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HomeMy WebLinkAboutBOR Minutes 8.29.11 COUNTY OF KAUAI Minutes of Meeting OPEN SESSION APPROVED 9/19/11 Board/Committee: BOARD OF REVIEW Meeting Date August 29, 2011 Location Meeting Room 2, Moikeha Building Start of Session: 1:02 p.m. End of Session: 2:58 p.m. Present Chair Craig De Costa, Vice Chair Cayetano Gerardo, Russell Kyono, Jose Diogo Staff: Deputy Director of Finance Sally Motta, Deputy County Attorney Jennifer Winn, Kris Nakamura. Excused Lisa Wilson Boyle Absent SUBJECT DISCUSSION ACTION I. Call To Order Chair De Costa called the meeting to order at 1:02 p.m. II. Approval of Mr. Gerardo made a motion to approve the agenda. Agenda Mr. Kyono seconded the motion. Motion carried 4:0. III. Public There were no public comments. Comment on Agenda Items IV. Appeals Appeal Case No. 11-0002—CVnthia Pendleton—TMK 4-6-012-012-0001 Scheduled Cynthia Pendleton was in attendance to provide evidence for her appeal. Kim Hester was in attendance and presented her report to the Board. Mr. Gerardo made a motion in the matter of tax appeal 11-0002, he recommended that the Board reduce the building value to $631,600 for a total assessment of$955,900. Mr. Kyono seconded the motion. Motion carried 4:0. Chair De Costa excused himself to attend a court hearing. Vice Chair Gerardo took over the meeting in his absence. RECESS Vice Chair Gerardo called the meeting into recess. RECONVENE Vice Chair Gerardo called the meeting back to order. IV. Appeals Scheduled Appeal Case No. 11-0849— Michael Wells—TMK 4-9-014-008-0002 (continued) Michael Wells & Dennis Nakahara were in attendance to provide evidence for the appeal. Kim Hester was in attendance and presented her report to the Board. Mr. Diogo made a motion in the matter of tax appeal 11-0849, he recommended that the Board reduce the land value to $274,000. Mr. Kyono seconded the motion. Motion carried 3:0. Board of Review Open Session August 29, 2011 Page 2 SUBJECT DISCUSSION ACTION Appeal Case No. 11-0848— Michael Wells—TMK 4-9-014-008-0001 Michael Wells & Dennis Nakahara were in attendance to provide evidence for the appeal. Kim Hester was in attendance and presented her report to the Board. Mr. Diogo made a motion in the matter of tax appeal 11-0848; he recommended that the Board reduce the land value to $274,000 for a total value of$624,100. Mr. Kyono seconded the motion. Motion carried 3:0. Appeal Case No. 11-0742—Bank of Hawai'i —TMK 2-3-005-024-0000 The appellants or their representatives were not present, however written evidence was provided and was distributed to the Board. Curtis Bedwell was in attendance and presented his report to the Board. Mr. Diogo made a motion in the matter of tax appeal 11-0742; he recommended that the Board sustain the County's assessment at $3,428,100. Mr. Kyono seconded the motion. Motion carried 3:0. Appeal Case No. 11-0011 —Southern Foods Group LP—TMK 3-3-011-010-0000 The appellant requested a continuance for later date. Mr. Kyono made a motion in the matter of tax appeal 11-0011; he recommended that the Board grant the continuance request. Mr. Diogo seconded the motion. Motion carried 3:0. Appeal Case No. 11-0314—Kaneko Loving Trust—TMK 1-6-006-044-0000 The appellant withdrew their tax appeal. County assessment sustained. Appeal Case No. 11-0745— McBrvde Sugar Company. Ltd. —TMK 2-1-001-035-0000 The appellant withdrew their tax appeal. County assessment sustained. Appeal Case No. 11-0327— McBrvde Sugar Company. Ltd. —TMK 2-2-001-004-0000 The appellant withdrew their tax appeal. County assessment sustained. Appeal Case No. 11-0330— Marlene K. Burgess Estate—TMK 4-1-008-029-0000 This case was stipulated and agreed by and between the Director of Finance and the appellant. Board of Review Open Session August 29, 2011 Page 3 SUBJECT DISCUSSION ACTION Appeal Case No. 11-0331 —Bobbie S. Kubota Trust—TMK 4-2-012-097-0000 The appellant withdrew their tax appeal. County assessment sustained. Appeal Case No. 11-0342—John & Estrella Anderson—TMK 4-6-032-012-0003 The appellant withdrew their tax appeal. County assessment sustained. Appeal Case No. 11-0352—Princeville Hotel LP—TMK 5-4-004-035-0000 The appellant withdrew their tax appeal. County assessment sustained. Appeal Case No. 11-0353—Princeville Hotel LP—TMK 5-4-011-004-0000 The appellant withdrew their tax appeal. County assessment sustained. IV. Appeals Scheduled The Board received stipulations regarding the Cornerstone Hawai'i Holdings LLC, Kealia Makai Holdings LLC, Kealia Properties LLC dba (continued) Kealanani, and Moloa'a Bay Holdings LLC from Alston Hunt Floyd & Ing, Attorneys at Law and was signed by both the attorney representative of the appellants and Ian Jung, Deputy County Attorney. The stipulation stated that the Appellant and the County hereby stipulate and agree as follows: 1. The County will provide the Board with its assessment report without argument and will serve Appellant with a copy thereof. 