HomeMy WebLinkAboutCOM 0471.000 2000-2002 Gilliam Takaba
Harry Kim Finance Director
Mayor
~ ° Nancy E. Craevford
Deputy Director
s:'a~
a_°~ ~~e6p:6~
COIII~~ O~ ~~.~~11
DEPAIt'I'iVI~NT O;F N'INAIdTCE -1tEAL ~1~OPEit'I'Y TAX
865 Piilani Street • I-lilo, Hawaii 96720-4679 • Fax (808) 961-8415
Appraisers (808) 961-8354 • Clerical (808) 961-8201 • Collections (808) 961-8282
75-5706 Kuakini Highway • Suite 112 • Kailua-Kona, Hawaii 96740 • Fax (808) 327-3538
Appraisers (808) 327-3542 • Clerical (808) 327-3540
®ecember 27, 2001
c'_
The Honorable Harry 6Cim, I\Aayor ~ -
The Honorable James Arakaki, Chairman
,end I~Iiesv~bers of the Council
County of Havwaii -
25 Aupuni Street
Hilo, HI 96720
Enclosed is the 2001 annual report of the Deal Property Tax Board of Reviean~ as
required by Chapter 19.
. ~ I~ EN, Chairman
'Tax rd of I~evieee~
Enclosure
cc: William fiakaba, ®irector of Finance
Comm. Na
~°ile N®. '
~ ~®~Z
~f, _ _
~~A~ RI~OP~~~TI( TAX ~OAR~ Ole ~~VI~#1V
2001 ANiVIJAt~ tt~P41~T'
1. Ir~tr~~~ac#i~~
Pursuant to the provisions of Chapter 19, Article 12, Section 19-97(e), Hawaii
County code as amended, the members of the Deal Property Tax Soard of
Review submit the following report of activities and recommendations of the
2001-2002 tax year. 'The recommendations relate to both legislative and
administrative matters.
The following is a list of officers and members of the Soard:
Sill Green, Chairman
Fred Yamashiro, Vice-Chairman
Srian Nakashima
Gus Ogasawara
Cavil Powell
Potential appointees should be apprised of the demands of their time that service
of this Soard 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.
®R~ MM~IP'
Srian Nakashima's term ends at the end of 2001.
A. ®rganizati®nal Meeting
°The annual organization meeting of the Soard was held on March 19, 2001, at
the ~2eal Property Tax office in Hilo for the purpose of electing officers and
establishing a tentative appeal-hearing schedule for Kilo and Kona. The Soard
chairman was authorized, as is traditional, to sign letters denying appeals
postmarked after the statutory deadline.
l~~peal Hearings
Threw hundred fifty-two (352) appeals were scheduled to be heard this tax year.
This is a decrease from the 458 cases heard in the previous tax year. To
accommodate this Board, eight hearing dates were set (four for fast I-lawaii
commencing July 13, 2001, and four for West Hawaii commencing July 20,
2001). The Board met on November 14, 2001, to formulate the draft Annual
Report. The final wrap-up meeting was held in Hilo on November 14, 2001.
C. Complaint Hearings
As required by Chapter 19-97(e), a notice was published in September specifying
a period of ten days within which complaints may be filed by any taxpayer. One
complaint was fled. The complaint was that the State of Hawaii is in violation of
the United States Constitution, has no power to tax, and titles are fraudulent. He
is objecting to the County's valuation of TMK 3-2-4-050-018. This complaint
does not fall within the Board's jurisdiction.
hoard Comments
1) 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.
2) The practice of training new Board members is highly effective and
encouraged to continue.
3) fihe presence of a recording secretary to take and compile the
minutes of the meetings has been helpful to the members of the
Board, and now in compliance with the law.
4) The half-day workshop among staff and Board members prior to
commencement of hearings was helpful and encouraged to continue.
hoard Recommendations
1) Time block scheduling should be further discussed at the first
Organizational Meeting.
2) Rfforts should be made to distribute materials relating to each case
as soon as possible prior to hearings.
3) A recording system was purchased for the Kona meetings as
suggested by last year's Board.
4} Board should be allocated a budget for general operating expenses.
closing ~®r~nnents
Prior year's recommendations were taken into consideration. fihe tax office
appraisers have been doing an excellent job in their presentations.
G. chairman's ~omrnents
'T'he hoard members and all other have done a wonderful job, and it has been a
pleasant experience working with them all.
2001 hoard of Review Annual Report
Submitted by members of the hoard of Review.
Bill Green, Chair an
Fred Yamashiro, ice Chairman
~~G~- _
Brian Nakashima
°
:'i'
?f ,
~ ~®ga ware
v>~~~~
®avi Powe