BIL 163 Draft 02 2024-2026 - Laserfiche WebLink

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(b) The director may require the petitioner to provide, at the petitioners' expense, supplemental or additional information or documentation as may be necessary to verify ownership of the property, descendancy, or other eligibility under this division,including,but not limited to deeds, court orders,wills,trusts,birth certificates, death certificates, genealogical verification by the Office of Hawaiian Affairs, and other legally valid records. (c) Upon determination that the petitioner and property are eligible for dedication under this division,the director shall declare the property to be dedicated as `aina kupuna and notify the petitioner thereof. The petitioner shall, at the petitioner's expense, record the dedication with the State bureau of conveyances or land court, as applicable. The director shall prescribe the form of the dedication to be recorded. (d) Upon determination the petitioner or the property is not eligible for dedication as `aina kupuna,the director shall notify the petitioner no later than October 15 immediately following when the petition was made. The petitioner may appeal the determination as in the case of an appeal from an assessment. Section 19- . 'Jana knpuna dedication; renewal. (a) If an owner fails or declines to renew the dedication by September 1 of the final tax year of the dedication period: (1) The dedication will terminate at the end of the fmal tax year; and (2) The director shall thereafter tax the property as otherwise provided in this chapter. (b) No later than March 1 immediately preceding the final tax year of the dedication period, the director shall notify the owner,by mail, of the provisions of subsection (a) and the form in which the renewal must be made. Section 19- . Annual report. (a) The director shall submit to the council an annual report on or before December 31 of each year. (b) The annual report shall include the following: (1) Annual number of applicants; (2) Total number of participants. (3) Estimated total of the annual tax relief through this dedication; and (4) Estimated average of the annual tax relief per participant." SECTION 2. Notwithstanding any provision to the contrary, any owner who desires to dedicate real property as aina kupuna for the tax year beginning July 1, 2027, shall petition the director, in a form prescribed by the director,no later than December 31, 2026. Upon determination the petitioner or the property is not eligible for dedication as aina kupuna,the director shall notify the petitioner no later than February 15,2027. SECTION 3. New material is underscored. hi printing this ordinance,the underscoring need not be included. 3