Category Archives: Appeals (HRS 232)

SB 2378

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

HB 1828 HD 2

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

HB 2176 HD 1

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

HB 2176, SB 3144

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

HB 1828, SB 2476

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

SB 1204, HD1

SUBJECT:  APPEALS, Consolidate district boards of review

BILL NUMBER:  SB 1204, HD1

INTRODUCED BY:  House Committee on Economic Development

EXECUTIVE SUMMARY:  Replaces the four district tax boards of review with a single statewide board of review appointed by the Governor, consisting of ten members with three required for quorum. Authorizes board members and taxpayers to appear and conduct official business using cost-saving measures such as teleconferencing.

Continue reading SB 1204, HD1

SB 1204, SD2

SUBJECT:  APPEALS, Consolidate district boards of review

BILL NUMBER:  SB 1204, SD2

INTRODUCED BY:  Senate Committees on Ways and Means and Judiciary

EXECUTIVE SUMMARY:  Replaces the four district tax boards of review with a single statewide board of review appointed by the Governor, consisting of ten members with three required for quorum. Authorizes board members and taxpayers to appear and conduct official business using cost-saving measures such as teleconferencing.

Continue reading SB 1204, SD2

SB 1204, SD1

SUBJECT:  APPEALS, Consolidate district boards of review

BILL NUMBER:  SB 1204, SD1

INTRODUCED BY:  Senate Committee on Government Operations

EXECUTIVE SUMMARY:  Replaces the four district tax boards of review with a single statewide board of review appointed by the Governor, consisting of ten members with three required for quorum. Authorizes board members and taxpayers to appear and conduct official business using cost-saving measures such as teleconferencing.

Continue reading SB 1204, SD1