HI HB1828

Reduces taxation board of review membership from no more than ten to exactly three salaried members serving six-year terms, with a limit of three consecutive terms per member.

Requires the board chairperson to be either an attorney with ten years of experience in taxation and litigation licensed in Hawaii, or a certified public accountant with ten years of public accounting experience in the State.

Changes quorum requirement from three members to two members and allows board decisions to be validated by majority vote of members who heard the appeal, rather than requiring unanimous or supermajority approval.

Converts board meetings to contested case hearings under Hawaii Revised Statutes section 91-9 with specified notice requirements, including posting notices on the department of taxation website for fifteen days before hearings.

Establishes three full-time equivalent board member positions and authorizes two additional staff positions for administrative or legal support, with appropriations from general revenues for fiscal year 2022-2023; effective July 1, 2050.