U Memo 18-3Posted on Jan 19, 2018 in Informal Opinions - UIPA Opinions
U Memo 18-3
January 19, 2018
Assessed Real Property Values
Requester asked whether the County of Kauai Department of Finance’s policy of providing a single assessment of a parcel’s whole value rather than separate assessments for land and improvements (Allocated Assessments) was legal under the UIPA. OIP found that the Department may continue to issue single assessments in accordance with its policy. However, because real property tax assessments are “real property tax information” that is public under section 92F‑12(a)(5), HRS, when the Department receives UIPA requests for Allocated Assessments, it should provide them if it maintains them. If it does not maintain Allocated Assessments, it should provide them only if they are readily retrievable in the form requested.