HomeMy WebLinkAboutJan 13 2017 Agenda PacketCOUNTY OF KAUAI
BOARD OF REVIEW
NOTICE OF HEARING & AGENDA
Friday, January 13, 2017
1:00 p.m. or shortly thereafter
Mo'ikeha Building, Meeting Room 2A 12B
4444 Rice Street
Lihue, Kauai, Hawaii 96766
CALL TO ORDER
APPROVAL OF MINUTES
a. Open Session Minutes of December 9, 2016
b. Executive Session Minutes of December 9, 2016
ESTABLISH FORMAT FOR HEARING OF APPEALS
a. Reprints from the County of Kaua`i's webpage on Understanding your Real Property
Taxes and Information for Taxpayers concerning Property Assessments Appeals to
the Board of Review
b. Orientation from the County Attorney on the duties and responsibilities of quasi-
judicial boards and the format for presentation of appeals
c. Overview of assessment policies and update from the Real Property Tax Manager on
changes to the laws.
APPEALS SCHEDULED - see attached listing(s)
ANNOUNCEMENTS
Next Meeting: Friday, February 3, 2017 — 1:00 p.m.
ADJOURNMENT
Cc: Mark Bradbury, Deputy County Attorney
EXECUTIVE SESSION
Pursuant to Hawai'i Revised Statutes §92-7(a), the Board may, when deemed necessary, hold an
executive session on any agenda item without written public notice if the executive session was
not anticipated in advance. Any such executive session shall be held pursuant to H.R.S. §92-4
and shall be limited to those items described in H.R.S. §92-5(a).
An Equal Opportunity Employer
PUBLIC COMMENTS and TESTIMONY
Persons wishing to offer comments are encouraged to submit written testimony at least 24 -hours
prior to the meeting indicating:
1. Your name and if applicable, your position/title and organization you are representing;
2. The agenda item that you are providing comments on; and
3. Whether you will be testifying in person or submitting written comments only.
4. If you are unable to submit your testimony at least 24 hours prior to the meeting, please
provide 10 copies of your written testimony at the meeting clearly indicating the name of
the testifier; and
While every effort will be made to copy, organize and collate all testimony received, materials
received on the day of the meeting or improperly identified may be distributed to the members
after the meeting is concluded.
The length of time allocated to persons wishing to present verbal testimony may be limited at the
discretion of the chairperson or presiding member.
Send written testimony to:
Board of Review
Office of Boards and Commissions
4444 Rice Street, Suite 150
Lihu`e, HI 96766
Phone: (808) 241-4917 Fax: (808) 241-5127
If you need an alternate format or auxiliary aid to participate, please contact the Office of
Boards & Commissions at 241-4917 at least five (S) working days prior to the meeting.
COUNTY OF KAUAI
BOARD OF REVIEW
SCHEDULE OF HEARING FOR: Friday, January 13, 2017
APPEAL
CASE# APPRAISER APPELLANT/REPRESENTATIVE TAX MAP KEY
1:00 P.M.
STIPULATION
1.15-0000011 S.Roche Walter MCBryde Trust 2-3-005-024-0000
2. 16-0000008 S.Roche Walter McBryde Trust 2-3-005-024-0000
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APPEAL PROCESS
Should you want to appeal, you will find the
process is quite simple and requires no legal counsel.
Appeals are heard by a five -member Board of Review
composed of property owners like you. The taxpayer
is asked to state their case and then the appraiser
explains how the assessment was determined. There
Is a 25.00 fee to appeal for qualified owner
occupants and $75.00 for all other property
owners.
Property owners may also appeal directly to
the Tax Appeal Court, which could require legal
assistance if you choose not to follow the small
claims procedure or file your appeal with the Board
of Review. An appraiser will be happy to explain the
appeal process and your rights under the law. You
must serve the Real Property Assessor with a Tax
Court Appeal filing or be disqualified.
Many property owners regretfully do not
question their assessment until they receive their tax
bill. The first half of the year's bill is mailed on July
20 and payment is due on August 20. The second
half is mailed the following January 20 and payment
Is due on February 20. You should remember that
tax assessment appeals can only be made
between December 1st and December 31st
prior to the mailing of your tax bill. There is no
avenue for appeal after you have received your bill.
CALCULATION OF TAXES
The formula for real property tax is:
(Assessed Value - Exemptions) x Tax Rate
Taxes. After the assessment of the property has
been made, and any exemptions subtracted from the
assessed value, the remaining value is known as the
net taxable value. This is the starting point for the
calculation of taxes.
As part of the budget -making process every
year, the County Council sets the tax rates. The tax
rates are set separately for each class of property.
The improved property classes are:
Residential, Commercialized Home Use,
Vacation Rental, Commercial, Industrial,
Agriculture, Conservation, Hotel/Resort,
Residential Investor and Homestead. The tax
classes are based on the property's actual use, which
may or may not be the same as the zoning. Rates
based on zoning will still apply on vacant or
partially improved properties.
