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<br />Real property tax activities are encapsulated in Chapter 19 of the Hawaii County Code. <br />Articles of the code include: <br /> Article 1. Administration. <br /> Article 2. Notice of Assessments and Lists. <br /> Article 3. Tax Bills, Payments, and Penalties. <br /> Article 4. Remissions. <br /> Article 5. Liens, Foreclosure. <br /> Article 6. Rate; Levy. <br /> Article 7. Tax Maps; Valuations. <br /> Article 8. Dedications. <br /> Article 9. Nontaxable Property; Assessment. <br /> Article 10. Exemptions. <br /> Article 11. Determination of Rates. <br /> Article 12. Appeals. <br /> Article 13. Tax Credits. <br /> <br />Noteworthy <br /> <br />Our assessment of evidence and review of internal communications show that RPT has <br />conducted numerous self-assessments, had internal discussions to incorporate its staff <br />member's feedback, identified most of its obstacles, and has tried in good faith to overcome its <br />challenges. <br /> <br />RPT has had success saving parcels in jeopardy from advancing into the final stages of <br />foreclosure. RPT provided a narrative of how it managed parcels in jeopady at it's January 2020 <br />tax sale. <br /> <br />• First phase jeopardy letters included 462 mailers. <br />• Second phase, preliminary letters included 277 mailers, a 60% decrease. <br />• Third phase, final notices included 233 mailers, a further 9.6% decrease. <br /> <br />Letters do not reflect a one-to-one correlation with parcels as properties often have more than <br />one owner on record. Still, these simple and scalable communications play a large rolls in <br />providing ample communication to the taxpayer and keeping RPT's workload manageable. <br /> <br />In more recent activity, RPT completed its first post COVID tax sale June, 2022, where it sold 66 <br />properties 100%, and generated $2.6 milllion in revenue. Counterparts from real property tax <br />offices in other areas of the state attended, observing a successful auction process. <br /> <br />Because RPT is delivering on time assessments and invoices, conducting tax sales as scheduled <br />(aside from COVID), and is experiencing linear growth in revenues, the program is seen as <br />largely successful. <br /> <br /> <br />11 Page <br />