2. Neither Appellant nor the County will appear or present additional evidence or argument at the August 29, 2011 hearing, 3. Pursuant to the Kaua'i County Code Chapter 5A-12.7(c), the Board shall base its decision on the evidence before it, including the assessment report and the and the Notices of Appeal filed by Appellant on April 6, 2011 for Cornerstone Hawai'i Holdings LLC, Kealia Makai Holdings LLC& Moloa'a Bay Holdings LLC&Amended Notices of Appeal filed by the Appellant on June 13, 2011 for Kealia Properties LLC dba Kealanani). As provided in Sec. 5A-1.17, the assessment made by the assessor shall be deemed prima facie correct. 4. This agreement is without prejudice to the rights of either party to present any evidence or argument before the Tax Appeal Court. Mr. Kyono made a motion in the matter of the following tax appeals to sustain the County's assessment. Mr. Diogo seconded the motion. Motion carried 3:0. Appeal Case No. Appellant TMK Land Building Total 11-1178 Cornerstone Hawai'i Holdin s LLC 4-7-001-001-0009 $2,986,300 $2,986,300 11-1085 Cornerstone Hawai'i Holdings LLC 1 4-7-002-003-0000 $239,400 $239,400 Board of Review Open Session August 29, 2011 Page 4 SUBJECT DISCUSSION ACTION 11-1086 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0032 $552,800 $552800 Appeal Case No. Appellant TMK Land Building Total 11-1087 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0033 $951,400 $2,999,000 $3,950,400 11-1088 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0039 $456,600 $456,600 11-1089 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0040 $280,700 $280,700 11-1090 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0041 $316,500 $316,500 11-1091 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0042 $308,500 $308,500 11-1092 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0043 $362,000 $362,000 11-1093 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0044 $287,800 $287,800 11-1094 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0045 $302,900 $302,900 11-1095 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0046 $640,800 $640,800 11-1096 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0047 $326,200 $326200 11-1097 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0048 $443,300 $443300 11-1098 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0049 $437,000 $437,000 11-1099 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0050 $415,700 $415,700 11-1100 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0051 $187,600 $187,600 11-1101 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0052 $206,300 $206,300 11-1102 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0053 $227,600 $227,600 11-1103 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0054 $189,300 $189300 11-1104 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0055 $418,100 $418,100 11-1105 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0059 $572,100 $572,100 11-1106 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0060 $435,300 $435,300 11-1107 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0061 $470,100 $470,100 11-1108 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0065 $319,800 $319,800 11-1109 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0066 $167,000 $471,500 $638500 11-1110 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0067 $391,400 $417,100 $808,500 11-1111 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0068 $898,500 $337,900 $1,236,400 11-1112 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0069 $189,000 $189,000 11-1113 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0070 $199,800 $199,800 11-1114 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0074 $885,500 $364,500 $1,250,000 11-1115 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0075 $2000 $86,300 $88,300 11-1116 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0107 $246,200 $246,200 11-1117 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0108 $238,300 $238,300 Board of Review Open Session August 29, 2011 Page 5 SUBJECT DISCUSSION ACTION 11-1118 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0109 $418,100 $418100 Appeal Case No. Appellant TMK Land Building Total 11-1119 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0110 $468,900 $468,900 11-1120 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0119 $229,900 $229,900 11-1121 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0120 $186,200 $186,200 11-1122 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0121 $195,600 $195,600 11-1123 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0122 $184,500 $184,500 11-1124 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0123 $223,400 $223,400 11-1125 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0124 $217,900 $217,900 11-1126 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0125 $196,000 $196,000 11-1127 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0126 $208,800 $208,800 11-1128 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0127 $225,300 $225300 11-1129 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0128 $189,400 $189400 11-1130 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0129 $483,500 $483,500 11-1131 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0130 $604,300 $604,300 11-1132 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0131 $413,500 $413,500 11-1133 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0132 $515,500 $515,500 11-1134 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0133 $427,500 $427,500 11-1135 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0134 $436,000 $436000 11-1136 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0135 $639,100 $639,100 11-1137 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0136 $213,700 $213,700 11-1138 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0137 $416,600 $416,600 11-1139 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0138 $200,200 $200,200 11-1140 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0139 $188,300 $188,300 11-1141 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0140 $191,300 $191 300 11-1142 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0141 $187,800 $187,800 11-1143 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0142 $241,200 $241,200 11-1144 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0143 $214,500 $214,500 11-1145 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0144 $410,400 $410,400 11-1146 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0145 $411,100 $411,100 11-1147 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0146 $189,800 $189,800 11-1148 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0147 $196,300 $196,300 11-1149 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0148 $425,000 $425,000 Board of Review Open Session August 29, 2011 Page 6 SUBJECT DISCUSSION ACTION 11-1150 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0149 $206,400 $206400 Appeal Case No. Appellant TMK Land Building Total 11-1151 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0150 $195,600 $195,600 11-1152 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0151 $216,800 $216,800 11-1153 Cornerstone Hawai'i Holdings LLC 4-7-002-003-0152 $714,300 $22,600 $736,900 11-1154 Cornerstone Hawai'i Holdings LLC 4-7-002-005-0001 $250,200 $7,400 $257,600 11-1155 Cornerstone Hawai'i Holdings LLC 4-7-002-005-0002 $228,300 $228,300 11-1156 Cornerstone Hawai'i Holdings LLC 4-7-002-005-0003 $222,700 $222,700 11-1157 Cornerstone Hawai'i Holdings LLC 4-7-002-005-0004 $297,400 $297,400 11-1158 Cornerstone Hawai'i Holdings LLC 4-7-002-005-0005 $277,000 $277,000 11-1159 Cornerstone Hawai'i Holdings LLC 4-7-002-005-0006 $253,400 $253,400 11-1160 Cornerstone Hawai'i Holdings LLC 4-7-002-005-0007 $303,500 $303500 11-1161 Kealia Makai Holdings LLC 4-7-007-028-0000 $736,600 $736600 11-0860 Kealia Properties, LLC dba Kealanani 4-7-008-001-0001 $677,300 $677,300 11-0861 Kealia Properties, LLC dba Kealanani 4-7-008-001-0002 $839,700 $839,700 11-0862 Kealia Properties, LLC dba Kealanani 4-7-008-001-0003 $636,100 $636,100 11-0863 Kealia Properties, LLC dba Kealanani 4-7-008-001-0004 $675,400 $675,400 11-0864 Kealia