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2022-07-12 BOR Workshop Minutes
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2022-07-12 BOR Workshop Minutes
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GENERAL REAL PROPERTY TAX TRAINING, WORKSHOP, PRESENTATIONS: <br /> <br />1. Corporation Counsel, Sinclair Salas-Ferguson, presented and facilitated discussion on the Role of <br />the RPT Board of Review, Sunshine Law, Robert’s Rules of Order. <br /> <br />2. Asst. Real Property Tax Administrator, Keita Jo, presented and facilitated discussion on 2021 <br />market updates for residential properties and vacant land. <br /> <br />RPT Appraiser, Matt Radmilovic, presented and facilitated discussion on 2021 market updates <br />for high-end and resort areas. <br /> <br />Valuation Analyst, Ernest Texeira, presented and facilitated discussion on 2021 market updates <br />for residential condominiums. <br /> <br />RPT Appraisal Supervisor, Dionne Costa, presented and facilitated discussion on 2021 market <br />updates for commercial, industrial, and hotel properties. <br /> <br />3. Real Property Tax Administrator, Lisa Miura, presented and facilitated discussion on legislative <br />matters impacting real property taxation at the State and County levels. Ms. Miura also <br />presented the 2022 certified values and the tax rates. <br /> <br />Recessed: 12:40 p.m. <br />Reconvened: 1:30 p.m. <br /> <br />1. Asst. Real Property Tax Administrator, Keita Jo, presented and facilitated discussion on the 2022 <br />Sales Ratio Analysis. This included the International Association of Assessing Officers (IAAO) <br />standards, methodology, and the result of the analysis which covered the level of assessment <br />for vacant land, improved residential, condominiums, and commercial properties within Hawaii <br />County. <br /> <br />2. Real Property Tax Administrator, Lisa Miura, presented and facilitated discussion on Exemptions <br />and Short-Term Vacation Rental (STVR) Reminders. This included home exemptions, the <br />affordable rental housing program, and the impact of STVRs on the homeowner tax <br />classification. <br /> <br />3. Real Property Tax Administrator, Lisa Miura, presented and facilitated discussion on the <br />different tax classifications. This included the impact of Highest & Best Use on the determination <br />of tax classification. <br /> <br />4. Asst. Real Property Tax Administrator, Keita Jo, presented and facilitated discussion on <br />Agricultural Use Programs and the Native Forest Dedication. This included guidelines, examples, <br />overview of program criteria and implications of a breach of the dedication. <br /> <br />A call for questions was made 4:03 p.m. <br /> <br />
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