HomeMy WebLinkAbout2024-03-13 BOR Organizational Minutes
TAX BOARD OF REVIEW
Minutes of March 13, 2024
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TAX BOARD ORF REVIEW
Organizatfonal Meetfng
Wednesday, March 13, 2024
Real Property Tax Conference Room
101 Pauahi St. Suite 4 Hilo, Hawaii
MEETING MINUTES
CALL TO ORDER
Chairman Michael Okumoto called the meetfng to order at 10:03 a.m.
ROLL CALL
Present: Board Members, Michael Okumoto, Dale Tokuuke, and Jason Eisert.
Deputy Corporatfon Counsel Sylvia Wan and Deputy Corporatfon Counsel Keyra Wong.
Real Property Tax Administrator, Lisa Miura; Real Property Tax Asst. Administrator, Keita Jo; RPT Appeals Board
Clerk, Tyoany Tavares.
STATEMENTS FROM THE PUBLIC
There were no statements from the public.
APPROVAL OF MINUTES
The meetfng minutes of October 31, 2023, November 1, 2023, and the complaint hearing minutes of November 7,
2023, were distributed to the Board Members prior to the meetfng for their review. There were no correctfons
noted.
Motion: Mr. Eisert moved to accept the meeting minutes of October 31, 2023, November 1, 2023, and November
7, 2023, as presented. Seconded by Mr. Tokuuke. A call for discussion was made. Motion passed by a vote of 3:0.
NEW BUSINESS
a. Welcome New Board Members
There were no new Board Members present. The Mayor’s Office is currently seeking candidates to fill
the vacant positfon left by outgoing members, Ms. Blancett-Maddock and Mr. Sullivan.
b. Electfon of Offices
Motion: Mr. Tokuuke moved to elect Michael Okumoto as Chairperson. Seconded by Mr. Eisert. A call
for discussion was made. Mr. Okumoto accepted the nomination. Motion passed by a vote of 3:0.
Motion: Mr. Tokuuke moved to elect Jason Eisert as Vice-Chairperson. Seconded by Mr. Okumoto. A
call for discussion was made. Mr. Eisert accepted the nomination. Motion passed by a vote of 3:0.
c. Establish Workshop date, place and agenda
The Annual Board of Review Workshop is an all-day event, typically scheduled in early June/July just
before the start of the appeal hearings. After reviewing dates and comparing schedules, the Board, Corp
Counsel, and Real Property Tax agreed on scheduling the workshop on Tuesday, July 9, 2024 at the
TAX BOARD OF REVIEW
Minutes of March 13, 2024
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WHCC Community Hale. At this tfme, the Board did not have any new suggestfons on topics for the
workshop agenda.
Motion: Mr. Tokuuke moved to hold the annual workshop training on July 9, 2024 at the WHCC
Community Hale. Seconded by Mr. Eisert. A call for discussion was made. Motion passed by a vote of
3:0.
d. Establishing Dates for the 2024 Tax Appeal Case Hearings
A list of tentatfve appeal hearing dates were distributed to the Board.
The dates selected are as follows:
Hilo Kona
July 9, 23-24, 30-31
August 13-14, 27-28 13-14, 27-28
September 3-4
October 8-9 8-9, 29-30
November 12-13 12-13
The Board was informed that the conference rooms were reserved on both sides of the island for the
same dates as not all dates will be utflized. 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 at the Aupuni Center. Kona hearings will be held in the Community Hale and B2 (Old Liquor room)
at the West Hawaii Civic Center.
A discussion took place between the Board members, Deputy Corporatfon Counsel & the Real Property
Tax administratfon of each party’s availability on the hearing dates provided.
Motion: Mr. Okumoto moved to accept the changes to the 2023 Appeal Hearing dates, eliminating
July 2-3, 10, 16-17; August 6-7, 20-21; September 10-11, 17-18, 24-25; October 1-2, 15-16. Seconded
by Mr. Eisert. A call for discussion was made. Motion passed by a vote of 3:0.
REAL PROPERTY TAX UPDATE ON BILLS RELATING TO ASSESSMENT
Real Property Tax Assistant Administrator, Keita Jo, and Real Property Tax Administrator, Lisa Miura, presented and
facilitated discussion on the following Bills impactfng real property taxatfon at the State and County levels.
a. HB1537/SB2056 – DOE RPT Surcharge
b. HB1634 – Minimum Tax
c. HB2517/SB2770 – Alternatfve Energy – Payment In Lieu of Taxes
DISCUSSION OF 2024 ALL COUNTY BOARD OF REVIEW CONFERENCE
a. Date, place, tfme and agenda
Mr. Jo informed the Board that the 2024 Board of Review Conference, hosted by the City and County of
Honolulu, is currently scheduled for Friday, June 7, 2024. The conference generally takes place from
10:00 a.m. tfll about 3:00 p.m. to allow people to fly in and out. The venue is in the process of being
secured, but in the past the conference was held in the conference center at Honolulu airport to allow
easy commute. The agenda is stfll being drafted but it typically covers various topics handled by the
Boards across the state.
TAX BOARD OF REVIEW
Minutes of March 13, 2024
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At this tfme all members of the Board of Review voiced that they are open and willing to attend the
conference in Honolulu. Deputy Corporatfon Counsel, Sylvia Wan and Keyra Wong, will check their
schedules and confirm their availability at a later tfme.
ANNOUNCEMENTS
There were no announcements.
ADJOURNMENT
Mr. Eisert motioned to adjourn the meeting. Seconded by Mr. Tokuuke. A call for questions was made. Seeing
none, motion passed by (3:0). The meetfng was adjourned at 10:35am.
Respectiully submitted,
Tyoany Tavares
Real Property Appeals Board Clerk