COM 0667.000 2016-2018 - Laserfiche WebLink

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2017 Tax Board of Review Annual Report 3 administration. The workshop continues to be a very beneficial and worthwhile session to the Board. Appeal Hearings One hundred ninety-five (195) appeals, which included 76 from East Hawaii and 119 from West Hawaii, plus appeals from amended assessment notices, were scheduled for hearing this tax year for a combined total of$326,450,500 disputed. This is a decrease from 399 cases in the previous tax year. There were two (2) sessions held in East Hawaii (August 8, 9) and four (4) sessions held in West Hawaii (July 25, 26; August 29, 30). In 2008, an all-time high of 1,516 cases were adjudicated by the Board across 22 sessions. Complaint Hearing As required by Chapter 19-97(e), a notice was published on September 3, 2017, specifying a period (September 5 — 18, 2017) within which complaints may be filed by a taxpayer. One complaint was filed. The reason for the complaint was the lack of an assessed building value on the neighboring parcel. The Board heard the complaint on October 11, 2017, at 10:00 a.m., and is attaching a copy of the complaint hereto as Exhibit A. Comments and Recommendations Administrative Matters 1. Potential appointees should be apprised of the demands of their time that service on this Board entails 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 may be a biweekly occurrence from July through December with two nights away from home or the office. 2. The procedure of rendering an immediate decision in open session upon the completion of the presentation of each appeal case continues to differentiate this Board from other Counties within the State of Hawaii and is found to be an acceptable practice to all parties. 3. The workshop, which included the Real Property Tax staff and Board Members held prior to the start of this year's appeal hearings, was very informative and productive for the Members. An annual workshop is highly recommended and should continue to include administrative staff presenting a broad array of relevant tax matters and information for the Members.