DATE: Tuesday, March 29, 2022

TIME: 10:00 a.m.

PLACE: Puna Conference Room, County Building 25 Aupuni Street Ste 1501, Hilo, HI 96720

NOTE: Based on Governor Ige’s announcement, it is anticipated that the mask mandate will be discontinued effective March 26, 2022.

AGENDA

I. Call to Order

II. Statements from the Public In order to comply with the physical distancing requirements, public testimony will be allowed one person at a time.

III. Approval of Minutes 
      a. October 19, 2021 (Complaint Hearing) 

IV. Old Business

V. New Business 
     a. Welcome Any New Board Members
     b. Election of Officers 
     c. Establishing Dates for 2022 Tax Appeal Case Hearings Restructure: AM – Active cases and PM Withdrawals & Settlements 
     d. Establishing Workshop Date, Place, and Agenda 
     e. Discussion of any Bills Relating to Assessments

VII. Executive Session 
With reference to the agenda items listed, one or more executive meetings are anticipated. In particular, the Board of Review anticipates it may consult with the Board’s attorney on questions and issues pertaining to the Board’s powers, duties, privileges, immunities, and liabilities. Therefore, pursuant to Hawai’i Revised Statutes (“HRS”) Sections 92-5(a)(4), the agenda items listed may be considered in Executive Session. 

VIII. Announcements

IX. Adjournment

The Statewide Board of Taxation Review was established on June 28, 2021, pursuant to Hawaii Revised Statutes (HRS) sections 26-10(d) and 232-6 (as amended by Act 118, Session Laws of Hawaii 2021). Prior to June 28, 2021, separate Boards existed for each taxation district.

The Board is required to meet in each taxation district (Oahu, Maui, Hawaii, Kauai) at least once annually. Taxpayers and other participants before the Board may appear by phone or online if they are unable to appear in person.

The Board of Taxation Review meets to informally hear and decide disputes between taxpayers and the tax assessor as an alternative to filing a formal appeal with the Hawaii Tax Appeals Court. The Board is empowered to hear cases on a broad range of issues except for matters involving the United States Constitution or the laws of the United States. Because of the informal nature of the hearings, taxpayers often make their arguments to the Boards without having an attorney. Additionally, no transcripts of the proceedings are made, and the decisions are not published.

Either the taxpayer or the Department may appeal a Board of Review decision to the Tax Appeals Court. However, if the taxpayer is appealing an adverse decision of the Board of Taxation Review, then the taxpayer must pay the assessed tax, penalty, and interest before filing the appeal. Appeals to and from the Board of Taxation Review are made pursuant to HRS chapter 232.

The Board consists of ten members who are appointed by the Governor and confirmed by the Senate for four-year terms, with three members required for quorum at any hearing. For their service, Board of Taxation Review members receive a nominal $10 for each day they attend plus travel expenses.