Properties, LLC dba Kealanani 4-7-008-001-0005 $700,000 $700,000 11-0865 Kealia Properties, LLC dba Kealanani 4-7-008-001-0006 $762,400 $762,400 11-0866 Kealia Properties, LLC dba Kealanani 4-7-008-001-0007 $213,100 $213,100 11-0867 Kealia Properties, LLC dba Kealanani 4-7-008-001-0008 $263,100 $263,100 11-0868 Kealia Properties, LLC dba Kealanani 4-7-008-001-0009 $237,000 $237,000 11-0869 Kealia Properties, LLC dba Kealanani 4-7-008-001-0010 $206,100 $206,100 11-0870 Kealia Properties, LLC dba Kealanani 4-7-008-001-0011 $210,000 $210,000 11-0871 Kealia Properties, LLC dba Kealanani 4-7-008-001-0012 $200,300 $200,300 11-0872 Kealia Properties, LLC dba Kealanani 4-7-008-001-0013 $292,100 $292,100 11-0873 Kealia Properties, LLC dba Kealanani 4-7-008-001-0014 $257,400 $257,400 11-0874 Kealia Properties, LLC dba Kealanani 4-7-008-001-0015 $245,000 $245,000 11-0875 Kealia Properties, LLC dba Kealanani 4-7-008-001-0016 $242,700 $242,700 11-0876 Kealia Properties, LLC dba Kealanani 4-7-008-001-0017 $225,700 $225,700 11-0877 Kealia Properties, LLC dba Kealanani 4-7-008-001-0018 $287500 $287500 11-0878 Kealia Properties, LLC dba Kealanani 4-7-008-001-0019 $230100 $230,100 11-0879 Kealia Properties, LLC dba Kealanani 4-7-008-001-0020 $246,300 $246,300 Board of Review Open Session August 29, 2011 Page 7 SUBJECT DISCUSSION ACTION 11-0880 Kealia Properties, LLC dba Kealanani 4-7-008-001-0021 $273,200 $273,200 Appeal Case No. Appellant TMK Land Building Total 11-0881 Kealia Properties, LLC dba Kealanani 4-7-008-001-0022 $614,600 $614,600 11-0882 Kealia Properties, LLC dba Kealanani 4-7-008-001-0023 $212,900 $212,900 11-0883 Kealia Properties, LLC dba Kealanani 4-7-008-001-0024 $193,100 $193,100 11-0884 Kealia Properties, LLC dba Kealanani 4-7-008-001-0025 $207,100 $207,100 11-0885 Kealia Properties, LLC dba Kealanani 4-7-008-001-0026 $225,700 $225,700 11-0886 Kealia Properties, LLC dba Kealanani 4-7-008-001-0027 $216,800 $216,800 11-0887 Kealia Properties, LLC dba Kealanani 4-7-008-001-0028 $193,500 $193,500 11-0888 Kealia Properties, LLC dba Kealanani 4-7-008-001-0029 $196,100 $196,100 11-0889 Kealia Properties, LLC dba Kealanani 4-7-008-001-0030 $181,600 $181,600 11-0890 Kealia Properties, LLC dba Kealanani 4-7-008-001-0031 $202,700 $202,700 11-0891 Kealia Properties, LLC dba Kealanani 4-7-008-001-0032 $202,600 $202,600 11-0892 Kealia Properties, LLC dba Kealanani 4-7-008-001-0033 $264,500 $264,500 11-0893 Kealia Properties, LLC dba Kealanani 4-7-008-001-0034 $232,800 $232,800 11-0894 Kealia Properties, LLC dba Kealanani 4-7-008-001-0035 $216,700 $216,700 11-0895 Kealia Properties, LLC dba Kealanani 4-7-008-001-0036 $231,500 $231,500 11-0896 Kealia Properties, LLC dba Kealanani 4-7-008-001-0037 $264,500 $264,500 11-0897 Kealia Properties, LLC dba Kealanani 4-7-008-001-0038 $235,100 $235,100 11-0898 Kealia Properties, LLC dba Kealanani 4-7-008-001-0039 $283,200 $283,200 11-0899 Kealia Properties, LLC dba Kealanani 4-7-008-001-0040 $899,200 $899,200 11-0900 Kealia Properties, LLC dba Kealanani 4-7-008-001-0041 $228,900 $228,900 11-0901 Kealia Properties, LLC dba Kealanani 4-7-008-001-0042 $561,900 $561,900 11-0902 Kealia Properties, LLC dba Kealanani 4-7-008-001-0043 $697,200 $697,200 11-0903 Kealia Properties, LLC dba Kealanani 4-7-008-001-0044 $265,300 $265,300 11-0904 Kealia Properties, LLC dba Kealanani 4-7-008-001-0045 $272,200 $272,200 11-0905 Kealia Properties, LLC dba Kealanani 4-7-008-001-0046 $231,500 $231,500 11-0906 Kealia Properties, LLC dba Kealanani 4-7-008-001-0047 $223,700 $223,700 11-0907 Kealia Properties, LLC dba Kealanani 4-7-008-001-0048 $203,300 $203,300 11-0908 Kealia Properties, LLC dba Kealanani 4-7-008-001-0049 $206,700 $206,700 11-0909 Kealia Properties, LLC dba Kealanani 4-7-008-001-0050 $216 800 $216 800 11-0910 Kealia Properties, LLC dba Kealanani 4-7-008-001-0051 $210,800 $210,800 11-0911 Kealia Properties, LLC dba Kealanani 4-7-008-001-0052 $237,400 $237,400 Board of Review Open Session August 29, 2011 Page 8 SUBJECT DISCUSSION ACTION 11-0912 Kealia Properties, LLC dba Kealanani 4-7-008-001-0053 $213,600 $213,600 Appeal Case No. Appellant TMK Land Building Total 11-0913 Kealia Properties, LLC dba Kealanani 4-7-008-001-0054 $624,700 $624,700 11-0914 Kealia Properties, LLC dba Kealanani 4-7-008-001-0055 $268,900 $268,900 11-0915 Kealia Properties, LLC dba Kealanani 4-7-008-001-0056 $604,600 $604,600 