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Home My WebLink AboutBOR Minutes 6.14.10 COUNTY OF KAUAI Minutes of Meeting OPEN SESSION APPROVED 9/13/10 Board/Committee: BOARD OF REVIEW Meeting Date June 14, 2010 Location Meeting Room 2, Moikeha Building Start of Session: 1:00 p.m. End of Session: 6:1Op.m. Present Chair Benjamin Lizama, Vice Chair Craig De Costa, Cayetano Gerardo, Russell Kyono, Lisa Wilson Staff: Myles Yoshioka, Nelson Salvador, John Herring, Kris Nakamura Excused Absent or SUBJECT DISCUSSION ACTION Call To Order Chair Lizama called the meeting to order at 1:00 p.m. Approval of May 3, 2010 Mr. De Costa made a motion to approve the Minutes May 10, 2010 minutes. Mr. Kyono seconded the motion. May 17, 2010 Motion carried 5:0. Appeals Scheduled Appeal Case No. 09-7527— Michael Givens—TMK 2-5-010-029-0003 Appeal Case No. 09-7523— Michael Givens—TMK 2-5-010-029-0004 Michael Givens was in attendance to provide evidence for his appeals. Myles Yoshioka was in attendance and presented his reports to the Board. Ms. Wilson made a motion in the matter of tax appeal 09-7523, she recommended that the Board reduce the land value to $448,300 for a total value of$657,000. Mr. De Costa seconded the motion. Motion carried 5:0. Mr. De Costa made a motion in the matter of tax appeal 09-7527, he recommended that the Board sustain the County's assessment. Mr. Gerardo seconded the motion. Motion carried 5:0. Appeal Case No. 10-9098— Edna T. Ching—TMK 2-4-001-038-0000 Appeal Case No. 10-9100— Harmon Y.Y. Ching—TMK 2-4-001-051-0001 Appeal Case No. 10-9099—Harmon Y.Y. Ching—TMK 2-4-001-052-0000 Harmony & Edna Ching were in attendance to provide evidence for their appeals. Nelson Salvador was in attendance and presented his reports to the Board. Board Member Lisa Wilson left the meeting at 3:05 p.m. Board of Review Open Session June 14, 2010 Page 2 SUBJECT DISCUSSION ACTION Mr. Gerardo made a motion in the matter of tax appeals 10-9098, 10-9100& 10-9099, he recommended that the Board sustain the County's assessments. Mr. De Costa seconded the motion. Motion carried 4:0. Appeal Case No. 10-8916—Jay & Marie Manzano—TMK 2-3-011-058-0000 Marie Manzano was in attendance to provide evidence for her appeal. Nelson Salvador was in attendance and presented his report to the Board. Mr. De Costa made a motion in the matter of tax appeal 10-8916, he recommended that the Board reduce the building value to $660,000 for a total value of$860,000. Mr. Kyono seconded the motion. Motion carried 4:0. Appeal Case No. 09-7530—Leighton & Debra Once—TMK 3-3-016-033-0000 Debra Oride was in attendance to provide evidence for her appeal. Myles Yoshioka was in attendance and presented his report to the Board. Mr. De Costa made a motion in the matter of tax appeal 09-7530, he recommended that the Board reduce the building value to $881,700 for a total value of$1,324,900. Mr. Kyono seconded the motion. Motion carried 4:0. Appeal Case No. 10-9061 —Timothy&Janice DelaVega—TMK 1-8-014-073-0000 Tim DelaVega was in attendance to provide evidence for his appeal. Nelson Salvador was in attendance and presented his report to the Board. Mr. Gerardo made a motion in the matter of tax appeal 10-9061, he recommended that the Board reduce the land value to $200,000 for a total value of$676,200. Mr. De Costa seconded the motion. Motion carried 4:0. Appeal Case No. 09-7647—Linda Nuland-Ames—TMK 2-6-003-057-0000 Linda Nuland-Ames was in attendance to provide evidence for her appeal. Myles Yoshioka was in attendance and presented his report to the Board. Mr. Kyono made a motion in the matter of tax appeal 09-7647, he recommended that the Board sustain the County's assessment. Mr. De Costa seconded the motion. Motion carried 4:0. Appeal Case No. 10-8955—Jon V. Henkel —TMK 1-2-008-032-0000 Board of Review Open Session June 14, 2010 Page 3 SUBJECT DISCUSSION ACTION Jon Henkel was in attendance to present evidence for his appeal. Nelson Salvador was in attendance and presented his report to the Board. Mr. Gerardo made a motion in the matter of tax appeal 10-8955, he recommended that the Board sustain the County's assessment. Mr. De Costa seconded the motion. Motion carried 4:0. Appeal Case No. 10-8956—Timothy Saunders—TMK 1-9-005-019-0001 Taxpayer withdrew appeal. County's assessment