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Home My WebLink About2015_0612_Minutes Open_APPROVEDCOUNTY OF KAUAI Minutes of Meeting OPEN SESSION Approved as circulated 7/10/15 Board /Committee: BOARD OF REVIEW Meeting Date June 12, 2015 Location Mo`ikeha Building, Meeting Room 2 A/B Start of Meeting: 1:00 p.m. End of Meeting: 3:55 p.m. Present Chair Dorothy Bekeart; Vice -Chair Jose Diogo; Members: Julie Caspillo, Donald Kolenda, and Russell Kyono Also: Deputy County Attorney Adam Roversi; Boards & Commissions Staff: Support Clerk Barbara Davis; Deputy Director of Finance Sally Motta; Tax Manager Steven Hunt; COK Appraiser: Mike Hubbard Excused Absent SUBJECT DISCUSSION ACTION Call To Order Chair Bekeart called the meeting to order at 1:00 p.m. with 5 members present Approval of Open Session Minutes of June 5, 2015 Mr. Diogo moved to approve the minutes as Minutes circulated. Ms. Caspillo seconded the motion. Motion carried 5:0 Appeals 7. 15- 0000050 M.Hubbard Gary Brilliande 3 -6- 018 - 020 -0000 Mr. Brilliande was in attendance and presented his testimony. Mr. Hubbard was in attendance for the County and presented his report to the Board. The Board reviewed the testimony in Executive Session. 15. 15- 0000149 M.Hubbard High Peak Property Holdings LLC 5 -3- 011 - 046 -0000 Mr. Rock White was in attendance and presented his testimony. Mr. Hubbard was in attendance for the County and presented his report to the Board. The Board reviewed the testimony in Executive Session. 1. 15- 0000081 M.Hubbard William P Allen Trust 2 -4- 005- 115 -0002 2. 15- 0000082 M.Hubbard William P Allen Trust 2 -4- 005- 181 -0001 3. 15- 0000083 M.Hubbard William P Allen Trust 2 -4- 005- 182 -0001 4, 15- 0000078 M.Hubbard William P Allen Trust 2 -4- 005- 182 -0002 5. 15- 0000084 M.Hubbard William P Allen Trust 2 -4- 005- 183 -0002 6. 15- 0000134 M.Hubbard William P Allen Trust 3 -6- 015- 051 -0000 Chair Bekeart recused herself from these appeals and Vice Chair Diogo conducted the hearing. Board of Review Open Session June 12, 2015 Page 2 SUBJECT DISCUSSION ACTION Ms. Laura Valhuerdi (sister) and Ms. Maylyn Stake (appraiser) were in attendance and presented testimony. Mr. Hubbard was in attendance for the County and presented his report to the Board. The Board reviewed the testimony in Executive Session. 16. 15- 0000064 M.Hubbard Rashkover Raymond E Trust 5 -4- 012 - 011 -0006 Vice Chair Diogo relinquished his position in chairing the meeting and Chair Bekeart resumed conducting the hearing. Ms. Elizabeth Santonastaso (trustee) and Ms. Danette Andrews (realtor) were in attendance and presented testimony. Mr. Hubbard was in attendance for the County and presented his report to the Board. The Board reviewed the testimony in Executive Session. 8. 15- 0000051 M.Hubbard Richard /Sherie Koch Trust 4 -2- 005- 020 -0000 Mr. Diogo moved to approve the County's Use Tax Classification change to Residential. Mr. Kyono seconded the motion. Motion carried 5: 0 9. 15- 0000137 M.Hubbard Anthony De Jesus etal 4 -2- 021 - 010 -0001 Appeal withdrawn; no Board action required 10. 15- 0000136 M.Hubbard James /Jo Ann Carvalho Sr 4 -3- 009 - 004 -0062 Appeal withdrawn; no Board action required 11. 15- 0000041 M.Hubbard Frederick/Kathleen Last 4 -9- 005- 026 -0004 The appellant was not in attendance but presented a brief letter of testimony. Mr. Hubbard was in attendance for the County and presented his report to the Board. Mr. Diogo moved to sustain the County's Use Tax Classification of Residential Investor. Mr. Kyono seconded the motion. Motion carried 5:0 12. 15- 0000060 M.Hubbard Brannon Trust 4 -9- 013 - 025 -0000 The appellant was not in attendance but presented written testimony. Mr. Hubbard was in attendance for the County and presented his report to the Board. Mr. Diogo moved to sustain the County's assessment of $892,800. Mr. Kolenda seconded the motion. Motion carried 5:0 Board of Review Open Session June 12, 2015 Page 3 SUBJECT DISCUSSION ACTION 13. 15- 0000194 M.Hubbard Kilamac Farms Inc 5 -1- 005- 021 -0000 The Chair granted the appellant's re uest or a continuance to November 13, 2015 14. 15- 0000144 M.Hubbard Victor Mission Trust LLC 5 -1- 005- 025 -0002 Ms. Caspillo moved to approve the County's Use Tax Classification change to Residential. Mr. Kolenda seconded the motion. Motion carried 5:0 17. 