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HomeMy WebLinkAboutBOR Minutes 7.11.11 COUNTY OF KAUAI Minutes of Meeting OPEN SESSION APPROVED 8/8/11 Board/Committee: BOARD OF REVIEW Meeting Date July 11, 2011 Location Meeting Room 2, Moikeha Building Start of Session: 1:00 p.m. End of Session: 3:31 p.m. Present Chair Craig De Costa, Lisa Wilson Boyle, Russell Kyono, Jose Diogo Staff: Deputy Director of Finance Sally Motta, Deputy County Attorney Jennifer Winn, Kris Nakamura. Excused Vice Chair Cayetano Gerardo Absent or SUBJECT DISCUSSION ACTION I. Call To Order Chair De Costa called the meeting to order at 1:00 p.m. II. Approval of The Board received a letter on July 7 from Glen T. Hale, Esq., representing Moloa'a Ms. Wilson Boyle made a motion to amend the Agenda Bay Ranch, LLC & Kealia Makai Holdings, LLC appeals that were scheduled for the agenda to include Mr. Hale's letter. Mr. Diogo July 18 BOR hearing. He requested that the Board of Review hear his request for seconded the motion. Motion carried 4:0. continuance at this hearing. Ms. Wilson Boyle made a motion to approve the agenda as amended. Mr. Diogo seconded the motion. Motion carried 4:0. Letter from Glen Glen T. Hale, Esq. appeared before the Board representing the taxpayers Moloa'a Bay Ranch LL, Kealia Makai Holdings LLC, and T. Hale, Esq. re: Cornerstone Hawai'i LLC. Chair De Costa said that his understanding was that although some of the appeals he listed in his request for Moloa'a Bay continuance have been scheduled for July 181", but the remaining appeals have not been scheduled. Mr. Hale said that Chair De Costa was Ranch, LLC & correct and since the legal issues and really the way the valuation works with the others are the same, it just makes a lot more sense to have Kef lia Makai those at the same time as the other hearing. He said that they've also stated that there's a couple of other reasons—scheduling conflicts Holdings LLC with respect to Cornerstone's trial counsel. He continued that they've also should've handled that in reverse order because the other request appeals that they made is to transfer all of those appeals to the Tax Court. He said he doesn't know whether the Chair and County Attorney have scheduled for had a chance to discuss whether there is a vehicle/means to do that, if there is that's what they would like to accomplish as well. Chair De the July 18, 2011 Costa said that Ms. Hester is not present today but his understanding is that she will be scheduling the other appeals for August 8, so he Board of Review asked the Board if there is a motion to grant the continuance to August 8. Ms. Wilson Boyle made a motion to grant the request for continuance for appeals 11-1162 through 11-1177 to the August 8 BOR hearing. Mr. Kyono seconded the motion. Motion carried 4:0. Mr. Diogo made a motion to grant the request for continuance for appeal 11-1161 to the August 8 BOR hearing. Ms. Wilson Boyle seconded the motion. Motion carried 4:0. Chair De Costa said that with respect to transferring these appeals to Tax Court, if the County Attorney informs the Board that there is a vehicle, then they can take that up either at that time or at an earlier agenda if that's what's going to be agreed to. III.Approval of a. April 18, 2011 Ms. Wilson Boyle made a motion to approve the Minutes b. May 9, 2011 minutes. Mr. Diogo seconded the motion. Motion c. May 9, 2011 —Executive Session carried 4:0. Board of Review