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DocuSign Envelope ID:B2DOC 3EF-E687-4AA6-93CF-D16200518BC6 2421 Tax Board of Review Annual Report 10. The Board encourages the appraisers (when appropriate and at their discretion) to cite the Hawaii County Code and include it in their board packets to support their decision to adjust the subject property's values. 11. The procedure of rendering an immediate decision in open session upon the completion of the presentation of each appeal case is found to be an acceptable practice to all parties. Due to the known financial impact of the Board's decision, some cases can be very emotional for the appellant and at times contentious, however the Board understands that it is incumbent upon the appellant to provide the data in support of their claim. 12. The Board continues to be impressed with how well-prepared the appraisers are. This has been the case for the past six years. The Board does recommend that the appraisers completely fill out the appeal data worksheet, especially the County's recommendation of values located at the bottom of the document. Providing this to the Board for review prior to hearing the cases has been a vital tool and continues to reduce the amount of time spent on each case. 13. The Board has noticed an increased number of cases whereby taxpayers are appealing RPT's disallowance for the Agricultural Use Program. It is unfortunate to see that some taxpayers are willing to take advantage of this program that rightfully benefits true farmers, just to secure a lower tax rate. Due to this, the Board encourages the enforcement of Rule 31.3 — Petitions to Dedicate; Requirements, specifically Rule 31.3 (a)(2) from the County of Hawaii, Department of Finance, Rules and Regulations of the Director of Finance. See attached rule as Exhibit "A". In addition, the Board encourages the appraisers to continue their inspections and reviews of owners under the Non- Dedicated / Dedicated Agricultural Use Program. 14. 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. 15. The presence of Corporation Counsel, Sinclair Salas-Ferguson at each meeting/hearing has proven itself to be essential and is recommended to continue. The Board has relied upon Mr. Salas-Ferguson in many instances for clarification and interpretation of rules and/or laws. 16. The presence of the Real Property Administrator and/or Assistant Administrator at each meeting/hearing has proven itself to be essential and is recommended to continue. The Board has relied upon the administration in many instances for information on office policies and procedures before rendering decisions. 17. The Annual Workshop, which included Real Property Tax staff and board members, held prior to the start of this year's appeal hearings, was very informative and productive for all attendees. The continuation of this workshop is highly recommended as it allows the administrative staff to present a broad array of relevant tax matters and is viewed as an Hawai`i Coun4,is an Equal Opportunity Provider and Employer 4