HomeMy WebLinkAbout2021-03-03 BOR Organizational MinutesTAX BOARD OF REVIEW
Organizational Meeting
Wednesday, March 3, 2021
Aupuni Center Conference Room
101 Pauahi St., Hilo, Hawaii
MEETING MINUTES
CALL TO ORDER
Chairperson Michael Hughes called the meeting to order at 10:20 a.m.
ROLL CALL:
Present
Mr. Michael Hughes, Chair
Mr. Michael Okumoto, Member
Ms. Diane Blancett-Maddock, Member
Mr. Keita Jo Real Property Tax Asst. Administrator
Ms. Sherlyn Aronce Real Property Appeals Board Clerk
STATEMENTS FROM THE PUBLIC
There were no statements from the public.
APPROVAL OF MINUTES
Absent & Excused
Nelson Harano, Member
The meeting minutes of October 15, 2020 were distributed to the Board Members prior to the meeting for
their review. There were no corrections noted.
Motion: Ms. Blancett-Maddock moved to accept the minutes as presented. Seconded by Mr.
Okumoto. Motion passed by a vote of 3:0.
OLD BUSINESS:
No old business discussed.
NEW BUSINESS:
1. Welcome New Board Members
There were no new Board Member present. The Mayor's office is currently seeking
candidates to fill the vacant position left by outgoing member Grace Reinhard.
2. Election of Officers
Motion: Mr. Okumoto moved to elect Michael Hughes as Chairperson. Seconded by Ms.
Blancett-Maddock. A call for discussion was made. Motion passed by a vote of 3:0.
Motion: Mr. Okumoto moved to elect Diane Blancett-Maddock as Vice -Chairperson.
Seconded by Mr. Hughes. A call for discussion was made. Motion passed by a vote of 3:0.
3. Establishing Dates for 2021 Tax Appeal Case Hearings.
a. A list of tentative appeal hearing dates was distributed to the Members. The dates are as
follows:
b. The Board was informed that conference rooms were reserved on both sides of the island
for the same dates as not all dates will be utilized. The appeal hearing schedule will be
determined based on 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.
The Board was instructed to contact the Board Clerk if any of the dates listed conflicts with
their schedule.
4. Establishing Workshop Date, Place and Agenda
The Annual Board of Review Workshop is an all -day event, typically scheduled in June
just before the start of the appeal hearings.
Corporation Counsel will likely provide general legal information/updates, cover Sunshine
Law, and roles of the Tax Board of Review. One topic that administration will cover is a
housing market update during the pandemic.
Members requested to have a review of short-term vacation rentals — hosted vs. non -
hosted and ag exemptions. The members were encouraged to contact administration on
other topics they feel would be beneficial to hear at the workshop.
Members requested that the workshop not be scheduled on a Monday or Friday. An
additional request was made in that the workshop is scheduled in Kona versus Hilo.
5. Discussion of Bills Relating to Assessments
Mr. Jo reported that there are no current bills pending relating to assessments, however,
the Board's recommendations in the 2020 Annual Report of repealing the Non -
Speculative Residential Program and the solar water tax credit caught the attention of
County Council. The two programs are anticipated to be discussed further at an upcoming
County Council meeting.
Real property tax will provide more legislative updates at the workshop meeting.
6. General Legal Discussion and Training
Mr. Yoshimoto informed the members that the legal discussion and training will be
provided at the Board's annual workshop in June. The appeal hearing setups this year will
be the same as last year's (in-person at the Hilo / Kona locations while adhering to social
distancing guidelines and wearing facemasks).
Tax Board of Review — Organizational Meeting I March 3, 2021 Page 2 of 3
Hilo
Kona
Jul
6-7, 13-14, 20-21, 27-28
6-7, 13-14, 20-21
August
3-4, 10-11, 17-18, 24-25, 31 -Sept 1
3-4, 17-18, 31 -Sept 1
September
7-8, 14-15, 21-22, 28-29
7-8, 14-15, 21-22, 28-29
October
5-6, 12-13, 19-20, 26-27
5-6, 19-20, 26-27
November
2-3, 9-10, 16-17, 30 -Dec 1
2-3, 9-10, 16-17, 30 -Dec 1
b. The Board was informed that conference rooms were reserved on both sides of the island
for the same dates as not all dates will be utilized. The appeal hearing schedule will be
determined based on 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.
The Board was instructed to contact the Board Clerk if any of the dates listed conflicts with
their schedule.
4. Establishing Workshop Date, Place and Agenda
The Annual Board of Review Workshop is an all -day event, typically scheduled in June
just before the start of the appeal hearings.
Corporation Counsel will likely provide general legal information/updates, cover Sunshine
Law, and roles of the Tax Board of Review. One topic that administration will cover is a
housing market update during the pandemic.
Members requested to have a review of short-term vacation rentals — hosted vs. non -
hosted and ag exemptions. The members were encouraged to contact administration on
other topics they feel would be beneficial to hear at the workshop.
Members requested that the workshop not be scheduled on a Monday or Friday. An
additional request was made in that the workshop is scheduled in Kona versus Hilo.
5. Discussion of Bills Relating to Assessments
Mr. Jo reported that there are no current bills pending relating to assessments, however,
the Board's recommendations in the 2020 Annual Report of repealing the Non -
Speculative Residential Program and the solar water tax credit caught the attention of
County Council. The two programs are anticipated to be discussed further at an upcoming
County Council meeting.
Real property tax will provide more legislative updates at the workshop meeting.
6. General Legal Discussion and Training
Mr. Yoshimoto informed the members that the legal discussion and training will be
provided at the Board's annual workshop in June. The appeal hearing setups this year will
be the same as last year's (in-person at the Hilo / Kona locations while adhering to social
distancing guidelines and wearing facemasks).
Tax Board of Review — Organizational Meeting I March 3, 2021 Page 2 of 3
7. Comments from Real Property Tax Administrator
In Lisa Miura's absence, Mr. Keita Jo thanked the Board Members for their time,
commitment, and hard work for serving on the Tax Board of Review and if there is
anything RPT can do better or have any suggestions/comments to please let them know.
8. Other Miscellaneous Reports and Comments
There were no other reports or comments.
ADJOURNMENT:
Mr. Hughes adjourned the meeting at 10:39 a.m.
Respectfully submitted,
Sherlyn Aronce
Real Property Appeals Board Clerk
Tax Board of Review — Organizational Meeting I March 3, 2021 Page 3 of 3