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<br /> <br /> <br /> 2009 Tax Board of Review Annual Report 3 <br /> <br /> <br /> i <br /> O New Board Member, Wally Engstrom, was c,n,nrn in a+ +hi° orkshop by Mrs. rawford <br /> ~ Vvwj 111 GL U IV Yvv I% 11 Cl avviv v and <br /> formally introduced to those in attendance. <br /> The workshop proved to be a very informative session as well as educational for Board <br /> Members and staff. Upon completion of the opening remarks from Mrs. Crawford and Mr. <br /> Masuda, Administrator Stan Sitko presented information on "The 3% Solution". Also doing <br /> presentations were Assistant Administrator'Mike McCall on Kuleana Land Exemptions, <br /> Affordable Rental Program, Ag Use Program and Appeal Hearings process and procedures, <br /> and Valuation Analyst Lloyd Tanaka on the Sales Ratio Analysis. <br /> <br /> Appeal Hearings <br /> <br /> One thousand four hundred forty-nine (1,449) appeals, which included 353 from East Hawaii <br /> and 1,096 from West Hawaii, plus appeals from amended assessment notices (P38s), were <br /> scheduled for hearing this tax year. This is a decrease from 1,516 cases in the previous tax <br /> year. There were eight (8) sessions held in East Hawaii (July 14, 15; August 4, 5; <br /> September 22, 23; and October 6, 7) and 18 sessions held in West Hawaii (July 7, 8, 21, 22; <br /> August 11, 12, 18, 19, 25, 26; September 1, 2, 8, 9; and October 13, 14, 27, 28). <br /> <br /> Complaint Hearing <br /> <br /> As required by Chapter 19-97(e), a notice was published on September 16, 2009, specifying <br /> a period of at least ten days in September (September 17 - 30, 2009) within which <br /> complaints may be filed by a taxpayer. <br /> <br /> Six (6) com.plaints were filed. The reasons for the complaints included: excessive property <br /> assessments, unethical treatment for claim for home exemption, improper methods in <br /> assessing real property, no property inspection and suggestions for appeal hearing <br /> procedures. The Board heard the complaints on November 3, 2009, and is attaching a copy <br /> of these complaints hereto as Exhibit A. <br /> <br /> <br /> Comments and Recommendations <br /> <br /> <br /> Board's Comments <br /> 1. The procedure of rendering an immediate decision in open session upon the completion <br /> of the presentation of each appeal case continues to be accepted by all parties and is still an <br /> efficient process. <br /> <br /> 2. The half-day workshop which included the Real Property Tax staff and Board members <br /> prior to the start of hearings was very informative. Future workshops is encouraged to <br /> <br /> O continue but should be limited to the current Board Members as well as those Members who <br /> are in the process of being approved, Finance Director, Tax Office Administrator, Assistant <br />