The Homestead class is comprised of
properties used exclusively as the owner's principal
residence. Owner -occupied farms are also Included in
the Homestead class.
The tax rate is the amount of taxes on the
property for each $1,000 of net taxable value. For
example, if the tax rate Is $8.00 and the net taxable
value Is $100,000, the taxes would be $800.00.
UNDERSTANDING
YOUR REAL
PROPERTY TAXES
BERNARD P. CARVALHO,JR.
Mayor
County of Kaua'i
Department of Finance
REAL PROPERTY ASSESSMENT DIVISION
4444 Rice Street, Suite A-454
LThu'e, HI 96766
PHONE NO. (808) 241-4224
FAX NO. (808) 241-6252
Email: rpassessment@kauai.gov
WEBSITE: www.kauaipropertytax.com
RON
IMPORTANT DATES
The tax year begins on July 1 and extends until
the following June 30. These are the important
dates to remember:
Sept 30
Deadline for filing exemption
claims and recordation of
ownership documents
Deadline for applying for
additional home exemptions
based on income
Oct 1
Date of Assessment for upcoming
tax year
Dec 1
Assessment notices mailed
Dec 31
Deadline for assessment
appeals
Jan 20
Second half year tax bills
mailed
Feb 20
Second half tax year payments
due
Mar 31
Certified assessment roll to
County Council
June 20
Tax Rate set by County Council
July 1
Tax year commences
Deadline for filing dedication
petitions
July 20
First half year tax bills mailed
Aug 20
First half tax payments due
UNDERSTANDING
YOUR REAL
PROPERTY TAXES
BERNARD P. CARVALHO,JR.
Mayor
County of Kaua'i
Department of Finance
REAL PROPERTY ASSESSMENT DIVISION
4444 Rice Street, Suite A-454
LThu'e, HI 96766
PHONE NO. (808) 241-4224
FAX NO. (808) 241-6252
Email: rpassessment@kauai.gov
WEBSITE: www.kauaipropertytax.com
RON
Each year Kaua'i residents make an
Investment In their County when they pay their real
property taxes. Every dollar is returned in the form
of vital services we often take for granted; services
such as fire and police protection, street
maintenance and lighting, water, sewer and refuse
collection, and recreational facilities and activities.
These services are financed through a
variety of revenue sources Including federal and
state grants, water and sewer fees, fuel tax, motor
vehicle weight tax and, most Importantly the real
property tax. The County of Kauai could not operate
without the real property tax as approximately 78%
of every revenue dollar collected comes from this
source.
REAL PROPERTY TAX POWERS
Hawaii's four counties now have full control
over their real property tax system after voters
approved a constitutional amendment transferring the
responsibility for property valuation, exemptions, and
tax collection from the State to the counties.
ASSESSMENTS AT FULL VALUE
The need to Insure "truth in taxation" has
brought about a major change in the way property
has been assessed beginning In 1983. Property is
now being assessed at 100% of fee simple market
value, making It easier for homeowners to see what
their property Is actually worth. Assessing at full
market value eliminates the mathematical
calculations and guesswork of the past.
FAIR MARKET VALUE
Locating, Identifying, classifying and
appraising your property at fair market value and
approval of exemptions are the responsibility of the
Real Property Assessment Division of the Department
of Finance. Market value, or the price most people will
pay for your property, is the standard used to
measure equity in assessments.
Over the years great strides have been made
to improve the methods used to assess property in a
uniform and fair manner. Property owners are
encouraged to visit the Real Property Assessment
Division located at 4444 Rice Street, Lihu' e, HI.
You can inspect your records at the front counter or
ask to speak to an appraiser regarding your
assessment.
APPRAISING YOUR PROPERTY
Because our County has only a few appraisers
for approximately 35,000 taxable parcels, a personal
Inspection of your property is normally undertaken
only at the time of construction or remodeling and then
every 3-5 years, according to the International
Association of Assessing Officers Standards of Conduct.
"Mass Methodology" and "Market Modeling" are used to
annually update your property value.
The appraisal process continues throughout
the year, but the values established by the Real
Property Assessment Division as of October 1
constitute the values which will be used during the
following tax year, which begins 3uly 1.
HOMEOWNERS EXEMPTIONS
As a property owner you should be aware
that there are homeowners exemptions which can
reduce your net taxable value providing you occupy
the property as your principal residence on
September 30 preceding the tax year. These home
exemptions are:
'BASIC HOME EXEMPTION
Homeowners or lessees, defined as
Homeowners under Chapter 5.A-11.4 (a) and (3)(b)
up until 60 years of age will be eligible for a single
home exemption of $160,000.
ADDITIONALAGE EXEMPTION
This exemption was established to help
senior citizens living on fixed retirement Incomes.
