HomeMy WebLinkAbout2012-03-06 BOR Meeting MinutesCOUNTY OF HAWAII
TAX BOARD OF REVIEW
MEETING MINUTES — Organizational Meeting
Tuesday, March 6, 2012
Real Property Tax Conference Room
101 Pauahi Street, Suite 4, Hilo, Hawaii
CALL TO ORDER:
Chairman Albert Kualii called the meeting to order at 10:05 a.m.
Present were: Board Members Wesley Takai, Scott Church and Michael
D'Amico; Craig Masuda, Deputy Corporation Counsel; Stanley Sitko, Real
Property Tax Administrator, Michael McCall, Real Property Tax Assistant
Administrator; and Elizabeth (Nina) Swain, Board Secretary.
No members from the public were in attendance.
STATEMENTS FROM THE PUBLIC: No statements were made.
APPROVAL OF MINUTES:
Minutes from the complaint and appeal hearings held on November 15, 2011,
were distributed to the Board Members prior to the meeting for their review.
Mr. Takai noted the following correction to the minutes:
• Pg. 4 Case No. 17727
Correction: change "Mr. Ford" to "Mrs. Ford"
Mr. Takai moved to accept the minutes of the November 15, 2011 hearings
as corrected. Seconded by Mr. D'Amico. A call for discussion was made.
Motion passed by a vote of 4:0.
OLD BUSINESS: No old business discussed.
NEW BUSINESS:
• Welcome Any New Board Members.
Mr. Masuda provided the Members with an update as to the status of the
filling of the one (1) vacancy. One application was received, however,
after discovering the time commitment required to attend meetings the
applicant withdrew their application. Mr. Masuda requested assistance
from the Members in seeking out candidates for the vacant position and
informing them of the application available on-line to apply.
• Election of Officers.
Mr. Takai nominated Mr. Kualii as Chairman. No other nominations were
received for the Chairman position
Mr. Takai moved to elect Mr. Kualii as Chairman. Seconded by Mr.
Church. A call for discussion was made. Motion passed by a vote of
4:0.
Mr. D'Amico nominated Mr. Takai as Vice -Chairman. No other
nominations were received for the Vice -Chairman position
Mr. D'Amico moved to elect Mr. Takai as Vice -Chairman. Seconded
by Mr. Kualii. A call for discussion was made. Motion passed by a
vote of 4:0.
• Establishing Dates for 2011 Tax Appeal Case Hearings.
A list of the tentative appeal hearing dates was distributed to the
Members. The dates are as follows:
Hilo: July 18, 19; August 22, 13; September 25, 26; October 16, 17;
November 28, 29
Kona: July 10, 11, 24, 25; August 7, 8, 28, 29; September 11, 12, 18, 19;
October 23, 247 307 31; November 13, 14; December 11, 12
Hilo hearings will be held at the Aupuni Center Conference Room in the
Aupuni Center and at the Puna Conference Room in the County Building.
Kona hearings will be held at the Department of Liquor Control
Conference Room in the West Hawaii Civic Center.
Mr. Church and Mr. Takai informed the Members of dates that they would
not be able to attend due to personal commitments.
• Establishing Workshop Date, Place and Agenda.
A discussion was held amongst the Members as to the date and place of
the Annual Board of Review Workshop. It was decided that the Workshop
will be held on June 5, 2012, from 10:00 a.m. to 2:00 p.m., in the Mala
Ikena Room at the Hilo Hawaiian Hotel. Topics for workshop agenda
items are to be sent to Ms. Swain. A discussion was also held as to the
State Board of Review Conference tentatively scheduled to be held on
either May 18th or 25th on Oahu.
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• Discussion of Bills Relating to Assessments.
Mr. Masuda reported that there were no legislative bills pending that would
impact the Real Property Tax office or the Board of Review.
• General Legal Discussion and Training.
Mr. Masuda presented training material to the Members on the duties,
procedures and responsibilities of the Board of Review. Discussion held
amongst the Members and Mr. Masuda as to implementing the new rules
of the Board specifically the five minute time limit set for presentations.
Enforcement of the five minute rule will be included in the written and
verbal instructions that appellants and appraisers receive at all hearings.
• Comments from Real Property Tax Administrator
Mr. Sitko stated that the division is working closely with the appraisers as
almost one-third of the staff is newly hired. Administrators are working on
training and will try to hold smaller workshops with all appraisers to have
uniformity in their appeal presentations. Board Members stated their
concern as to all appraisers having the same format in presentations
including the additional information that was requested of the Board in
their annual report. Mr. Sitko assured the Members that appraisers will be
prepared to provide the Board with the necessary information.
• Other Miscellaneous Reports and Comments
o Letter Received from Wallace Rodecker
Mr. McCall informed the Board that a letter dated February 29,
2012 was received by the Real Property Tax office addressed to
the Tax Board of Review from Wallace Rodecker regarding
overpayment of property taxes for Tax Map Key 1-1-030-056-0000.
The letter was read into the record and discussed amongst the
Members with Mr. Masuda. It was stated that a letter should be
sent to Mr. Rodecker from Chairman Kualii informing him as to the
Board not having jurisdiction over the payment of property taxes.
Further, the letter should be forwarded to Mr. McCall for a response
from the Real Property Tax office.
Mr. Takai moved to have a letter be sent to Mr. Rodecker from
Chairman Kualii as to the non -jurisdiction of the Board on tax
matters and informing the taxpayer that his letter will be
forwarded to the tax office for further response. Seconded by
Mr. Church. A call for discussion was made. Motion passed
by a vote of 4:0.
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ADJOURNMENT:
Meeting was adjourned at 11:30 a.m.
Respectfully submitted,
E. Niyw/Swct,�w
Elizabeth (Nina) Swain, Secretary