15- 0000152 M.Hubbard Charles /Lindy -Lou Regan III Trust 5 -4- 012 - 011 -0051 Withdrawn; no board action required. 18. 15- 0000697 M.Hubbard Steven /Robin Drapkin (2014) 5 -8- 008 - 022 -0000 19. 15- 0000070 M.Hubbard Steven /Robin Drapkin (2015) 5 -8- 008 - 022 -0000 Appellant was not in attendance but did present written testimony. Mr. Hunt was in attendance for the County and presented his report to the Board. The Board reviewed the testimony in Executive Session. 20. 15- 0000074 M.Hubbard McCullough Family Trust 5 -9- 002 - 050 -0000 Appellant was not in attendance but did present written testimony. Mr. Hubbard was in attendance for the County and presented his report to the Board. The Board reviewed the testimony in Executive Session. Executive Mr. Diogo read the Hawai `i Revised Statutes as Session fully described on the posted agenda to take the Board into Executive Session. Mr. Diogo moved to go into Executive Session at 3:05 p.m. Mr. Kyono seconded the motion. Motion carried 5:0 Return to Ratify Board of Review actions taken in Executive Session for appeals The meeting resumed in Open Session at 3:54 p.m. Open Session shown on the attached listing and make those decisions public Mr. Diogo moved to ratify the Board's actions taken in Executive Session. Mr. Kyono seconded the motion. Motion carried 5:0 1. 15- 0000081 M.Hubbard William P Allen Trust 2 -4 -005 -115 -0002 Board of Review Open Session June 12, 2015 0 SUBJECT DISCUSSION ACTION Mr. Kyono moved to sustain the County's assessment of $716,900. Mr. Kolenda seconded the motion. Motion carried 4:0:1 (recusal - Bekeart) 2. 15- 0000082 M.Hubbard William P Allen Trust 2 -4- 005- 181 -0001 Mr. Kyono moved to accept the County's adjusted assessment of $683,200. Mr. Kolenda seconded the motion. Motion carried 4:0:1 (recusal - Bekeart) 3. 15- 0000083 M.Hubbard William P Allen Trust 2 -4- 005- 182 -0001 Mr. Kyono moved to accept the County's adjusted assessment of $679,200. Ms. Caspillo seconded the motion. Motion carried 4:0:1 (recusal- Bekeart) 4. 15- 0000078 M.Hubbard William P Allen Trust 2 -4- 005 -182 -0002 Ms. Caspillo moved to accept the County's adjusted assessment of $686,700. Mr. Kyono seconded the motion. Motion carried 4:0:1 (recusal - Bekeart) 5. 15- 0000084 M.Hubbard William P Allen Trust 2 -4- 005- 183 -0002 Ms. Caspillo moved to sustain the County's assessment of $673, 000. Mr. Kolenda seconded the motion. Motion carried 4:0:1 (recusal - Bekeart) 6. 15- 0000134 M.Hubbard William P Allen Trust 3 -6- 015- 051 -0000 Mr. Kyono moved to sustain the County's assessment of $609, 000. Mr. Kolenda seconded the motion. Motion carried 4:0:1 recusal - Bekeart 7. 15- 0000050 M.Hubbard Gary Brilliande 3 -6- 018 - 020 -0000 Ms. Caspillo moved to reduce the County's assessment to $494, 000. Mr. Dio o seconded the motion. Motion carried S: 0 Board of Review Open Session June 12, 2015 01M SUBJECT DISCUSSION ACTION 15. 15- 0000149 M.Hubbard High Peak Property Holdings LLC 5 -3- 011- 046 -0000 Mr. Diogo moved to sustain the County's Use Tax Classification of Residential. Mr. Kolenda seconded the motion. Motion carried 5:0 16. 15- 0000064 M.Hubbard Rashkover Raymond E Trust 5 -4- 012 - 011 -0006 Ms. Caspillo moved to reduce the County's assessment to $990, 000 and to change the Use Tax Classification from Vacation Rental to Residential. Mr. Diogo seconded the motion. Motion carried 5:0 18. 15- 0000697 M.Hubbard Steven /Robin Drapkin (2014) 5 -8- 008 - 022 -0000 Mr. Diogo moved that this was not a valid appeal. Mr. K ono seconded the motion. Motion carried 5.-0 19. 15- 0000070 M.Hubbard Steven /Robin Drapkin (2015) 5 -8- 008 - 022 -0000 Mr. Diogo moved to sustain the County's Use Tax Classification of Residential. Mr. Kolenda seconded the motion. Motion carried 5:0 20. 15- 0000074 M.Hubbard McCullough Family Trust 5 -9- 002 - 050 -0000 Mr. Diogo moved to sustain the County's assessment of $2,072,900 and to sustain the County's Use Tax Classification of Residential Investor. Mr. K ono seconded the motion. Motion carried 5.-0 Adjournment Mr. Diogo moved to adjourn the meeting at 3:55 p.m. Mr. Kyono seconded the motion. Motion carried 5:0 Submitted by: Barbara Davis, Staff Support Clerk Reviewed and Approved by: Dorothy R. Bekeart, Chair ( ) Approved as circulated. ( ) Approved with amendments. See minutes of meeting.