Homeowners between the ages of 60 and 70 years
of age are eligible for an additional exemption
amount, Increasing the Basic to $180,000 and
Increasing the Basic to $200,000 for age over 70.
NOTE: You are required to contact the Real Property
Assessment office should you change your status, such as
moving, renting and/or using any portion of your residence
as a business within 30 days.
ADDITIONAL HOME EXEMPTION BASED ON
INCOME
Real property that benefits from a Bask
Home Exemption and/or Additional Age Exemption
may also be eligible fir an addiv nal $120,000
Income Exemption based upon an annual gross
income, not to exceed the qualified gross income
ceiling for that year. YOU MUST APPLY
ANNUALLY FOR THIS ADDITIONAL
EXEMPTION. If the total amount of exemption
meets or exceeds the net taxable assessment for
qualified year, then the minimum tax assessed shall
be $75.00 In those subsequent qualified years.
VERY LOW INCOME TAX CREDIT
A homeowner whose household Income
does not exceed 50% of the Kaua't median
household income as set forth in the Kauai County
Housing Agency Affordable Rental Housing Guideline
for the calendar year preceding the year in which
the application is filed, shall be entitled to a credit in
the amount of 3% of the household gross Income
from all persons appearing on title. Owner must
have Home Exemption and taxes must be current.
HOME PRESERVATION LIMIT
A homeowner who meets the criteria in
Subsection 5A -11A.2 (c) shall pay real property
taxes at the higher of an amount equal to three
percent (3%) of all the owners' Income(s) or the
amount of five hundred dollars ($500.00) The
Home Preservation Limit Application annual
deadline will be September 30 of any year.
DISABILITY EXEMPTION
Special exemptions of up to $50,000 are
also available for property owners who are totally
disabled, blind, deaf, or who are Hansen's disease
sufferers. This special exemption is in addition to the
basic and multiple home exemptions.
TOTALLY DISABLED VETERAN EXEMPTION
If you are a totally disabled veteran due to
Injuries received while on active duty with the U.S.
Armed Forces, your home Is exempted from all real
property taxes, except the minimum tax of $150 for
2015. Qualified Additional Income Exemptions filings
are eligible for the discounted minimum tax of $75 for
2015. Veterans must file a claim on Form P-6 on or
before September 30.
The home exemption will be valid as long as
the veteran claiming the exemption remains totally
disabled or the widow or widower of the totally
disabled veteran remains unmarried and resides on
the subject property as their principal residence.
*PLEASE NOTE:
The staff of the Real Property Assessment
Division will not automatically grant homeowner
exemptions. You must file a claim on or before
September 30 for the next tax year but, once riled
except for the additional exemptions based on
income, no additional action is required until your
status changes. In addition to exemptions cited,
there may be other types of exemptions which the
Council may approve from time to time. Please check
with the assessor's office for more Information.
TAX MAP KEY IS IMPORTANT
Home owners should know their tax map
key number also referred to as parcel id. Real
property is mapped and indexed numerically
according to a tax map key system which identifies
your property. All matters concerning your property
should be made in reference to the tax map key.
ASSESSMENT NOTICES
Another important time frame is the period
when assessment notices are mailed to property
owners. These notices are mailed each year by
December 1. You have until December 31 to
appeal your assessment.
When you receive your notice, study it
carefully. It lists your tax classification, property
value, exemptions and net taxable value. If you find
an error or have questions on your assessment,
contact the Real Property Assessment Division.
Real Property Assessment - Taxpayer Information - Kauai.gov Page 1 of 2
�.o) Ift n" tt J� r��� � GOVERNMENT + RESIDENTS + BUSINESS + VISITORS + 4 1
TAXPAYE R I N FO RMATI O N * Government / Departments & Agencies / Finance / Real Property / Taxpayer Information
Finance
Taxpayer Information
Accounting
Board of Review Appeals
Division of Purchasing /
INFORMATION FOR TAXPAYERS CONCERNING
Budget
PROPERTY ASSESSMENTS APPEALS TO THE BOARD OF REVIEW
Information Technology
Appeals from real property assessments made by the Real Property Assessment Division are provided for
in Chapter 5A of the Kauai County Code. However, taxpayers are not generally aware of the responsibilities
Real Property
placed on them when they do file an appeal to the Board of Review.
Collections
The Board of Review believes it would be helpful to taxpayers if they were better able to understand their
Exemption Information
obligations in this regard. Considerable time of taxpayers and board members could be saved if taxpayers
Forms & Handouts
were aware of the requirements which must be met in presenting their "case" at appeal hearings.
General Info & FAQ
The county of Kauai is required by Chapter5A of the Kauai County Code, to assess all real property In its
Maps
entirety.
