request made to continue the approval of the September 4, 2018 and September 5, 2018, meeting minutes to the next meeting due to extended absence by the Board Clerk. A call for questions was made. Mr. Takai moved to continue the approval of the September 4th and 5th meeting minutes to the next meeting of the Board. 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 #36796 & 36797 — RICE, HAROLD F JR TMK 6-6-001-002-0000 (Pitt 1 & Pitt 5) Present was appellant's representative, Bonnie Rice, as Trustee of the Harold Rice estate. Present for the County was Valuation Analyst Brandon Cain. Property located on Kamala Road in Kawaihae. 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. Takai moved to accept the taxpayer's values of $300 for Pitt 1 and $71,800 for Pitt 5. 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 #28086 — HOLUALOA LAND MANAGEMENT LLC TMK 7-5-002-041-0000 Present was Eric Tallan, company's owner, and County appraiser Brett Hosaka. Property located in Holualoa off of Mamalahoa Highway. Appeal on land value. Appellant presented his case. County presented their case and recommended sustaining the land value at $395,100. A call for questions was made. Mr. Hughes moved to accept the taxpayer's value of $175,000. Seconded by Mr. Takai. A call for discussion was made. Motion failed by a vote of 0:5. Mr. Harano moved to sustain the County's value at $395,100. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 4:1 with Mr. Hughes voting against the motion. CASE #28064 — KANAAN, DREAMINGBEAR TMK 9-2-010-006-0000 Present was appellant's authorized representative, Aiyana Smith. Present for the County was Clerical Supervisor Ryan Okamura and appraiser Kaiea Cann. Property located on Kona Drive in the Hawaiian Ocean View Estates subdivision. Appeal on denial of home exemption. Appellant's representative presented their case. County presented their case and recommended sustaining the assessment and the denial of the home exemption. A call for questions was made. 2 Mr. Takai moved to grant a disability exemption for 2018 and grant the home exemption for the second half payment. Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a vote of 5:0. Recessed: 10:32 a.m. Reconvened: 10:45 a.m. CASE #28256 — ROARK, JOSEPH & KARYN TMK 2-9-006-028-0000 Present were appellant Karyn Roark and County appraiser Tanya Kauhi. Property located 13 miles from Hilo in Hakalau. Appeal on land value. Appellant presented her case. County presented their case and recommended sustaining the land value at $254,900. A call for questions was made. Mr. Hughes moved to sustain the County's assessment. Seconded by Mr. Takai. A call for discussion was made. Motion passed by a vote of 3:2 with Mr. Takai and Mr. Ventura voting against the motion. CASE #28167, 28168 & 28169 — MILLER, JOHN TMK 1-2-006-064-0000, 1-2-006-065-0000 & 1-2-006-066-0000 Present were appellant John Miller and County appraiser Dori Hoohuli. Property located in Kaimu-Makena Homesteads in Puna. Appeals on land values. Appellant presented his case. County presented their case and recommended reducing the land value to $41,900 for Case No. 28167, sustaining the land value for Case No. 28168, and reducing the land value to $43,000 for Case No. 28169. A call for questions was made. Mr. Takai moved to accept the County's recommendation for the three parcels as noted. Seconded by Mr. Harano. A call for discussion was made. Motion passed by a vote of 5:0. Mr. Takai moved to recess and continue the remainder of the 9:00 a.m. cases to the afternoon session of today's meeting. Seconded by Mr. Harano. A call for discussion was made. Motion passed by a vote of 5:0. Recessed: 11:52 a.m. Reconvened: 1:30 p.m. NOTE: Meeting moved to the Real Property Tax conference room upon reconvening due to conference room scheduling conflicts. 3 CASE #28157, #28158, #28160, #28161 & #28162 — WHR LLC TMK 2-1-001-012-0000, 2-1-005-016-0000, 2-1-005-027-0000, 2-1-005-032-0000 & 2-1-005-046-0000 Ms. Reinhard requested to be recused from the cases. Granted by Chairman Ventura. Present were appellant's representatives Lincoln Ashida and Vaughn Cook, attorneys. Ms. Costa presented for the County. Property located on Banyan Drive and known as the Hawaii Naniloa Hotel. Appeal on land and building values. Appellant's representatives presented their case. County presented their case and recommended sustaining the land and building values for all cases. A call for questions was made. Mr. Takai moved to sustain the County's land and building values. Seconded by Mr. Harano. A call for discussion was made. Motion passed by a vote of 3:1 with Mr. Hughes voting against the motion and Ms. Reinhard recused. NOTE: Ms. Reinhard returned for the remainder of the cases. WITHDRAWN CASES County presented to the Board appellants' requests to withdraw their appeals for the following cases: Case No. 36468 Case No. 36747 Case No. 36748 Case No. 28156 Case No. 28159 Case No. 28143 Case No. 28228 TMK 1-2-004-053-0000 TMK 1-2-007-084-0000 (2017) TMK 1-2-007-084-0000 (2018) TMK 2-1-001-012-0000 TMK 2-1-005-017-0000 TMK 2-4-030-095-0000 TMK 7-2-019-020-0000 A call for questions was made. LINDSEY, JARRETT HAWAII ELECTRIC LIGHT CO INC HAWAII ELECTRIC LIGHT CO INC WHR LLC WHR LLC CORREA, HENRY / KRISTI TRUST LUCAS, SALLY S TRUSTEE Mr. Takai moved to accept the withdrawals. 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 six 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 home exemption for Case No. 28043. County Clerical Supervisor Ryan Okamura responded. Mr. Takai questioned the land value for Case No. 28216. County appraiser Tanya Kauhi responded. A call for questions was made. 4 Mr. Takai moved to accept the settlements as listed on the agenda. Seconded by Mr. Hughes. 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: Board Members expressed their appreciation for Mr. Ventura's service to the County and the community as a Board of Review Member and to the County for the past four years. Mr. Ventura's term expires on December 31, 2018. ADJOURNMENT: Meeting was adjourned at 2:40 p.m. Respectfully submitted, Sided 0/aa) geaiir Elizabeth (Nina) Swain Real Property Appeals Board Clerk 5 81, OZ/L 1/0 I. 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