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<br /> <br />Mr. Eisert mo?oned to accept all noted changes to page 1. Second by Ms. Lin. A call for discussion was <br />made. Seeing none, the mo?on passed with a vote of 3:0. <br /> <br />Page 2: Remove sec?on one on the 2024 Board of Review Statewide Conference. Update sec?on two, <br />paragraph 1, of the Workshop date, loca?on and a?endees. Paragraph 2, removed Mr. Brown from <br />a?endees; updated market value year to 2024. Sec?on three, Updated all appeal hearing info to <br />correctly reflect the 2025 data. <br /> <br />Mr. Eisert mo?oned to accept all noted changes to page 2. Second, by Mr. Davis. A call for discussion <br />was made. Seeing none, the mo?on passed with a vote of 3:0. <br /> <br />Page 3: Updated Sec?on one, Complaint Hearing data info to correctly reflect 2025 data. <br /> <br />Mr. Eisert mo?oned to accept all noted changes to page 3. Second by Ms. Lin. A call for discussion was <br />made. Seeing none, the mo?on passed with a vote of 3:0. <br /> <br />Page 3: Added new language to Administra?ve Ma?ers, to be inserted a?er number 5, to state <br />“To promote fairness, efficiency, and informed par?cipa?on, the Board recommends that the Real <br />Property Tax Division provide each appellant a pre-hearing packet at least 2 calendar days before the <br />hearing. At minimum, the packet should include: (1) the County’s completed appeal data worksheet <br />(including the County’s recommended value), (2) the appraiser’s wri?en analysis and suppor?ng evidence <br />(e.g., comps, cost/market approach schedules), (3) cita?ons to the relevant Hawaiʻi County Code and <br />Finance Director Rules relied upon, and (4) the hearing agenda, procedures, and how to submit <br />supplemental evidence. <br />The packet may be delivered electronically unless the appellant requests paper. Appellants should be <br />no?fied that new evidence may be brought to the hearing and is recommended to provide it to the Tax <br />Board of Review Secretary prior to the hearing. A public copy of the procedures for the hearing should be <br />posted on the County website.” <br /> <br />Ms. Lin mo?oned to add and accept new language added to Administra?ve Ma?ers. Second, by Mr. <br />Eisert. A call for discussion was made. Seeing none, the mo?on passed with a vote of 3:0. <br /> <br />Page 3: Amended the appeal se?lement percentage in number 6 to reflect the 2025 appeal data. <br /> <br />Mr. Davis mo?oned to accept noted changes. Second, by Mr. Eisert. A call for discussion was made. <br />Seeing none, the mo?on passed with a vote of 3:0. <br /> <br />Page 4: Removed Legisla?ve Ma?ers, as there were no concerns noted at this ?me by the members of <br />Board of Review. <br /> <br />Mr. Davis mo?oned to accept noted changes. Second, by Mr. Eisert. A call for discussion was made. <br />Mr. Eisert ques?oned if any members had ma?ers, they wanted to bring forth at this ?me. Both Mr. <br />Davis and Ms. Lin verbalized they agree with the mo?on. The mo?on passed with a vote of 3:0. <br /> <br />Page 5: Chairperson’s Reflec?ons will have been updated to reflect new closing remarks from Chari Dale <br />Tokuuke, to be provided to the Board Clerk at a later date and ?me. Once received, the Board Clerk will <br />prepare and provide the final dra? for all members of the Board to Review and sign-off on. <br /> <br />BOARD OF REVIEW <br />Minutes of October 28, 2025 <br />2 <br /> <br /> <br />