Open Session July 11, 2011 Page 2 SUBJECT DISCUSSION ACTION IV. Public There were no public comments. Comment on Agenda Items V. Appeals Appeal Case No. 11-0319—JBS Family Enterprises LLC—TMK 5-3-012-045-0000 Scheduled Steven Nishimura was in attendance representing the owner to provide evidence for their appeal. Danielle Teter was in attendance and presented her report to the Board. Mr. Diogo made a motion in the matter of tax appeal 11-0319, he recommended that the Board sustain the building assessment and gave no value for the land assessment. The motion was not completed. Ms. Wilson Boyle made a motion in the matter of tax appeal 11-0319, she recommended that the Board sustain the County's assessment. There was no second to the motion. The motion failed. RECESS Chair De Costa called the meeting into recess. RECONVENE Chair De Costa called the meeting back to order. V. Appeals Scheduled Appeal Case No. 11-0319—JBS Family Enterprises LLC—TMK 5-3-012-045-0000 (continued) (continued) Mr. Diogo made a motion in the matter of tax appeal 11-0319, he recommended that the Board sustain the building value and reduce the land assessment to $1,200,000. Mr. Kyono seconded the motion. Motion carried 3:0 (Wilson Boyle abstained). Appeal Case No. 11-0081 —David E. Walters. Dec'd—TMK 5-3-009-002-0001 Lynn McCrory and Steven Nishimura were in attendance representing the owners to provide evidence for their appeal. Danielle Teter was in attendance and presented her report to the Board. Mr. Kyono made a motion in the matter of tax appeal 11-0081, he recommended that the Board sustain the building value and reduce the land value to $1,400,000. Mr. Diogo seconded the motion. The vote was 2:2, there was no majority, therefore the motion did not pass. Mr. Diogo made a motion in the matter of tax appeal 11-0081; he recommended that the Board reduce the building value to $4,958,500 and reduce the land value to $1,427,900. Mr. Kyono seconded the motion. The vote was 2:2, there was no majority, therefore the motion did not pass. The Board was unable to reach a decision. Therefore, given that the assessment made by the assessor is deemed prima facie correct pursuant to Section 5A-12.7(c), Kaua'i County Code, the County's assessment is sustained. Board of Review Open Session July 11, 2011 Page 3 SUBJECT DISCUSSION ACTION Appeal Case No. 11-0082—David E. Walters. Dec'd—TMK 5-3-009-002-0002 Lynn McCrory and Steven Nishimura were in attendance representing the owners to provide evidence for their appeal. Danielle Teter was in attendance and presented her report to the Board. Mr. Diogo made a motion in the matter of tax appeal 11-0082, he recommended that the Board reduce the land value to $1,427,900. Mr. Kyono seconded the motion. Motion carried 3:0 (Wilson Boyle abstained). Appeal Case No. 11-0005—Randy Wolfshagen—TMK 1-3-005-045-0001 The appellant or their representative was not present to provide evidence for the appeal. Sandy Howatt was in attendance in Steve Hunt's absence, as he had to attend a meeting. Ms. Howatt informed the Board that after reviewing the appeal and speaking with the Mr. Wolfshagen's appraiser, Mr. Hunt proposed a stipulation for the land value to be reduced to $308,300 and the building value to be reduced to $591,700 for a total value of$900,000. Ms. Wilson Boyle made a motion in the matter of tax appeal 11-0005, she recommended that the Board reduce the land value to $308,300 and the