COM 0172.003 1996-1998 - Laserfiche WebLink

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/~~v o: h~k, Stephen K. Yamashiru / T ~ J 1 Harry A. Takahashi T1arv. L Dirzc for t '~11 01 MI.i, (Znunf~r of ~ttfuttii DEPARTMENT OF F[NANCE-REAL PROPERTY TAX 75S7J7 Ku,klnl Highway, Suim 102 K~ilu~~Kona, H~w~ll 9670 (80B) )264779 F~• (BOB) 7294272 AGRICULTURAL OR RANCHLNC LAND DEDICATION ~ ti - nc '.6.:t 'u ~1 gyp,} F'L. rt?ti ,.n .l _ Th1e reiaaae la ;trovided for the purpoaa`bf'lnfoi•mirig`~aal pFopdr~ynovnetelbf the r requirements and proeeduree involved Ln order for the reel property owner to dedicate hts Land for a specific ranching or agricultural use thereby causing ouch dedicated lend to be assessed and taxed in Che dedicated use. This release is no[ intended to cover every aspect of the dedication process nor is it intended to waive compliance or enforcement ' pursuant to•the terms of the ordinance. Land dedication, Chapter 19, Article 7, Section 19-55 of the County of Hawaii, eatabllehee a special agricultural land reserve and allows a land owner to dedicate his land for a epee ific ranching or ocher agricultural use. The term "agricultural use" means lands actually put to agricultural use adhering to aeeaptabla standards Eor eha production of crops or spaeEEic livaatoek. IC does not include or apply to arena used primarily as ye rd space, set baeka, or open landscape associated with residential use planted with ornamental plants, fruit or ornamental trees and vegetables primarily for home use. Ueee ocher than agricultural or ranching, such as residential, located on the same parcel are excluded from dedicatloa. ' To receive this special tax aeseaemeat, the over of lands In agricultural, rural or conservation dletriets must petition the Director of Flnanee,and declare Chat his land will be vtillzed for a specific ranching or agricultural use. If the petition Ls approved, the Nutice of Dedication must be recorded at Che Burnau of Conveyances within 00 days of approval to ba affaetiva. (NDTEt Parcels within the agricultural district that are currently being used for agricultural purposes can receive the special tax aeeesement (actual use value) by ' contacting the aeee~aor prior to December J1. A pa[ltloa for dedicatloa need not be filed.) LHiO QUALIPIES TO PETIT IO H? Myone who own land in agricultural, rural, eonaervation, or urban land use districts may petition to dedicate his land for a speelfic ranching or other agricultural use. A lessee may dedicate hie land if he has 10 or more years, or at least 20 years for a 20-year dedication, remaining on his lease. Only lands in an agricultural dietriec arc eligible for the 20-year dedication. ) M owner of land in urban land use districts may petition to dedicate his land provided [he land has been aube[antially and continuously used for the production of specific crops or livestock use for [he immedlata past 5 years, the annual gross lncoma derived from the production of crops or specific llvaatock shall be not leas than SS00 per acre or portion thereof, the use is economically feasible, end the use le situated in ao area wherein such use is pezmiseible under county zoning ordlnanees sad compatible with the aurroundEng uses. Pasturing and grazing of animals do not constitute LLveatock use within Cha urban land use dietrlet. 17HEAE AND 111iF.C TO FILE TIIE PETITIONt A new petEtl~n for dedication or a petition Eor change in dedicated use shall be filed vt[h the Real Property Tax Offlca in which the land is located. Petition forme are available at the Real Property Tax Office. For lands leceted in the County of Hawaii, a new petition or a petition to change use must be filed with Che Reel Property Tax Givieion, d65 Plilani Street, !Silo, Havafi 96720. In order Eor a dedication to be effeccive for any tax year, the petition must be filed on or before September l of the prior tax year. Pr~~ire 4 copies of this petition (carbon eoples acceptable). Copies must be signed by all partlca having legal interest !n [he petitioned land (for example, husband and wife). the petition may Ae for several land parcels except areas or parcels In urban dietriec which shall be by separate petition. A copy of this petition shall 6e returned to the petltlonc r.