HomeMy WebLinkAbout2024-07-09 BOR Workshop Minutes
TAX BOARD OF REVIEW
Minutes of July 9, 2024
pg. 1
TAX BOARD OF REVIEW
Workshop Meetfng
Tuesday, July 9, 2024
WHCC Community Meetfng Hale
74-5044 Ane Keohokalole Hwy. Kailua Kona, Hawaii
CALL TO ORDER
Chairperson Michael Okumoto called the meetfng to order at 10:00 a.m.
ROLL CALL
Present were:
Board Members, Michael Okumoto, Jason Eisert and Dale Tokuuke.
Deputy Corporatfon Counsel Sylvia Wan and Deputy Corporatfon Counsel Keyra Wong.
Deputy Director of Finance Aaron Brown, Real Property Tax Administrator Lisa Miura, RPT Asst. Administrator Keita Jo,
RPT Valuatfon Analyst Ernest Texeira, RPT Valuatfon Analyst Kaleb Meno, RPT Valuatfon Analyst Derek Fondy, Appraisal
Supervisor Dionne Costa, Appraiser Matthew Radmilovic, RPT Appeals Board Clerk Tyoany Tavares.
REMARKS
Ms. Lisa Miura said opening remarks expressing gratftude and appreciatfon towards the Board Members and thanked the
County staff for their hard work on preparatfon of the workshop. Mr. Aaron Brown also thanked the County staff for the
invitatfon to attend the Board Workshop and the work put into it. Mr. Brown thanked the Board for their tfme and
commitment serving the Tax Board of Review, and commented on having additfonal volunteers apply to serve on the
Board.
GENERAL REAL PROPERTY TAX TRAINING, WORKSHOP, PRESENTATIONS
1. Asst. Real Property Tax Administrator, Keita Jo, presented and facilitated discussion on the 2024 Appeal Process
and briefly dissected through the various reference materials provided for the training.
2. Real Property Tax Administrator, Lisa Miura, presented and facilitated discussion on the budget and legislatfve
matters impactfng real property taxatfon at the State and County levels.
3. Valuatfon Analyst, Ernest Texeira presented and facilitated discussion on the 2024 Sales Ratfon Analysis. This
included the Internatfonal Associatfon of Assessing Officers (IAAO) standards, methodology, and the result of the
analysis which covered the level of assessment for vacant land, improved residentfal, condominiums, and
commercial propertfes within Hawaii County.
Recessed: 11:30 a.m.
Reconvened: 12:30 p.m.
4. RPT Appraisal Supervisor, Dionne Costa presented and facilitated discussion on 2023 market updates for
residentfal propertfes and vacant land.
RPT Appraiser, Matthew Radmilovic presented and facilitated discussion on 2023 market updates for high-end
and resort areas.
Valuatfon Analyst, Kaleb Meno presented and facilitated discussion on 2023 market updates for residentfal
condominiums.
RPT Appraisal Supervisor, Dionne Costa also presented and facilitated discussion on 2023 market updates for
commercial, retail, industrial and hotel propertfes. Including a comparison between the State and Natfonal level.
TAX BOARD OF REVIEW
Minutes of July 9, 2024
pg. 2
Recess: 1:34 pm
Reconvened: 1:46 pm
5. Asst. Real Property Tax Administrator, Keita Jo presented and facilitated discussion on Agricultural Use Programs
and the legislatfve changes that impact the Real Property Tax assessment, along with newcoming Ag programs.
This included guidelines, examples, overview of program criteria, and implicatfons of a breach of the dedicatfon.
A call for questfons was made.
6. Deputy Corporatfon 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, sectfon 19-97(a) and The Rules & Regulatfons of The Board of Review.
A call for questfons was made.
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 3:05 p.m.
Respectiully submitted,
Tyoany Tavares
Real Property Appeals Board Clerk