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HomeMy WebLinkAbout2025-10-28 Complaint Hearing TAX BOARD OF REVIEW MEETING MINUTES COMPLAINT HEARING Tuesday, October 28, 2025 Aupuni Center Conference Room 101 Pauahi Street. Hilo, Hawaii 96720 CALL TO ORDER Vice Chair Jason Eisert called the mee?ng to order at 9:03 a.m. Present: Board Members: Jason Eisert, Mark Davis and Kimberly Lin; Deputy Corpora?on Counsel Sylvia Wan; Real Property Tax Appeals Board Clerk Tyoany Tavares. Excused: Board Member: Dale Tokuuke. STATEMENTS FROM THE PUBLIC There were no statements from the public. APPROVAL OF MINUTES The Board of Review was presented with the mee?ng minutes of July 22-23, 2025; August 5-6, 2025; and September 2-3, 2025. Mr. Davis mo?oned to approve all the mee?ng minutes as presented. Second, by Ms. Lin. A call for discussion was made. Seeing none, the mo?on passed with a vote of 3:0. COMPLAINT HEARING There have been no Taxpayer Complaints filed for the 2025 tax year. ANNUAL REPORT The Board members reviewed the 2024 Annual Report previously submi?ed to the Mayor’s Office and County Council, noted some amendments and worked on a dra? of the 2025 Annual Report. Vice chair Mr. Eisert advised the Board Clerk, Ms. Tavares, to review the 2025 appeal data to add to the 2025 Annual report. Please see all amendments of the 2024 report as noted below. Recess: 9:12 a.m. Reconvened: 9:20 a.m. Page 1: Update the report date and year to 2025; update board members to remove those whose term expired. Paragraph 2, amended organiza?onal mee?ng date to March 18, 2025 loca?on in Kona; updated elected chair and vice chair, and noted those present for the mee?ng. BOARD OF REVIEW Minutes of October 28, 2025 1 Mr. Eisert mo?oned to accept all noted changes to page 1. Second by Ms. Lin. A call for discussion was made. Seeing none, the mo?on passed with a vote of 3:0. Page 2: Remove sec?on one on the 2024 Board of Review Statewide Conference. Update sec?on two, paragraph 1, of the Workshop date, loca?on and a?endees. Paragraph 2, removed Mr. Brown from a?endees; updated market value year to 2024. Sec?on three, Updated all appeal hearing info to correctly reflect the 2025 data. Mr. Eisert mo?oned to accept all noted changes to page 2. Second, by Mr. Davis. A call for discussion was made. Seeing none, the mo?on passed with a vote of 3:0. Page 3: Updated Sec?on one, Complaint Hearing data info to correctly reflect 2025 data. Mr. Eisert mo?oned to accept all noted changes to page 3. Second by Ms. Lin. A call for discussion was made. Seeing none, the mo?on passed with a vote of 3:0. Page 3: Added new language to Administra?ve Ma?ers, to be inserted a?er number 5, to state “To promote fairness, efficiency, and informed par?cipa?on, the Board recommends that the Real Property Tax Division provide each appellant a pre-hearing packet at least 2 calendar days before the hearing. At minimum, the packet should include: (1) the County’s completed appeal data worksheet (including the County’s recommended value), (2) the appraiser’s wri?en analysis and suppor?ng evidence (e.g., comps, cost/market approach schedules), (3) cita?ons to the relevant Hawaiʻi County Code and Finance Director Rules relied upon, and (4) the hearing agenda, procedures, and how to submit supplemental evidence. The packet may be delivered electronically unless the appellant requests paper. Appellants should be no?fied that new evidence may be brought to the hearing and is recommended to provide it to the Tax Board of Review Secretary prior to the hearing. A public copy of the procedures for the hearing should be posted on the County website.” Ms. Lin mo?oned to add and accept new language added to Administra?ve Ma?ers. Second, by Mr. Eisert. A call for discussion was made. Seeing none, the mo?on passed with a vote of 3:0. Page 3: Amended the appeal se?lement percentage in number 6 to reflect the 2025 appeal data. Mr. Davis mo?oned to accept noted changes. Second, by Mr. Eisert. A call for discussion was made. Seeing none, the mo?on passed with a vote of 3:0. Page 4: Removed Legisla?ve Ma?ers, as there were no concerns noted at this ?me by the members of Board of Review. Mr. Davis mo?oned to accept noted changes. Second, by Mr. Eisert. A call for discussion was made. Mr. Eisert ques?oned if any members had ma?ers, they wanted to bring forth at this ?me. Both Mr. Davis and Ms. Lin verbalized they agree with the mo?on. The mo?on passed with a vote of 3:0. Page 5: Chairperson’s Reflec?ons will have been updated to reflect new closing remarks from Chari Dale Tokuuke, to be provided to the Board Clerk at a later date and ?me. Once received, the Board Clerk will prepare and provide the final dra? for all members of the Board to Review and sign-off on. BOARD OF REVIEW Minutes of October 28, 2025 2 ADJOURNMENT Mr. Davis mo?oned to adjourn the mee?ng. Second, by Ms. Lin. A call for discussion was made. Seeing none, the mo?on passed by a vote of 3:0. The mee?ng adjourned at 9:58 a.m. Respec?ully Submi?ed, Tyoany Tavares RPT Appeals Board Clerk BOARD OF REVIEW Minutes of October 28, 2025 3