11-0916 Kealia Properties, LLC dba Kealanani 4-7-008-001-0057 $328,400 $328,400 11-0917 Kealia Properties, LLC dba Kealanani 4-7-008-001-0058 $698,800 $698,800 11-0918 Kealia Properties, LLC dba Kealanani 4-7-008-001-0059 $628,700 $628,700 11-0919 Kealia Properties, LLC dba Kealanani 4-7-008-001-0060 $730,700 $730,700 11-0920 Kealia Properties, LLC dba Kealanani 4-7-008-001-0061 $674,000 $674,000 11-0921 Kealia Properties, LLC dba Kealanani 4-7-008-001-0062 $795,400 $795,400 11-0922 Kealia Properties, LLC dba Kealanani 4-7-008-001-0063 $890,000 $890,000 11-0923 Kealia Properties, LLC dba Kealanani 4-7-008-001-0064 $622,500 $622,500 11-0924 Kealia Properties, LLC dba Kealanani 4-7-008-001-0065 $268,600 $268,600 11-0925 Kealia Properties, LLC dba Kealanani 4-7-008-001-0066 $258,700 $258,700 11-0926 Kealia Properties, LLC dba Kealanani 4-7-008-001-0067 $255,700 $255,700 11-0927 Kealia Properties, LLC dba Kealanani 4-7-008-001-0068 $231,900 $231,900 11-0928 Kealia Properties, LLC dba Kealanani 4-7-008-001-0069 $222,000 $222,000 11-0929 Kealia Properties, LLC dba Kealanani 4-7-008-001-0070 $269,000 $269,000 11-0930 Kealia Properties, LLC dba Kealanani 4-7-008-001-0071 $265,800 $265,800 11-0931 Kealia Properties, LLC dba Kealanani 4-7-008-001-0072 $754,500 $754,500 11-0932 Kealia Properties, LLC dba Kealanani 4-7-008-001-0073 $199,200 $199,200 11-0933 Kealia Properties, LLC dba Kealanani 4-7-008-001-0074 $195,900 $195,900 11-0934 Kealia Properties, LLC dba Kealanani 4-7-008-001-0075 $231,700 $231,700 11-0935 Kealia Properties, LLC dba Kealanani 4-7-008-001-0076 $223,100 $223,100 11-0936 Kealia Properties, LLC dba Kealanani 4-7-008-001-0077 $197,500 $197,500 11-0937 Kealia Properties, LLC dba Kealanani 4-7-008-001-0078 $231,300 $231,300 11-0938 Kealia Properties, LLC dba Kealanani 4-7-008-001-0079 $266,900 $266,900 11-0939 Kealia Properties, LLC dba Kealanani 4-7-008-001-0080 $246,800 $246,800 11-0940 Kealia Properties, LLC dba Kealanani 4-7-008-001-0081 $244,200 $244,200 11-0941 Kealia Properties, LLC dba Kealanani 4-7-008-001-0082 $266100 $266100 11-0942 Kealia Properties, LLC dba Kealanani 4-7-008-001-0083 $242,700 $242,700 11-0943 Kealia Properties, LLC dba Kealanani 4-7-008-001-0084 $234,500 $234,500 Board of Review Open Session August 29, 2011 Page 9 SUBJECT DISCUSSION ACTION 11-0944 Kealia Properties, LLC dba Kealanani 4-7-008-001-0085 $221,100 $221,100 Appeal Case No. Appellant TMK Land Building Total 11-0945 Kealia Properties, LLC dba Kealanani 4-7-008-001-0086 $227,300 $227,300 11-0946 Kealia Properties, LLC dba Kealanani 4-7-008-001-0087 $226,500 $226,500 11-0947 Kealia Properties, LLC dba Kealanani 4-7-008-001-0088 $603,700 $603,700 11-0948 Kealia Properties, LLC dba Kealanani 4-7-008-001-0089 $618,900 $618,900 11-0949 Kealia Properties, LLC dba Kealanani 4-7-008-001-0090 $886,100 $886,100 11-0950 Kealia Properties, LLC dba Kealanani 4-7-008-001-0091 $701,300 $701,300 11-0951 Kealia Properties, LLC dba Kealanani 4-7-008-001-0092 $330,600 $330,600 11-0952 Kealia Properties, LLC dba Kealanani 4-7-008-001-0093 $661,200 $661,200 11-0953 Kealia Properties, LLC dba Kealanani 4-7-008-001-0094 $702,800 $702,800 11-0954 Kealia Properties, LLC dba Kealanani 4-7-008-001-0095 $303,000 $303,000 11-0955 Kealia Properties, LLC dba Kealanani 4-7-008-001-0096 $1,739,900 $1,739,900 11-0956 Kealia Properties, LLC dba Kealanani 4-7-008-007-0000 $990,300 $990,300 11-0957 Kealia Properties, LLC dba Kealanani 4-7-008-008-0000 $890,000 $890,000 11-0958 Kealia Properties, LLC dba Kealanani 4-7-008-009-0000 $733,900 $733,900 11-0959 Kealia Properties, LLC dba Kealanani 4-7-008-010-0000 $625,700 $625,700 11-0960 Kealia Properties, LLC dba Kealanani 4-7-008-011-0000 $597,300 $597,300 11-0961 Kealia Properties, LLC dba Kealanani 4-7-008-012-0000 $635,300 $635,300 11-0962 Kealia Properties, LLC dba Kealanani 4-7-008-013-0000 $852,800 $852,800 11-0963 Kealia Properties, LLC dba Kealanani 4-7-008-014-0000 $597,700 $597,700 11-0964 Kealia Properties, LLC dba Kealanani 4-7-008-015-0000 $327,600 $327,600 11-0965 Kealia Properties, LLC dba Kealanani 4-7-008-016-0000 $625,400 $625,400 11-0966 Kealia Properties, LLC dba Kealanani 4-7-008-017-0000 $623,800 $623,800 11-0967 Kealia Properties, LLC dba Kealanani 4-7-008-018-0000 $608,300 $608,300 11-0968 Kealia Properties, LLC dba Kealanani 4-7-008-019-0000 $594,700 $594,700 11-0969 Kealia Properties, LLC