2012-COH-A Technical Assistance Report Evaluating Property Tax Policies and Administrative Practices in Hawaii County

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In addition to oversight per se, states provide numerous types of assistance to local assessors. The full array of the number of states and Canadian provinces providing various services to local governments is found in Appendix B, which is extracted from the recently conducted PTAPP survey. Given the absence of a state oversight function and a desire to understand and evaluate the quality of assessment practices in the County of Hawai'i, the county legislative auditor contacted the International Association of Assessing Officers (IAAO) at the request of the County Council to enlist the aid of IAAO in reviewing both the underlying property tax polices established by the Council in the forin of County Codes and Regulations and the consistency and effectiveness of assessment administration designed to implement these policies. The mission of IAAO is to promote innovation and excellence in property appraisal, assessment administration, and property tax policy through professional development, education, research, and technical assistance. The organization accomplishes this mission by developing, promoting, and offering professional appraisal and assessment education programs, publications, and technical standards, all of which are specifically tailored to property tax and property tax assessment operations. IAAO also participates in property tax policy debates to inform the process in an objective and professional way. 1.2 Scope of the Technical Assistance Project This report is designed to provide an analysis of the underlying property tax policies in Hawaii. County and the administration and implementation of these policies. Specifically, this investigation includes the following components, addressed in the indicated report sections: 1. review and analysis of the current assessment processes, procedures, and methodologies for the County (report Sections 2 through 12). 2. on-site situational review and interview of relevant personnel as to their processes, workloads, and conformance with local laws and office procedures (report Section I and Appendix A). 3. a thorough review of local laws, practices, and procedures that address property tax laws and tax exemptions, and their associated timelines (Sections 2 through 12). 4. a review of local property tax exemption laws and provisions, as well as the procedures in place to both enforce and protect said exemptions. Compare local exemption laws and practices with those of other U.S. jurisdictions and provide the County with an objective opinion as to the practical implementation of the exemptions, as well as the ability of current personnel to enforce the laws regarding exemptions that are in place (Section 8). 5. provide standard performance recommendations related to sound assessment practice (Sections 5 through 12). 6. compare local tax policies and procedures to similar jurisdictions and to published best practices (Sections 5 through 12). 2