Pay Property Taxes
Online
A taxpayer who files an appeal is obliged to present "proper evidence" to the Board of Review in support of
RPA Appeals
the appeal at the scheduled hearing. The law clearly provides that the assessment made by the Director of
Budget and Fiscal Services is presumed to be correct. This means that every person who appeals must
Tax Appeal Court
show by "proper evidence" that the assessed value made by the director Is incorrect. One way of doing this
Tax Rates
is for the taxpayer to prove that the property value stated in the appeal Is correct. Unless "proper
Taxpayer Information
evidence" is presented, the board must decide in favor of the Director's assessment.
Understanding Real
Property Taxes
Some examples of "proper evidence" are: sales of similar properties or construction cost estimated of the
replacement cost of the improvements by an experienced licensed contractor or cost estimator if
Treasury Division
improvement valuations are appealed. While sales of similar properties are "proper evidence", sales
transactions between relatives, close friends, and persons with close business relationships are usually not
Reports
considered as friends, and persons with close business relationships are usually not considered as "proper
Transparency - OpenGov
evidence." The fact that a nearby property is assessed lower than that of the property under appeals not
Portal
sufficient evidence of Itself for the Board to lower an assessment. The Real Property Assessment Division
uses comparable sales up to one year preceding the assessment date of October 1, to set the
assessments. Comparable sales of properties should come from that period of time.
The personnel of the Real Property Assessment Division are always willing to answer questions and review
assessment problems with property taxpayers. In most instances, these discussion result In a clearer
understanding of standards and practices utilized by the Division in providing a relatively high degree of
fairness in Hawaii's property assessments.
Tax Appeal Court
Tax Rates
Real Property Tax Updates
Title j Modified Size Description
Date
http://'www.kauai.gov Government/Departments-Agencies/Fina... 12.'14'2016
Aloha All,
The 2017 appeal form was revised after discussions with the Deputy County Attorney and the Director
of Finance. The language is less than perfectly clear, but it is the position of the Administration that the
taxpayer's should be appealing the "market value" not the "assessed value". What prompted the
discussion was what does RPA do when the assessment cap floor is reached but the County's opinion of
market value is lower than the assessed value when it is capped? The answer, is that the validity of
whether an appellant is aggrieved (15% or more) is to be based on a "market" to "market"
comparison. For example:
In the scenario (below) where the 2016 assessed value was $500,000 and the maximum increase or
decrease was limited to $15,000 (3%+/-), the 2017 assessment notice will show the following:
Market Value Assessed Value Exemptions Net Taxable Tax Classification
$450,000 $485,000 $180,000 $305,000 Homestead
Ceiling is $515,000
Floor is $485,000
If the taxpayer believes their market value to be $375,000 and we have a market value of $450,000;
then the 15% threshold has been achieved ($375,000 x 1.15 = $431,250). If, however, the taxpayer
states a market value of $410,000; then the 15% threshold was not achieved ($410,000 x 1.15 =
$471,500) even though the assessed value of $485,000 exceeds 15% threshold amount of $471,500.
To make matters even more confusing, the "valuation in dispute" on the appeal form must be calculated
as the difference between "assessed value" and the taxpayer's opinion of market value as that's the
amount by which actual taxes will be calculated. There is also the possibility that the Board of Review
does not adhere to Ord. 997 and awards an incorrect reduction below the 3%, so we must have
adequate funds withheld in the appeals trust account.
Be prepared for some unhappy property owners when they hear that even if we agree with their lower
market value (or the Board of Review rules in their favor), the assessed amount cannot fall below the 3%
capped assessment level. In fact, the maximum reduction that could be achieved is 6%. In that
scenario, we would be going from the 3% ceiling to the 3% floor in the allowable assessment. There are
some exceptions on the ceiling and floor, such as new construction, omitted structures, gain or loss of
Ag dedication, permitted renovations, or demolition of a portion of the improvements. But, by and
large, the 3% ceiling and floor will cap year -over -year assessments for properties that were classified as
either Homestead or Commercialized Home Use for 2016 and 2017. (Note: properties that are in
Homestead or Commercialized Home Use for 2017 but weren't in 2016 or have a reason in ORD 997 flag
on the Asmt tab are reset to the uncapped market value.)
I realize this is all a bit new, so please don't hesitate to ask me questions if you are unsure how to
receive or process appeals this year.
Respectfully,
Steven A. Hunt
Real Property Tax Manager
County of Kauai
e.
Dept. of Finance RP Form P•5 1 (Revised 12-02-2016) PRINT_�J RESET
FILING INSTRUCTIONS
1. To complete this Appeal form, owner is required to submit:
a. What you believe the total property market value should be.
b. Your grounds for objecting to the assessment.
c. Tax year that is being appealed.
2. Owner must appeal total property value. If property has multiple
Tax Classes, separate appeals must be filed for each Tax Class.
3. Owner (or duly assigned agent) must sign and date the Appeal.
4. Owner must remit a cost deposit of $25 for each owner -occupied
property appealed; or $75.00 for each appeal if non -owner -occupied.
