SUBJECT:  APPEALS, Change Taxation Board of Review to Three Paid Members

BILL NUMBER:  SB 2378 HD 2

INTRODUCED BY: House Committee on Judiciary & Hawaiian Affairs

EXECUTIVE SUMMARY:   Adjusts membership of the State Taxation Board of Review to three paid, full-time members, and sets a two-member quorum. Establishes compensation schedule for board members. Authorizes board members to validate board actions by a majority of the members who heard the appeal. Clarifies that board meetings are contested case hearings and provides notice requirements. Clarifies the legal and evidentiary framework the board may use in reaching its decisions. It seems a bit early to be changing the system yet again, after a bill to consolidate the district boards of review into a statewide one was enacted only last year. Continue reading SB 2378 HD 2 →

SUBJECT:  APPEALS, Change Taxation Board of Review to Three Paid Members

BILL NUMBER:  HB 1828 SD 1

INTRODUCED BY: Senate Committee on Judiciary

EXECUTIVE SUMMARY:   Beginning 1/1/2023, amends the membership, composition, compensation, and duties of the taxation board of review. Amends quorum requirements. Authorizes members of the taxation board of review to validate the board’s actions with a concurrence of the majority of members who heard the appeal. Specifies that board meetings are contested case hearings with certain notice requirements. Clarifies the legal and evidentiary framework for the board to use when making decisions. Appropriates funds to the department of taxation to establish staff positions. It seems a bit early to be changing the system yet again, after a bill to consolidate the district boards of review into a statewide one was enacted only last year. Continue reading HB 1828 SD 1 →

SUBJECT:  APPEALS, Change Taxation Board of Review to Three Paid Members

BILL NUMBER:  HB 1828 HD 3

INTRODUCED BY: House Committee on Finance

EXECUTIVE SUMMARY:   Beginning 1/1/2023, amends the membership, composition, compensation, and duties of the taxation board of review. Amends quorum requirements. Authorizes members of the taxation board of review to validate the board’s actions with a concurrence of the majority of members who heard the appeal. Specifies that board meetings are contested case hearings with certain notice requirements. Clarifies the legal and evidentiary framework for the board to use when making decisions. Appropriates funds to the department of taxation to establish staff positions. It seems a bit early to be changing the system yet again, after a bill to consolidate the district boards of review into a statewide one was enacted only last year. Continue reading HB 1828 HD 3 →

SUBJECT:  APPEALS, Change Taxation Board of Review to Three Paid Members

BILL NUMBER:  SB 2378 SD 1

INTRODUCED BY: Senate Committees on Ways & Means and Judiciary

EXECUTIVE SUMMARY:   Adjusts membership of the State Taxation Board of Review to three paid, full-time members, and sets a two-member quorum. Establishes compensation schedule for board members. Authorizes board members to validate board actions by a majority of the members who heard the appeal. Clarifies that board meetings are contested case hearings and provides notice requirements. Clarifies the legal and evidentiary framework the board may use in reaching its decisions. It seems a bit early to be changing the system yet again, after a bill to consolidate the district boards of review into a statewide one was enacted only last year. Continue reading SB 2378 SD 1 →

SUBJECT:  APPEALS, Change Taxation Board of Review to Three Paid Members

BILL NUMBER:  SB 2378

INTRODUCED BY: MORIWAKI, DECOITE, MISALUCHA, Keith-Agaran, San Buenaventura

EXECUTIVE SUMMARY:   Adjusts membership of the State Taxation Board of Review to three paid, full-time members, and sets a two-member quorum. Establishes compensation schedule for board members. Authorizes board members to validate board actions by a majority of the members who heard the appeal. Clarifies that board meetings are contested case hearings and provides notice requirements. Clarifies the legal and evidentiary framework the board may use in reaching its decisions. It seems a bit early to be changing the system yet again, after a bill to consolidate the district boards of review into a statewide one was enacted only last year. Continue reading SB 2378 →

SUBJECT:  APPEALS, Change Taxation Board of Review to Three Paid Members

BILL NUMBER:  HB 1828 HD 2

INTRODUCED BY: House Committee on Judiciary & Hawaiian Affairs

EXECUTIVE SUMMARY:   Beginning 1/1/2023, amends the membership, composition, compensation, and duties of the taxation board of review. Amends quorum requirements. Authorizes members of the taxation board of review to validate the board’s actions with a concurrence of the majority of members who heard the appeal. Specifies that board meetings are contested case hearings with certain notice requirements. Clarifies the legal and evidentiary framework for the board to use when making decisions. Appropriates funds to the department of taxation to establish staff positions. It seems a bit early to be changing the system yet again, after a bill to consolidate the district boards of review into a statewide one was enacted only last year.

Continue reading HB 1828 HD 2 →

SUBJECT:  APPEALS, Board of Review as Contested Case Hearings

BILL NUMBER:  HB 2176 HD 1

INTRODUCED BY: House Committee on Consumer Protection & Commerce

EXECUTIVE SUMMARY:   Authorizes the members of the State Taxation Board of Review to validate the board’s actions with a concurrence of the majority of members who heard the appeal. Clarifies that board meetings are contested case hearings and provides notice requirements. Clarifies the legal and evidentiary framework the board may use in reaching its decisions.

Continue reading HB 2176 HD 1 →

SUBJECT:  APPEALS, Board of Review as Contested Case Hearings

BILL NUMBER:  HB 2176, SB 3144

INTRODUCED BY: HB by SAIKI by request, SB by KOUCHI by request

EXECUTIVE SUMMARY:   Authorizes the members of the State Taxation Board of Review to validate the board’s actions with a concurrence of the majority of members who heard the appeal. Clarifies that board meetings are contested case hearings and provides notice requirements. Clarifies the legal and evidentiary framework the board may use in reaching its decisions.

Continue reading HB 2176, SB 3144 →

SUBJECT:  APPEALS, Change Taxation Board of Review to Three Paid Members

BILL NUMBER:  HB 1828, SB 2476

INTRODUCED BY: HB by YAMASHITA, SB by DELA CRUZ, CHANG, KEITH-AGARAN, MISALUCHA, MORIWAKI, Gabbard, Wakai

EXECUTIVE SUMMARY:   Reduces the size of the Taxation Board of Review from ten members to three, with at least two members required for quorum. Establishes that the members shall be full-time employees, with compensation based on a percentage of the salary of the director of taxation. Authorizes the members of the Taxation Board of Review to validate the board’s actions with a concurrence of the majority of members who heard the appeal. Clarifies that board meetings are contested case hearings and provides notice requirements. Clarifies the legal and evidentiary framework the board shall use in reaching its decisions. Appropriates moneys to the Department of Taxation to establish three full-time equivalent Taxation Board of Review members and two full-time equivalent staff positions. It seems a bit early to be changing the system yet again, after a bill to consolidate the district boards of review into a statewide one was enacted only last year.

Continue reading HB 1828, SB 2476 →

SUBJECT:  APPEALS, Taxation of Costs

BILL NUMBER:  SB 384, HD1

INTRODUCED BY:  House Committee on Judiciary and Hawaiian Affairs

EXECUTIVE SUMMARY:  The bill appears intended to clarify that filing fees for tax appeals are nonrefundable and that no deposits are required for tax appeals.  The substantive effect of the bill is far different, as explained below.

Continue reading SB 384, HD1 →