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HomeMy WebLinkAbout2020_0207 BOR Open Session MinutesCOUNTY OF KAUAI Minutes of Meeting OPEN SESSION A rc\ed | 310612020 Board/Commission:BOARD OF REVIEW Meeting Date February 07 ,2020 Location Mo'ikeha Building, Meeting Room 2 A/B Start of Meeting: I :05p.m.End of Meeting: 3:20 p.m. Present Chair Craig De Costa, Vice Chair Christopher White, Member Julie Caspillo, Member Katherine Lewi Otsuji, and Member Stella Fujita. Also: Olfice of the County Attomey: Deputy County Attomey Mark Bradburyr. Boards & Commissions Staff: Support Clerk Arleen Kuwamura. Real Property Tax Manager: Brad Cone. COK Appraisers: Craig Arzadon, Damien Ventura, Sean Roche, Mike Hubbard, and Terry Phillips. Excused Absent SUBJIICT DISCL]SSION ACTION Call to Order Chair De Costa called the meeting to order at I :05 p.m. with five members present which constituted a quorum. Approval of Minutes a. Open Session Meetin g ofJanuary 10,2020 Ms. ('aspilb moved to approve the Open Ses,rion Minutes ofJanuary 10, 2020, as circulaled. Ms. Otsuji seconded the motion. Motion carried 5:0. Choir De Costa amended the agendo Moving " Established Format for Heoring of Appeal " alier all uppeals are heard. Appeals The Board reviewed the testimony provided in Executive Session. None 10.20-0000004 C. Arazadon Peter & Lynn Franck 4-2-014-029-0001 Mr. and Mrs. Peter Franks was in attendance and Mrs. Lynn Franks presented their testimony to the Board. Mr. Arzadon was present on behalfofthe County and presented his report to the Board. 9. 20-0000047 C. Arazadon Denis Gueret 4-2-012-025-0000 Board of Review Open Session February 7, 2020 Page 2 SUB.IEC'T DISCUSSION ACTION Denis Gueret was in attendance and presented his testimony to the Board. Mr. Arzadon was present on behalf of the County and presented his report to the Board. The Board reviewed the testimony provided in Executive Sessron 8. 20-0000001 C. Arazadon Christopher A Cordle 4-2-006-132-0000 Chris Cordle was in attendance and presented his testimony to the Board. Mr. Arzadon was present on behalf of the County and presented his report to the Board. The Board reviewed the testimony provided in Executive Sessron 1. 19-0001002 M.Hubbard MineFane (2016) 5-l-005-045-0000 2. 19-0001003 M. Hubbard Mins Fans (20t7\5-I -005-045-0000 3. 19-0001004 M. Flubbard Min Fan 201 8 5- 1 -005-045-0000 Appeal wilhclrown; no Boord action requirad 6. 20-0000013 C. Arazadon Lani KNa 0 3-2-008-093 -0001 No one was present on behalf of the appellant. Mr. Arzadon was present on behalf of the County and presented his report to the Board. 'l'he Board reviewed the testimony provided in Executive Session. Stipulation/ Withdrawn 7. 20-00000.l5 C. Arazadon Joe M Williams 3 -3-01 6-085-0000 Ms. Caspillo moved to approve the County's stipulationfor a market assessed value $911,200, assessed value $859,300, less on exemplion oJ 5200,000, and net laxable value oJ $659,300. Ms. Otsuji seconded the motion. Motion carried 5:0. 11. 20-0000003 C. Arazadon Sharon LL Es ina Trust 4-2-01 5-025-0000 I I I Board of Review Open Session February 7 ,2020 Page 3 SUBJI]C'I'DISCUSSION ACTION No one was present on behalf of the appellant. Mr. Arzadon was present on behalf of the County and presented his written report to the Board. The Board reviewed the testimony provided in Executive Session. 4. 20-0000005 S. Roche Mele Kai LLC 2-8-020-068-0001 5. 20-0000006 S. Roche Mele Kai LLC 2-8-020-068-0002 No one was present on behalf of the appellant; however, written letter was provided to the Board. Mr. Roche was present on behalf of the County and presented his written report to the Board. Chair De Costa asked for confirmation on item 4 & 5 having the same appellant but different property? Mr. Roche stated confirmed it as such. The Board reviewed the testimony provided in Executive Sessron. Executive Session Pursuant /o IIBS 5\' 92-1, 92-5 (a) (1), 92-9(a) ( I - 1) (b) and 92-6(a) (2). Ms. Caspilkt moved that lhe Board go into Executive Session al I:17p.m. ./br lhe purpose of reviewing and approving the Execulive Session minules. Ms. Olsuji seconded the molion. Motion carried 5;0. Return to Open Session Ratitv Board ofReview actions taken in Executive Session lbr appeals shown on the atlached listing and makc those dccisions public The meeting resumed in Open Session at 2:14 p.m. Ms. Otsuji moved to rotify lhe lloard's actions in Executive Session and lo mske lhose decisions public. Mr. White seconded the motion. The Hearing no objeclions, Motion carried 5:0. Appeals 4. 