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Home My WebLink About2020_0813_BOR_OP Minutes Approved COUNTY OF KAUAI Minutes of Meeting OPEN SESSION Approved : 9/4/2020 Board/Commission: BOARD OF REVIEW Meeting Date August 13, 2020 Location Microsoft Teams Teleconference Start of Meeting: 1:01 p.m. End of Meeting: 2:55 p.m. Present Chair Craig De Costa, Vice Chair Christopher White, Member Julie Caspillo, Member Katherine Otsuji, and Member Stella Fujita. Also: Deputy Director of Finance: Michelle Lizama. Office of the County Attorney: Deputy County Attorney Mark Bradbury), Boards & Commissions Staff: Administrator Ellen Ching, Support Clerk Arleen Kuwamura. COK Appraisers: Mike Hubbard and Sean Roche Excused Absent None SUBJECT DISCUSSION ACTION Call to Order Chair De Costa called the meeting to order at 1:01 p.m. There was five members present which constituted a quorum. Roll Call Approval of Minutes a. None Appeals 4. 20-0000011 M. Hubbard Gary Chang 5-5-002-028-0000 Mr. Gary Chang was in attendance and provided written and verbal testimony to the Board. Mr. Hubbard was present on behalf of the County and presented his report to the Board. The Board reviewed the testimony presented in Executive Session. 2. 20-0000012 M. Hubbard Ayako Weissman 5-2-012-009-0003 Ms. Ayako Weissman was in attendance and provided written and verbal testimony to the Board. Mr. Hubbard was present on behalf of the County and presented his report to the Board. The Board reviewed the testimony presented in Executive Session. Board of Review Open Session August 13, 2020 Page 2 SUBJECT DISCUSSION ACTION 5. 20-0000010 M. Hubbard Umetsu hui LLC 5-5-003-023-0000 Mr. Calvin Umetsu was in attendance and provided written and verbal testimony to the Board. Mr. Hubbard was present on behalf of the County and presented his report to the Board. The Board reviewed the testimony presented in Executive Session. 3. 20-0000008 M. Hubbard Leonard Family Trust 5-4-020-004-0000 Mr. Will Leonard and his father Mr. Allan Leonard was in attendance and provided written letter was provided to the Board. Mr. Hubbard was present on behalf of the County and presented his written report to the Board. The Board reviewed the testimony presented in Executive Session. Stipulations/ Withdrawals 1. 20-0000028 M. Hubbard Michael C & Nancy S Hall Rev Living Trust 2-8-014-033-0138 Ms. Fujita moved to accept the County’s stipulation for an assessed value, market value, and net taxable value of $875,300. Ms. Caspillo seconded the motion. Motion carried 5:0 6. 19-0000185 S. Roche Kukuiula Development Co. (2019) 2-6-015-005-0000 Mr. White moved to accept the County’s stipulation for assessed values and net taxable as stated for appeal case numbers attached to Exhibit A. Ms. Otsuji seconded the motion. Motion carried 5:0 19-158, 19-186, 19-187, 20-135, 19-195, 19-196, 19-197, 19-198, 19-199, 19-200, 20-103, 19-201, 19-202, 20-102,19-189,19-190, 19-203, 19-188, 19-191, 19-192,19-193, 19- 204, 19-194,19-205, 20-101, 19-206, 20-100, 19-207, 19-208, 20-099, 20-98, 19-046, 19-045, 19-044, 19-043, 19-042, 19-041, 19-040,19-039 7. 19-0000186 S. Roche Kukuiula Development Co. (2019) 2-6-016-037-0000 8. 19-0000187 S. Roche Kukuiula Development Co. (2019) 2-6-016-088-0000 9. 20-0000135 S. Roche Kukuiula Development Co. (2020) 2-6-016-088-0000 10. 19-0000195 S. Roche Kukuiula Development Co. (2019) 2-6-017-029-0000 Board of Review Open Session August 13, 2020 Page 3 SUBJECT DISCUSSION ACTION 11. 19-0000196 S. Roche Kukuiula Development Co. (2019) 2-6-017-030-0000 12. 19-0000197 S. Roche Kukuiula Development Co. (2019) 2-6-017-032-0000 13. 19-0000198 S. Roche Kukuiula Development Co. (2019) 2-6-017-033-0000 14. 19-0000199 S. Roche Kukuiula Development Co. (2019) 2-6-017-034-0000 15. 19-0000200 S. Roche Kukuiula Development Co. (2019) 2-6-017-035-0000 16. 20-0000103 S. Roche Kukuiula Development Co. (2020) 2-6-018-029-0000 17. 19-0000201 S. Roche Kukuiula Development Co. (2019) 2-6-018-032-0000 18. 19-0000202 S. Roche Kukuiula Development Co. (2019) 2-6-018-034-0000 19. 20-0000102 S. Roche Kukuiula Development Co. (2020) 2-6-018-034-0000 20. 19-0000189 S. Roche Kukuiula Development Co. (2019) 2-6-018-038-0000 21. 