Laserfiche WebLink
nondedicated agricultural use assessment and the deadline to apply for another <br />program-, <br />(4) On or before September 1, 2027, the director shall review all reqpplications; <br />(5) Owners of land who have applied for a community food sustainability use assessment <br />or a short- or long-term commercial agricultural use dedication in accordance with <br />section 19-57(e)(2) shall have their property assessed at the nondedicated agricultural <br />use assessment rate until the 2028 tax year, unless their applications have been denied <br />or they have applied for a different tax program; and <br />(6) Subsection 19-57(d) shall continue to apply to owners of land who reapply under this <br />sunset provision." <br />SECTION 6. Chapter 19, article 7, of the Hawaii County Code 1983 (2016 Edition, as <br />amended), is amended by adding a new section to be appropriately designated and to read as <br />follows: <br />"Section. Community food sustainability <br />use assessment. <br />(a) Lands classified and used for farming to produce food crops, that are not dedicated to <br />commercial agricultural use, may be assessed for real property tax purposes as established <br />in subsection (a)(2) of this section and shall be subject to the following_ <br />(1) The land in community food sustainability use must be used on a continuous and <br />regular basis to produce food for local consumption on lands zoned by the County to <br />be in the districts of agricultural, residential and agricultural, family agricultural, <br />intensive agricultural, and agricultural project district; <br />(2) The portion of land that is committed to specific community food production shall be <br />assessed at 30% of the fair market value; and <br />(3) A farm dwelling site shall be assessed based on the proportional market value of the <br />total property. <br />(b) All portions of land that are not committed or used for community food sustainability shall <br />be assessed based on the proportional market value of the total property. <br />(e) Application-, filings; assessment effective; renewal. <br />(1) The director shall prescribe the form of the community food sustainabilily use <br />application, which shall be accepted beginning September 2, 2024. <br />(2)The application for a community food sustainability use assessment must be signed <br />by all owners of the land being assessed. <br />(3) The application for a community food sustainability use assessment shall include at <br />least one of the following. <br />(A) A farm plan; <br />(B) Documentation of organic certification from the U.S. Department of <br />Agriculture; <br />(C) A plan from the U.S. Department of Agriculture, Natural Resources <br />Conservation Service; <br />