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Home My WebLink AboutBOR 060217 Minutes_ApprovedCOUNTY OF KAUAI Minutes of Meeting OPEN SESSION Approved as circulated on 7/14/17 Board/Committee: BOARD OF REVIEW Meeting Date June 2, 2017 Location Mo‘ikeha Building, Meeting Room 2 A/B Start of Meeting: 1:00 p.m. End of Meeting: 2:36 p.m. Present Chair Dorothy Bekeart. Vice-Chair Julie Caspillo. Member: Russell Wong Also: Deputy County Attorney Mark Bradbury; Boards & Commissions Staff: Support Clerks Darcie Agaran and Lani Agoot; Deputy Director of Finance Sally Motta; Tax Manager Steven Hunt; COK Appraisers: Mike Hubbard, Sean Roche Excused Members Craig De Costa and Donald Kolenda Absent SUBJECT DISCUSSION ACTION Call To Order Chair Bekeart called the meeting to order at 1:00 p.m. with 3 members present which constitutes a quorum. Approval of Minutes a. Open Session Minutes of March 3, 2017 b. Open Session Minutes of May 5, 2017 c. Open Session Minutes of May 12, 2017 With no objections, Chair Bekeart deferred action on the Open Session Minutes of March 3, 2017 to after Executive Session. Mr. Wong moved to approve the Open Session Minutes of May 5, 2017. Ms. Caspillo seconded the motion. Motion carried 3:0 Ms. Caspillo moved to approve the Open Session Minutes of May 12, 2017. Mr. Wong seconded the motion. Motion carried 3:0 Appeals 6. 17-0000005 S.Roche Esaki Surveying & Mapping 3-3-012-010-0000 Mr. Dennis Esaki was in attendance and presented his testimony to the Board. Mr. Sean Roche was in attendance for the County and presented his report to the Board. The Board reviewed the testimony presented in Executive Session. 7. 17-0000004 S.Roche Esaki Surveying & Mapping 3-3-012-011-0000 Mr. Dennis Esaki was in attendance and presented his testimony to the Board. Mr. Sean Roche was in attendance for the Board of Review Open Session June 2, 2017 Page 2 SUBJECT DISCUSSION ACTION County and presented his report to the Board. Mr. Steve Hunt was also in attendance for the County and presented testimony to the Board. The Board reviewed the testimony presented in Executive Session. 13. 17-0000050 M.Hubbard Thomas Family Living Trust 5-4-016-067-0000 Ms. Leilani Legaspi, representative for the owner William Thomas, was in attendance on behalf of the appellant (authorization letter on file). She provided documents (on file) and presented her testimony to the Board. Mr. William Thomas was also in attendance and presented testimony to the Board. Mr. Mike Hubbard was in attendance for the County and presented his report to the Board. Mr. Steve Hunt was also in attendance for the County and presented testimony to the Board. The Board reviewed the testimony presented in Executive Session. 12. 17-0000070 M.Hubbard Lawrence J Young 5-4-015-016-0000 Mr. Lawrence (Larry) Young was in attendance and presented his testimony to the Board. He verbally withdrew his appeal on the valuation of the property. 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. 2. 17-0000075 S.Roche Servco Pacific Inc. 3-3-010-033-0000 3. 17-0000076 S.Roche Servco Pacific Inc. 3-3-010-034-0000 4. 17-0000077 S.Roche Servco Pacific Inc. 3-3-010-037-0000 5. 17-0000079 S.Roche Servco Pacific Inc. 3-3-010-040-0000 Appeal Nos. 17-0000075, 17-0000076, 17-0000077, and 17-0000079 withdrawn; no Board action required 10. 17-0000069 M.Hubbard John Emanuel 5-4-011-003-0041 There was no one present on behalf of the appellant. Chair Bekeart noted that the appellant wrote a comment in the “Remarks” section of the appeal form. 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. 