The Honolulu City Council‘s Budget Committee is holding a special meeting Tuesday specifically to discuss the city’s real property tax system, including recommendations from the advisory commission that met last year.

The commission, after taking public written testimony for a month, submitted its final report to the Council this week. It includes the suggestion that the city overhaul its property tax system to eliminate many exemptions, like those that reward home ownership or reduce the burden on elderly taxpayers.

The commission said those exemptions have nothing to do with taxpayers’ ability to pay, and create inefficiencies and inequities in the system.