Make check(s) payable to: DIRECTOR OF FINANCE
5. The Appeal must be received on or before December 31st:
a. By 4:30 PM at the Real Property Assessment Division, (if hand
delivered)
b. Postmarked by December 31st if by mail.
6. Please mail or hand deliver your Notice of Appeal to:
Real Property Assessment Division
4444 Rice St., Suite 454
Lihu'e, HI 96766 Phone Number: (808) 241-4224
NOTICE
An automatic second appeal on next year's assessment of your property
will be granted:
1. If this appeal is not settled by December 31`t of next year;
and,
2. If next year's assessed value of your property is the same as
this year's.
If both conditions, one (1) and two (2), are not met and if you continue to
disagree with the assessed value of your property on next year's
assessment, you must file another appeal.
NOTICE is hereby given that
For Official Use Only
DEPOSIT NO:
Year APPEAL NO:
Received: / / by:
Entered:—/—/— by:
BOARD OF REVIEW - COUNTY OF KAUAI
TAXPAYER'S NOTICE OF REAL PROPERTY TAX APPEAL
(Name of owner) (Print or type)
whose mailing address is:
hereby appeals the assessment made for the purpose of real property taxation
for the year , upon real property identified on the maps and records
by the above tax key.
I believe my market value should be:
Property $
Exemption $
Total Assessment $ 0.00
Prop.
ZONE
SEC
PLAT
PAR
CPR HPR
I
Tax Class:
Land Area:
(FOR OFFICE USE ONLY)
Assessment Value
Assessed Valuation
Value Exemptions in Dispute Boards' Value
Appraiser initials: Signed:
My grounds of objection to the assessmentI Chairman, Board of Review
per Section 5A-12.3 are as follows:
1. ❑ The assessed value of the property exceeds by more than fifteen percent (15%) of the assessment to market value.
2. ❑ There is a lack of uniformity or inequality resulting from the use of illegal assessment methods or an error in
the application of the methods.
3. ❑ Denial of an exemption to which you are entitled for which all requirements are met.
4. ❑ Illegal or unconstitutional methods used to arrive at the assessment.
Use Tax Classification: Owner believes the property should be classified as:
Remarks:
(If a representative signs the Appeal, his address should be shown below his signature. At the hearing, the representative shall submit a
letter of authorization signed by the appellant.)
Signed:
Signed:
Home Phone
Bus/Cell
Email address
Dated:
Dated:
We/I am the: 13 Owner ❑ Contractual Taxpayer (lessee or tenant) 13 Representative (property manager, agent and attorney)
INSTRUCTIONS FOR FILING NOTICE OF REAL PROPERTY ASSESSMENT APPEAL
BOARD OF REVIEW ONLY
1. Enter the name of the Owner or Taxpayer for the property.
2. Enter the Owner's or Taxpayer's opinion of the fee simple total market value of the property, before deductions for any
exemptions. A specific value must be stated, otherwise the appeal is subject to dismissal.
3. For the grounds of objection, check (V) the appropriate box or boxes, otherwise the appeal is subject to dismissal.
If you are appealing the use tax classification, check (V) the unnumbered box (below box 4) and enter in the blank space
the tax classification that is being claimed.
If you are appealing the denial of an exemption, either in whole or in part, check (V) box (3) and enter the type of
exemption (e.g., home, charitable) and the exemption amount that is being claimed. Appeals for the denial of a dedication
(agriculture, historic, etc...) may also be lodged by putting a check (V) in box (3).
Per Ordinance 997, properties which are subject to assessment caps are limited to both assessment increases and decreases
of not more than 3% from the prior year's assessment. As such, appeal decisions favoring the appellant's opinion of
market value would still be subject to the capped assessment floor.
4. If you are the Owner of the property and filing the appeal, sign the appeal form, print your name, and check (V) the box
Owner.
If you are under contractual obligation to pay the real property tax and filing the appeal, sign the appeal form, print your
name, and check (V) the box Contractual Taxpayer. You must also submit proof of such obligation with this appeal (e.g.,
lease or rental agreement).
If you are representing the owner or taxpayer (e.g., property manager, agent, attorney), sign the appeal form, print your
name, and check (V) the box Representative. You must also submit written authorization from the owner or taxpayer or
other documentation with this appeal.
If you are an employee, officer, or representative of the taxpayer, enter your title.