20-0000005 S. Roche Mele Kai LLC 2-8-020-068-0001 Board of Review Open Session February 7, 2020 Page 4 Mr. White moved lo sustain lhe Co u n4'Assessed value $588.4 00. Ms. Fujita seconded the motion. Motion carried 5:0 Mr. llhite moved lo sustuin lhe County's Assessed value S I,2I 3,300. M". Fujila seconded lhe molion. Motion carried 5:0 6. 20-0000013 C. Arazadon Lani K Nagao 3-2-008-093-000 I Ms. Otsuji moved to deny the appeal due to being./iled unlimely. Mr. l4thite seconded lhe motion. Motion carried 5:0 Ms. Caspillo Moved to sustain the Counly's denial oJ exemplktn./br the 2020 tax year. Ms. Fujita seconded the motion Motion carried 5:0. 9. 20-0000047 C. Arazadon Denis Gueret 4-2-012-025-0000 Ms. Caspillo moved to sustain the County's denial of exemplion. Mr. White seconded lhe molion. Motion corried 5:0 Mr. Ilhite moved to sustain lhe (lou nt)'dcnia Ms. Caspillo seconded lhe motion. Motion carried 5:0ton 1l. 20-0000003 C. Arazadon Sharon l-L Espina Trust 4-2-01 5-025-0000 Ms. Caspillo moved to sustain lhe Counly's denial qf exemption. Ms. Fujita seconded lhe molion. Motion carried 5:0. Establish Format for Hearing of Appeals b. Orientation from the County Attomey's Ollice regarding Board of Revicta' procedure and applicable Sunshine Law Deputy County Attomey Mark Bradbury requested for Mr. Cone to present first because some of the inlormation overlapping c. PowerPoint sentation fiom thc Rcal l)ro T'ax M er on an overview ofa als assessment method tax Brad Cone inlroduced Megan Shimamoto who is the Subject Matter Expert with the propefiy tax relief ot'fered by the County and she would be available after the presentation in case the Board members had questions. 5. 20-0000006 S. Roche Mele Kai LLC 2-8-020-068-0002 10. 20-0000004 C. Arazadon Peter & I-ynn Franck 4-2-014-029-0001 classificalions. and an update on changes to the laws 8. 20-0000001 C. Arazadon Christooher A Cordle 4-2-006- 132-0000 Board of Review Open Session February 7. 2020 Page 5 Mr. Cone explained that he would go through the presentation and at the end, there would be a question and answer session for any questions that the Board may have during the presentation. The presentation he had prepared was essentially the overview for 2020. He started with the Notice of Real Property Assessments lor 2020. Mr. Cone presented his PowerPoint presentation to the Board (on file). Mr. Cone went over the Notice of Rea[ Property Assessment Form, which included Real Property Division Contact infbrmation, value and class tax data pertinent to the parcels, and on the back ofthe form explained that the form had information directing the taxpayer on how to appeal their property assessment in the event they did not agree with the value, exemption information and/or tax class. He stressed that they mailed out the Notice once a year, and the importance of understanding what is on the notice. Also pointed out, contact numbers provided fbr taxpayers to call and open up a conversation with the appraiser regarding whatever concems or questions they might have. Mr. Cone noted one of the more complex issues right now is the Ordinance 997,the "Assessment Cap". It creates a little confusion in values and taxes, because the assessed value is going to be limited for those with an approved home owner's exemption being property tan class homestead or commercialize home use. Ordinance 997 will limit those changes to the assessment to 3% plus or minus on an annual bases. For example, the environment we are in right now where property values increase, let'sjust say they increase an average ol60Z a year over a 4 year period. There is going to be an increase in diffbrence between the market value and the assess value, so it can be confusing when we are in this arena talking about values and there is often confusion with the taxpayer when we start talking about value. The taxes are going to be based on assessed value. What we are going to be arguing about here, is the market value and we can only delend the market value in an evaluation appeal. Mr. Cone stated that the most important date for taxpayers to remember is September 30th which is the deadline for fiting Exemptions. Mr. Cone answered a lew questions after the presentation and the Board thanked Mr. Cone tbr a great presentalion. b. Orientation from the County Attomey's Otfice regardins Board ol'Revicw proccdurc and applicablc