HomeMy WebLinkAbout2023-08-21 BOR Workshop MinutesTAX BOARD OF REVIEW
Workshop Meeting
Monday, August 21, 2023
Aupuni Center Conference Room
101 Pauahi St., Hilo, Hawaii
CALL TO ORDER
Chairperson Michael Okumoto called the meeting to order at 10:00 a.m.
ROLL CALL
Present were:
Board Members, Michael Okumoto, Dale Tokuuke Kurt Sullivan, Jason Eisert & Diane Blancett-Maddock (partial meeting).
Deputy Corporation Counsel Sylvia Wan and Deputy Corporation Counsel Keyra Wong.
Director of Finance Deanna Sako, Deputy Director of Finance Diane Nakagawa, Real Property Tax Administrator Lisa
Miura, RPT Asst. Administrator Keita Jo, RPT Valuation Analyst Ernest Texeira, RPT Valuation Analyst Kaleb Meno, RPT
Valuation Analyst Derek Fondy, RPT GIS Analyst Cheryl Chan, RPT Appraiser Matt Radmilovic, RPT Appraiser Shannon
Arquitola, RPT Appeals Board Clerk Tyoany Tavares.
REMARKS
Ms. Miura said opening remarks expressing gratitude and appreciation towards the Board Members. Ms. Sako also
thanked the Board for their time and commitment & commented on RPT administration's hard work during this tough
time.
GENERAL REAL PROPERTY TAX TRAINING, WORKSHOP, PRESENTATIONS
1. Asst. Real Property Tax Administrator, Keita Jo, presented and facilitated discussion on the 2023 Appeal Process.
2. Real Property Tax Administrator, Lisa Miura, presented and facilitated discussion on the budget and legislative
matters impacting real property taxation at the State and County levels.
3. Valuation Analyst, Ernest Texeira presented and facilitated discussion on the 2023 Sales Ration 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.
Recessed: 11:35 a.m.
Reconvened: 12:35 p.m.
4. RPT Appraiser, Matt Radmilovic presented and facilitated discussion on 2022 market updates for residential
properties and vacant land. Mr. Radmilovic also presented and facilitated discussion on 2023 market updates for
high -end and resort areas.
Valuation Analyst, Kaleb Meno presented and facilitated discussion on 2022 market updates for residential
condominiums.
RPT Appraiser, Shannon Arquitola presented and facilitated discussion on 2022 market updates for commercial,
retail, industrial and hotel properties. Including a comparison between the State and National level.
5. Real Property Tax Administrator, Lisa Miura presented and facilitated discussion on Exemptions. This includes but
not limited to home exemptions, affordable rental housing program and Dedications.
Valuation Analyst, Derek Fondy presented and facilitated discussion on Short -Term Vacation Rental (STVR). This
included reminders of the impact of STVRs on the homeowner exemption and homeowner tax classification.
6. Real Property Tax Administrator, Lisa Miura presented and facilitated discussion on different tax classifications.
This included the impact of Highest & Best Use on the determination of tax classification.
7. 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.
Diane Blancett-Maddock left the meeting after the conclusion of this presentation.
1. Deputy Corporation Counsel, Sylvia Wan, presented and facilitated discussion on the Role of the RPT Board of
Review, Robert's Rules of Order and Sunshine Law. This included but is not limited to a review of Hawaii County
Code, Chapter 19, section 19-97(a) and The Rules & Regulations of The Board of Review.
A call for questions was made.
ADJOURNMENT
The meeting was adjourned at 3:55 p.m.
Respectfully submitted,
TyoanMTavres
Real Property Appeals Board Clerk