Wednesday, January 16, 2019
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Entries for 'Tom Yamachika'

Sunday, January 13, 2019
Zero-Based Budgeting
By Tom Yamachika @ 6:00 AM :: 438 Views :: Hawaii State Government

...Today, we examine “zero-based budgeting,” an idea that has been around for a while but was recently championed by House Finance Chair Sylvia Luke....  

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Sunday, January 06, 2019
So Did You Meet Your Goals This Year? -- Um, We Dunno
By Tom Yamachika @ 5:00 AM :: 405 Views :: Hawaii State Government

... the agencies are supposed to come up with a “variance report” that is supposed to list how much they were budgeted, how much was spent, and a narrative explanation for any significant difference ....

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Sunday, December 30, 2018
No, Killing a Special Fund Doesn’t Kill People
By Tom Yamachika @ 5:00 AM :: 595 Views :: Ethics, Hawaii State Government, Taxes

...DLNR needs to understand that the money in these funds isn’t “their” money. It’s taxpayer money....

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Sunday, December 23, 2018
Carbon Tax: Will You Fiddle While Paris Burns?
By Tom Yamachika @ 4:00 AM :: 768 Views :: Energy, Environment, Tax Credits, Taxes

...If enacted, the carbon tax would be the fifth special tax imposed on fuel....

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Sunday, December 16, 2018
The County Strikes Back (part 4)
By Tom Yamachika @ 5:00 AM :: 717 Views :: Maui County, Taxes, Tourism

...We continue with our series about a timeshare association suing Maui County seeking to invalidate its “Time Share” property classification, with the county then striking back.... 

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Sunday, December 09, 2018
The County Strikes Back (part 3)
By Tom Yamachika @ 5:01 AM :: 808 Views :: Maui County, Taxes, Tourism

...We continue with our series about a timeshare association suing the county, with the county then back assessing the association for $10 million.... 

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Sunday, December 02, 2018
The County Strikes Back (part 2)
By Tom Yamachika @ 4:00 AM :: 944 Views :: Maui County, Taxes, Tourism

...Timeshare association sues county; county then back assesses association for $10 million.... 

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Monday, November 26, 2018
The County Strikes Back (part 1)
By Tom Yamachika @ 2:03 PM :: 865 Views :: Maui County, Taxes, Tourism

...a long and hotly litigated property tax case from Maui....

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Sunday, November 18, 2018
Walden versus OHA’s LLCs
By Tom Yamachika @ 4:00 AM :: 1204 Views :: Ethics, OHA

...These companies received cash and property, including 1,600+ acres of land in Waimea Valley, from OHA....

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Sunday, November 11, 2018
Oh? Can’t We Keep HART’s Funding Sources “Pure”?
By Tom Yamachika @ 4:00 AM :: 1514 Views :: Rail, Taxes

...For a long time, I was wondering what the authors of 07-001 were smoking....

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Sunday, November 04, 2018
It’s Real Property Because We Said So!
By Tom Yamachika @ 5:00 AM :: 1314 Views :: Maui County, Energy, Taxes

...a case now pending in the Hawaii Supreme Court that may give us some insight on county real property taxes and their limits....

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Sunday, October 28, 2018
Take-Aways from the “Con-Am” Argument
By Tom Yamachika @ 5:00 AM :: 902 Views :: Taxes

...a prior Hawaii Supreme Court case, Cieri v. Leticia Query Realty, 80 Haw. 54 (1995), said, “[R]eal estate is, particularly in Hawai`i, both scarce and expensive. As a result, the purchase of real estate or a residence likely is the largest ‘investment’ a person in Hawai`i may make in a lifetime.”....

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Sunday, October 21, 2018
Do We Really Have a Spending Ceiling?
By Tom Yamachika @ 5:00 AM :: 779 Views :: Hawaii History, Taxes

...another provision that was passed by the 1978 Constitutional Convention to assure our fiscal health—and what our lawmakers have done to marginalize it....

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Sunday, October 14, 2018
General Income Tax Credit: How Legislators Subverted Will of 1978 ConCon
By Tom Yamachika @ 5:00 AM :: 956 Views :: Hawaii History, Tax Credits

...The saga of this credit tells us a little about a bold move undertaken in the 1978 Constitutional Convention and our lawmakers’ reaction....

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Sunday, October 07, 2018
Guess Which Agency May Be Forgoing Millions in Federal Dollars?
By Tom Yamachika @ 5:01 AM :: 1188 Views :: Education K-12, Health Care, Taxes

...It is very tempting for a DOE administrator to think, “There’s no benefit for us if we do all this work because the Legislature needs to fund us anyway...."

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Sunday, September 30, 2018
Guess Which Agency Can Impose State Tax?
By Tom Yamachika @ 5:01 AM :: 1478 Views :: Education K-12, Development, Taxes, Cost of Living

...This law, which we have discussed before, recently has been used to create a “school impact district” that goes from Kalihi to Ala Moana.... 

