2021-03-03 BOR Organizational Minutes

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3. Establishing Dates for 2021 Tax Appeal Case Hearings. a. A list of tentative appeal hearing dates was distributed to the Members. The dates are as follows: b. The Board was informed that conference rooms were reserved on both sides of the island for the same dates as not all dates will be utilized. The appeal hearing schedule will be determined based on the number of appeals received for the year. Hilo hearings will be held at the Aupuni Center Conference Room in the Aupuni Center. Kona hearings will be held in Building G, Community Hale at the West Hawaii Civic Center. The Board was instructed to contact the Board Clerk if any of the dates listed conflicts with their schedule. 4. Establishing Workshop Date, Place and Agenda The Annual Board of Review Workshop is an all -day event, typically scheduled in June just before the start of the appeal hearings. Corporation Counsel will likely provide general legal information/updates, cover Sunshine Law, and roles of the Tax Board of Review. One topic that administration will cover is a housing market update during the pandemic. Members requested to have a review of short-term vacation rentals — hosted vs. non - hosted and ag exemptions. The members were encouraged to contact administration on other topics they feel would be beneficial to hear at the workshop. Members requested that the workshop not be scheduled on a Monday or Friday. An additional request was made in that the workshop is scheduled in Kona versus Hilo. 5. Discussion of Bills Relating to Assessments Mr. Jo reported that there are no current bills pending relating to assessments, however, the Board's recommendations in the 2020 Annual Report of repealing the Non - Speculative Residential Program and the solar water tax credit caught the attention of County Council. The two programs are anticipated to be discussed further at an upcoming County Council meeting. Real property tax will provide more legislative updates at the workshop meeting. 6. General Legal Discussion and Training Mr. Yoshimoto informed the members that the legal discussion and training will be provided at the Board's annual workshop in June. The appeal hearing setups this year will be the same as last year's (in-person at the Hilo / Kona locations while adhering to social distancing guidelines and wearing facemasks). Tax Board of Review — Organizational Meeting I March 3, 2021 Page 2 of 3 Hilo Kona Jul 6-7, 13-14, 20-21, 27-28 6-7, 13-14, 20-21 August 3-4, 10-11, 17-18, 24-25, 31 -Sept 1 3-4, 17-18, 31 -Sept 1 September 7-8, 14-15, 21-22, 28-29 7-8, 14-15, 21-22, 28-29 October 5-6, 12-13, 19-20, 26-27 5-6, 19-20, 26-27 November 2-3, 9-10, 16-17, 30 -Dec 1 2-3, 9-10, 16-17, 30 -Dec 1 b. The Board was informed that conference rooms were reserved on both sides of the island for the same dates as not all dates will be utilized. The appeal hearing schedule will be determined based on the number of appeals received for the year. Hilo hearings will be held at the Aupuni Center Conference Room in the Aupuni Center. Kona hearings will be held in Building G, Community Hale at the West Hawaii Civic Center. The Board was instructed to contact the Board Clerk if any of the dates listed conflicts with their schedule. 4. Establishing Workshop Date, Place and Agenda The Annual Board of Review Workshop is an all -day event, typically scheduled in June just before the start of the appeal hearings. Corporation Counsel will likely provide general legal information/updates, cover Sunshine Law, and roles of the Tax Board of Review. One topic that administration will cover is a housing market update during the pandemic. Members requested to have a review of short-term vacation rentals — hosted vs. non - hosted and ag exemptions. The members were encouraged to contact administration on other topics they feel would be beneficial to hear at the workshop. Members requested that the workshop not be scheduled on a Monday or Friday. An additional request was made in that the workshop is scheduled in Kona versus Hilo. 5. Discussion of Bills Relating to Assessments Mr. Jo reported that there are no current bills pending relating to assessments, however, the Board's recommendations in the 2020 Annual Report of repealing the Non - Speculative Residential Program and the solar water tax credit caught the attention of County Council. The two programs are anticipated to be discussed further at an upcoming County Council meeting. Real property tax will provide more legislative updates at the workshop meeting. 6. General Legal Discussion and Training Mr. Yoshimoto informed the members that the legal discussion and training will be provided at the Board's annual workshop in June. The appeal hearing setups this year will be the same as last year's (in-person at the Hilo / Kona locations while adhering to social distancing guidelines and wearing facemasks). Tax Board of Review — Organizational Meeting I March 3, 2021 Page 2 of 3