HomeMy WebLinkAbout2025-05-27 BOR Workshop Minutes
TAX BOARD OF REVIEW
Workshop Mee?ng
Tuesday, May 27, 2025
Hawaii County Office of Aging (ADRC)
1055 Kinoole Street, Suite 101 Hilo, Hawaii 96720
CALL TO ORDER
Chairperson Dale Tokuue called the mee?ng to order at 10:04 a.m.
ROLL CALL
Present were:
Board Members, Dale Tokuuke, Jason Eisert, Mark Davis and Kimberly Lin.
Deputy Corpora?on Counsel Sylvia Wan, Deputy Corpora?on Counsel Keyra Wong and Deputy Corpora?on Counsel
Cameron Takamura. Real Property Tax Administrator Lisa Miura, RPT Asst. Administrator Keita Jo, RPT Valua?on Analyst
Ernest Texeira, RPT Valua?on Analyst Kaleb Meno, RPT Valua?on Analyst Derek Fondy, Appraisal Supervisor Dionne
Costa, Appraiser Ma?hew Radmilovic, RPT Appeals Board Clerk Tyoany Tavares.
REMARKS
Ms. Lisa Miura said opening remarks expressing gra?tude and apprecia?on towards the Board Members, with the
understanding that this is a hard Board to be apart of. Real Property Tax is grateful to the Board members for
volunteering their ?me and dedica?on to the Board of Review.
GENERAL REAL PROPERTY TAX TRAINING, WORKSHOP, PRESENTATIONS
1. Asst. Real Property Tax Administrator, Keita Jo, presented and facilitated discussion on the 2025 Appeal Process,
including assessment no?ce review with updated informa?on sheet, 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 legisla?ve
ma?ers impac?ng real property taxa?on at the State and County levels.
3. Valua?on Analyst, Ernest Texeira presented and facilitated discussion on the 2025 Sales Ra?o Analysis. This
included the Interna?onal Associa?on of Assessing Officers (IAAO) standards, methodology, and the result of the
analysis which covered the level of assessment for vacant land, improved residen?al, condominiums, and
commercial proper?es within Hawaii County.
Recessed: 11:35 a.m.
Reconvened: 12:25 p.m.
4. RPT Appraisal Supervisor, Dionne Costa presented and facilitated discussion on 2024 market updates for
residen?al proper?es and vacant land.
RPT Appraiser, Ma?hew Radmilovic presented and facilitated discussion on 2024 market updates for high-end
and resort areas.
Valua?on Analyst, Kaleb Meno presented and facilitated discussion on 2024 market updates for residen?al
condominiums.
RPT Appraisal Supervisor, Dionne Costa also presented and facilitated discussion on 2024 market updates for
commercial, retail, industrial and hotel proper?es. Including a comparison between the State and Na?onal level.
TAX BOARD OF REVIEW
Minutes of May 27, 2025
pg. 1
5. Asst. Real Property Tax Administrator, Keita Jo presented and facilitated discussion on Agricultural Use Programs
and the legisla?ve changes that impact the Real Property Tax assessment, along with newcoming Ag programs.
This included guidelines, examples, overview of program criteria, and implica?ons of a breach of the dedica?on.
A call for ques?ons was made.
Recess: 2:07 pm
Reconvened: 2:17 pm
6. Deputy Corpora?on 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, sec?on 19-97(a) and The Rules & Regula?ons of The Board of Review.
A call for ques?ons was made.
ADJOURNMENT
Mr. Eisert mo?oned to adjourn the mee?ng. Seconded by Mr. Davis. A call for ques?ons was made. Seeing none,
mo?on passed by (4:0). The mee?ng was adjourned at 2:58 p.m.
Respec?ully submi?ed,
Tyoany Tavares
Real Property Appeals Board Clerk
TAX BOARD OF REVIEW
Minutes of May 27, 2025
pg. 2