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The table above shows only the levy and collections for the corresponding year. In addition to <br />the table data above, from the period between 1976 to 2011, approximately $9.4 million in <br />outstanding delinquent taxes is owed*. <br /> <br />RPT was delegated the duties of real property taxation through Article VIII, section 3 of the <br />Hawaii State constitution, effective July 1, 1981. Some of the oldest debts on record result from <br />this delegation (1976-1981). <br /> <br />As of Dec 09, 2021, approximately 9.9% of the 140,698 parcels were in some form of <br />delinquency. <br /> <br />Industry Performance Standards <br /> <br />In March 2012, the Office of the County Auditor contracted with the International Association of Assessing <br />Officers (IAAO) on behalf of RPT to conduct a special study, A Technical Assistance Report Evaluating Property <br />Tax Policies and Administrative Practices in Hawaii County. <br /> <br />IAAO Image <br /> c0 <br />IAAO is an industry authority that provides guidance, practices, and standards to real <br />property taxing authorities. <br /> <br />The study goes well beyond the scope of this audit, and produced forty (40) recommendations, <br />twenty-one (21) of which required council action to initiate and nineteen (19) of which required <br />Finance Department action needed to initiate. RPT stated that they enacted most of what they <br />could independently initiate. However, where council action was required, most items remain <br />outstanding. IAAO said performance measures might be centered around the criteria of its <br />technical standards. <br /> <br /> 1. Assessment Appeal <br /> 2. Automated Valuation Models <br /> 3. Contracting for Assessment Services <br /> 4. Data Quality <br /> 5. Digital Cadastral Maps and Identifiers <br /> 6. Manual Cadastral Maps and Parcel Identifiers <br /> 7. Mass Appraisal of Real Property <br /> 8. Oversight Agency Responsibilities <br /> 9. Professional Development <br /> 10. Property Tax Policy <br /> 11. Public Relations <br /> 12. Ratio Studies <br /> 13. Valuation of Personal Property <br /> 14. Valuation of Properties Affected by Environmental Contamination <br /> 15. Verification and Adjustment of Sales <br /> <br />The IAAO standards are advisory, and the use of, or compliance with, standards is purely <br />voluntary. <br /> <br /> <br />17 Page <br />