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

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IAAO International Association of Assessing Officers 314 W 10th St., Kansas City, Missouri 64105-1616 USA (816) 701-8100, (800) 616-4226 Fax (816)701-8149, www.iaao.org CAE AAS CMS RES PPS Professional Designations March 5, 2012 Colleen Schrandt, Legislative Auditor Office of the Legislative Auditor County of Hawai`i 1266 Kamehameha Avenue Ironworks Building, Suite A-1 Hilo, Hawaii 96720 Re: Evaluation of Property Tax Policies and Administrative Practices Dear Ms Schrandt: As you requested through the contract between the County of Hawaii and the International Association of Assessing Officers (IAAO) we have completed our study of certain policies and administrative practices of the County of Hawaii. The study was performed between November, 2011, and December, 2011. Our findings, conclusions and recommendations can be found in the attached report. During the study we reviewed documents, manuals, records, electronic files, procedures, and studies. Statistical and other analyses were performed on data gathered electronically and in person. We greatly appreciate the assistance provided to us by the County especially the Finance Department, the Real Property Tax Division, and your office. This report includes recommendations for consideration by the County in improving its property tax policies and in improving the operation of its real property tax system. Alan Dornfest, AAS, and Richard Almy were our consultants on this assignment. If you have any questions about this report please feel free to contact Mr. Dornfet or Mr. Almy directly or call me. We appreciate the opportunity to work with you and look forward to assisting you in the future. Please let us know if we can be of any additional assistance. Sincerely, Lisa Daniels Executive Director