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Saturday, September 29, 2018
HSTA Rent Tax: 14 Groups Support Counties Appeal to Supreme Court
By Tom Yamachika @ 6:36 PM :: 1220 Views :: Education K-12, Taxes

...The Tax Foundation of Hawaii, a nonprofit taxpayer watchdog organization, together with 14 other organizations, businesses, and individuals, submitted a court filing supporting the Counties’ request that the Hawaii Supreme Court void the ballot measure for school funds....

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Sunday, September 23, 2018
Say It’s a Tax!
By Tom Yamachika @ 5:00 AM :: 1189 Views :: Education K-12, Ethics, Taxes

...the ballot question doesn’t say anything at all about tax.  Does that make the ballot question misleading or deceptive?....  

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Sunday, September 16, 2018
Historic Homes--$2M Tax Exemption Gift to 342 Households
By Tom Yamachika @ 5:00 AM :: 1235 Views :: Honolulu County, Taxes

...the City is giving the exemption to 342 homes and forgoing taxation on $600 million in property value, translating to a revenue loss exceeding $2 million....

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Sunday, September 09, 2018
Taking Exemptions Without Really Knowing
By Tom Yamachika @ 5:00 AM :: 806 Views :: Taxes

...These days, our General Excise Tax (GET) contains exemptions and reduced rates that are supposed to reflect commercial reality but often contain leaps of faith....

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Sunday, September 02, 2018
Kauai Cash Grab: Long wait for Homeowners Property Tax Exemption
By Tom Yamachika @ 5:00 AM :: 1433 Views :: Kauai County, Ethics, Taxes

...How long do you think it takes between buying a home on Kauai and having the “home exemption” effective for real property tax there?....

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Sunday, August 26, 2018
Raising Taxes Means Decreasing Prices?
By Tom Yamachika @ 5:00 AM :: 1214 Views :: Taxes, Cost of Living

...Maybe it’s just a question of semantics....

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Sunday, August 19, 2018
Cashing In on Production Credits
By Tom Yamachika @ 5:00 AM :: 840 Views :: Tax Credits

...48 productions registered for the credit, with estimated qualified expenditures north of $268 million in exchange for $55 million in tax credits....

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Sunday, August 12, 2018
Weekends Safe from Cackling Lawyers?
By Tom Yamachika @ 5:00 AM :: 1312 Views :: Honolulu County, Ethics, Taxes

Back in 2014, we wrote in this space about a nasty Honolulu City & County rule involving real property tax appeals....

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Sunday, August 05, 2018
Wayfair – Playing Catch-Up
By Tom Yamachika @ 5:00 AM :: 1396 Views :: Small Business, Taxes

...One good thing is that Hawaii has made its position known early, so that those businesses who choose to compete in our marketplace will know what the rules are....

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Sunday, July 29, 2018
The Wayfair Switch in Time
By Tom Yamachika @ 5:00 AM :: 1221 Views :: Small Business, Taxes

...In late June, the U.S. Supreme Court decided the Wayfair v. South Dakota case. It was a huge turning point in constitutional law involving the ability of states to tax “online sellers”....

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Sunday, July 22, 2018
Who Can We Beat Up with Property Tax?
By Tom Yamachika @ 5:00 AM :: 1287 Views :: Taxes

....the possibility of new state-mandated property taxes....

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Sunday, July 15, 2018
HB2748: $500,000,000 Hole in Budget
By Tom Yamachika @ 5:00 AM :: 1687 Views :: Development, Tax Credits

... $200 million, or most of it, is headed out the door with no visible means of getting it back.....

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Sunday, July 08, 2018
If You Don’t Rock the Boat, How Do You Change Its Direction?
By Tom Yamachika @ 5:00 AM :: 1523 Views :: First Amendment, Hawaii State Government

...When many of us in Hawaii grew up, we were taught to go with the flow....

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Sunday, July 01, 2018
It’s Not Easy Bein’ — an Employer
By Tom Yamachika @ 5:00 AM :: 1556 Views :: Labor, Small Business

...Before I hire the worker, I need to comply with laws saying what I can and can’t ask the prospective employee....

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Sunday, June 17, 2018
Can’t You Just Change the Agenda?
By Tom Yamachika @ 5:00 AM :: 1913 Views :: Ethics, Rail

...Recently, State Auditor Les Kondo shocked the public and some Honolulu Authority for Rapid Transportation (HART) Board members when he charged, at a HART board meeting, that HART employees had been required to record all interviews with State Auditor personnel....

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Sunday, June 10, 2018
What Does State Constitution Say About Balanced Budget?
By Tom Yamachika @ 5:00 AM :: 1410 Views :: Ethics, Hawaii State Government

...here is a question for you....

