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HomeMy WebLinkAboutBOR 071417 Minutes_ApprovedCOUNTY OF KAUAI Minutes of Meeting OPEN SESSION Approved as circulated on 8/11/17 Board/Committee: BOARD OF REVIEW Meeting Date July 14, 2017 Location Mo‘ikeha Building, Meeting Room 2 A/B Start of Meeting: 1:01 p.m. End of Meeting: 3:24 p.m. Present Chair Dorothy Bekeart. Vice-Chair Julie Caspillo. Members: Craig De Costa and Christopher White Also: Office of the County Attorney: First Deputy County Attorney Matthew Bracken (entered at 2:48 p.m.), Deputy County Attorney Mark Bradbury (left at 2:48 p.m.); Boards & Commissions Staff: Administrative Specialist Lani Agoot, Support Clerk Darcie Agaran; Deputy Director of Finance Sally Motta; COK Appraisers: Brad Cone, Mike Hubbard, Sean Roche Excused Member Donald Kolenda Absent SUBJECT DISCUSSION ACTION Prior to the start of the meeting, Council Administrative Assistant Eddie Topenio gave the Oath of Office to new Board Member Christopher White. Call To Order Chair Bekeart called the meeting to order at 1:01 p.m. with 4 members present which constitutes a quorum. Approval of Minutes a. Open Session Minutes of June 2, 2017 b. Open Session Minutes of June 9, 2017 Ms. Caspillo moved to approve the Open Session Minutes of June 2, 2017. Mr. De Costa seconded the motion. Motion carried 4:0 Ms. Caspillo moved to approve the Open Session Minutes of June 9, 2017. Mr. De Costa seconded the motion. Motion carried 4:0 Old Business Reconsideration of the final value decisions to accommodate software rounding requirements to the nearest $100: Chair Bekeart explained that the values for the Esaki Surveying & Mapping appeals needed to be rounded to the nearest hundred in order for the Department’s computer system to accept them. 1. Appeal Case # 17-0000005 Esaki Surveying & Mapping 3-3-012-010-0000 Board of Review Open Session July 14, 2017 Page 2 SUBJECT DISCUSSION ACTION In regards to Appeal No. 17-0000005, Chair Bekeart noted that the Board sustained the assessment value of $1,109,530. She stated that the value that would be accepted by the Department’s computer system was $1,109,500. Chair Bekeart requested for a motion to change the Board’s decision to the rounded number. 2. Apeal Case # 17-0000004 Esaki Surveying & Mapping 3-3-012-011-0000 In regards to Appeal No. 17-0000004, Chair Bekeart noted that the Board reduced the assessed value to $410,256. She reiterated that the value needed to be rounded to the nearest hundred. Ms. Caspillo moved to amend the Board’s decision to change the assessed value from $1,109,530 to $1,109,500. Mr. De Costa seconded the motion. Motion carried 4:0 Ms. Caspillo moved to amend the Board’s decision to change the assessed value from $410,256 to $410,300. Mr. De Costa seconded the motion. Motion carried 4:0 Appeals 11. 17-0000044 M.Hubbard David/Eldonna Rossiter 5-2-004-080-0001 Mr. David Rossiter 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. 6. 17-0000025 S.Roche 2000 Johnson Family Trust Continued from 04/07/17 5-5-010-018-0000 Mr. Kevin Johnson 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. 1. 17-0000084 S.Roche Llewelyn H. Kaohelaulii etal Continued from 06/09/17 2-3-022-030-0000 Board of Review Open Session July 14, 2017 Page 3 SUBJECT DISCUSSION ACTION Mr. Llewelyn “Billy” Kaohelauli‘i was in attendance, along with Mr. Rupert Rowe and Ms. Terrie Hayes, and they presented their testimony to the Board. Mr. Sean Roche was present on behalf of the County of Kaua‘i and presented his report to the Board. The Board reviewed the testimony presented in Executive Session. 2. 17-0000087 S.Roche Island Helicopters Kaua'i Continued from 05/12/17 3-5-001-059-0012 3. 17-0000088 S.Roche Island Helicopters Kaua'i Continued from 05/12/17 3-5-001-108-0000 4. 17-0000089 S.Roche Island Helicopters Kaua'i Continued from 05/12/17 3-5-001-148-0009 There was no one present on behalf of the appellant; however, Chair Bekeart noted that the appellant submitted written testimony. Mr. Sean Roche was present on behalf of the County of Kaua‘i and provided his testimony to the Board. The Board reviewed the testimony presented in Executive Session. 