BIL 044 Draft 02 2022-2024 - Laserfiche WebLink

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i i i i (5) Owners of land who have applied for a community food sustainability use assessment or a short- or long-term commercial agricultural use dedication in accordance with section 19-57(e)(2) shall have their property assessed at the nondedicated agricultural use assessment rate until the 2028 tax year, unless their applications have been denied j or they have applied for a different tax program; and (6) Subsection 19-57(d) shall continue to apply to owners of land who reapply under this sunset provision." SECTION 6. Chapter 19, article 7, of the Ilawai`i County Code 1983 (2016 Edition, as amended), is amended by adding a new section to be appropriately designated and to read as follows: "Section. Community food sustainability use assessment. (a) Lands classified and used for farming to produce food crops, that are not dedicated to commercial agricultural use, may be assessed for real property tax purposes as established in subsection(a)(2) of this section and shall be subject to the following_ (1) The land in community food sustainability use must be used on a continuous and regular basis to produce food for local consumption on lands zoned by the CountYo be in the districts of agricultural, residential and agricultural, family agricultural, intensive agricultural, and agricultural project district; (2)The portion of land that is committed to specific community food production shall be assessed at 30% of the fair market value,• and (3) A farm dwelling site shall be assessed based on the proportional market value of the total property. (b) All portions of land that are not committed or used for community food sustainability be assessed based on the proportional market value of the total property. (c) Application; filings; assessment effective; renewal. (1) The director shall prescribe the form of the community food sustainabili . use application, which shall be accepted beginning September 2, 2024. (2) The application for a community food sustainability use assessment must be signed by all owners of the land being assessed. (3) The application for a community food sustainability use assessment shall include at least one of the following: (A) A farm plan; (B) Documentation of organic certification from the U.S. Department of Agriculture; (C)Aplan from the U.S. Department of Agriculture, Natural Resources Conservation Service, (D) Documentation of food safety certification from the U.S. Department of Agriculture; or (E Receipts demonstrating an investment of a minimum of$10,000 in farm equipment, fertilizers, or soil amendments for use on the subject property. (4) If the application is approved,renewal of the application for the assessment, based Won the use requested, shall be required every five years from the initial approval date or earlier, at the discretion of the director, provided that: 3