COM 0118.027 2002-2004 - Laserfiche WebLink

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PO Box 387 Hakalau, HI 96710-0387 September 23, 2004 Mr. William Takaba Director of Fnance County of Hawaii 25 Aupuni Street, Room 118 Hilo, HI 96720 re: Bill 49 Dear Mr. Takaba: Thank you for your presentation last Thursday at Pepeekeo regarding the current proposal for changing the procedures for assessing property taxes on agricultural lands. I appreciate the time spent by you and others from different administrative departments to clarify the proposal and listen to landowner concerns. I suggest changing Draft 3 of Bill 49 as follows. My comments follow: Section 19-60 (f) Changing Between Commercial Agricultural Categories. (Page 18 of Draft 3) (1) The owner shall notify the director of finance when the owner Changes the total acreage of his taxable parcel used for one commercal agricultural category to another commercial agricultural category. (2) The owner shall be allowed twenty-four months from the time he or she ceases to utilize land under the former commercial agricultural category to prepare the land for use under the new commercial agricultural category. (A) Should the end of a dedication period occur within this twenty-four month period and before the completion of the change to the new commercial agricultural activity, the owner shall be allowed to rededicate the land or convert it to non-dedicated commercial agricultural use. (B) A violation of a dedication existing at the beginning of the twenty-four month period shall not be createdrf the conversion to the new commercial agricultural use is completed by the end of that twenty-four month period, whether or not that dedication is still in force on that completion date. (C) The owner shall be permitted to revert to the original commercial agricultural category or to convert to a different commercial agricuRural category within the original twenty-four month conversion period. Such a change shall not extend the length of the originally permitted twenty-four month conversion period. (3) The owner shall notfy the director of finance when the conversion to the new commercial agricultural category is complete. (4) Agricultural use valuations appropriate to the new commercial agricultural category shall be applied when the land is converted to the new use. (5) ff the owner fails to utilize the subject land in a commercial agricultural category within the specified time limit, the owner will be subject to the taxes and penalties provided herein. (6) Any other provision to the contrary notwithstanding, an approved change in use as provided herein shall not alter the original dedication period.