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HomeMy WebLinkAbout2020_1204_BOR_OP Minutes Approved COUNTY OF KAUAI Minutes of Meeting OPEN SESSION Approved : 01/08/2021 Board/Commission: BOARD OF REVIEW Meeting Date December 04, 2020 Location Microsoft Teams Teleconference Start of Meeting: 1:04 p.m. End of Meeting: 1:34 p.m. Present Chair Craig De Costa, Vice Chair Christopher White, Member Julie Caspillo, and Member Katherine Otsuji. Also: Deputy Director of Finance: Michelle Lizama. Office of the County Attorney: Deputy County Attorney Mark Bradbury), Boards & Commissions Staff: Administrative Specialist Anela Segreti, Support Clerk Arleen Kuwamura. Real Property Tax Manager: Brad Cone. COK Appraisers: Damien Ventura, Mike Hubbard Excused Member Stella Fujita Absent None SUBJECT DISCUSSION ACTION Call to Order Chair Craig de Costa called the meeting to order at 1:04 p.m. There was 4 members present which constituted a quorum. Roll Call Approval of Minutes a. Open Session Minutes – November 06, 2020 Ms. Otsuji noted on the announcement the meeting date was wrong, it should December 04, 2020. Also, on appeal number 20-0467, there should be a “Ms. and not “Mr.” in front of Ms. Otsuji’s name. Ms. Otsuji moved to approve the Open Session Minutes of November 06, 2020 as amended. Ms. Caspillo seconded the motion. Motion carried 4:0. Appeals 1. 20-0000111 D. Ventura Donald Pickard 4-4-003-189-0000 Mr. White moved to approve the County’s stipulation for an assessed value, market value, and net taxable value of $570,400. Ms. Otsuji seconded the motion. Motion carried 4:0. Board of Review Open Session December 04, 2020 Page 2 SUBJECT DISCUSSION ACTION Withdrawals/ Stipulations 2. 20-0000119 D. Ventura Glenn & Kim Rudolfsky 5-2-017-024-0002 The Chair granted a continuance of the appeal until further notice. Validity 3. 20-0000112 D. Ventura Chandra Radiance 4-6-009-002-0003 Appeal withdrawn; no Board action required 4. 20-0000048 C. Arazadon Holly Iloreta 3-3-017-167-0000 Appeal withdrawn; no Board action required 5. 16-0000007 S. Roche McBryde Sugar Company, LLC (2016) 2-1-001-051-0000 Appeal withdrawn; no Board action required 6. 17-0000014 S. Roche McBryde Sugar Company, LLC (2017) 2-1-001-051-0000 Appeal withdrawn; no Board action required 7. 18-0000003 S. Roche McBryde Sugar Company, LLC (2018) 2-1-001-051-0000 Appeal withdrawn; no Board action required 8. 19-0000173 S. Roche McBryde Sugar Company, LLC (2019) 2-1-001-051-0000 Appeal withdrawn; no Board action required 9. 20-0000124 S. Roche McBryde Sugar Company, LLC (2020) 2-1-001-051-0000 Appeal withdrawn; no Board action required New Tax Bill Presentation County Attorney Mark Bradbury pointed out the tax bill was in front of the Council about two weeks ago. Chair De Costa inquired about Council’s Board of Review Open Session December 04, 2020 Page 3 SUBJECT DISCUSSION ACTION actions. Mr. Bradbury stated new ruling now is 270 days to qualify for a homestead. Brad Cone stated the biggest difference was the number of days which brings equality within the various Counties with the required increased days from 180 to 270 days. Also, required is when filing is documentation such as a driver’s license or resident alien of the State residing in the County, and resident a resident of the County when filing taxes in the State of Hawaii.. Ms. Otsuji asked if these were things that were already in place. To which Mr. Cone replied, they were not defined as stringently as they are now. The process often produced a lag time causing delays and extra work. He also noted that the bill addresses and ensures that people be fully invested in paying taxes in community before being granted a home exemption. Ms. Caspillo’s shared her experience at an all islands conference on Oahu, and while speaking with BOR member from Maui who shared an experience she had were the elderly didn’t file tax return. This led to numerous cases of the elderly filing appeals because they were not given a homeowners exemptions due to not having a tax return. Ms. Caspillo voiced the concern wanting to know if Kauai had something in place to avoid this situation. Mr. Cone assured Ms. Caspillo that the elderly people who have an exemption and own their home, their exemption were not changing. And that the bill they were discussing was specifically for qualifying factors for new applicants. Mr. Bradbury asked what about the person who wanted to move here, from Oahu that already had a residence here, however, did not have a Kauai Board of Review Open Session December 04, 2020 Page 4 SUBJECT DISCUSSION ACTION driver’s license. Mr. Cone advised there are other ways of verifying residency such as utility bills, etc. Public Comments None. Announcements Next Meeting: Friday, January 08, 2020 Teleconference Discussion Julie announced that she will be staying on for three more months. There are some possible names for new members which will be emailed to Ellen Ching. Chair De Costa asked for election of officer’s next meeting, Mayor Annual Report, and the Annual Presentation. Executive Session Pursuant to HRS § 92-4, 92-5(a)(4), 92-9(a)(1- 4)(b) and 92-6(a)(2), Ms. Otsuji moved that the Board go into Executive Session at 1:25 p.m. Ms. Caspillo 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 1:30 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 4:0. Appeal Board of Review Open Session December 04, 2020 Page 5 Adjournment Ms. Caspillo moved to adjourn. Mr. White seconded the motion. Motion carried 4:0. Vice Chair White adjourned the meeting at 1:34 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.