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Home My WebLink AboutBOR 051217 Minutes ApprovedCOUNTY OF KAUAI Minutes of Meeting OPEN SESSION Approved as circulated on 6/2/17 Board/Committee: BOARD OF REVIEW Meeting Date May 12, 2017 Location Mo‘ikeha Building, Meeting Room 2 A/B Start of Meeting: 1:00 p.m. End of Meeting: 2:26 p.m. Present Chair Dorothy Bekeart. Vice-Chair Julie Caspillo. Members: Craig De Costa and Donald Kolenda Also: Deputy County Attorney Mark Bradbury; Boards & Commissions Staff: Support Clerks Darcie Agaran and Lani Agoot; Deputy Director of Finance Sally Motta; COK Appraisers: Craig Arzadon, Brad Cone, Mike Hubbard Excused Member Russell Wong Absent SUBJECT DISCUSSION ACTION Call To Order Chair Bekeart called the meeting to order at 1:00 p.m. with 4 members present which constitutes a quorum. Approval of Minutes a. None Available Appeals 7. 17-0000056 M.Hubbard William J/Lyla Kay Flohrs Trust Continuance 2-8-016-007-0007 8. 17-0000057 M.Hubbard William J/Lyla Kay Flohrs Trust Continuance 2-8-016-007-0013 9. 17-0000058 M.Hubbard William J/Lyla Kay Flohrs Trust Continuance 2-8-016-007-0049 10. 17-0000059 M.Hubbard William J/Lyla Kay Flohrs Trust Continuance 2-8-017-026-0065 Ms. Caspillo recused herself from these appeals. Mr. William (Bill) Flohrs was in attendance and presented his testimony to the Board. Mr. Mike Hubbard was in attendance for the County and presented his report to the Board. The Board reviewed the testimony presented in Executive Session. 1. 17-0000027 B.Cone Linda J Stevens 2-7-005-141-0000 Ms. Linda Stevens was in attendance and presented her testimony to the Board. Mr. Brad Cone was in attendance for the County and presented his report to the Board. The Board reviewed the testimony presented in Executive Session. Board of Review Open Session May 12, 2017 Page 2 SUBJECT DISCUSSION ACTION 2. 17-0000073 C.Arzadon John Hluboky/Beatrice Ricart 4-6-016-063-0000 The Chair granted a continuance of the appeal. 3. 17-0000087 S.Roche Island Helicopters Kaua'i Continuance 3-5-001-059-0012 4. 17-0000088 S.Roche Island Helicopters Kaua'i Continuance 3-5-001-108-0000 5. 17-0000089 S.Roche Island Helicopters Kaua'i Continuance 3-5-001-148-0009 There was no one present on behalf of the appellant. Mr. Brad Cone and Mr. Mike Hubbard were in attendance for the County. Mr. Cone noted that Mr. Roche was out of the office. Chair Bekeart requested to defer the appeals until Mr. Roche was present. With no objections, the appeals were deferred. 6. 17-0000064 M.Hubbard ROBERT/SUSAN FUSHIKOSHI-FUNG REV LIVING TR Continuance 2-8-014-033-0012 Appeal withdrawn, no Board action required 11. 17-0000039 M.Hubbard Best Ocean View LLC Continuance 4-3-009-041-0040 There was no one present on behalf of the appellant. Mr. Mike Hubbard was in attendance for the County and presented his report to the Board. Mr. Hubbard distributed additional testimony to the Board that he received from the taxpayer the day before. The Board reviewed the testimony provided in Executive Session. 12. 17-0000045 M.Hubbard Michael J Riordan Continuance 5-4-005-004-0007 There was no one present on behalf of the appellant. Mr. Mike Hubbard was in attendance for the County. The Board reviewed the appeal in Executive Session. 13. 17-0000065 M.Hubbard Picolu Corp 5-5-002-007-0000 Board of Review Open Session May 12, 2017 Page 3 SUBJECT DISCUSSION ACTION The Chair granted a continuance of the appeal to June 9, 2017. 14. 17-0000067 M.Hubbard Alvin H Pauole etal 5-5-002-010-0000 There was no one present on behalf of the appellant. Mr. Mike Hubbard was in attendance for the County and presented his report to the Board. The Board reviewed the testimony provided in Executive Session. Stipulation / Withdrawn 15. 