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COUNTY OF HAWAII ~ ~ STATE OF HAWAII <br /> BILL NO. ioi <br /> (Draft 4) <br /> ORDINANCE NO. ~3 ~.®3 <br /> AN ORDINANCE AMENDING CHAPTER 19, OF THE HAWAII COUNTY CODE 1983 (1995 <br /> EDITION), RELATING TO REAL PROPERTY TAXES, BY CLARIFYING NATIVE FOREST <br /> DEDICATIONS. <br /> BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAII: <br /> SECTION 1. The purpose of this measure is three-fold: (1) to align implementation of <br /> the native forest provisions of the real property tax code with the intent of the original law <br /> passed in 1996. The County Council adopted Ordinance No. 96-71, with the goal of <br /> preserving and restoring the County's watershed and ecosystems and encouraging new native <br /> forest initiatives. The idea was to place "native forests" in the same classification as <br /> "agriculture," thereby allowing it to qualify for low agriculture productivity assessments. The <br /> law also established a 20-year native forest dedication to grant a tax advantage to owners who <br /> committed their properties to the restrictive provisions of this program. In actuality, the <br /> amendment allowed landowners to use the lower agricultural productivity assessment <br /> categories on a year-to-year basis without dedicating the land to native forest use-similar to <br /> the tree farm program in which trees are grown for profit. This year-to-year assessment <br /> militates against the long-term objectives of native forest preservation and restoration. <br /> Accordingly, the Council finds it necessary to clarify that the benefits for native forest program <br /> are available only under the native forest dedication; (2) To allow for a minimum three-acre <br /> land area in order to expand native forest initiatives; and (3) To permit a homesite of not more <br /> than one-quarter acre when the property is three acres in size, thus requiring a minimum of <br /> 2.75 acres of native forest land. <br /> SECTION 2. Chapter 19, article 7, section 19-53, is amended by amending <br /> subsection (e) to read as follows: <br /> <br /> (e) Classification of land: <br /> (1) Except as otherwise provided in subsection (e)(2) of this section, land shall be <br /> classified, upon consideration of its highest and best use, into the following <br /> general classes: <br /> 1 <br /> <br />