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2018 Tax Board of Review Annual Report 5 Legislative Matters 1. The Board again recommends that the non-speculative residential program be terminated due to the fact that the homeowners class, exemptions and other programs have taken its place and this program is now antiquated. Any change in County Code should include a provision whereby the frozen base value of each affected parcel for the first year be the lowest of: a. the frozen value; b. the market value; c. the 2004 market value times three percent (3%) a year until present if the property had the same owner since 2004; or d. the market value of the property at the time of purchase after 2004 times three percent (3%) per year until the present. 2. 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. The Board continues to recommend that Section 19-53(e)(2)(A) be amended to include in the homeowner's class an owner/occupied property used for care giving and/or care home. 3. The Board highly recommends that the Hawaii County Code be amended for refunding or non-refunding of the $50.00 appeal filing fee as follows: a. Option 1: The current code be amended to change the $50.00 appeal filing fee to be non- refundable. b. Option 2: • Non-refundable appeal filing fee for cases that are withdrawn by the taxpayer.a er. This will help in eliminating appeals that are filed with no merit. • Non-refundable appeal filing fee for cases that have their values sustained by Board decision. • Refundable appeal filing fee for cases that ruled by the Board in favor of the taxpayer with the difference in valuation being twenty percent (20%) or more.