building value to be reduced to $591,700 for a total value of$900,000. Mr. Kyono seconded the motion. Motion carried 4:0. Appeal Case No. 11-0054—Victor M. Hershon—TMK 5-3-008-014-0001 Appeal Case No. 11-0055—Victor M. Hershon—TMK 5-3-008-014-0006 The appellant or their representative was not present to provide evidence for the appeal. Danielle Teter was in attendance and informed the Board that she contacted the appellant and the appellant informed her that he wanted to withdraw the appeals. As the Board had not received anything in writing regarding the withdrawal and the Board did not receive any evidence regarding these two appeal cases, Chair De Costa asked for a motion in this matter. Ms. Wilson Boyle made a motion in the matter of tax appeals 11-0054& 11-0055, she recommended that the Board sustain the County's assessments. Mr. Kyono seconded the motion. Motion carried 4:0. Appeal Case No. 11-0320—Gloria Jean Whitacre-Wells—TMK 5-8-004-001-0000 Chair De Costa recused himself from this case. As the Vice Chair was not present, a temporary chair was needed to continue the meeting. Mr. Kyono nominated Lisa Wilson Boyle for temporary Chair to handle this case. Mr. Diogo seconded the motion. Motion carried 3:0. Temporary Chair Wilson Boyle continued the meeting in the absence of Chair De Costa. Board of Review Open Session July 11, 2011 Page 4 SUBJECT DISCUSSION ACTION The appellant or their representative was not present to provide evidence for the appeal. Danielle Teter was in attendance and informed the Board that she proposed a stipulated amount of$137,000. As the Board did not receive evidence from the appellant, the Board moved forward with a motion. Mr. Kyono made a motion in the matter in the of tax appeal 11-0320, he recommended that the Board reduce the land value to $137,300. Mr. Diogo seconded the motion. Motion carried 3:0. After this case was settled, Chair De Costa resumed his duties. Appeal Case No. 11-0804—Jochner&Wai Wai Properties—TMK 2-6-003-008-0000 This case was stipulated and agreed by and between the Director of Finance and the appellant. Appeal Case No. 11-0806—Jeff rev Lindner—TM K 5-1-004-007-0000 Appeal Case No. 11-0807—Jeff rev Lindner—TM K 5-1-004-046-0000 These cases were stipulated and agreed by and between the Director of Finance and the appellant. Appeal Case No. 11-0813—Koohio Realty Trust—TMK 5-1-004-034-0001 Taxpayer withdrew appeals. County's assessment sustained. Appeal Case No. 11-0053—Bradley Commiso—TMK 5-1-005-008-0002 This case was stipulated and agreed by and between the Director of Finance and the appellant. Appeal Case No. 11-0810— Maile Wai Farms Ltd. —TMK 5-1-005-025-0005 This case was stipulated and agreed by and between the Director of Finance and the appellant. Appeal Case No. 11-0803—River Ranch. LLC—TMK 5-2-002-011-0002 Ms. Wilson Boyle made a motion to continue tax appeal 11-0803 to August 8. Mr. Diogo seconded the motion. Motion carried 4:0. The appellant requested a continuance and this case will be scheduled at a later date. Appeal Case No. 11-0805—David Monticone—TMK 5-4-013-066-0000 This case was stipulated and agreed by and between the Director of Finance and the appellant Board of Review Open Session July 11, 2011 Page 5 SUBJECT DISCUSSION ACTION Appeal Case No. 11-0815—Zikakis Family Trust—TMK 5-5-002-080-0000 Taxpayer withdrew appeal. County's assessment sustained. Appeal Case No. 11-0045—Thomas L. Grindle—TMK 5-8-008-025-0000 