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

Home

industrial properties (including apartments and hotels and resorts). In addition, there are more than 50,000 exempt properties in thirty-five categories. It should be noted that the County's policy for determining assessment classes (discussed below) can result in a misleading picture of actual property use. Table 1: Parcel Breakdown in Hawaii County: 2011-2012 Property Class Parcel Count Residential 20,359 Homeowner 35,741 Affordable Rental 1,142 Apartment 9,832 Commercial 2,061 Industrial 1,215 Hotel/Resort 672 Agricultural/Native Forest 67,896 Conservation 1,090 Total 140,008 Source: City and County of Honolulu In 2009, more than 3,000 building permits were monitored. In addition to inventorying and valuing new construction, the Division staff processed more than 2,400 conveyances. Also, a large number of exemptions and other relief program participants were monitored. 13 Because the income approach is not used, no income and expense statements were processed. In addition, the Division dealt with more than 1,000 appeals. As noted in the discussion of the property tax calendar, there is a time dimension to appraisal and assessment work. The deadlines associated with finishing annual assessments before the deadline for certifying the roll require field inspections of building permits and construction in process. Sales analysis is concentrated in the latter part of a year. Appeals begin to be processed in July, and they are concluded in November. 13 Not including preferentially assessed properties,there are about 51,000 exempt parcels in thirty-five categories, according to a report issued by the City and County of Honolulu. 8