STAND. COM. REP. NO. 1023
RE: S.B. No. 1204
Honorable Scott K. Saiki
Speaker, House of Representatives
Thirty-First State Legislature
Regular Session of 2021
State of Hawaii
Your Committee on Economic Development, to which was referred S.B. No. 1204, S.D. 2, entitled:
"A BILL FOR AN ACT RELATING TO TAX APPEALS,"
begs leave to report as follows:
(1) Replace the four District Taxation Boards of Review with a single statewide Taxation Board of Review consisting of ten members to be appointed by the Governor; and
(2) Authorize taxpayers and others appearing before the Taxation Board of Review to participate using cost-efficient means such as teleconferencing.
Your Committee finds that existing laws regarding the Boards of Review for each taxation district have resulted in overwhelming challenges in the taxation appeals process. This measure replaces the four district boards with a single, statewide Taxation Board of Review, which will improve efficiency in tax administration and ensure Hawaii taxpayers are able to have their tax appeals decided expeditiously.
Your Committee has amended this measure by making technical, nonsubstantive amendments for the purposes of clarity, consistency, and style.
As affirmed by the record of votes of the members of your Committee on Economic Development that is attached to this report, your Committee is in accord with the intent and purpose of S.B. No. 1204, S.D. 2, as amended herein, and recommends that it pass Second Reading in the form attached hereto as S.B. No. 1204, S.D. 2, H.D. 1, and be referred to your Committee on Judiciary & Hawaiian Affairs.
Respectfully submitted on behalf of the members of the Committee on Economic Development,
SEAN QUINLAN, Chair