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COM 0026.000 2024-2026
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COM 0026.000 2024-2026
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Last modified
1/8/2025 10:49:23 AM
Creation date
12/11/2024 2:13:02 PM
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Communications
Communications - Type
COM
Communications - Council Term
2024-2026
Communication
0026
Point
000
Author
Michael Okumoto, Chairman of Real Property Tax Board of Review
Communications - Referred To
FC
Comments
FC: Filed - 1/7/2025
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AGE FC 2025-01-07 2024-2026
(Related)
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\Council Records\Agendas\2024-2026\Finance Committee (FC)
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2024 Tax Board of Review Annual Report <br />2024 Board of Review Statewide Conference <br />The 2024 Board of Review Statewide Conference was held on June 7, 2024 at the Airport <br />Honolulu Hotel on Oahu. There were approximately 63 guests in attendance including Board <br />Members, Deputies Corporation Counsel, Real Property Tax Administrators and support staff <br />from four island counties: Honolulu, Maui, Hawaii Island and Kauai. <br />Maui County's Corporation Counsel, Brian Bilberry, presented on Timeshare Real Property Tax <br />Litigation (2013-2024) case. Also presented and discussed were a statewide statistical <br />comparison to the appeal process. Attendees were then granted the opportunity of a breakout <br />session to discuss matters within related groups — Directors/Administration, Corporation <br />Counsel, Board Members, Board Clerks, Appraise rs/Analysts, Support Services and <br />Treasury/Tax Relief/Collections. A question -and -answer open discussion forum was also held. <br />The location of the conference worked well and proved to be of convenience for those traveling <br />from outer islands. The organization from the coordinators of the event provided a great <br />conference experience for all the attendees. <br />X= <br />A workshop was held on July 9, 2024 at the West Hawaii Civic Center Community Hale in Kona <br />with Board Members, Real Property Tax Office Administration, Appraisal Supervisor, Appraiser <br />V (Commercial Appraiser), Valuation Analysts, and support staff in attendance. Also present <br />were Deputy Finance Director Aaron Brown, and Deputy Corporation Counsels, Sylvia Wan and <br />Keyra Wong. <br />Opening remarks were provided by Mr. Aaron Brown and Ms. Lisa Miura. Various Real Property <br />Tax staff presented information on the sales ratio analysis, tax classifications, an update on <br />budget and legislature, native forest and agricultural use, 2023 market updates, exemptions, <br />STVR and other various programs offered by the division. Ms. Sylvia Wan provided a <br />presentation on the Role of the Board of Review. The Board was provided with the opportunity <br />to present questions to the tax office personnel and administration. The workshop continues to <br />be a very beneficial and worthwhile session to the Board. <br />Appeal Hearings <br />There were 261 appeals filed, including appeals from amended assessment notices (82 from <br />East Hawaii and 179 from West Hawaii), that were scheduled for hearings this tax year for a <br />combined total of $188,235,775 disputed. This is a decrease from 418 cases in the previous tax <br />year. There were two (2) sessions held in East Hawaii (August 14, October 8) and four (4) <br />sessions held in West Hawaii (July 30, 31; September 3, 4). <br />Hatvai'i County is apt Equal Opporlunity Provider and Employer <br />
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