HomeMy WebLinkAbout2015_1002_Minutes Open_APPROVEDCOUNTY OF KAUAI
Minutes of Meeting
OPEN SESSION
Approved as circulated 11/20/15
Board /Committee:
BOARD OF REVIEW
Meeting Date
October 2, 2015
Location
Mo`ikeha Building, Meeting Room 2 A/B
Start of Meeting: 1:01 p.m.
End of Meeting: 1:27p.m.
Present
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; Tax Manager Steven
Hunt;
COK Appraiser: Mike Hubbard
Excused
Chair
Dorothy Bekeart
Absent
SUBJECT
DISCUSSION
ACTION
Call To Order
Vice Chair Diogo called the meeting to order at
1:01 p.m. with 4 members present.
Approval of
Open Session Minutes of September 4, 2015
Mr. Kolenda moved to approve the minutes as
Minutes
circulated. Mr. Kyono seconded the motion.
Motion carried 4:0
Appeals
1. 15- 0000012 M.Hubbard Curtis /Bonnie Lofstedt Trust 2 -3- 008 - 058 -0000
Ms. Caspillo moved to approve the County's stipulation
of $432, 000. Mr. Kyono seconded the motion. Motion carried 4.-0
2. 15- 0001267 M.Hubbard Margarette Johannes
(2015) 2 -3- 020 - 092 -0000
Mr. Kolenda moved to approve the County's stipulation
of $550,700 less $160, 000 exemption for a next taxable rate of
$390, 700 and to change the Use Tax Classification to Commercialized Home Use. Mr. Kyono seconded the motion. Motion
carried 4:0
3. 15- 0001264 M.Hubbard Margarette Johannes
(2014) 2 -3- 020 - 092 -0000
Mr. Kolenda moved to approve the County's stipulation
of $467,900 less $160,000 exemption for a next taxable rate of
$307,900 and to change the Use Tax Classification to Residential. Mr. Kyono seconded the motion. Motion carried 4.-0
4. 15- 0001261 M.Hubbard Margarette Johannes
(2013) 2 -3- 020 - 092 -0000
Ms. Caspillo moved to approve the County's stipulation
of $389,300 less $48,000 exemption for a next taxable rate of
$341,300 and to change the Use Tax Classification to Residential. Mr. Kolenda seconded the motion. Motion carried 4:0
5. 15- 0001318 M.Hubbard Thomas /Jami McKnight
2 -8- 015- 023 -0000
Board of Review
Open Session
October 2, 2015
Page 2
SUBJECT
DISCUSSION
ACTION
Vice Chair Dio o granted the appellant's re uest or a continuance.
6.
15- 0000096 M.Hubbard The Sitzmark At Vail, Inc
3 -3- 012 - 012 -0000
Mr.
Kolenda moved
to approve the County's stipulation of $1,223,700.
Ms. Caspillo seconded the motion. Motion carried 4:0
7.
15- 0000037 M.Hubbard KW -1 LLC
3 -5- 003 - 019 -0000
Ms.
Caspillo moved
to approve the County's stipulation of $1,314,800.
Mr. Kolenda seconded the motion. Motion carried 4:0
8.
15- 0000066 M.Hubbard Lihu'e Industrial Dev Co
3 -6- 012 - 005 -0000
Vice Chair Dio o granted the appellant's re uest or a continuance.
9.
15- 0000101 M.Hubbard coconut Plantation Beach Investors, LLC (New owners) 4 -3- 007 - 027 -0000
Ms.
Caspillo moved
to approve the County's stipulation of $7,185,700.
Mr. Kolenda seconded the motion. Motion carried 4:0
10.
15- 0000147
M.Hubbard Huna Kai Ranch Inc
5 -2- 004 - 064 -0002
There was no one in
attendance to represent the appellant. Mr. Hubbard was in attendance for the County but did not present a
report.
Ms.
Caspillo moved
to sustain the County's assessment of $3,058,700.
Mr. Kyono seconded the motion. Motion carried 4:0
Ms.
Caspillo moved
to sustain the County's Use Tax Classification of Residential Investor. Mr. Kyono seconded the motion.
Motion carried 4:0
Stipulation /
11.
15- 0000091
M.Hubbard Kiahuna Players LLC
2 -8- 014- 007 -0000
Withdrawal
Mr.
Kolenda moved
to approve the County's stipulation of $6,552,900
and to change the Use Tax Classification to
Commercial. Mr. Kyono
seconded the motion. Motion carried 4:0
12.
15- 0000090
M.Hubbard Kiahuna Players LLC
2 -8- 014 - 031 -0000
Mr.
Kolenda moved
to approve the County's stipulation of $997,000 and to change the Use Tax Classification to Commercial.
Mr.
Kyono seconded the motion. Motion carried 4:0
13.
15- 0000092
M.Hubbard Kiahuna Players LLC
2 -8- 014- 036 -0000
Board of Review
Open Session
October 2, 2015
Page 3
SUBJECT
DISCUSSION
ACTION
Mr. Kolenda moved to approve the County's stipulation of $2,446,900 and to change the Use Tax Classification to
Commercial. Mr. K ono seconded the motion. Motion carried 4.-0
Announcements
Next Meeting: To Be Determined
Mr. Hunt announced the Department did not think there would be any more
live appeals this year, but if there are some stipulations or agreed
settlements, because the next tax billing will occur in the January /February
period with some of those adjustment applicable to that period, if they can
consolidate the stipulations and withdrawals into one meeting it might be
necessary to schedule a meeting in November.
The Administrative Rules on Real Property Tax Classification, adopted on
July 17, were distributed to Board Members prior to the start of the
meeting, and help define what the uses of classification of properties going
forward will be. The challenging classifications to be implemented are the
Homestead and what classifies as exclusive use, Commercialized Home
Use and Residential as they can have the same appearance of use.
Exclusive use means it is being used solely as the principal residence; if
there are multiple buildings on the property they may be entitled to a home
use exemption as long as they reside on the property as their primary
residence. You don't necessarily get Homestead unless there is either
long -term affordable tenant or another owner - occupant in the other
dwelling. Under a vacant scenario that property would be classified as
Commercialized Home Use.
The Administrative Rules will be placed on the
next agenda in case the Board Members have
any questions for County Staff.
Approval of Executive Session Minutes of September 4 2015
Ms. Cas illo moved to approve the minutes as
Board of Review
Open Session
October 2, 2015
SUBJECT
DISCUSSION
ACTION
circulated. Mr. Kolenda seconded the motion.
Motion carried 4:0
Adjournment
Mr. Kolenda moved to adjourn the meeting
at1:27 p.m. Mr. Kyono seconded the motion.
Motion carried 4:0
Submitted by:
Barbara Davis, Staff Support Clerk
O Approved as circulated.
() Approved with amendments. See minutes of
Reviewed and Approved by:
meeting.
Jose Diogo, Vice Chair