Under Hawaii law (Hawaii Revised Statute 466K), all real estate appraisals are required to be performed by licensed or
certified appraisers. If you provide a written or oral opinion as to the market value of property as of a specific date,
supported by the presentation and analysis of relevant market data, you are performing an appraisal for which you must be
licensed in the State of Hawaii. Related links:
Hawaii Revised Statute 466K (unofficial): http://hawaii.gov/dcca/pvl/pvl/hrs/hrs pvl 466k.pdf
Hawaii Administrative Rules 114 (unofficial): http://hawaii.eov/dcca/pvl/har/har 114-c.pdf/view
5. Enter the mailing address for this appeal. All communications regarding this appeal, such as notification of the hearing
and the Board decision, will be sent to this address. If the mailing address changes prior to the hearing, please notify the
Real Property Assessment Division in writing at one of the addresses listed below.
6. Enter daytime telephone number and e-mail address.
7. A deposit of $25.00 must be included with each appeal by an owner -occupant. Appeals for all other properties require a
deposit of $75.00 for each appeal. Please make check payable to: Director of Finance.
8. An appeal cannot be lodged by facsimile transmission or via email. If a receipt of the appeal is requested, enclose a
self-addressed, stamped envelope and mail the request to:
Real Property Assessment Division
4444 Rice Street, Suite A-454
Lihu'e, Hawaii 96766
Telephone: (808) 241-4224
9. Do not use this form to file an appeal to the Tax Appeal Court. Instead, you must contact the Tax Appeal Court at: Tax
Appeal Court, 777 Punchbowl Street, Honolulu, Hawaii, 96813-5093. Telephone: (808) 539-4777
10. Additional real property assessment information and forms can be found at www.kauaipropertvtax.com.
DF -RP -P-73
(Rev. 4/95)
COUNTY OF KAUAI
BOARD OF REVIEW
In the matter of the Tax Appeal of Tax Key: ZONE SEC. PLAT. PAR. 1HPR
Walter McBryde Trust 1 2 1 3 1 5 1 24
Appellant's Name
Case No.: 15-011
STIPULATION FOR DECISION
It is hereby stiputlated and agreed by and between the Directory of Finance and
Walter McBryde Trust , the appellant above-named, that for purposes of the 2015
real property tax assessment, the valuation of the subject property shall be as follows:
DATE: 11/30/2016
Use Tax Classification (if changed):
APPROVED:
Chairman, Board of Review
Date
ASSESSMENT TOTAL
EXEMPTION
NET TAXABLE
$ 4,848,600
$ 4,848,600
N/A
Bank of Hawaii, as Trustee for the
Walter McBryde Trust, and Not Individually,
Appellant: Gil Farias, Jr., Its: Vice President
for Director oT Finance
Dept of Finance RP Form P-51(Revised 10-10-2014)
FILING INSTRUCTIONS
1. To complete this Appeal form, owner is required to submit:
a. What you believe the total property assessed value should be.
b. Your grounds for objecting to the assessment.
c. Tax year that is being appealed.
2. Owner must appeal total property value. If property has multiple
Tax Classes, separate appeals must be filed for each Tax Class.
3. Owner (or duly assigned agent) must sign and date the Appeal.
4. Owner must remit a cost deposit of $25 ch o ner-occupied
with exemption property appealed; or5.00 h appeal if non -
owner -occupied.
Make check(s) payable to: DIRECTOR F F NANCE
5. The Appeal must be received on or before December 31st:
a. By 4:30 PM at the Real Property Assessment Division, (if hand
delivered)
b. Postmarked by December 31st if by mail.
6. Please mail or hand deliver your Notice of Appeal to:
Real Property Assessment Division
4444 Rice St Suite 454
1/29/2015EFF1/29/2015 1.152-00000051
TR -7'0039 Tl'IM-2-3-005-024-0000-000
ID:EAI LDC:: RPC:- CR -V` 131 Q'i
TF 5eq 0004 11:36AM 1/29/2,015
C -AT : 6900 AMT PD: 175. f-13
Appeal Cost $75.L00
For Official Use Only CH �i,3A0.itii
CHANGE; CI.Ijii
DEPOSIT NO: ?� 4
Llhu'e, HI 96766 Phone Number: (808) 241-4224 YeaOr�0_11S APPEAL N0: 15 -voQM1
NOTICE ,
An automatic second appeal on next year's assessment of your property
will be granted:
1. If this appeal is not settled by December 31" of next year;
and,
2. If next year's assessed value of your property is the same as Received:/ by:
this year's.
If both conditions, one (1) and two (2), are not met and if you continue to Entered:19 /�/ by: n_�
disagree with the assessed value of your property on next year's
assessment, you must filganother appeal.
*M4
Tri 5 t h e ,. :� T-,��j .n- � �. �.
�v )< ,' I v BOARD OF REVIEW - COUNTY OF KAUAI
I V
�OV1G1bIJ I C k �` TA PAYER'S NOTICE OF REAL PROPERTY TAX APPEAL
NOTICE is hereby given that Q 2y' C n
(Nameer of owner) Print or type)
hose mailing a
wddress is: B AV1 � C� t W G w c1 t
hereby appeals the assessment made for the purpose of real property taxation
for the yearIL-15, upon real property identified on the maps and records
by the above tax key.
