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2020 Annual Report I Real Property Tax Board of Review 11. The Board recommends informing the public on the various programs and exemptions real property tax has to offer, e.g., Short -Term Vacation Rental, Agricultural Use Benefit programs. One suggestion is to provide more avenues where information can be obtained/provided so that taxpayers can educate themselves. 12.The Board commends the division for their effort to review the enforcement of the exemption program by expanding their options to verify the claimant's eligibility and to understand the owner's possible financial consequences of the disallowance of an exemption, especially one in the homeowner's classification with the three percent (3%) growth cap. 13. The Board appreciates the effort by the administrative and appraisal staff in settling 44% of the appeals that were filed which reduced the hearing time of each scheduled day. It is recommended that each of the settlements be reviewed for next year's assessment to determine what effect, if any, the settlement has to similar properties within the appealed parcel's neighborhood. 14. The Board recommends that the settlement agreement letters between the County and the appellant be included in the board packets when reviewing the settlements. This was found to be very helpful in understanding the circumstances of the settlement. 15. The Board was thoroughly impressed with how well-prepared the appraisers were this year and appreciates their efforts to address all the Board's inquiries. The appeal data worksheet that is provided for the Board to review prior to hearing the cases has been a vital tool and continues to reduce the amount of time spent on each case. 16. The Board appreciates how efficient and effortless the appeal hearings were executed this year by the Real Property Tax Division and how well they were supported by the Tax Appeals Board Clerk, Sherlyn Aronce and Corporation Counsel, J. Yoshimoto. Legislative Matters 1. The Board emphasizes this year marks the 8t" year this request has been included in the report with no progress in repealing the Non -Speculative Residential Program. The Board discussed Communication 645.1 which contained the Report to Hawaii County Council from the Real Property Tax Review Working Group, and Agricultural Committee dated March 16, 2018 (Review Group). The Board continues to strongly support the recommendation made by the Review Group that the Non -Speculative Residential Program be repealed. The recommendation states: "Repeal the Non -Speculative Residential Program. This would require a change to the Hawaii County Code. Recommended steps include informing all owners currently with parcels in this program or repeal for tax year 2019, allow all parcels currently in this program to automatically convert these parcels to the Homeowners Exemption program (by virtue of the program they already technically are part of the Homeowner class) at the 2019 frozen value and explain the 3% CAP would then be applied to the tax year 2020 (first year they would see the increase). This has been a recommendation the Real Property Tax Board of Review has reported for several Hawai `i County is an Equal Opportunity Provider and Employer 4