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2024 Tax Board of Review Annual Report Complaint Hearing As required by Chapter 19-97(e), a notice was published on August 31, 2024, and September 1, 2024, specifying a period (September 31 — 16, 2024) within which complaints may be filed by a taxpayer. One complaint was filed this year. The Board held its complaint hearing on October 8, 2024 at the Aupuni Center Conference room in Hilo. The Notice of Complaint received on April 3, 2024, is attached hereto as Exhibit A. The complainant was not present for the hearing. Comments and Recommendations Administrative Matters 1 Potential appointees should be apprised of the time commitment serving on this Board demands before their names are submitted to the County Council for confirmation hearings. All members are expected to attend all meetings. Meetings in Hilo or Kona occur from July through October with two nights away from home or the office. 2. The Board recommends that additional one-on-one training continue to be provided by the Real Property Tax division and Corporation Counsel for newly appointed members. This training session should include basic information on programs, appeal procedures and the specifications of their role as a member. 3. The Board recommends continued funding to allow the Board and support staff to attend the statewide conference (when available) as it provides multiple benefits to all participants. 4. The Board recommends that the County continue to provide outreach interaction to the public to dispel the misconception that the Real Property Tax Division and the Board of Review set the tax rates. 5. The Board recommends that the public is continuously informed on the various programs and exemptions Real Property Tax has to offer, e.g., Short -Term Vacation Rental, Agricultural Use Benefit programs and the Homeowner Exemption. One suggestion is to provide more avenues where information can be obtained/provided so the taxpayers can educate themselves. The Board recommends the Real Property Tax office to reach out to the Board of Realtor organizations, Chamber of Commerce and other organizations. 6. The Board appreciates the effort by the administrative and appraisal staff in settling 63% of the appeals that were filed, which reduced the hearing time of each scheduled day. The Board appreciates the change to have all the hearings scheduled for the morning sessions and this should be continued. 7. The Board encourages the appraisers to cite the Hawaii County Code or the Finance Director Rules and include it in their board packets to support the county's decision regarding granting/disallowing programs, exemptions or the subject property values Hawaii Count), is an Equal Opportunity Provider and bnph wr