I believe my assessed value should be:
Property $S(100 O
Exemption $ r--.L—
Total Assessment (�� l 5 [�� GQO 4
My grounds of objection to the assessment per
Section 5A-12.3 areas follows:
IN
ZONE
SEC
PLAT
PAR
CPR HPR
Tax Class•q 1r
Y YQ�j1��11 �A
Land Area: I
I oiq GIC.
Assessed
Value
Prop. !.' 2oo
Appraiser: Signed:
(For Official Use)
Assessment Value
Valuation
Exemptions in Dispute
CEJ
Chairman Board of Review
Boards Value
1. The assessed value of the property exceeds by more than fifteen percent (15%) the ratio of assessment to market value.
2. ❑ There is a lack of uniformity or inequity resulting from the use of illegal assessment methods or an error in the application
of the methods.
3. ❑ Denial of an exemption to which you are entitled for which all requirements are met.
4. ❑ Illegal or unconstitutional methods used to arrive at the assessment. i
kPpegl is �*r 'Re5JerJfal TvAioH
❑ Use Tax Classification: Owner believes the property should be classified as:
Remarks: 0(1• W A 1' $ l P UI
(If a representative signs the Appeal, his address should be shown below his signature. At the hearing, the representative shall submit a
letter of authorization signed by the appellant.))
Signed: J Dated•12 /2 / 14
Signed: �Uh 4 J� Tv u5f R C P`) f�l5cl1 Dated:
Home Phone Bus/Cell & p_(�q `f - T73 9 Email address4i LE E Q r Q � na b U k d CO m
We/I am the: 1AOwner ❑Contractual Taxpayer (lessee or tenant) Iy(LVRepresentative (property manager, agent and attorney)
e
CSTATUS REPORT
C
Maximum liability limited to
$2,500.00
This report (and any revisions thereto) is issued solely for the
convenience of the titleholder, the titleholder's agent, counsel,
purchaser or mortgagee, or the person ordering it.
SCHEDULE A
Title Guaranty of Hawaii, Incorporated, hereby reports that, subject
to those matters set forth in Schedule "B" hereof, the title to the
estate or interest to the land described in Schedule "C" hereof is
vested in:
BANK OF HAWAII,
as Trustee under that certain trust
made by and between Walter D. McBryde
and Hawaiian Trust Company, Limited,
dated August 20, 1918,
recorded in Liber 498 at Page 488,
as amended,
with full powers to sell, mortgage,
lease or otherwise deal with the land
asFe--e Owner
This report is dated as of April 27, 2005 at 8:00 a.m.
Inquiries concerning this report
should be directed to
TRISHA CHUN.
Email tchun@tghawaii.com
Fax (808) 533-5855
Telephone (808) 533-5888.
Refer to Order No. 200522864.
200522864 Title Guaranty of Hawaii, Inc. Page 1
235 OUEEN 5T HONOLULU. HAWAII 96613. PH (608) 533-6261
DF -RP -P-73
(Rev. 4/95)
COUNTY OF KAUAI
BOARD OF REVIEW
In the matter of the Tax Appeal of Tax Key: ZONE SEC. IPLAT.IPAR. HPR
Walter McBryde Trust 2 1 3 1 5 1 24
Appellant's Name
Case No.: 16-008
STIPULATION FOR DECISION
It is hereby stiputlated and agreed by and between the Directory of Finance and
Walter McBryde Trust , the appellant above-named, that for purposes of the 2016
real property tax assessment, the valuation of the subject property shall be as follows:
DATE: 11/30/2016
Use Tax Classification (if changed):
APPROVED:
Chairman, Board of Review
Date
ASSESSMENT TOTAL
EXEMPTION
NET TAXABLE
$ 4,850,100
$ 4,850,100
N/A
Bank of Hawaii, as Trustee for the
Walter McBryde Trust, and Not Individually,
' Appellant: Gil Farias, Jr., Its: Vice President
for Director of Finance
Dept of Finance RP Form RS 1(Revised 03-27-2015)
FILING INSTRUCTIONS
1. To complete this Appeal form, owner is required to submit:
a. What you believe the total property assessed value should be.
b. Your grounds for objecting to the assessment.
c. Tax year that is being appealed.
2. Owner must appeal total prop rty value. If property has multiple
Tax Classes, separate appeals ust bei
for each Tax Class.
3. Owner (or duly assigned a ust sign and date the Appeal.
4. Owner must remit a c e it of $25 for each owner -occupied
property appealed; or $75.00 r each appeal if non -owner -occupied.
Make check(s) paya IRECTOR OF FINANCE
5. The Appeal must be received on or before December 31st:
a. By 4:30 PM at the Real Property Assessment Division, (if hand
delivered)
b. Postmarked by December 31st if by mail.