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Sunday, June 03, 2018
The California Stupidity Fund, Part 2
By Tom Yamachika @ 5:00 AM :: 1656 Views :: Tax Credits, Taxes

...Now, the IRS and the U.S. Treasury have indicated that they are going to weigh in....

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Sunday, May 27, 2018
We Can’t See It or Touch It, But We Can Tax It!
By Tom Yamachika @ 4:00 AM :: 1658 Views :: Small Business, Taxes

...HB 2416 applies Hawaii Use Tax to intangible property....

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Sunday, May 20, 2018
Finding the Magic Bullet: City’s Share of Rail Administrative Costs
By Tom Yamachika @ 4:00 AM :: 1934 Views :: Honolulu County, Rail, Taxes

...In a recent hearing in the Honolulu City Council’s Budget Committee, council leaders say that they might have found a “magic bullet”....

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Sunday, May 13, 2018
​Reactionary Reaction to Resort Fees
By Tom Yamachika @ 4:00 AM :: 1637 Views :: Taxes, Tourism

...SB 2699 proposes to make “resort fees” subject to our Transient Accommodations Tax (TAT)....

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Sunday, May 06, 2018
Letting the Genie Out of the Bottle…for Our Keiki?
By Tom Yamachika @ 5:00 AM :: 1499 Views :: Education K-12, Taxes

...The amendment, if approved by the voters, does not define what investment real property is. Nor does it contain any limitations on the taxing power. Almost all the details are left up to the state legislature....

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Sunday, April 29, 2018
HB2432: The Tax Office Said So, So It Must Be True!
By Tom Yamachika @ 4:01 AM :: 1709 Views :: Taxes, Tourism

...HB 2432, one of the bills actively being considered this session, proposes to hike the “transient occupancy tax,” or TOT, by an as-yet-unspecified amount....

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Sunday, April 22, 2018
Mighty Morphin Power Bills!
By Tom Yamachika @ 5:00 AM :: 1505 Views :: Ethics, Taxes

...lots of surprises as lawmakers press forward....

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Sunday, April 15, 2018
220% Conveyance Tax Hike: HB207 Gut n Replace
By Tom Yamachika @ 5:00 AM :: 2187 Views :: Ethics, Taxes

...The Feds Gave You a Break? Now We, the State, Can Turn the Screws!....

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Sunday, April 08, 2018
Can Government Avoid Its Responsibilities with LLCs?
By Tom Yamachika @ 5:00 AM :: 1603 Views :: Ethics, OHA

... Can you say 'ankle shackles?' ....

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Sunday, April 01, 2018
Financial Planning for a $200M Per Year Deficit?
By Tom Yamachika @ 5:00 AM :: 1265 Views :: Taxes

...why do we have a current state financial plan that spends more than $200 million every year over available revenues?....

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Sunday, March 25, 2018
The California Stupidity Fund
By Tom Yamachika @ 5:00 AM :: 1880 Views :: Taxes

...California is now trying to enact a workaround, and some Hawaii lawmakers are actively considering similar legislation....

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Sunday, March 18, 2018
An Opportunity for Opportunity Zones
By Tom Yamachika @ 5:00 AM :: 1511 Views :: Tax Credits

...Ige needs to take action by March 21, 2018 to take advantage of "qualified opportunity zones"....

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Sunday, March 11, 2018
Groundhog Day in the Hawaii Senate
By Tom Yamachika @ 4:00 AM :: 1356 Views :: Taxes

... “It wasn’t that long ago that I was before this same committee testifying on a very similar bill on the very same tax provision, seeking to do the very same thing....”

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Sunday, March 04, 2018
By the Way, Could We Have $50 Million More?
By Tom Yamachika @ 4:00 AM :: 2102 Views :: Hawaii State Government, Taxes, Tourism

...In the middle of this process, sometimes a letter from the Governor arrives saying, “We need to make some adjustments...."

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Sunday, February 25, 2018
Teachers Union Grabs for Billion Dollar Slush Fund
By Tom Yamachika @ 4:00 AM :: 2077 Views :: Education K-12, Taxes

...Do the problems in our classrooms have anything to do with special funds at all?....

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Sunday, February 18, 2018
Trump Tax In Hawaii?
By Tom Yamachika @ 4:00 AM :: 1964 Views :: Hawaii State Government, Taxes

...how to adapt the new federal tax law changes to Hawaii....

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Sunday, February 11, 2018
​The Value of a Refundable Credit
By Tom Yamachika @ 4:00 AM :: 1655 Views :: Tax Credits

...In the 2017 legislative session, our legislature passed an earned income tax credit (EITC)....

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Sunday, February 04, 2018
How Much Does a Crosswalk Cost?
By Tom Yamachika @ 4:00 AM :: 1545 Views :: Hawaii State Government

...Senate Bill 2004, tells the story of just one signalized crosswalk yet to be built....

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