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While Chapter 19 of the Hawaii County Code would lead most to conclude that there are two <br /> distinct paths for collections: on-time and delinquent, with clear remedies for both, in practice, <br /> collections are much more complex. Some factors are beyond RPT's control, while others are not <br /> effectively addressed through policy or procedure. Based on these conditions, we worked with <br /> the division to offer the following eleven (11) recommendations addressing specific functional <br /> areas of operations, problematic parcels, and Chapter 19 of the Hawaii County Code to <br /> strengthen RPT's effectiveness. Our recommendations are as follows: <br /> *Total revenues recorded$508,950,959 p34 ACFR,Statement of Revenues,Expenditures,and Changes in Fund Balances provided <br /> courtesy Department of Finance. <br /> ""RPT FY2021 Statistical Information Table 7 Update Eff 18 May 22. <br /> **Hawai'i County Tax Calculation Summary Report 2019 Assessment Valuation and Rate Result Comparison. <br /> We offer the following recommendations <br /> Key Performance Indicators <br /> 1. RPT should develop additional qualitative and quantitative key performance indicators <br /> (KPls) for each of its functional business areas to inform stakeholders. <br /> Payment Arrangements <br /> 2. We recommend that RPT establish payment arrangements to resolve delinquent <br /> property-tax debts as one of its primary activities and develop a system to ensure <br /> effective management. <br /> Owner Exemptions <br /> 3. We recommend RPT amend Hawaii County Code Chapter 19 to include language that <br /> suspends homeowner exemptions for tax delinquencies that are outstanding over a year, <br /> except where: <br /> a. An agreed-upon payment arrangement has been established. <br /> -or in rare cases- <br /> b. When the Director of Finance, has reviewed a case and granted an exception. <br /> Civil Remedies <br /> 4. We recommend RPT develop procedures to obtain and collect through civil judgment. <br /> Write-Offs <br /> 5. We recommend RPT identify and prepare a record of debts that it determines to be <br /> uncollectible and to write those debts off annually to ensure the accuracy of tax rolls. <br /> Foreclosure Calculation <br /> 6. We recommend RPT develop a new calculation for advancing a foreclosure property, <br /> specifically to replace the 2x multiple. <br /> Due Diligence <br /> 7. We recommend RPT work with the Office of Corporation Counsel to amend Chapter 19- <br /> 40 and subsections, improving options to satisfy"ascertaining ownership" and "notification <br /> requirements," assuming no third-party title company is meaningfully involved. <br /> 21 <br />