CONFERENCE COMMITTEE REP. NO. 135

 

Honolulu, Hawaii

                 , 2021

 

RE:    S.B. No. 1204

       S.D. 2

       H.D. 2

       C.D. 1

 

 

 

Honorable Ronald D. Kouchi

President of the Senate

Thirty-First State Legislature

Regular Session of 2021

State of Hawaii

 

Honorable Scott K. Saiki

Speaker, House of Representatives

Thirty-First State Legislature

Regular Session of 2021

State of Hawaii

 

Sirs:

 

     Your Committee on Conference on the disagreeing vote of the Senate to the amendments proposed by the House of Representatives in S.B. No. 1204, S.D. 2, H.D. 2, entitled:

 

"A BILL FOR AN ACT RELATING TO TAX APPEALS,"

 

having met, and after full and free discussion, has agreed to recommend and does recommend to the respective Houses the final passage of this bill in an amended form.

 

     The purpose of this measure is to:

 

     (1)  Replace the four district taxation boards of review with a single statewide Taxation Board of Review consisting of up to ten residents to be appointed by the Governor;

 

     (2)  Authorize the Governor to appoint temporary board members during regular members' temporary absence from the State, recusal, or illness;

 

     (3)  Require a quorum of at least three board members for any meeting or proceeding;

 

     (4)  Authorize taxpayers and others appearing before the Taxation Board of Review to participate using cost-efficient means, such as teleconferencing;

 

     (5)  Require all decisions of the Taxation Board of Review to be reduced to writing and state the Board's findings of fact and conclusions of law separately; and

 

     (6)  Repeal the requirement that the assessor prepare the notice of appeal upon the request of the taxpayer.

 

     Your Committee on Conference finds that the laws regarding the boards of review for each taxation district have inadvertently rendered the taxation appeal process practically inoperable.  Your Committee on Conference further finds that replacing the four district boards of review with a single, statewide Taxation Board of Review will address and solve the existing boards' current inability to achieve regular and consistent quorum and increase the limited pool of candidates who are qualified and willing to serve.

 

     Your Committee on Conference has amended this measure by making it effective upon its approval.

 

     As affirmed by the record of votes of the managers of your Committee on Conference that is attached to this report, your Committee on Conference is in accord with the intent and purpose of S.B. No. 1204, S.D. 2, H.D. 2, as amended herein, and recommends that it pass Final Reading in the form attached hereto as S.B. No. 1204, S.D. 2, H.D. 2, C.D. 1.

 


Respectfully submitted on behalf of the managers:

 

ON THE PART OF THE HOUSE

 

ON THE PART OF THE SENATE

 

____________________________

SEAN QUINLAN

Co-Chair

 

____________________________

SHARON MORIWAKI

Chair

____________________________

SCOT Z. MATAYOSHI

Co-Chair

 

____________________________

GILBERT S.C. KEITH-AGARAN

Co-Chair

____________________________

DANIEL HOLT

Co-Chair

 

____________________________

KARL RHOADS

Co-Chair