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HomeMy WebLinkAboutCOM 0003.000 1996-1998 -~-Z--^I JU t,u.l 1 f 1 ~;V November 12, 1996 „ , The Honorable Stephen K. Yamashiro Mayor, County of Hawaii 25 Aupuni St. Hilo, HI. 96720 ' The Honorable Brian DeLima, Chairman and Members of the Council County of Hawaii 25 Aupuni St. Hilo, HI. 96720 Enclosed herewith is the 1996 annual report of the Real Property Tax Board of Review as required by Chapter 19. The Board wishes to be informed by the County Council of the date scheduled for hearing this report. Bill P. Thibadeau, Chairman Board of Review Encl. cc: Harry A. Takahashi, Director of Finance Oooan? Yq_~~ r>e no._ FIN ter. F G Ref. Dete_~_~__.f~1dV 1 g 1996 Real Property Tax Board of Review 1996-97 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 1996-97 tax year. The recommendations relate to both legislative and administrative matters. The following is a list of officers and members of the Board: Bill Thibadeau, Chairman Bill Eger, Vice Chairman Floyd Miguel Jesse Manlapit Mahina Maxey Linda S. Smith resigned from the Board in 1995. Mahina Maxey was appointed and confirmed to serve out the balance of Linda Smith's term which expires in 1996. Accordingly as of December 1996 a vacancy will exist. We have been advised by counsel that the charter restriction on re-appointments does not apply to the Board of Review. Accordingly, we recommend the immediate re-appointment of Mrs. Maxey to the Board for a full five year term. Mrs. Maxey has been a valuable addition to the Board and has provided thoughtful and thorough input to our discussions. 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 1 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 Board was held on Wednesday, March 27, 1996, 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. Bill Eger was elected vice chairman. Dates for the 1996 case hearings was established for Kona and Hilo. Mr. Eger briefed the Board on proposed changes by the County Task Force on Chapter 19. 2. Pre-Hearing Conference A countywide workshop for members of the Tax Department and the Board of Review was held on June 6 prior to appeal hearings. The staff and Board chairman developed the agenda. The meeting was well attended by staff and a full complement of the Board of Review. Generally well received and allowing an exchange of views, it it recommended that similar conference be held each year prior to appeal hearings. 2 Prior to the Pre-Hearing Conference, the Board should have a private session with a deputy Corporation Counsel who could respond to questions from the Board which might require legal clarification. 3. Appeal Hearings A large number of appeals (841), were scheduled to be heard this tax year (1996-97). This is a reduction from the number of cases heard (1300) in the previous 1995-96 tax year. To accomodate this board, 19 hearing dates were set, (10 in Hilo commencing June 18, and 9 in Kona commencing July 30). In addition to the hearing dates, the Board attended its previously mentioned annual meeting in Hilo on March 27, the Pre-Hearing Conference on June 6, and the final wrap-up meeting in Hilo on November 7, 1996. 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 years assessment and/or Board adjustment of the assessment to the data sheet would further add to expeditious hearings. 4. 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. A complaint hearing was scheduled for November 7, 1996 and the one taxpayer who filed a complaint was advised of his scheduled time. 3 On November 7, 1996, the hearing was held and the taxpayer did not appear. His letter of September 19, 1996, was received and entered in the record after review by members of the Board. His recommendation on methodology, contained in the letter, was forwarded by motion of the Board to the Tax Department for appropriate action as necessary. 5. Board of Review Statewide Conference The annual conference of State and County Boards of Taxation, to be hosted this year by the island of Hawaii, has again been postponed to next year due to budgeting restraints. General Comments To avoid any misunderstandings or inaccuracies, it is recommended questions on Board actions should 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 not cost) by the King Kam hotel. The facilities were excellent and appreciated by both the public and the board. The Kona office was understaffed with respect to supervision which placed an additional burden on Wesley Takai, Supervising Appraiser. The Board appreciated his additional effort and the efficient manner in which the hearings were scheduled. 4