HomeMy WebLinkAbout2022-07-12 BOR Workshop Minutes
TAX BOARD OF REVIEW
Workshop Meeting
Tuesday, July 12, 2022
West Hawaii Civic Center | Building G, Community Hale
74-5044 Ane Keohokalole Hwy, Kailua-Kona, Hawaii
CALL TO ORDER:
Chairperson Nelson Harano called the meeting to order at 10:00 a.m.
ROLL CALL:
Present were:
Board Members Nelson Harano, Diane Blancett-Maddock, Michael Okumoto and Dale Tokuuke.
Corporation Counsel Sinclair Salas-Ferguson, Diana Mellon-Lacey and Sylvia Wan.
Deputy Director of Finance Diane Nakagawa, Real Property Tax Administrator Lisa Miura, Asst. Real
Property Tax Administrator Keita Jo, RPT Appraisal Supervisor Dionne Costa, RPT Appraiser Shannon
Arquitola, RPT Appraiser Matt Radmilovic, Valuation Analyst Ernest Texeira, RPT Clerical Supervisor
Tiana Mortensen, and RPT Interim Appeals Board Clerk Tyoany Tavares.
STATEMENTS FROM THE PUBLIC:
There were no statements from the public.
APPROVAL OF MEETING MINUTES:
The Organizational Meeting minutes of March 29, 2022 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 of March 29, 2022, as presented,
Seconded by Mr. Okamoto. A call for discussion was made. Motion passed by a vote of 4:0.
NEW BUSINESS:
Confirmation of the 2022 Appeal Hearing Dates. The dates are as follows:
HILO KONA
July 26-27
August 16-17 9-10, 23-24
September 20-21, 27-28 13-14
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 or at the former Liquor Conference Room, Building B second
floor at the West Hawaii Civic Center.
GENERAL REAL PROPERTY TAX TRAINING, WORKSHOP, PRESENTATIONS:
1. Corporation Counsel, Sinclair Salas-Ferguson, presented and facilitated discussion on the Role of
the RPT Board of Review, Sunshine Law, Robert’s Rules of Order.
2. Asst. Real Property Tax Administrator, Keita Jo, presented and facilitated discussion on 2021
market updates for residential properties and vacant land.
RPT Appraiser, Matt Radmilovic, presented and facilitated discussion on 2021 market updates
for high-end and resort areas.
Valuation Analyst, Ernest Texeira, presented and facilitated discussion on 2021 market updates
for residential condominiums.
RPT Appraisal Supervisor, Dionne Costa, presented and facilitated discussion on 2021 market
updates for commercial, industrial, and hotel properties.
3. Real Property Tax Administrator, Lisa Miura, presented and facilitated discussion on legislative
matters impacting real property taxation at the State and County levels. Ms. Miura also
presented the 2022 certified values and the tax rates.
Recessed: 12:40 p.m.
Reconvened: 1:30 p.m.
1. Asst. Real Property Tax Administrator, Keita Jo, presented and facilitated discussion on the 2022
Sales Ratio Analysis. This included the International Association of Assessing Officers (IAAO)
standards, methodology, and the result of the analysis which covered the level of assessment
for vacant land, improved residential, condominiums, and commercial properties within Hawaii
County.
2. Real Property Tax Administrator, Lisa Miura, presented and facilitated discussion on Exemptions
and Short-Term Vacation Rental (STVR) Reminders. This included home exemptions, the
affordable rental housing program, and the impact of STVRs on the homeowner tax
classification.
3. Real Property Tax Administrator, Lisa Miura, presented and facilitated discussion on the
different tax classifications. This included the impact of Highest & Best Use on the determination
of tax classification.
4. Asst. Real Property Tax Administrator, Keita Jo, presented and facilitated discussion on
Agricultural Use Programs and the Native Forest Dedication. This included guidelines, examples,
overview of program criteria and implications of a breach of the dedication.
A call for questions was made 4:03 p.m.
ANNOUNCEMENTS:
Next meeting for the Tax Board of Review will be held on Tuesday, July 26, 2022 at 9:00 a.m. at the
Aupuni Center Conference Room in Hilo.
ADJOURNMENT:
Meeting was adjourned at 4:04 p.m.
Respectfully submitted,
Tyoany Tavares
Real Property Appeals Board Clerk