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2020 Annual Report I Real Property Tax Board of Review 2020 Board of Review Statewide Conference Due to the coronavirus impact on the State of Hawaii, the Honolulu City and County Real Property Assessment Division has cancelled this year's statewide conference. The conference has proven to be very beneficial to all attendees and the Oahu staff has done a great job in organizing the event throughout the years. This Board supports this statewide conference and hope that it continues to be offered in the future. Workshop A workshop was held on June 22, 2020-, at the Aupuni Center Conference Room in Hilo with Board Members, Real Property Tax Office Administration, Appraisal Supervisor, Appraiser V (Commercial Appraisers), Valuation Analysts and support staff in attendance. Also present were Finance Director Deanna Sako and Deputies Corporation Counsel Craig Masuda and J Yoshimoto. Opening remarks were provided by the Finance Director and Lisa Miura, Tax Administrator. Mr. Yoshimoto did a presentation on the Role of the Board of Review. Various Real Property Tax staff presented information on the sales ratio analysis, legislative changes, update on high-end property, short term vacation rentals and rollbacks, COVID-19 market impacts, non -dedicated ag and other various programs offered by the division. The Board was provided the opportunity to present questions to the tax office personnel and administration. The workshop continues to be a very beneficial and worthwhile session to the Board. Appeal Hearings Seven hundred fifty (750) appeals, which included, 407 from East Hawaii and 343 from West Hawaii, including appeals from amended assessment notices, were scheduled for hearing this tax year for a combined total of $660,704,600 disputed. This is an increase from 355 cases in the previous tax year. There were four (4) sessions held in East Hawaii (July 7,,8; September 8, 9) and six (6) sessions held in West Hawaii (July 14, 15; August 11, 12, 25, 26). Complaint Hearing As required by Chapter 19-97(e), a notice was published on August 30, 2020, specifying a period (September 1 — 14, 2020) within which complaints may be filed by a taxpayer. Two complaints were filed this year. The Board The first Notice of Complaint received on July complainant was not present. held, its complaint hearing on October 15, 2020. 29, '2020 is attached hereto as Exhibit A. The The second complaint was received on September 9, 2020. The complainant was present and was reminded that the Board could not change any assessment during the process. The reason for the complaint was due to a comparison used at the hearing not being the same that was discussed between the appraiser and the appellant prior to the hearing. The complainant provided documents to the Board and presented their grievances. The Notice of Complaint form and additional documents submitted by the complainant are attached hereto as Exhibit B. Hawai `i County is an Equal Opportunity Provider and Employer 2