19-0000190 S. Roche Kukuiula Development Co. (2019) 2-6-018-040-0000 22. 19-0000203 S. Roche Kukuiula Development Co. (2019) 2-6-018-036-0000 23. 19-0000188 S. Roche Kukuiula Development Co. (2019) 2-6-018-037-0000 24. 19-0000191 S.Roche Kukuiula Development Co. (2019) 2-6-018-041-0000 25. 19-0000192 S. Roche Kukuiula Development Co. (2019) 2-6-018-042-0000 26. 19-0000193 S. Roche Kukuiula Development Co. (2019) 2-6-018-043-0000 27. 19-0000204 S. Roche Kukuiula Development Co. (2019) 2-6-018-044-0000 28. 19-0000194 S. Roche Kukuiula Development Co. (2019) 2-6-018-050-0000 29. 19-0000205 S. Roche Kukuiula Development Co. (2019) 2-6-018-051-0000 30. 20-0000101 S. Roche Kukuiula Development Co. (2020) 2-6-018-051-0000 Board of Review Open Session August 13, 2020 Page 4 SUBJECT DISCUSSION ACTION 31. 19-0000206 S. Roche Kukuiula Development Co. (2019) 2-6-018-053-0000 32. 20-0000100 S. Roche Kukuiula Development Co. (2020) 2-6-018-053-0000 33. 19-0000207 S. Roche Kukuiula Development Co. (2019) 2-6-018-054-0000 34. 19-0000208 S. Roche Kukuiula Development Co. (2019) 2-6-018-055-0000 35. 20-0000099 S. Roche Kukuiula Development Co. (2020) 2-6-018-055-0000 36. 20-0000098 S. Roche Kukuiula Development Co. (2020) 2-6-018-060-0000 37. 19-0000046 M. Hubbard Kukuiula Development Co. (2019) 2-6-021-005-0016 38. 19-0000045 M. Hubbard Kukuiula Development Co. (2019) 2-6-021-005-0015 39. 19-0000044 M. Hubbard Kukuiula Development Co. (2019) 2-6-021-005-0014 40. 19-0000043 M. Hubbard Kukuiula Development Co. (2019) 2-6-021-005-0013 41. 19-0000042 M. Hubbard Kukuiula Development Co. (2019) 2-6-021-005-0012 42. 19-0000041 M. Hubbard Kukuiula Development Co. (2019) 2-6-021-005-0011 43. 19-0000040 M. Hubbard Kukuiula Development Co. (2019) 2-6-021-005-0010 44. 19-0000039 M. Hubbard Kukuiula Development Co. (2019) 2-6-021-005-0009 Discussion on Board of Review Annual Report to the Mayor for 2019 Discussion on The Mayors Annual Report, Board reviewed two Forms regarding Boards Member primary recommendations section. Item No. Board’s Recommendation to highlight in the Board of Review Hearing Guidelines (highlight in yellow or bold item the last sentence of #2) so that the appellants know that the burden of proof lies with them. Item No. 2. Remove from list. Board of Review Open Session August 13, 2020 Page 5 SUBJECT DISCUSSION ACTION Public Comments None. Announcements Next Meeting: Friday, September 04, 2020 Teleconference Chair De Costa announced the correct meeting date of Friday September 04, 2020. Executive Session Pursuant to HRS § 92-4, 92-5(a)(4), 92-9(a)(1- 4)(b) and 92-6(a)(2), Ms. Caspillo moved that the Board go into Executive Session at 2:34 p.m. Ms. Otsuji seconded the motion. Motion carried 5:0. 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 2:53 p.m. Mr. White moved to ratify the Board’s decisions in Executive Session and to make those decisions public. Ms. Otsuji seconded the motion. Motion carried 5:0. Appeal 2. 20-0000012 M. Hubbard Ayako Weissman 5-2-012-009-0003 Mr. White moved to sustain the County’s market value, assessed value, and net taxable value of $2,581,800. Ms. Fujita seconded the motion. Motion carried 5:0. 3. 20-0000008 M. Hubbard Leonard Family Trust 5-4-020-004-0000 Ms. Caspillo moved to sustain the County’s market value of $1,099,900 and exemptions of $200,000. Ms. Fujita seconded the motion. Motion carried 5:0. 4. 20-0000011 M. Hubbard Gary Chang 5-5-002-028-0000 Ms. Otsuji moved to sustain the County’s market value and assessed value of $1,372,200. Ms. Fujita seconded the motion. Motion carried 5:0. Board of Review Open Session August 13, 2020 Page 6 5. 20-0000010 M. Hubbard Umetsu hui LLC 5-5-003-023-0000 Ms. Otsuji moved to sustain the County’s market value and assessed value of $1,696,100. Ms. Fujita seconded the motion. Motion carried 5:0. Adjournment Ms. Fujita moved to adjourn. Mr. White seconded the motion. Motion carried 5:0. Chair De Costa adjourned the meeting at 2:55 p.m. Submitted by: __________________________________ Reviewed and Approved by: _________________________________________ Arleen Kuwamura, Staff Support Clerk Craig De Costa, Chair (X) Approved as circulated. ( ) Approved with amendments. See minutes of ___________ meeting.