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d v 2010 Tax Board of Review Annual Report 6 2. The vacancies to be left by Harold Murata and the current vacant position should be filled prior to the organizational meeting to he Crhedoeri in Ma 9011. Tr sessions should occur shortly thereafter. 3. The Board continues to recommend that the feasibility of a more aggressive outreach program to inform and educate citizens of this County on real property issues be considered. The Board has heard many cases where a better informed and educated citizenry could have prevented the filing of appeals. The number of appeals filed this year was in part due to the building values of properties not eligible to be in the homeowner's 3% growth cap. 4. Again, the Council might want to be proactive to enhance the viability of small businesses by considering discounts and /or exemptions. Value added local agricultural commodity processing plants (e.g. dairy products, meat processing, macadamia nut processing, coffee processing) should be given a discount on the commercial property values to preserve and encourage local food production. Education should be given to assist small businesses (e.g. the provisions for enterprise zones and urban revitalization). 5. The Board continues to recommend that the Real Property Tax Division update their website to be educational and informative to the taxpayers. 6. The Board continues to recommend that Section 19- 53(e)(2)(A) should be amended to include in the homeowner's class an owner /occupied property used for care giving and /or care home. Under the current code, an owner /occupied property that is partially used for a home - occupation and /or a rental qualifies to be in the homeowner's class but a property partially used as a care home does not qualify for this class, per the County's Planning Department. 7. Sales data should be shared and used amongst the real property appraisal staff for their annual re- evaluations to avoid large differences in values between relatively comparable neighborhoods within close proximity to each other. The uniformity and equality provision of the County Code requires a quality control program. 8. The Board recommends that a "pricing ladder" worksheet be provided as a part of the County's Appeal Data Worksheet packet prepared by appraisers. This worksheet should be included as a standard document in each appeal information packet. 9. The Board has recommended over the past few years that prior years' market and assessed values be posted on the County's Real Property Tax website. Appellants have stated on many occasions that they have attempted to compare prior years' assessments with their neighbors but the information was not available on the website. It seems that this could readily be addressed since the prior years' assessments are part of the division's database. 10. The Board again recommends that market modeling be implemented. Market modeling is the term commonly used by the real property tax division for the mass appraisal of