![]() We recommend RPT identify and prepare a record of debts that it determines to be uncollectible and to write those debts off annually to ensure the accuracy of tax rolls.Ħ. We recommend RPT develop procedures to obtain and collect through civil judgment.ĥ. When the Director of Finance has reviewed a case and granted an exception.Ĥ. An agreed-upon payment arrangement has been established.ī. We recommend RPT amend Hawaiʻi County Code Chapter 19 to include language that suspends homeowner exemptions for tax delinquencies that are outstanding over a year, except where:Ī. We recommend that RPT establish payment arrangements to resolve delinquent property-tax debts as one of its primary activities and develop a system to ensure effective management.ģ. RPT should develop additional qualitative and quantitative key performance indicators (KPIs) for each of its functional business areas to inform stakeholders.Ģ.**Hawaiʻi County Tax Calculation Summary Report 2019 Assessment Valuation and Rate Result Comparison. **RPT FY2021 Statistical Information Table 7 Update Eff 18 May 22. *Total revenues recorded $ 508,950,959 p34 ACFR, Statement of Revenues, Expenditures, and Changes in Fund Balances provided courtesy Department of Finance. Based on these conditions, we worked with the division to offer the following eleven (11) recommendations addressing specific functional areas of operations, problematic parcels, and Chapter 19 of the Hawaiʻi County Code to strengthen RPT’s effectiveness. ![]() Some factors are beyond RPT’s control, while others are not effectively addressed through policy or procedure. While Chapter 19 of the Hawaiʻi County Code would lead most to conclude that there are two distinct paths for collections: on-time and delinquent, with clear remedies for both, in practice, collections are much more complex. RPT FY2021 Statistical Information Table 7 Update Eff 18 May 22., Graph 1 Courtesy County Auditor $9.5 million in delinquent outstanding taxes are owed from a period between FY1976 to FY2011. When authority was delegated to county governments in 1981, RPT acquired debts dating back to 1976, some of which still show as actively owing. The county can send tax bills to government lessees, but RPT is unable to foreclosure.īefore 1981 all real property tax collections were assessed and collected by the State Department of Taxation. To further complicate matters, large numbers of delinquent parcels are state-owned properties. RPT’s collection system will function most effectively when it can distinguish the difference between unable and unwilling and has developed tools to handle either scenario. In those cases, RPT should have graduated consequences to incentivize participation. Alternatively, sometimes taxpayers are unwilling to meet their tax obligations. In those cases, RPT needs to have flexibility to help the taxpayer recover. Sometimes, taxpayers are unable to meet their immediate tax obligations. While most assessments are straightforward with billing and subsequent collection taking place every six months, an increasing number of delinquencies are requiring more of RPT’s finite time and attention. Real property tax collections are the primary source of revenue for the County of Hawaiʻi, generating over $355 million and accounting for nearly 70% of General Fund revenues in FY2021 *. The Real Property Tax Division (RPT) is tasked with assessing, managing, and collecting from approximately 140,698 parcels. Public Documents & Council Records User Instructions +. ![]()
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