HomeMy WebLinkAbout2019-03-06 BOR Minutes
COUNTY OF HAWAII
TAX BOARD OF REVIEW
MEETING MINUTES – Organizational Meeting
Wednesday, March 6, 2019
Real Property Tax Conference Room
101 Pauahi Street, Suite 4, Hilo, Hawaii
CALL TO ORDER:
Vice-Chairperson Wesley Takai called the meeting to order at 10:00 a.m.
Present were: Board Members Wesley Takai, Emygrace Reinhard, Michael Hughes and
Nelson Harano; J Yoshimoto, Deputy Corporation Counsel; Lisa Miura, Real Property
Tax Administrator, and Real Property Tax Appeals Board Clerk, Elizabeth Nina Swain.
No one in attendance from the public.
STATEMENTS FROM THE PUBLIC: No statements were made.
APPROVAL OF MINUTES:
The following meeting minutes were distributed to the Board Members prior to the
meeting for their review:
September 4, 2018
September 5, 2018
October 17, 2018
October 17, 2018 (Complaint Hearing)
There were no corrections made.
Mr. Hughes moved to accept the minutes as presented. Seconded by Ms.
Reinhard. A call for discussion was made. Motion passed by a vote of 4:0.
OLD BUSINESS: No old business discussed.
NEW BUSINESS:
Welcome Any New Board Members.
There were no new Board Members present. Mayor’s office is currently seeking
candidates to fill the vacant position left by outgoing member Melvin Ventura.
Election of Officers.
Mr. Takai nominated Ms. Reinhard as Chairperson. No other nominations were
received.
Mr. Takai moved to elect Grace Reinhard as Chairperson. Seconded by Mr.
Harano. A call for discussion was made. Motion passed by a vote of 4:0.
Mr. Harano nominated Mr. Hughes as Vice-Chairperson. No other nominations
were received.
Mr. Harano moved to elect Michael Hughes as Vice-Chairperson. Seconded
by Mr. Takai. A call for discussion was made. Motion passed by a vote of
4:0.
Establishing Dates for 2019 Tax Appeal Case Hearings.
A list of the tentative appeal hearing dates was distributed to the Members. The
dates are as follows:
Hilo: July 16, 17; August 20, 21; August 27, 28; September 17, 18; October 22,
23; October 29, 30; November 19, 20; November 26, 27
Kona: July 30, 31; August 13, 14; September 10, 11; September 24, 25;
November 5, 6; December 3, 4
Board informed that not all dates will be utilized as schedule will be determined
by the number of appeals received for the year. Hilo hearings will be held at the
Aupuni Center Conference Room in the Aupuni Center. Kona hearings will be
held in Building G, Community Hale at the West Hawaii Civic Center.
Members provided their dates of unavailability due to scheduling conflicts.
Additional dates will be obtained should the number of appeal hearings exceed
the number of days currently scheduled.
Establishing Workshop Date, Place and Agenda.
The Annual Board of Review Workshop is scheduled for Wednesday, June 12,
2019, at the Aupuni Center Conference Room in Hilo and is an all-day event.
Members were informed to present their requests to the administration as to
programs, procedures, etc., that they would want to receive more information
and/or training on at the workshop.
Discussion of Bills Relating to Assessments.
Mrs. Miura reported that there are no current bills pending relating to
assessments but there were some changes relating to Real Property Tax
classifications.
o Division will be moving towards the removal of the non-spec program.
o The Solar Water Heater Credit may also be removed.
o County Council changed the minimum tax for the Veterans Exemption to
one-half (½) of minimum of tax. While not considered pending legislation,
at the recommendation of the Real Property Tax Review Working Group
the RPT Division reviewed the highest and best use for all properties
under one acre that were in the agricultural tax class. All parcels where
there is an approved agricultural application on file remained in the
agricultural tax class.
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General Legal Discussion and Training.
Mr. Yoshimoto informed the members that legal discussion and training will be
provided at the Board’s annual workshop in June.
Comments from Real Property Tax Administrator
Mrs. Miura thanked the Board Members and stated that the Real Property Tax
Division is grateful to all of them for serving. She also requested that if there are
any staff members that are not being professional at the meetings or to the Board
Members, to please notify the division administration.
Other Miscellaneous Reports and Comments
o The Members were informed that the State Board of Review Conference,
which is normally held on Oahu in May, will not be held this year.
ADJOURNMENT:
Mr. Harano moved to adjourn the meeting. Seconded by Mr. Takai. A call for
discussion was made. Motion to adjourn passed by a vote of 4:0.
Meeting was adjourned at 11:05 a.m.
Respectfully submitted,
E. Nina Swain
Elizabeth (Nina) Swain
Real Property Appeals Board Clerk
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