HomeMy WebLinkAboutCOM 0658.000 1996-1998 .
Mir or y,K
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Stephen K. Yamashiro day Hatry A. Takahashi
Mayor Director
S K.Schutte
+4'~ De u[
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County of Hawaii ~ ~ -
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DEPARTMENT OF FINANCE -
25 Aupuni Street, Room 118 • Hilo, Hawaii 96720-4252 -
(808)961-8234 • (808)961-8248 -
December 29, 1997 ,
Honorable James Arakaki, Chairperson and
Members of the County Council
Hawaii County Council
25 Aupuni Street
Hilo, HI 96720
RE: 1997 Board of Review Annual Report
Pursuant to subsection 19-97(e) of Ordinance No. 97-84, relating to real property taxation, the
above-mentioned report is transmitted.
The Board, again, had a full slate of hearings, as 837 appeals were filed and heard. In submitting
its report, the Board also included a number of recommendations which is currently being
reviewed by the Real Property Tax Division.
Board members are to be commended for the commitment of their personal time to insuring that
appellants are accorded a fair hearing. Should you have any questions, please feel free to call.
Sincerely,
Hany A. akahashi
Finance Director
HAT:aeb
cc: Bill Thibadeau, Board Chairman 8
Kalani Schutte, Deputy Finance Director (iior? ligt,~=~.
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Stephen K. Yamashiro Harry A. Ta~huhi
Dinctar
Mayor
•h'oy'wi'M
C~IIlznt~r u~ ~Ittfurzii
DEPARTMENT OF FINANCE-REAL PROPERTY TAX
865 Piilani Street Hilo, Hawaii 96720-4679 Faz (808) 961.8415
Appraiun (808) 961-8354 Clerical (808) 961-8201 Colkaiona (BOB) 961-8282
Real Property Tax Board of Review
1997 Annual Report
A. Introduction
Pursuant to the provisions of Chapter 19, Article 12, Section 19-97(e), Hawai' i County
Code as amended, the members of the Real Property Tax Board of Review submit the
following report of activities and recommendations of the 1996-97 tax year. The
recommendations relate to both legislative and administrative matters.
The following is a lis[ of officers and members of the Board:
Bill Thibadeau, Chairman
Jesse Manlapit, Vice-Chairman
Floyd Miguel
Bill Eger
Mahina Maxey
The chairman's term expires December, 1997, and appointment of a replacement member as
soon as possible is important. Any potential appointee should be apprised of the demands
on their time that service on 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. Travel from Hilo to Kona is usually a monthly
occurrence from July through September or October with two nights away from home and
office necessary at these times, should the present level of appeals continue.
B. Activities
1. Annual Meeting
The annual meeting of the Boazd was held on Wednesday, Mazch 12, 1997, 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 Board chairman was authorized, as is
traditional, to sign letters denying appeals postmarked after the starutory deadline.
Jesse Manlapit was elected vice-chairman. Dates for the 1997 case hearings were established
for Kona and Hilo.
2. Appeal Hearings
A large number of appeals (837) were scheduled to be heard this tax yeaz. This is a reduction
from the number of cases heard (840) in the previous tax yeaz. To accommodate this Board,
19 hearing dales were set, ten in Hilo commencing June 12 and nine in Kona commencing
Board of Review Annun. _lepon Page Two
July 16. In addition the Board had a final wrap-up meeting in Hilo December 4, 1997,
attended by Board members to draft the annual report.
As previously requested, the schedule and data sheets for each hearing were - in most cases
-provided in advance of the hearings and have measurably facilitated the conduct of the
hearings. The inclusion of last year's assessment and/or Board adjustment of the assessment
to the data sheet, as previously requested, was not done.
3. Complaint Hearings
As required by Chapter 19-97(e), a notice was published during the first week of September
specifying a period of ten days within which complaints maybe filed by any taxpayer. Three
taxpayers filed complaints and were advised of the scheduled time, with the one West
Hawai' i complaint heard on October 8, 1997, and the two East Hawai' i complaints on
October 16, 1997.
4. Board Recommendations and Comments.
To avoid any misunderstandings or inaccuracies, it is recommended that questions on
Board actions be referred directly to the Board.
The Hilo hearings are still being held in the combination storage/conference room facility at
the Real Property Tax office. It is hoped that with the relocation of county offices in the
near future, improved facilities will be available for hearing appeals.
This year Kona hearings were held in public rooms provided (at no cost) by the King
Kamehameha Hotel. The facilities were excellent and appreciated by both the public and
the board which recommends this arrangement continue.
The Kona office was understaffed with respect to supervision which placed an additional
burden on the appraisers. The lack of on-site supervision was detrimental to the quality of
information to the Board on the appeals and the general efficiency of the hearings resulted
in some dissatisfaction on [he part of appellants.
These recommendations are made in reference to information supplied to the Board on each
appeal:
Forms used to report information to the board should be standardized for Hilo and Kona
meetings.
Comparable sales from previous years should be listed in chronological order. Do not omit
prior sales based on assessor's opinion of high or low values.
Advise the Board on known arms-length sales.
Include prior-year assessments.
Include Board decision of prior appeals.
Provide taxpayer with copies of information provided the Board as well as copies for each
Board member.
Provide Board members with all new appeal forms and pertinent information which may
apply to Board decision making.
Board ojReview Annum' Report Page Three ` • "
The following recommendations are made relating to exemptions and class appeals:
Chapter 19 should be amended to provide for filing of exemption and class changes at any
time to become effective for the next tax period; i.e., filed between January 1, 1998, and June
30, 1998, to be effective for first half of fiscal year Julyl, 1998, or filed between July 1, 1998,
and December 31, 1998, to be effective for Znd half of fiscal year beginning July 1, 1998.
Provide taxpayers with comprehensive information regarding exemp[ion and class. This
should be disclosed in all newspaper classified notices and tax notices (bills) sent to
taxpayers.
Upon receiving notification of recordation of property sale, tax office should immediately
send new owner notification to file for exemption and class. This is especially necessary
where changes in use may apply. Many new property owners are under the misconception
that the present property exemption or class will continue. In many instances this is
incorrect and, therefore, misleading.
Submitted by members of the Board of Review,
Bill Thibadeau, Chairma J se Manlapit, VyEe-Chair an
Floyd guel G~ Bill Eger
v0~.
ahina Maxey