Following you will find a letter sent to Westin Kaanapali Ocean Resort Villa and Westin Kaanapali Ocean Resort Villas North owners regarding the County of Maui letter sent to all Westin Kaanapali owners informing them of the Special Assessment Bill for Real Property Taxes due on August 15, 2016.
We reprint it in its entirety with no editing for your review:
Ocean Resort Villas Vacation Owners Association
July 15, 2016
Dear Ocean Resort Villas Owner:
Accompanying this letter is the Special Assessment Bill needed due to the recent actions of the County of Maui with regard to our Real Property Taxes. The Special Assessment Bill is due on August 15, 2016.
In early June, the Association received a retroactive increase in the assessed property tax valuation for our villas. Based on this reassessment, an additional property tax bill in the amount of $6,879,537 for the years 2006, 2007 and 2008 was sent to the Association from the County of Maui. This increased assessment values our properties at the higher Market Value, rather than the lower Land and Construction Costs previously used by the County of Maui for 2006-2008. We have filed formal appeals to contest these taxes and have paid the tax bill under protest to protect our rights and avoid the substantial penalties of a 10 percent late fee and interest of 1 percent per month. Real property taxes are a common expense of the Association and are allocated according to the Declaration. Even though these tax bills are for previous years, it is a new liability that all current Owners must share as a common expense allocated according to the Declaration. All owners of record as of June 17, 2016 with occupancy on or before 2016 are responsible for the special assessment regardless of when you purchased your villa.
This is a one-time Special Assessment to fund the deficit in our operating funds account to pay for this tax bill. Because the years 2009 and after were already valued at the higher Market Value, we do not believe this increased assessment will have any additional impact on future maintenance fees. We feel that this reassessment of 2006- 2008 by the County of Maui is in retaliation for pursuing our current lawsuit challenging the Real Property Tax Classification for Timeshares as a category separate from Hotel/Resort and the unfair Millage Rate charged to all timeshare owners in Maui.
As a Board of Directors, we have been fighting for fairness in real property taxation in Maui for many years. On behalf of our owners, we have coordinated attendance of hundreds of people at Maui County Council meetings; testified before the County of Maui Council and the Hawaiian State Legislature; contested unfair assessed property valuations; and have been involved in litigation with the County of Maui on two separate occasions. Our first lawsuit resulted in a favorable settlement that substantially reduced the tax assessed values of our villas and our property tax obligation. It has been necessary to take these actions because as timeshare owners, we have been singled out unfairly by the County of Maui charging us the highest real property tax rate on the island. The tax rate timeshare owners pay is 64 percent higher than Hotels; 113 percent higher than Industrial; and 530 percent higher than the Homeowner classification. This has been a continued trend since 2005 for the County of Maui to place an unfair tax burden on timeshare owners despite the fact that we consume no more services than any other tax classification and substantially contribute to the local economy, through our maintenance fees and through patronage of Maui businesses.
This is an egregious and unprecedented maneuver by the County of Maui and as a taxpayer and property owner you have every right to be concerned about this disturbing action. We encourage you to express your feelings about this to the elected officials in the County of Maui who have taken it upon themselves to unfairly burden timeshare owners who love and support the island of Maui. Effective ways to share your concerns include email and phone calls. If you are in Maui, you are entitled to meet with and discuss this issue in person with Council members and are entitled to attend Council meetings. We have included a list of Maui County officials with email and telephone contact information.
The Board of Directors is resolute in defending your rights and will continue to work hard on your behalf. We will continue to pursue all reasonably available legal and administrative remedies and will provide future updates as we are able. Thank you for your continued support.
Ocean Resort Villas Vacation Owners Association Board of Directors
Maui County Leadership:
Maui County Council: http://mauicounty.us
Gladys C. Baisa Maui County Council, Mailing Address: Ph: (808) 270-7939 200 South High Street Fax: (808) 270-7127 8th Floor Email: email@example.com Wailuku, HI 96793
Robert Carroll Ph: (808) 270-7246 Fax: (808) 270-7247 Email: firstname.lastname@example.org
Elle Cochran Ph: (808) 270-5504 Fax: (808) 270-5505 Email: email@example.com
Don Couch Ph: (808) 270-7108 Fax: (808) 270-7119 Email: firstname.lastname@example.org
Stacy Crivello Ph: (808) 270-7678 Fax: (808) 270-7717 Email: email@example.com
Don S. Guzman Ph: (808) 270-5501 Fax: (808) 270-5502 Email: firstname.lastname@example.org
Riki Hokama Ph: (808) 270-7768 Fax: (808) 270-7848 Email: email@example.com
Mike White Ph: (808) 270-5507 Fax: (808) 270-5508 Email: firstname.lastname@example.org
Michael P. Victorino Ph: (808) 270-7760 Fax: (808) 270-7639 Email: email@example.com
Mayor Mailing Address:
Alan Arakawa 200 South High Street Ph: (808) 270-7855 9th Floor Fax: (808) 270-7870 Wailuku, HI 96793 Email: Mayors.Office@mauicounty.gov
Director of Finance Mailing Address: Danny Agsalog 200 South High Street Ph: (808) 270-7844 9th Floor Fax: (808) 270-7878 Wailuku, HI 96793 Email: firstname.lastname@example.org