Sunshine Law White uired about the Board hav thc wer to allow or disallow exem ions. and if it was based on law and under the Deputy Attomey Mark Bradbury reviewed the Board of Review procedure and applicable Sunshine Law requirements. Mr. Board ol Review Open Session Febn:ary 7 ,2020 Page 6 frame work of the legislation. Mr. Bradbury agreed and gave an example of "late filings" The example of situations the Board has seen where an individual has a homestead exemption on another island, we can wipe the one away here. Chair De Costa asked if there were any more questions. Seeing none. They moved on to a. Reprints from the County of Kaua'i's webpage on l-Jrulcrslanding vour Real Property Taxes and Information fbrJ Taxpayers conceming Properly Assessments Appeuls to the Board ol Revieu't Chair De Costa pointed out that "Understanding you Real Property Taxes" and "Property Assessments Appeals to the Board of Review" information is found on County Website. Mr. Bradbury pointed out that there are a lot of complaints about "No Notice" but they can access the website for information. Chair De Costa shared a time when deadlines got changed and the mail out had too much information on it, the Board advised to keep mail out information simple. Ms. Otsuji noted that right now we are in a rising market, the market value in many cases is higher than the assessed value. So does the general public understand that there is no point in appealing their market value if it's not going to be less than their assessed value? Mr. White stated he thought that was a really good point. Chair De Costa stated that according to his understanding once the appeal is filed, it goes to an assessor who then makes contact with that person and tries to engage in mitigation with that person. Thal's how we get withdrawals and stipulation and so forth, and it also helps the appellant kind of focus their presentation ifthey are really listening to what the assessor is saying because then they know where the County is coming from even though you don't have their written repoft. Mr. White asked if the appellants get their appeal f'eedback to which Ms. Caspillo stated they did Discussion on Board of Review Annual Rcport to the Mayor for 2019 Chair De Costa inquired if anyone emailed the clerk with any ideas. Ms. Caspillo noted she did not and apologized Chair De Costa stated the Long-term affbrdable rental is already in effect. Mr. White pointed out it was in effect in June. Chair De Costa noted with regards to the deadlines specifically "Notices" concerning "Amended Notices" that have a different deadline, it's not a calendar deadline, it's a 60 day deadline. And so, one ofthe suggestion's might be to make them put the lan a on there when th do send an Amended Notice. Informin the tax er that th have s s from date ofthis Board of Review Open Session February 7,2020 Page 7 notice of appeal to make it more conspicuously, as it is on there but buried just like what was brought up today with the Tax Office Assessment vs Permitted Uses. Ms. Otsuji stated that was a different issue then what was brought up today. Mr. De Costa asked her to elaborate. The Board had a lengthy discussion regarding situations illegal vacation rentals and adding the Use Permit in because it's the County's observation. Similar with square foolage and enclosed garages and how it is taxed while not having a permit. Resulting in taxpayers take on the tax office description as being legal. The Board agreed the presentations was great and discussed ideas in getting that type of information out to the general public. Some ofthe ideas they discussed was maybe having a public information officer, ESA on the radio perhaps starting September I't letting the general public know the deadline is coming up, and placing some type of information during the County Council live meetings informing of the deadline. AIso, informing people that the deadline is September 30th and what the Use deadline was while keeping it simple. After a lengthy discussion Chair stated he would be willing to draft suggestion. Announcements Nexl Meeting: Friday. February 14,2020 Adjournmcnt Mr. llhite moved to adjourn. Ms. Otsuji seconded lhe molion. Motion carried 5:0 Chair De Costa adjourned the meeting at 3:20 .P4 Submitted by Arleen Kuwamura, Staff Supporl Clerk Reviewed and Approved by: Craig De Costa, Chair I ( ) Approved as circulated. (X) Approved with amendments. See minutes of 31O612020 meeting.