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HomeMy WebLinkAboutCOM 1067.000 1996-1998 OOON~ V OF y,~ Stephen K. Yamashiro ` Harry A. Takahashi Mayo. • _ Dueetor S.K. Sehutte Deputy 0111unfV of '(2'"Rafunii DEPARTMENT OF FINANCE-REAL PROPERTY TAX 865 Nilani Street • Hilo, Hawaii 96720-4679 Fox (808) 961.8415 Appraisers (808) 961.8354 • Clerical (808) 961-8201 QAI(Sdiona (808) %1-8282 October 28, 1998 The Honorable Stephen K. Yamashiro Mayor, County of Hawaii 25 Aupuni Street Hilo, HI 96720 The Honorable James Arakaki, Chairman and Members of the Council County of Hawaii 25 Aupuni Street Hilo, HI 96720 Enclosed herewith is the 1998 annual report of the Real Property Tax Board of Review as required by Chapter 19. Jesse Manlap , Chairman Tax Board of eview encl. cc: Harry A. Takahashi, Director of Finance Ocn rn. No. i k F A.e1. T s:_-_._! 5e . dNOV u = ~tS REAL PROPERTY TAX BOARD OF REVIEW 1998 ANNUAL 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 1997-98 tax year. The recommendations relate to both legislative and administrative matters. The following is a list of officers and members of the Board: Jesse Manlapit, Chairman Bill Eger, Vice-Chairman Floyd Miguel Mahina Maxey Bill Green The term of Floyd Miguel expires on December 31, 1998, and, Mahina Maxey resigned from the Board October 31, 1998. Accordingly, as of December 31, 1998, two vacancies will exist. We therefore recommend the immediate appointment of two members for a full five-year term to fill these vacancies. Potential appointees 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 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, March 11, 1998, 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 statutory deadline. Jesse Manlapit was elected chairman, with Bill Eger elected as vice-chairman. Dates for the 1998 case hearings were established for Kona and Hilo. 1998 Board of Review Annual Report Page 2 2. Appeal Hearings 930 appeals were scheduled to be heard this tax year. This is an increase from the 837 cases heard in the previous tax year. To accommodate this Board, 22 hearing dates were set -10 in Hilo commencing June 10, and 12 in Kona/Waimea commencing July 8. The Board met on October 8, 1998, to formulate the draft Annual Report. The final wrap-up meeting was held in Hilo on October 28, 1998. 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 may be filed by any taxpayer. One complaint was filed by the Hawaii Island Bed and Breakfast Association. This complaint was heard by the Board at their 10/28/98 meeting. The Board of Review determined that use of land classification "Hotel/Resort" for bed and breakfast parcels is inappropriate and that bed and breakfast enterprises should be classified "Improved Residential." 4. Board Comments A) The Board initiated a new procedure of making decisions in open session on each appeal immediately upon completion of testimony by the tax office appraiser and the appellant. This new practice has been well received and accepted by all parties. In consideration of the appellant Board meeting have been informal and very open. B) Under the direction of Deputy Finance Director Schulte, the Board has enjoyed good support of the tax office. Attendance of Corporation Counsel and newly appointed Deputy Finance Director Kalani Schutte (and at times Zoning representatives) at Board hearings has had a positive impact on Board procedures, facilitating communication between the Board and tax office personnel. Also initiated this year, with approval of the Deputy Finance Director, were neighbor island visits by members of this Board to monitor and audit Tax Appeal Board meetings on Kauai, Honolulu, and Maui. C) Strong administrative support has enabled the development of new programs. a) Training of a new Board member with the assistance of tax office assessors. 1998 Board of Review Annual Report Page 3 b) August 6, 1998 workshop on forestry issues involving agricultural lands, fees relative to dedicated vs. non-dedicated, definitions on cultivation and evidence of farm management efforts, etc. This workshop was attended by members of the Tax Board of Review, the Hawaii County Real Property Tax Office, Hawaii Forest I Industry Assn., USDA-Forest Service, Forest Solutions, Inc., Research and Development, Legislative Auditor, and a representative of Pru Timber. D) The Board developed a procedures worksheet and requested it be used by Hilo and Kona appraisers in the future. Another important document provided to the Board this past year has been a copy of the appeal form which in many cases includes pertinent comments from the appellant. 5. Board Recommendations A) As a result of attending hearings of the Tax Appeal Board hearings on the Neighbor Islands, members of this Board make the following recommendations: a) File folders be provided to each Board member by each assessor with all handouts for the day in chronological order. This will give Board members more time to review assessors information. Also to be included would be any narrative/testimony provided by the appellant to the tax office. b) Section Maps, Zone Maps, and Plat Maps be placed on a bulletin board or podium at each meeting. This will create less confusion and a more orderly handling of information to all in attendance. C) Reinstitute Statewide Board of Review Annual Conference to be hosted by Hawaii County. Neighbor Island Boards were especially receptive to such a conference. B) For the first time two Board hearings were held in Waimea. These proved to be well accepted by the community and assessors and is therefore recommended to be continued. C) Training of new Board appointees. Training to include several sessions to be conducted by Floyd Miguel. Mr. Miguel has continually provided this Board with his valuable knowledge which would be beneficial to all new appointees.