5. 17-0000080 S.Roche Polina Podracka Continued from 06/09/17 4-9-011-005-0003 Mr. Roche stated that they have come to a stipulated agreement and he was awaiting the paperwork from the appellant. With no objections, Chair Bekeart deferred the appeal pending receipt of the stipulation. 7. 17-0000026 D.Ventura John W/Mary E Herring 4-4-007-008-0004 Chair Bekeart granted a continuance of the appeal to August 11, 2017. 8. 17-0000019 B.Cone Walter/Ingrid Braun Trust 5-2-017-006-0000 Chair Bekeart noted that there was a stipulation; however, there were discrepancies with the stipulation that needed to be sorted out. With no objections, Chair Bekeart deferred the appeal to the August 11, 2017 meeting. 9. 17-0000017 B.Cone McBryde Sugar Co. Ltd 5-8-003-003-0000 Mr. De Costa moved to approve the County’s stipulation for the buildings value of $155,300 and land value of $1,809,000 for a total value of $1,964,300, and the change of Tax Classification to Residential. Ms. Caspillo seconded the motion. Motion Board of Review Open Session July 14, 2017 Page 4 SUBJECT DISCUSSION ACTION carried 4:0 10. 17-0000041 M.Hubbard Michael T Testa 5-1-005-047-0003 There was no one present on behalf of the appellant; however, Chair Bekeart noted that the appellant submitted written testimony. Mr. Mike Hubbard was present on behalf of the County of Kaua‘i and presented his report to the Board. The Board reviewed the testimony presented in Executive Session. 12. 17-0000049 M.Hubbard Edward Weiner/Shelly Aleshire 5-4-012-010-0007 There was no one present on behalf of the appellant; however, it was noted that the appellant submitted written testimony. Mr. Mike Hubbard was present on behalf of the County of Kaua‘i and presented his report to the Board. The Board reviewed the testimony presented in Executive Session. 13. 17-0000051 M.Hubbard Zachary/Shelah Abubo 5-8-010-009-0000 There was no one present on behalf of the appellant. Chair Bekeart stated that the appellant noted on the appeal form that they do not do vacation rentals. Mr. Mike Hubbard was present on behalf of the County of Kaua‘i and presented his testimony to the Board. 14. 17-0000068 M.Hubbard McCullough Family Trust 5-9-002-050-0000 There was no one present on behalf of the appellant. Chair Bekeart noted that there was no evidence presented. Mr. Mike Hubbard was present on behalf of the County of Kaua‘i and presented his report to the Board. The Board reviewed the appeal in Executive Session. Stipulation / Withdrawn 15. 17-0000062 S.Roche Chinnavuth De Monteiro/Sohie Lay 4-4-011-036-0001 Ms. Caspillo moved to approve the County’s stipulation of $1,089,100. Mr. De Costa seconded the motion. Motion carried 4:0 16. 17-0000090 S.Roche Frank Sarabia 4-5-012-031-0000 Ms. Caspillo moved to approve the County’s stipulation of $2,800,000. Mr. De Costa seconded the motion. Motion carried Board of Review Open Session July 14, 2017 Page 5 SUBJECT DISCUSSION ACTION 4:0 17. 17-0000040 M.Hubbard Hale Mānā Estate LLC 5-1-005-047-0001 Ms. Caspillo moved to approve the County’s stipulation of $5,609,300. Mr. De Costa seconded the motion. Motion carried 4:0 18. 17-0000042 M.Hubbard F-Pak LLC 5-1-005-048-0002 Ms. Caspillo moved to approve the County’s stipulation of $1,185,000. Mr. De Costa seconded the motion. Motion carried 4:0 19. 17-0000043 M.Hubbard Richard D Ferguson 5-2-012-001-0004 Appeal withdrawn; no Board action required 20. 16-0001799 B.Cone Red Dirt Farm (2011) Withdrawn 2-3-006-026-0000 21. 16-0001799 B.Cone Red Dirt Farm (2012) Withdrawn 2-3-006-026-0000 22. 16-0001800 B.Cone Red Dirt Farm (2013) Withdrawn 2-3-006-026-0000 24. 16-0001801 B.Cone Red Dirt Farm (2014) Withdrawn 2-3-006-026-0000 25. 16-0001802 B.Cone Red Dirt Farm (2015) Withdrawn 2-3-006-026-0000 26. 