Taxpayer withdrew appeal. County's assessment sustained. Appeal Case No. 11-0814— Melvin &Vikki Hayashi —TMK 5-8-008-032-0000 Taxpayer withdrew appeal. County's assessment sustained. Appeal Case No. 11-0811 —Harold Bronstein—TM 5-8-009-028-0000 Ms. Wilson Boyle made a motion to continue tax appeal 11-0811 to September 12. Mr. Diogo seconded the motion. Motion carried 4:0. The appellant requested a continuance and this case will be scheduled at a later date. Stipulations Appeal Case No. 11-0836—Kekaha MS, LLC—TMK 1-3-007-104-0000 Appeal Case No. 11-0835—Kekaha MS, LLC—TMK 1-3-011-006-0000 Appeal Case No. 11-0284—Robinson Family Partners—TMK 1-4-001-001-0000 Appeal Case No. 11-0285—Robinson Family Partners—TMK 1-5-001-003-0000 Appeal Case No. 11-0286—Robinson Family Partners—TMK 1-5-001-004-0000 Appeal Case No. 11-0287—Robinson Family Partners—TMK 1-5-001-005-0000 Appeal Case No. 11-0288—Robinson Family Partners—TMK 1-5-001-006-0000 Appeal Case No. 11-0289—Robinson Family Partners—TMK 1-5-001-007-0000 Appeal Case No. 11-0290—Gay & Robinson, Inc. —TMK 1-5-001-008-0000 Appeal Case No. 11-0291 —Gay & Robinson, Inc. —TMK 1-5-001-009-0000 Appeal Case No. 11-0292—Gay & Robinson, Inc. —TMK 1-5-001-010-0000 Appeal Case No. 11-0293—Gay & Robinson, Inc. —TMK 1-5-001-011-0000 Appeal Case No. 11-0294—Robinson Family Partners—TMK 1-5-001-012-0000 Appeal Case No. 11-0295—Gay & Robinson, Inc. —TMK 1-5-001-013-0000 Appeal Case No. 11-0296—Gay & Robinson, Inc. —TMK 1-5-001-014-0000 Appeal Case No. 11-0297—Robinson Family Partners—TMK 1-5-001-015-0000 Appeal Case No. 11-0298—Robinson Family Partners—TMK 1-5-001-016-0000 Board of Review Open Session July 11, 2011 Page 6 SUBJECT DISCUSSION ACTION Appeal Case No. 11-0299—Robinson Family Partners—TMK 1-5-001-017-0000 Appeal Case No. 11-0300—Robinson Family Partners—TMK 1-5-003-005-0000 Appeal Case No. 11-0301 —Robinson Family Partners—TMK 1-5-003-011-0000 Appeal Case No. 11-0302—Robinson Family Partners—TMK 1-5-003-012-0000 Appeal Case No. 11-0303—Robinson Family Partners—TMK 1-5-003-018-0000 Appeal Case No. 11-0304—Robinson Family Partners—TMK 1-5-003-023-0000 Appeal Case No. 11-0305—Robinson Family Partners—TMK 1-5-003-025-0000 Appeal Case No. 11-0306—Robinson Family Partners—TMK 1-7-006-006-0000 Appeal Case No. 11-0307—Robinson Family Partners—TMK 1-7-006-010-0000 Appeal Case No. 11-0080—Grossmen/Lyons Revocable Trust—TMK 1-7-006-013-0001 Appeal Case No. 11-0017—Donald J. Demers Trust—TMK 3-5-001-174-0011 Appeal Case No. 11-0329—Steve Johnson—TMK 3-5-001-174-0017 Appeal Case No. 11-0348—Thomas A. Hazelton—TMK 3-8-014-068-0001 Appeal Case No. 11-1230—Otsuka Sales&Service, Ltd. —TMK 4-5-012-018-0000 Appeal Case No. 11-1231 —Otsuka Sales&Service, Ltd. —TMK 4-5-012-019-0000 Appeal Case No. 11-1232—Otsuka Sales&Service, Ltd. —TMK 4-5-012-044-0000 Appeal Case No. 11-0038—CNWS, LLC—TMK 5-5-001-039-0002 Appeal Case No. 11-0039—Kaui keolan i, LLC—TMK 5-5-001-042-0000 Appeal Case No. 11-0040—Kaui keolan i, LLC—TMK 5-5-001-043-0000 Appeal Case No. 11-0041 —Kauikeolani, LLC—TMK 5-5-001-046-0000 Appeal Case No. 11-0042—Kaui keolan i, LLC—TMK 5-5-001-047-0000 Appeal Case No. 11-0854—Tim Tucker—TMK 5-4-008-052-0000 VI. Announcements The next meeting is Monday, July 18, 2011. The meeting was adjourned at 3:31 p.m. Submitted by: Reviewed and Approved by: Kris Nakamura, Secretary Craig De Costa, Chair (X) Approved as is. ( ) Approved with amendments. See minutes of meeting.