17-0000022 B.Cone Francisco Family Trust Withdrawn 1-9-010-016-0000 Appeal withdrawn, no Board action required 16. 17-0000023 B.Cone Matthew L Frost 2-7-004-005-0000 Mr. De Costa moved to approve the County’s stipulation of $460,200 less $160,000 exemption for a net taxable rate of $300,200 with the Tax Classification changed to Homestead. Mr. Kolenda seconded the motion. Motion carried 4:0Validity Determination 17. 17-0000093 C.Arzadon Dara/Michale Fugett 4-1-017-023-0000 There was no one present on behalf of the appellant. Mr. Craig Arzadon was in attendance for the County and provided testimony to the Board. The Board reviewed the testimony provided in Executive Session. Announcements Next Meeting: Friday, June 2, 2017 – 1:00 p.m. Executive Session After reading the HRS provision, Mr. De Costa moved that the Board go into Executive Session at 2:07 p.m. Mr. Kolenda seconded the motion. Motion carried 4:0 Return to Open Session Ratify Board of Review actions taken in Executive Session for appeals shown on the attached listing and make those decisions public The meeting resumed in Open Session at 2:24 p.m. Mr. Kolenda moved to ratify the Board’s action taken in Executive Session on the appeal reviewed and to make that decision public. Mr. De Costa seconded the motion. Motion carried 4:0 Board of Review Open Session May 12, 2017 Page 4 SUBJECT DISCUSSION ACTION Appeals 1. 17-0000027 B.Cone Linda J Stevens 2-7-005-141-0000 Mr. De Costa moved to reduce the County’s market value assessment to $637,600 and sustain the Tax Classification of Commercialized Home Use. Ms. Caspillo seconded the motion. Motion carried 4:0 7. 17-0000056 M.Hubbard William J/Lyla Kay Flohrs Trust Continuance 2-8-016-007-0007 Mr. De Costa moved to sustain the County’s assessment of $570,500. Mr. Kolenda seconded the motion. Motion carried 3:0 8. 17-0000057 M.Hubbard William J/Lyla Kay Flohrs Trust Continuance 2-8-016-007-0013 Mr. De Costa moved to sustain the County’s assessment of $685,000. Mr. Kolenda seconded the motion. Motion carried 3:0 9. 17-0000058 M.Hubbard William J/Lyla Kay Flohrs Trust Continuance 2-8-016-007-0049 Mr. De Costa moved to sustain the County’s assessment of $328,700. Mr. Kolenda seconded the motion. Motion carried 3:0 10. 17-0000059 M.Hubbard William J/Lyla Kay Flohrs Trust Continuance 2-8-017-026-0065 Mr. De Costa moved to sustain the County’s assessment of $314,100. Mr. Kolenda seconded the motion. Motion carried 3:0 11. 17-0000039 M.Hubbard Best Ocean View LLC Continuance 4-3-009-041-0040 Ms. Caspillo moved to sustain the County’s assessment of $431,500. Mr. Kolenda seconded the motion. Motion carried 4:0 12. 17-0000045 M.Hubbard Michael J Riordan Continuance 5-4-005-004-0007 Ms. Caspillo moved to sustain the County’s assessment of $384,800. Mr. De Costa seconded the motion. Motion carried 4:0 14. 17-0000067 M.Hubbard Alvin H Pauole etal 5-5-002-010-0000 Ms. Caspillo moved to sustain the County’s assessment of $2,068,200 and the Tax Classification of Vacation Rental. Mr. Kolenda seconded the motion. Motion carried 4:0 17. 17-0000093 C.Arzadon Dara/Michale Fugett 4-1-017-023-0000 Mr. De Costa moved to deny the appeal as being valid. Mr. Kolenda seconded the motion. Motion carried 4:0Adjournment Mr. De Costa moved to adjourn. Ms. Caspillo seconded the motion. Motion carried 4:0 Board of Review Open Session May 12, 2017 Page 5 SUBJECT DISCUSSION ACTION Chair Bekeart adjourned the meeting at 2:26 p.m. Submitted by: __________________________________ Reviewed and Approved by: _________________________________________ Darcie Agaran, Staff Support Clerk Dorothy R. Bekeart, Chair (X) Approved as circulated. ( ) Approved with amendments. See minutes of ___________ meeting.