dba Kealanani 4-7-008-020-0000 $662,700 $50,300 $662,700 11-0970 Kealia Properties, LLC dba Kealanani 4-7-008-021-0000 $607,800 $607,800 11-0971 Kealia Properties, LLC dba Kealanani 4-7-008-025-0000 $625,200 $625,200 11-0972 Kealia Properties, LLC dba Kealanani 4-7-008-026-0000 $826,100 $826,100 11-0973 Kealia Properties, LLC dba Kealanani 4-7-008-027-0000 $304700 $304700 11-0974 Kealia Properties, LLC dba Kealanani 4-7-008-028-0000 $331,600 $331,600 11-0975 Kealia Properties, LLC dba Kealanani 4-7-008-042-0000 $2,460,500 $2,510,800 Board of Review Open Session August 29, 2011 Page 10 SUBJECT DISCUSSION ACTION 11-0976 Kealia Properties, LLC dba Kealanani 4-7-008-043-0000 $183,000 $183,000 Appeal Case No. Appellant TMK Land Building Total 11-0977 Kealia Properties, LLC dba Kealanani 4-7-008-044-0000 $312,500 $312,500 11-0978 Kealia Properties, LLC dba Kealanani 4-7-009-001-0001 $598,500 $598,500 11-0979 Kealia Properties, LLC dba Kealanani 4-7-009-001-0002 $321,900 $321,900 11-0980 Kealia Properties, LLC dba Kealanani 4-7-009-001-0003 $1,292,300 $1,292,300 11-0981 Kealia Properties, LLC dba Kealanani 4-7-009-001-0004 $674,800 $674,800 11-0982 Kealia Properties, LLC dba Kealanani 4-7-009-001-0005 $659,500 $659,500 11-0983 Kealia Properties, LLC dba Kealanani 4-7-009-001-0006 $762,900 $762,900 11-0984 Kealia Properties, LLC dba Kealanani 4-7-009-001-0007 $218,800 $218,800 11-0985 Kealia Properties, LLC dba Kealanani 4-7-009-001-0008 $279,400 $279,400 11-0986 Kealia Properties, LLC dba Kealanani 4-7-009-001-0009 $284,200 $284,200 11-0987 Kealia Properties, LLC dba Kealanani 4-7-009-001-0010 $245,300 $245,300 11-0988 Kealia Properties, LLC dba Kealanani 4-7-009-001-0011 $259,500 $259,500 11-0989 Kealia Properties, LLC dba Kealanani 4-7-009-001-0012 $288,300 $288,300 11-0990 Kealia Properties, LLC dba Kealanani 4-7-009-001-0013 $212,700 $212,700 11-0991 Kealia Properties, LLC dba Kealanani 4-7-009-001-0014 $943,100 $943,100 11-0992 Kealia Properties, LLC dba Kealanani 4-7-009-001-0015 $290,800 $290,800 11-0993 Kealia Properties, LLC dba Kealanani 4-7-009-001-0016 $911,600 $911,600 11-0994 Kealia Properties, LLC dba Kealanani 4-7-009-001-0017 $1,020,100 $1,020,100 11-0995 Kealia Properties, LLC dba Kealanani 4-7-009-001-0018 $1,903,000 $1,903,000 11-0996 Kealia Properties, LLC dba Kealanani 4-7-009-001-0019 $752,400 $752,400 11-0997 Kealia Properties, LLC dba Kealanani 4-7-009-001-0020 $289,600 $289,600 11-0998 Kealia Properties, LLC dba Kealanani 4-7-009-001-0021 $266,000 $266,000 11-0999 Kealia Properties, LLC dba Kealanani 4-7-009-001-0022 $235,000 $235,000 11-1000 Kealia Properties, LLC dba Kealanani 4-7-009-001-0023 $271,100 $271,100 11-1001 Kealia Properties, LLC dba Kealanani 4-7-009-001-0024 $186,300 $186,300 11-1002 Kealia Properties, LLC dba Kealanani 4-7-009-001-0025 $225,000 $225,000 11-1003 Kealia Properties, LLC dba Kealanani 4-7-009-001-0026 $248,500 $248,500 11-1004 Kealia Properties, LLC dba Kealanani 4-7-009-001-0027 $234,000 $234,000 11-1005 Kealia Properties, LLC dba Kealanani 4-7-009-001-0028 $297 000 $297 000 11-1006 Kealia Properties, LLC dba Kealanani 4-7-009-001-0029 $263,300 $263,300 11-1007 Kealia Properties, LLC dba Kealanani 4-7-009-001-0030 $264,800 $264,800 Board of Review Open Session August 29, 2011 Page 1 1 SUBJECT DISCUSSION ACTION 11-1008 Kealia Properties, LLC dba Kealanani 4-7-009-001-0031 $225,800 $225,800 Appeal Case No. Appellant TMK Land Building Total 11-1009 Kealia Properties, LLC dba Kealanani 4-7-009-001-0032 $337,400 $337,400 11-1010 Kealia Properties, LLC dba Kealanani 4-7-009-001-0033 $291,100 $291,100 11-1011 Kealia Properties, LLC dba Kealanani 4-7-009-001-0034 $227,300 $227,300 11-1012 Kealia Properties, LLC dba Kealanani 4-7-009-001-0035 $201,700 $201 700 11-1013 Kealia Properties, LLC dba Kealanani 4-7-009-001-0036 $607,700 $607,700 11-1014 Kealia Properties, LLC dba Kealanani 4-7-009-001-0037 $619,700 $619,700 11-1015 Kealia Properties, LLC dba Kealanani 4-7-009-001-0038 $337,600 $337,600 11-1016 Kealia Properties, LLC dba Kealanani 4-7-009-001-0039 $325,100 $325,100 11-1017 Kealia Properties, LLC dba Kealanani 4-7-009-001-0040 $311,400 $311,400 11-1018 Kealia Properties, LLC dba Kealanani 4-7-009-001-0041 $265,600 $265,600 11-1019 Kealia Properties, LLC dba Kealanani 4-7-009-001-0042 $285,900 $285,900 11-1020 Kealia Properties, LLC dba Kealanani 4-7-009-001-0043 $212,300 $212,300 11-1021 Kealia Properties, LLC dba Kealanani 4-7-009-001-0044 $324,300 $324,300 11-1022 Kealia Properties, LLC dba Kealanani 4-7-009-001-0045 $206,900 $206,900 11-1023 Kealia Properties, LLC dba Kealanani 4-7-009-001-0046 $226,400 $226,400 11-1024 Kealia Properties, LLC dba Kealanani 4-7-009-001-0047 $227,300 $227,300 11-1025 Kealia Properties, LLC dba Kealanani 4-7-009-001-0048 $247,900 $247,900 11-1026 Kealia Properties, LLC dba Kealanani 4-7-009-001-0049 $265,700 $265,700 11-1027 Kealia Properties, LLC dba Kealanani 4-7-009-001-0050 $202,400 $202,400 11-1028 Kealia Properties, LLC dba Kealanani 4-7-009-001-0051 $329,600 $329,600 11-1029 Kealia Properties, LLC dba Kealanani 4-7-009-001-0052 $293,000 $293,000 11-1030 Kealia Properties, LLC dba Kealanani 4-7-009-001-0053 $264,600 $264,600 11-1031 Kealia Properties, LLC dba Kealanani 4-7-009-001-0054 $312,800 $312,800 11-1032 Kealia Properties, LLC dba Kealanani 4-7-009-001-0055 $284,200 $284,200 11-1033 Kealia Properties, LLC dba Kealanani 4-7-009-001-0056 $973,200 $973,200 11-1034 Kealia Properties, LLC dba Kealanani 4-7-009-001-0057 $591,500 $591,500 11-1035 Kealia Properties, LLC dba Kealanani 4-7-009-001-0058 $635,500 $635,500 11-1036 Kealia Properties, LLC dba Kealanani 4-7-009-001-0059 $606,900 $606,900 11-1037 Kealia Properties, LLC dba Kealanani 4-7-009-001-0060 $326,100 $326,100 11-1038 Kealia Properties, LLC dba Kealanani 4-7-009-001-0061 $591,800 $591,800 11-1039 Kealia Properties, LLC dba Kealanani 4-7-009-001-0062 $593,500 $593,500 Board of Review Open Session August 29, 2011 Page 12 SUBJECT DISCUSSION ACTION 11-1040 Kealia Properties, LLC dba Kealanani 4-7-009-001-0063 $304,900 $304,900 Appeal Case No. Appellant TMK Land Building Total 11-1041 Kealia Properties, LLC dba Kealanani 4-7-009-001-0064 $318,300 $318,300 11-1042 Kealia Properties, LLC dba Kealanani 4-7-009-001-0065 $287,800 $287,800 11-1043 Kealia Properties, LLC dba Kealanani 4-7-009-001-0066 $301,200 $301,200 11-1044 Kealia Properties, LLC dba Kealanani 4-7-009-001-0067 $294100 $294100 11-1045 Kealia Properties, LLC dba Kealanani 4-7-009-001-0068 $291,400 $291,400 11-1046 Kealia Properties, LLC dba Kealanani 4-7-009-001-0069 $762,000 $762,000 11-1047 Kealia Properties, LLC dba Kealanani 4-7-009-001-0070 $626,800 $626,800 11-1048 Kealia Properties, LLC dba Kealanani 4-7-009-001-0071 $333,700 $333,700 11-1049 Kealia Properties, LLC dba Kealanani 4-7-009-001-0072 $308,600 $308,600 11-1050 Kealia Properties, LLC dba Kealanani 4-7-009-001-0073 $328,100 $328,100 11-1051 Kealia Properties, LLC dba Kealanani 4-7-009-001-0074 $637,300 $637,300 11-1052 Kealia Properties, LLC dba Kealanani 4-7-009-001-0075 $603,100 $603,100 11-1053 Kealia Properties, LLC dba Kealanani 4-7-009-001-0076 $311,100 $311,100 11-1054 Kealia Properties, LLC dba Kealanani 4-7-009-001-0077 $333,100 $333,100 11-1055 Kealia Properties, LLC dba Kealanani 4-7-009-001-0078 $619,300 $619,300 11-1056 Kealia Properties, LLC dba Kealanani 4-7-009-001-0079 $318,000 $318,000 11-1057 Kealia Properties, LLC dba Kealanani 4-7-009-001-0080 $653,500 $653,500 11-1058 Kealia Properties, LLC dba Kealanani 4-7-009-001-0081 $620,600 $620,600 11-1059 Kealia Properties, LLC dba Kealanani 4-7-009-001-0082 $607,000 $607,000 11-1060 Kealia Properties, LLC dba Kealanani 4-7-009-001-0083 $635,000 $635,000 11-1061 Kealia Properties, LLC dba Kealanani 4-7-009-001-0084 $674,000 $674,000 11-1062 Kealia Properties, LLC dba Kealanani 4-7-009-001-0085 $670,600 $670,600 11-1063 Kealia Properties, LLC dba Kealanani 4-7-009-001-0086 $765,500 $765,500 11-1064 Kealia Properties, LLC dba Kealanani 4-7-009-001-0087 $738,400 $738,400 11-1065 Kealia Properties, LLC dba Kealanani 4-7-009-001-0088 $735,400 $735,400 11-1066 Kealia Properties, LLC dba Kealanani 4-7-009-001-0089 $698,600 $698,600 11-1067 Kealia Properties, LLC dba Kealanani 4-7-009-001-0090 $764,100 $764,100 11-1068 Kealia Properties, LLC dba Kealanani 4-7-009-001-0091 $642,900 $642,900 11-1069 Kealia Properties, LLC dba Kealanani 4-7-009-001-0092 $709,700 $709,700 11-1070 Kealia Properties, LLC dba Kealanani 4-7-009-001-0093 $1,751,400 $1,751,400 11-1071 Kealia Properties, LLC dba Kealanani 4-7-009-001-0094 $635,700 $635,700 Board of Review Open Session August 29, 2011 Page 13 SUBJECT DISCUSSION ACTION 11-1072 Kealia Properties, LLC dba Kealanani 4-7-009-002-0000 $713,900 $713,900 Appeal Case No. Appellant