16-0001803 B.Cone Red Dirt Farm (2016) Withdrawn 2-3-006-026-0000 Appeal Nos. 16-1799, 16-1799, 16-1800, 16-1801, 16-1802, and 16-1803 withdrawn; no Board action required Verbal Recap of the 2017 BOR Conference from Attendees Ms. Caspillo stated that she enjoyed the conference and appreciated the County for sending them there. One of the main things that she learned and took away from the conference was Maui’s error in which they required a state tax return to file for a home exemption. Ms. Caspillo stated that many elderly and low-income people don’t file tax returns, so they were being penalized; the individuals who needed the exemption the most. She added that if it were to ever come up before Kaua‘i’s County Council, she felt that one of them should speak to the problems that Maui encountered. Chair Bekeart stated that she came away from the conference feeling that the Board was real healthy and was doing a really good job. She stated that the relationship with the Department was real healthy as well. Chair Bekeart added that they were all working together in the best interest of the taxpayers pretty well. It seemed to her that the other counties have a lot of mistrust between their Boards of Review and their departments. Chair Bekeart stated that the statistical analysis that Maui does, which provides a comparison among the counties, was very interesting and appreciated. Board of Review Open Session July 14, 2017 Page 6 SUBJECT DISCUSSION ACTION Appeals (Continued) 13. 17-0000051 M.Hubbard Zachary/Shelah Abubo 5-8-010-009-0000 It was brought to the Board’s attention that the appellant, Zachary Abubo, was outside of the meeting room. Mr. Abubo was present and provided testimony to the Board. He noted that he had documentation to provide to the Board; however, it was not with him at the time. Mr. Abubo requested for a continuance on his appeal. Chair Bekeart granted a continuance of the appeal to August 11, 2017. Announcements Next Meeting: Friday, August 11, 2017 – 1:00 p.m. Executive Session After reading the HRS provision, Mr. De Costa moved that the Board go into Executive Session at 2:57 p.m. Mr. White 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 3:23 p.m. Mr. De Costa moved to ratify the Board’s actions taken in Executive Session on the appeals reviewed and to make those decisions public. Ms. Caspillo seconded the motion. Motion carried 4:0 Appeals 1. 17-0000084 S.Roche Llewelyn H. Kaohelaulii etal Continued from 06/09/17 2-3-022-030-0000 Mr. De Costa moved to sustain the County’s Tax Classification of Commercialized Home Use. Ms. Caspillo seconded the motion. Motion carried 4:0 2. 17-0000087 S.Roche Island Helicopters Kaua'i Continued from 05/12/17 3-5-001-059-0012 3. 17-0000088 S.Roche Island Helicopters Kaua'i Continued from 05/12/17 3-5-001-108-0000 4. 17-0000089 S.Roche Island Helicopters Kaua'i Continued from 05/12/17 3-5-001-148-0009 In regards to Appeal Nos. 17-0087, 17-0088, and 17-0089, Mr. De Costa moved to sustain the County’s assessed values of $72,500, $9,100, and $979,200, respectively. Ms. Caspillo seconded the motion. Motion carried 4:0 6. 17-0000025 S.Roche 2000 Johnson Family Trust Continued from 04/07/17 5-5-010-018-0000 Mr. De Costa moved to change the County’s Tax Classification from Vacation Rental to Residential. Ms. Caspillo seconded Board of Review Open Session July 14, 2017 Page 7 SUBJECT DISCUSSION ACTION the motion. Motion carried 4:0 10. 17-0000041 M.Hubbard Michael T Testa 5-1-005-047-0003 Ms. Caspillo moved to sustain the County’s assessment of $1,900,800. Mr. De Costa seconded the motion. Motion carried 4:0 11. 17-0000044 M.Hubbard David/Eldonna Rossiter 5-2-004-080-0001 Mr. De Costa moved to sustain the County’s assessment of $3,781,300. Ms. Caspillo seconded the motion. Motion carried 4:0 12. 17-0000049 M.Hubbard Edward Weiner/Shelly Aleshire 5-4-012-010-0007 Mr. De Costa moved to sustain the County’s assessment of $632,700. Ms. Caspillo seconded the motion. Motion carried 4:0 14. 17-0000068 M.Hubbard McCullough Family Trust 5-9-002-050-0000 Ms. Caspillo moved to sustain the County’s assessment of $2,584,200 and Tax Classification of Residential Investor. Mr. De Costa seconded the motion. Motion carried 4:0Adjournment Mr. White moved to adjourn. Mr. De Costa seconded the motion. Motion carried 4:0 Chair Bekeart adjourned the meeting at 3:24 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.