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HomeMy WebLinkAboutCOM 0546.000 1998-2000 ~~v or rP,:~ Stephen K. Yamashiro Harry A. Takahashi Mayor • • Director ••'•r S.K. Schulte ti oi~M~'~ Deputy County of Hawaii DEPARTMENT OF FINANCE -REAL PROPERTY TAX r ~9 I~tll' 19 A(~ 9 Q S 865 Piilani Street • Hilo, Hawaii 96720-4679 • Fax (808) 961-8415 Appraisers (SOS) 961-8354 Clerical (808) 961-6201 Collections (808) 961-8282 C'(" ~ - _ ~OI.~I J i 1 ~ ~ i "I. i'~„ill( November 9, 1999 The Honorable Stephen K. Yamashiro Mayor, County of Hawaii 25 Aupuni St. Hilo, HI 96720 The Honorable James Arakaki, Chairman And Members of the Council County of Hawaii 25 Aupuni St. Hilo, HI 96720 Enclosed herewith is the 1999 annual report of the Real Property Tax Board of Review as required by Chapter 19. Bill Eger, Vice Chairman Tax Board of Review Encl. Cc: Harry A. Takahashi, Director of Finance Comm. No. File No. F I N Ref. Tot FC Ref. Date^_~~ REAL PROPERTY TAX BOARD OF REVIEW 1999 ANN-UAL REPORT A. INTRODUCTION Pursuant to the provisions of Chapter 19, Article 12, Section 19-97(e), Hawaii County Code as amended, the members of the Real Property Tax Board of Review submit the following report of activities and recommendations of the 1998-1999 tax year. The recommendations relate to both legislative and administrative matters. The following is a list of officers and members of the Boazd: Jesse Manlapit, Chairman Bill Eger, Vice-Chairman Bill Green Brian Nakashima Fred Yamashiro The term of Jesse Manlapit expires on December 31, 1999. Accordingly, as of December 31, 1999, one vacancy will exist. We therefore recommend the immediate appointment of one member for a full five-year term to fill these vacancies. Potential appoirnees should be apprised of the demands on their time that service of this Board entails before their names are submitted to the County Council for confirmation hearings. This is not a ceremonial commission. All members are expected to attend all meetings. Meetings in Hilo or Kona are usually a weekly occurrence from July through September or October with two nights away from home or office necessary at these times, should the present level of appeals continue. B. ACTIVITIES 1. Annual Meeting The annual meeting of the Board was held on Wednesday, Mazch 10, 1999, at the Real Property Tax office in Hilo for the purpose of electing officers and establishing a tentative appeal-hearing schedule for Hilo and Kona. The Boazd chairman was authorized, as is traditional, to sign letters denying appeals postmarked after the statutory deadline. Jesse Manlapit was elected chairman, with Bill Eger elected as vice-chairman Dates for the 1999 case hearings were established for Kona and Hilo. 1999 Board of Review Annual Report Page 2 2. Appeal Hearings 897 appeals were scheduled to be heard this tax year. This is a decrease from the 930 cases heard in the previous tax year. To accommodate this Boazd, 21 hearing dates were set; 11 in Hilo commencing June 16, 1999, 1 in Waimea on August 25, 1999 and 9 in Kona commencing July 28, 1999. The Boazd met on October 14, 1999, to formulate the draft Annual Report. The final wrap-up meeting was held in Kona on October 15, 1999. 3. Complaint Hearings As required by Chapter 19-97(e), a notice was published during the first week of September specifying a period often days within which complaints may be filed by any taxpayer. No complaints were filed. 4. Board Comments A) The procedure of making decisions in open session on each appeal immediately upon completion of testimony by the tax office appraiser and the appellant continues to be accepted by all parties. B) The practice of training new Board members is highly effective and encouraged to continue. C) The presence of a reporting secretary to take and compile the minutes of the meetings has been helpfui to the members of the Board, and is now in compliance with the law. 5. Board Recommendations A) An effort towards having two-day sessions for the Hilo meetings similaz to the Kona schedule would be appreciated. B) See attached letter regarding Statewide Boazd of Review Annual Conference. 6. Closing Comments The tax office appraisers have been doing a good job in their presentations. 7. Chairman Comments New board members and all others have done a wonderful job and it has been a pleasant experience working with them all. 1999 Board of Review Annual Report Page 3 Submitted by members of the Board of Review, Je a Manlapit, Chaz~~ /~~~V'' Bill Eger, Vice- hainnan ~~~JJJ Bill Green ~ ~-~1 ~-A.~-- Brian Nakashima Fred Yamashiro