TMK Land Building Total 11-1073 Kealia Properties, LLC dba Kealanani 4-7-009-006-0000 $673,000 $673,000 11-1074 Kealia Properties, LLC dba Kealanani 4-7-009-007-0000 $676,700 $676,700 11-1075 Kealia Properties, LLC dba Kealanani 4-7-009-011-0000 $654,900 $654,900 11-1076 Kealia Properties, LLC dba Kealanani 4-7-009-012-0000 $1,387,600 $1 387 600 11-1077 Kealia Properties, LLC dba Kealanani 4-7-009-013-0000 $992,100 $992,100 11-1078 Kealia Properties, LLC dba Kealanani 4-7-009-014-0000 $753,300 $753,300 11-1079 Kealia Properties, LLC dba Kealanani 4-7-009-017-0000 $762,000 $762,000 11-1080 Kealia Properties, LLC dba Kealanani 4-7-009-018-0000 $736,200 $736,200 11-1081 Kealia Properties, LLC dba Kealanani 4-7-009-019-0000 $1,064,500 $1,064,500 11-1082 Kealia Properties, LLC dba Kealanani 4-7-009-020-0000 $830,300 $830,300 11-1083 Kealia Properties, LLC dba Kealanani 4-7-009-021-0000 $795,100 $795,100 11-1084 Kealia Properties, LLC dba Kealanani 4-7-009-023-0000 $2,035,200 $2,035,200 11-1162 Moloa'a Bay Ranch LLC 4-9-011-001-0001 $568,500 $568,500 11-1163 Moloa'a Bay Ranch LLC 4-9-011-001-0002 $423,300 $423,300 11-1164 Moloa'a Bay Ranch LLC 4-9-011-001-0003 $423,300 $423,300 11-1165 Moloa'a Bay Ranch LLC 4-9-011-001-0004 $423,300 $423,300 11-1166 Moloa'a Bay Ranch LLC 4-9-011-001-0005 $671,700 $671,700 11-1167 Moloa'a Bay Ranch LLC 4-9-011-001-0005 $430,900 $430,900 11-1168 Moloa'a Bay Ranch LLC 4-9-011-001-0006 $552,300 $552,300 11-1169 Moloa'a Bay Ranch LLC 4-9-011-001-0007 $487,100 $487,100 11-1170 Moloa'a Bay Ranch LLC 4-9-011-001-0008 $510,400 $510,400 11-1171 Moloa'a Bay Ranch LLC 4-9-011-001-0009 $887,300 $887,300 11-1172 Moloa'a Bay Ranch LLC 4-9-011-001-0010 $534100 $534100 11-1173 Moloa'a Bay Ranch LLC 4-9-011-001-0011 $431,700 $431,700 11-1174 Moloa'a Bay Ranch LLC 4-9-011-001-0012 $395,600 $395,600 11-1175 Moloa'a Bay Ranch LLC 4-9-011-001-0013 $398,100 $398,100 11-1176 Moloa'a Bay Ranch LLC 4-9-011-001-0014 $410,800 $410,800 11-1177 Moloa'a Bay Ranch LLC 4-9-011-001-0015 $406,100 $406,100 Board of Review Open Session August 29, 2011 Page 14 SUBJECT DISCUSSION ACTION IV. Appeals Scheduled The following appellants agreed to continue their tax appeal cases to the October 17 hearing at the request of Supervising Appraiser Kim (continued) Hester: Appeal Case No. 11-0334—Ryan E. Jimenez. Trustee—TMK 4-2-014-083-0000 Appeal Case No. 11-0343—Norman B. Mitchell —TMK 4-7-002-009-0000 Appeal Case No. 11-0344—Norman B. Mitchell —TMK 4-7-002-010-0000 Appeal Case No. 11-0345—William O. Wright—TMK 4-7-003-011-0000 Appeal Case No. 11-0850—Timothy Campbell —TMK 4-8-006-040-0000 Appeal Case No. 11-0841 —Richard G. Scott—TMK 4-8-007-003-0000 Appeal Case No. 11-0851 —Ronald & Anne Jarvis—TMK 4-9-005-026-0003 Appeal Case No. 11-0842— Moloa'a Farms LLC—TMK 4-9-009-007-0000 Appeal Case No. 11-0347—Kaua'i Kuleana LP—TMK 4-9-009-031-0001 Appeal Case No. 11-0846—Karen Kenny—TMK 4-9-011-036-0000 Appeal Case No. 11-0844—Robert & Kuuleialoha Johnson—TMK 4-9-013-011-0000 Appeal Case No. 11-0843—Robert & Kuuleialoha Johnson—TMK 4-9-013-012-0000 Stipulations Appeal Case No. 11-0324—A & B Properties, Inc. —TMK 2-1-003-030-0000 Appeal Case No. 11-0326—A & B Hawai'i, Inc. —TMK 2-5-001-006-0000 Appeal Case No. 11-0325—A & B Hawai'i, Inc. —TMK 2-5-001-011-0000 Appeal Case No. 11-0802—Ginger Carlson—TMK 3-8-006-002-0000 Appeal Case No. 11-0332—Dana R. Nadeau —TMK 4-2-014-030-0001 Appeal Case No. 11-0335—Rick W. Haupt—TMK4-2-022-020-0000 Board of Review Open Session August 29, 2011 Page 15 SUBJECT DISCUSSION ACTION V. Announcements The next meeting is Monday, September 19, 2011. VI. Executive Pursuant to Hawai'i Revised Statutes 92-4&92-5(a)(4), the purpose of this Mr. Diogo made a motion to go into executive Session executive session is for the board to consult with the board's attorney on questions session. Mr. Kyono seconded the motion. Motion and issues pertaining to the board's powers, duties, privileges, immunities, and carried 3:0. liabilities as they relate to Chapter 5A, Kaua'i County Code 1987, as amended. The meeting convened in executive session at 2:39 p.m. VII. Return to The meeting resumed in open session at 2:58 p.m. Open Session The meeting was adjourned at 2:58 p.m. Submitted by: Reviewed and Approved by: Kris Nakamura, Secretary Craig De Costa, Chair ( ) Approved as is. (X) Approved with amendments. See minutes of meeting.