HomeMy WebLinkAbout2026-03-11 BOR Organizational Minutes (DRAFT)
TAX BOARD OF REVIEW
Minutes of March 11, 2026
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TAX BOARD ORF REVIEW
Organizatfonal Meetfng
Tuesday, March 11, 2026
Real Property Tax Conference Room
74-5044 Ane Keohokalole Hwy. Blad D 2nd Flr. Kailua Kona, HI 96740
MEETING MINUTES
CALL TO ORDER
Vice Chairman Jason Eisert called the meetfng to order at 10:18 a.m.
ROLL CALL
Present: Board Members, Jason Eisert, Kimberly Lin, and Mark Davis; 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 28, 2025 were distributed to the Board Members prior to the meetfng for their
review. There were no correctfons noted.
Ms. Kim Lin moved to accept the meeting minutes of October 28, 2025 as presented. Seconded by Mr. Davis. A
call for discussion was made. Seeing none, the motion passed with 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 member, Mr. Dale Tokuuke.
b. Electfon of Offices
Mr. Davis moved to elect Jason Eisert as Chairperson. Second, by Ms. Lin. A call for discussion was
made. Mr. Eisert accepted the nomination. Motion passed with a vote of 3:0.
Mr. Davis moved to elect Kimberly Lin as Vice Chair. Second, by Mr. Eisert. A call for discussion was
made. Ms. Lin accepted the nomination. Motion passed with 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
members, Corporatfon Counsel, and Real Property Tax agreed on scheduling the workshop on Tuesday,
July 14, 2026 at the Aupuni Center Conference Room located at 101 Pauahi Street in Hilo. At this tfme,
the Board requested going over the new Agricultural programs, market trends for commercial, condos,
TAX BOARD OF REVIEW
Minutes of March 11, 2026
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high-end and residentfal areas, Long-Term rentals and to review all changes to any other existfng
programs, to be included in the workshop agenda.
Real Property administratfon agreed to have suggested topics included, amongst all other informatfon
being discussed and reviewed for the Workshop.
Mr. Davis moved to hold the annual workshop training on July 14, 2026 at the Hilo Aupuni Center
Conference Room, and to the requested agenda items. Seconded by Mr. Eisert. A call for discussion
was made. Motion passed with a vote of 3:0.
d. Establishing Dates for the 2026 Tax Appeal Case Hearings
A list of tentatfve appeal hearing dates were distributed to the Board and others in attendance.
The available dates selected are as follows:
Hilo Kona
July 21-22,
August 11-12, 18-19, 4-5, 18-19,
September 1-2 1-2, 8-9, 15-16, 22-23, 29-30
October 6-7 6-7, 13-14, 20-21
The Board was informed that although the conference rooms were reserved on both sides of the island
for the same dates, not all dates will be utflized. The appeal hearing schedule will be determined based
on the number of appeals received for the year and the locatfon. 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 the B2 Conference Room, at the West Hawaii Civic Center.
A discussion took place between the Board members, Deputy Corporatfon Counsel and the Real
Property Tax Administratfon, of each party’s availability on the hearing dates provided.
Mr. Eisert moved to accept the changes to the 2026 Appeal Hearing dates, eliminating July 7-8; August
25-26; November 17-18. Second, by Ms. Lin. A call for discussion was made. Seeing none, the motion
passed with a vote of 3:0.
UPDATE ON BILLS RELATING TO REAL PROPERTY TAX
a. Real Property Tax Administrator, Lisa Miura, facilitated discussion on the legislatfve matters impactfng real
property taxatfon at the State and County levels. These topics included discussion on new Agricultural
changes, Long-Term Rental tax class, Private Roads, Ag Kupuna, Residentfal Tier III tax class, Aina Kupuna, HB
2147 on Constftutfonal Amendment on Residentfal Investment propertfes, and SB2702 on DHHL with Tax
Sale propertfes. (Info sheet was distributed)
ANNOUNCEMENTS
The next meetfng of the County of Hawaii Board of Review will be held on Tuesday, July 14, 2026, at the Aupuni
Center Conference Room (Time is yet to be determined), located at 101 Pauahi St, Hilo, Hawaii 96720.
EXECUTIVE SESSION
TAX BOARD OF REVIEW
Minutes of March 11, 2026
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No executfve session was called at this tfme.
ADJOURNMENT
Mr. Davis mentioned adjourning the meeting. Second, Ms. Lin. A call for questions was made. Seeing none, the
motion passed by (3:0). The meetfng was adjourned at 11:12 a.m.
Respectiully submitted,
Tyoany Tavares
Real Property Appeals Board Clerk