6. Please mail or hand deliver your Notice of Appeal to:
Real Property Assessment Division
4444 Rice St., Suite 454
Lihu'e, HI 96766 Phone Number: (808) 241-4224
NOTICE
An automatic second appeal on next year's assessment of your property
will be granted:
1. If this appeal is not settled by December 315` of next year;
and,
2. If next year's assessed value of your property is the same as
thisy r's.
If both condition , one (1) and two (2), are not met and if you continue to
disagree with th assessed value of your property on next year's
assessment, yop must file another appeal.
t
C 0F��r(asITras ��al �s�a�e D of � �..,..
aoy 1-7
Ho�a1>n� UE N\ I bib o�
NOTICE is hereby given that
address is:
/hry\
i%.C.�'.,'1il'�L%.,-I'... .i ;_. ,'f_i a. :- Mfr. •1_.11 :�r_1 1
It�sla i-ifi6 it��iw_f...^._'.-..:'f"I.. -�•�, _r. `i1�iE
.f i:Piil� 1_11'-: k'�r r •.
Ti Lied illai. i,!i6iflf 11 _.
�:F,-i -,5�•i �: � ail � :r''L} u ..
1:1•1f41' 6E
For Official Use Only 6
DEPOSIT NO:
Year �� APPEAL NO: l�a'�DOOdDS'
Received: �/2�� by: Y --
Entered:
----Entered: �/ [ by:1�/
OF REVIEW - COUNTY OF KAUA
3 0
I
TAXPAYE�R/�'S NOTICE OF REAL PROPERTY TAX APPEAL
Wit4ty- I r L S,- oJe_ 7V%4 '�—
(Name of owner) &rint or type)
1. r %I ..
hereby appeals the men
assesst made for the purpose of real property taxation
for the yearr�`O 1�0 , upon real property identified on the maps and records
by the above tax key.
I believe my assessed value should be:
Property $ TI 54 00a
Exemption
E
Total Assessment $ 4 4, i s'+ 0 U C)
ZONE
SEC
PLAT
PAR
CPR HPR
2—
3F
5
-.)- t�
�---�
Tax Class:
-1 ge5iifh4ial
Land Area:
Assessed
Value
Props
(For Official Use)
Assessment Value
Valuation
Exemptions in Dispute Boards Value
10!0911 v
My grounds of objection to the assessment perI Appraise r: Signed: Chairman Board of Review
Section 5A-12.3 areas follows:
I. ®The assessed value of the property exceeds by more than fifteen percent (15%) the ratio of assessment to market value.
2. ❑There is a lack ofuniformity or inequity resulting from the use of illegal assessment methods or an error in the application
of the methods.
3. ❑ Denial of an exemption to which you are entitled for which all reouirements are met.
4. ❑ Illegal or unconstitutional, methods used to arrive at the assessment.
Use Tax Classification: Owner `be\lieves the property should be `classified as:
Remarks: 1Jayn 1K 4 \' awa11 1.5 �yNS' 4t
(If a representative signs the Appeal, his address should be shown below his signature. At the hearing, the representative shall submit a
letter of authorization
� signed by the appellant.)
Signed: i�1%`�'
Dated:
I?T%� is
Ste{J- Fotrid5, Jig , vice pre5ideAt
Signed: Dated: j
Home Phone �� Bus/CellBO? 6q4' (17718 Email address OilI( ari 0.S ,�} Cjy k, coyyl
We/I am the: ❑Owner 1:1 Contractual Taxpayer (lessee or tenant) Representative (property manager, agent and attorney)
S -C -e "jit'vtol addvcss ab ave ahs
01#ac;ncA J0cuW%4nA6+ion 4'TVMS�-ee,�-�'
STATUS REPORT
Maximum liability limited to
$2,500.00
This report (and any revisions thereto) is issued solely for the
convenience of the titleholder, the titleholder's agent, counsel,
purchaser or mortgagee, or the person ordering it.
SCHEDULE A
Title Guaranty of Hawaii, Incorporated, hereby reports that, subject
to those matters set forth in Schedule "B" hereof, the title to the
estate or interest to the land described in Schedule "C" hereof is
vested in:
BANK OF HAWAII,
as Trustee under that certain trust
made by and between Walter D. McBryde
and Hawaiian Trust Company, Limited,
dated August 20, 1918,
recorded in Liber 498 at Page 488,
as amended,
with full powers to sell, mortgage,
lease or otherwise deal with the land
as --Fee Owner
This report is dated as of April 27, 2005 at 8:00 a.m.
Inquiries concerning this report
should be directed to
TRISHA CHUN.
Email tchun@tghawaii.com
Fax (808) 533-5855
Telephone (808) 533-5888.
Refer to Order No. 200522864.
200522864 Title Guaranty of Hawaii, Inc. Pagel
235 QUEEN ST., HONOLULU. HAWAII 96813. PH: (808) 533-6261