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2024 Tax Board of Review Annual Report <br />(including but not limited to short term vacation rentals, agricultural use and market <br />value). <br />8. The procedure of rendering an immediate decision in open session upon the completion <br />of the presentation of each appeal case is found to be an acceptable practice to all <br />parties. Due to the known financial impact of the Board's decision, some cases can be <br />very emotional for the appellant and at times contentious, however the Board <br />understands that it is incumbent upon the appellant to provide the data in support of their <br />claim. <br />9. The Board continues to be impressed with how well -prepared the appraisers and division <br />administration are in the cases presented. The Board does recommend that the <br />appraisers completely fill out the appeal data worksheet, especially the County's <br />recommendation of values located at the bottom of the document. <br />10. The Board commends the division for their effort to enforce the homeowner exemption <br />and tax classification ensuring it is reflective of the actual use. <br />11. The presence of Corporation Counsel and the Appeals Board Clerk at each <br />meeting/hearing has proven itself to be essential and is recommended to continue. The <br />Board has relied upon Corporation Counsel in many instances for clarification and <br />interpretation of rules and/or laws. <br />12. The presence of the Real Property Administrator and/or Assistant Administrator at each <br />meeting/hearing has proven itself to be essential and is recommended to continue. The <br />Board has relied upon the administration in many instances for information on office <br />policies and procedures before rendering decisions. <br />13. The Annual Workshop, which included Real Property Tax staff and board members, held <br />prior to the start of this year's appeal hearings, was very informative and productive for all <br />attendees. The continuation of this workshop is highly recommended as it allows the <br />administrative staff to present a broad array of relevant tax matters and is viewed as an <br />important refresher course for board members and an educational benefit for newer <br />ones. The Board recommends including in training the changes to the agricultural use <br />programs and vacation rentals, at the upcoming annual workshop. <br />Legislative Matters <br />The Board continues to recognize the need for equitable enforcement of tax regulations <br />and therefore recommends to the County Council an increase in funding dedicated to the <br />enforcement of exemptions and compliance regulations within the Real Property Tax <br />Office. This action will ensure a more uniform application of the law, addressing concerns <br />of unfair treatment among appellants and the public at large. It is the Board's assessment <br />that the expansion of this revenue -producing division will not only ensure compliance with <br />the current code, but we believe that it will also generate sufficient, if not surplus, revenue <br />to justify the investment in employing additional regulatory personnel or investing in <br />technology or enhanced training programs to improve regulatory effectiveness and <br />efficiency. <br />Haivai'i Couqy is an Equal Opportunit), Provider food Etnplo.yrr 4 <br />