S.B. 2378 Summary

• Reduces the taxation board of review from no more than ten members to three salaried, full-time members appointed for six-year terms, effective January 1, 2023.

• Requires the board chairperson to be either a licensed attorney or certified public accountant with state experience, and limits all members to a maximum of three consecutive terms.

• Sets board member compensation with the chairperson earning 85% of the director of taxation's salary and other members earning 90% of the chairperson's salary.

• Requires a quorum of two members, establishes appeals as contested case hearings under Hawaii Administrative Procedure Act § 91-9, and mandates written notice posted on the board's website for 15 days before hearings.

• Appropriates $518,542 for fiscal year 2022-2023 for board member salaries, administrative support staff (up to 2.0 FTE positions), and associated costs.