sustained. Appeal Case No. 10-9249—Diana G. Taylor Trust—TMK 2-3-018-037-0001 Appeal Case No. 10-9250—Diana G. Taylor Trust—TMK 2-3-018-037-0002 The appellant or their representative was not in attendance, however written testimony was reviewed by the Board. Nelson Salvador was in attendance and presented his report to the Board. Mr. Kyono made a motion in the matter of tax appeals 10-9249& 10-9250, he recommended that the Board sustain the County's assessments. Mr. De Costa seconded the motion. Motion carried 4:0. Appeal Case No. 10-8915—Shelley Waldo—TMK 2-4-005-165-0002 The appellant requested a continuance and this case will be scheduled at a later date. Appeal Case No. 10-9771 —Shryl Matias—TMK 2-4-002-007-0001 Appeal Case No. 10-9772—Shryl Matias—TMK 2-4-002-007-0002 Appeal Case No. 10-9773—Shryl Matias—TMK 2-4-002-007-0003 Taxpayer withdrew appeals. County's assessment sustained. Appeal Case No. 10-8866 - Fred & Norma Theis—TMK 2-4-014-010-0000 Taxpayer withdrew appeal. County's assessment sustained. Appeal Case No. 09-7365— Mark Stiqlmeier—TMK 2-7-003-005-0008 Taxpayer withdrew appeal. County's assessment sustained. Board of Review Open Session June 14, 2010 Page 4 SUBJECT DISCUSSION ACTION Appeal Case No. 09-7794—Eric A. Knudsen Trust—TMK 2-8-014-001-0000 Appeal Case No. 09-7795—Eric A Knudsen Trust—TMK 2-8-014-001-0000 Appeal Case No. 10-9804—Eric A. Knudsen Trust—TMK 2-8-014-001-0000 Appeal Case No. 10-9806—Eric A Knudsen Trust—TMK 2-8-014-001-0000 Proposed stipulations were sent to the owner, awaiting signed stipulation form for the Board of Review to approve. Appeal Case No. 09-7522—Kia Properties, LLC—TMK 2-8-028-020-0000 Taxpayer withdrew appeal. County's assessment sustained. Appeal Case No. 09-7534—Wayne C. Helmer—TM K 2-8-031-140-0000 The appellant or their representative was not in attendance, however documents provided with the appeal were reviewed. Myles Yoshioka was in attendance and presented his report to the Board. Mr. De Costa made a motion in the matter of tax appeal 09-7534, he recommended that the Board sustain the County's assessment. Mr. Kyono seconded the motion. Motion carried 4:0. Appeal Case No. 09-7648—Angelina Laubsch—TMK 2-8-031-094-0000 Appeal Case No. 09-7649—Celine/Alan Laubsch—TMK 2-8-031-171-0000 Appeal Case No. 09-7650—Angelina/Alan/Celine Laubsch—TMK 2-8-031-176-0000 Appeal Case No. 09-7651 —Angelina/Celine Laubsch—TMK 2-8-031-188-0000 Appeal Case No. 09-7652—Angelina/Celine Laubsch—TMK 2-8-031-191-0000 Appeal Case No. 09-7653—Alan/Bertrand/Celine Laubsch—TMK 2-8-031-192-0000 Appeal Case No. 09-7654—Celine/Alan/Bertrand Laubsch—TMK 2-8-031-195-0000 Appeal Case No. 09-7655—An elina/Celine Laubsch—TMK 2-8-031-196-0000 Board of Review Open Session June 14, 2010 Page 5 SUBJECT DISCUSSION ACTION Appeal Case No. 09-7656—Ange I i na/Ce I i ne Laubsch—TMK 2-8-031-197-0000 Appeal Case No. 09-7657—Celine/Alan/Bertrand Laubsch—TMK 2-8-031-198-0000 Mr. De Costa made a motion in the matter of tax appeals 09-7648, 09-7649, 09-7650, 09-7651, 09-7652, 09-7653, 09-7654, 09-7655, 09- 7656, 09-7657, he recommended that the Board sustain the County's assessments. Mr. Kyono seconded the motion. Motion carried 4:0. Appeal Case No. 09-7641 —Greg L. Allen—TMK 3-2-006-001-0000 This case was stipulated and agreed by and between the Director of Finance and the appellant. Appeal Case No. 09-7395—Lovell, Inc. —TMK 3-2-006-004-0000 Appeal Case No. 09-7396—Lovell, Inc. —TMK 3-2-006-022-0000 Appeal Case No. 09-7397—Lovell, Inc. —TMK 3-2-007-017-0000 This case was stipulated and agreed by and between the Director of Finance and the appellant. Stipulations Appeal Case No. 10-8919—Robinson Family Partners—TMK 1-4-001-010-0000 Appeal Case No. 10-8917—Robinson Family Partners—TM K1-4-001-011-0000 Appeal Case No. 10-8918—Robinson Family Partners—TMK 1-4-001-012-0000 Appeal Case No. 10-8920—Robinson Family Partners—TMK 1-5-002-038-0000 Appeal Case No. 10-8921 —Robinson Family Partners—TMK 1-6-002-022-0000 Appeal Case No. 10-8922—Robinson Family Partners—TMK 1-6-002-032-0000 The meeting was adjourned at 6:10 p.m. Submitted by: Reviewed and Approved by: Kris Nakamura, Secretary Benjamin E. Lizama, Jr., Chair (X) Approved as is. Board of Review Open Session June 14, 2010 Page 6 ( ) Approved with amendments. See minutes of meeting.