HI SB2476

Reduces the Taxation Board of Review from ten members to three full-time members, with a minimum of two members required to constitute a quorum.

Establishes full-time compensation for board members based on percentages of the director of taxation's salary: chairperson at 85% and other members at 90% of chairperson's salary.

Requires board decisions to be validated by a majority concurrence of members who heard the appeal, and clarifies that hearings are contested case proceedings under Hawaii's administrative procedure law.

Modifies notice requirements to allow posting on the department's website for 15 days instead of requiring return receipts, and permits remote participation via teleconference.

Appropriates $518,452 for fiscal year 2022-2023 to fund three full-time board member positions and up to two full-time staff positions to support the board.