17-0000081 S.Roche Dave/Pam McDowell Revoc Trust Continuance from 5/5/17 1-7-006-015-0000 Board of Review Open Session June 2, 2017 Page 3 SUBJECT DISCUSSION ACTION Ms. Caspillo moved to approve the County’s stipulation of $2,356,000. Mr. Wong seconded the motion. Motion carried 3:0 9. 17-0000060 M.Hubbard MB Hale ‘Ohana Revocable Trust 3-7-003-014-0064 Ms. Caspillo moved to approve the County’s stipulation of $275,000. Mr. Wong seconded the motion. Motion carried 3:0 11. 17-0000048 M.Hubbard Robert/Carmen Fischer 5-4-012-003-0023 Ms. Caspillo moved to accept the County’s stipulation of $654,400. Mr. Wong seconded the motion. Motion carried 3:0 14. 17-0000066 M. Hubbard Nordeen Family LLC 5-4-020-026-0000 Ms. Caspillo moved to approve the County’s stipulation of $959,600. Mr. Wong seconded the motion. Motion carried 3:0 8. 17-0000078 M.Hubbard Christopher A White/Theresa M. Casagram 3-3-012-036-0000 Ms. Caspillo moved to approve the County’s stipulation of $1,363,800. Mr. Wong seconded the motion. Motion carried 3:0 Stipulation / Withdrawn 15. 16-0000015 S.Roche Larry/Joan Gehrke 5-3-003-043-0000 Ms. Caspillo moved to approve the County’s stipulation of an assessment total of $3,900,000 less an exemption of $200,000 for a net taxable amount of $3,700,000. Mr. Wong seconded the motion. Motion carried 3:0 Announcements Next Meeting: Friday, June 9, 2017 – 1:00 p.m. Executive Session After reading the HRS provision, Mr. Wong moved that the Board go into Executive Session at 2:02 p.m. Ms. Caspillo seconded the motion. Motion carried 3:0 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 2:33 p.m. Mr. Wong moved to ratify the Board’s action taken in Executive Session on the appeals reviewed and to make those decisions public. Ms. Caspillo seconded the motion. Motion carried 3:0 Appeals 6. 17-0000005 S.Roche Esaki Surveying & Mapping 3-3-012-010-0000 Board of Review Open Session June 2, 2017 Page 4 SUBJECT DISCUSSION ACTION Mr. Wong moved to sustain the County’s assessment of $1,109,530. Ms. Caspillo seconded the motion. Motion carried 3:0 7. 17-0000004 S.Roche Esaki Surveying & Mapping 3-3-012-011-0000 Ms. Caspillo moved to change the assessed value to $410,256. Mr. Wong seconded the motion. Motion carried 3:0 10. 17-0000069 M.Hubbard John Emanuel 5-4-011-003-0041 Mr. Wong moved to sustain the County’s assessment of $845,300. Ms. Caspillo seconded the motion. Motion carried 3:0 12. 17-0000070 M.Hubbard Lawrence J Young 5-4-015-016-0000 Ms. Caspillo moved to accept the Appellant’s withdrawal of the appeal on the assessed value and to sustain the County’s denial of the exemption. Mr. Wong seconded the motion. Motion carried 3:0 13. 17-0000050 M.Hubbard Thomas Family Living Trust 5-4-016-067-0000 Mr. Wong moved to sustain the County’s assessment of $1,241,900. Ms. Caspillo seconded the motion. Motion carried 3:0 Approval of Minutes a. Open Session Minutes of March 3, 2017 Mr. Wong moved to amend the Open Session Minutes of March 3, 2017 to reflect the proper date of March 3, 2017 in the header section on page 2 and the subsequent pages. Ms. Caspillo seconded the motion. Motion carried 3:0 Mr. Wong moved to approve the Open Session Minutes of March 3, 2017 as amended. Motion carried 3:0 Adjournment Chair Bekeart adjourned the meeting at 2:36 p.m. Submitted by: __________________________________ Reviewed and Approved by: _________________________________________ Darcie Agaran, Staff Support Clerk Dorothy R. Bekeart, Chair Board of Review Open Session June 2, 2017 Page 5 (X) Approved as circulated. ( ) Approved with amendments. See minutes of ___________ meeting.