Sixty-four-year-old Lowell Kalapa died the day before the end of 2013.

The new year starts with a remembrance.

When he was being candid, Lowell Kalapa, president and executive director of the Tax Foundation of Hawaii, was unquotable.

While no newspaper’s legal department would tolerate Kalapa’s devastating characterizations of Honolulu’s politicians and business elite, getting the lowdown from Lowell was always a treat.

Fashioning his quotes into something for a family newspaper took a bit of negotiating, but learning Kalapa’s view on state financial policy, tax theory and practice was worth the effort.

All politicians can talk a good game, but how they really spend the money, how they decide to take your money and the choices made are what make boring tax stories important.

For someone who will be remembered as Hawaii’s outspoken defender of the taxpayer and crusader for government efficiency, Kalapa’s bio would make him appear to be the classic bleeding-heart. He was president of nonprofit public housing corporations and a board member on child welfare, family peace and safe neighborhood programs.

Few hard-eyed tax experts also win awards from the National Association of Social Workers as Kalapa did in 2012.

Most important to Kalapa was building the local community — and that is why he was on the boards of the Native Hawaiian Revolving Loan Fund, the Hawaii State Federal Credit Union, Kawaiahao Church, Queen Liliuokalani Children’s Center, The Casey Family Program Community Resource Council, Friends of Foster Kids and the Good Beginnings Alliance.

Kalapa always appreciated good Mexican food and he and I always made sure we started watching the new legislative session every January after a good lunch at the newest Tex-Mex place we could find.

"I always told him he was half-Chicano," recalled Michael O’Malley, tax foundation chairman.

Former Big Island Republican legislator and businessman Richard Henderson recalled how Kalapa took over as head of the private tax foundation from the retiring long-time director Fred Bennion in 1979.

"He was always the guy who could give you the impact of any tax-law change. I considered him a very reliable source of any information on tax legislation. I don’t think he was partisan," Henderson said.

Kalapa also was not one of Honolulu’s sensitive souls.

"He could be an irascible curmudgeon, but there was no other voice like his in town," said O’Malley.

"Not everyone liked what he said. Sometimes those blunt comments made our job when we were raising funds for the foundation more difficult," O’Malley admitted.

Even in Honolulu’s business circles, Kalapa refused to bow to the influential if he thought they were not supporting valid tax policies.

"As a consequence, some positions he took put him in disfavor with some of the big guys in town. So I had great respect for him," said Henderson.

For instance, Hawaii is one of a few states that taxes all citizens, even those at the poverty level — something that former Gov. Linda Lingle tried to change and an attempt that Kalapa supported.

"We always say we are helping the poor, but we are taxing the poor," Kalapa said at the time. "Don’t give me this about how we are here for the poor; give me a tax plan that is fair."

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Richard Borreca writes on politics on Sundays, Tuesdays and Fridays. Reach him at rborreca@staradvertiser.com.