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COM 0118.032 2002-2004
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COM 0118.032 2002-2004
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5/12/2008 5:50:02 PM
Creation date
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Communications
Communications - Type
COM
Communications - Council Term
2002-2004
Communication
0118
Point
032
Author
Fred C. Holschuh, M. D., Councilmember
Communications - Referred To
FC
Document Relationships
BIL 049 Draft 03 2002-2004
(Related)
Path:
\Council Records\Bills\2002-2004
COM 0118.000 2002-2004
(Related)
Path:
\Council Records\Communications\2002-2004
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Pepe'ekeo Community Meeting September 16, 2004 <br /> Bill 49, Ur. 3, Agricultural Land'faxation <br /> Mr. Takamura pointed out that if a person is applying for an Ag dedication for their parcel but plans to <br /> build someday, they should ask for that homesite portion to be taken out of the Ag use rate application <br /> from the start of the dedication. Mr. Takai stated that if they were applying for that homesite portion to <br /> be set aside, but still plan to use it for their Ag purposes until construction begins, they can ask for the <br /> non-dedicated Ag rate for that portion. Mr. Takai stated that there have been instances when a <br /> landowner has dedicated a parcel for Ag use and then built their home on a portion of that land, and <br /> were then subject to back-taxes once the home was identified by the Tax Office. <br /> Mr. Burton stated that he found he had a choice of the homeowners rate or the Ag use rate. but couldn't <br /> claim for both. He said he was told that if he had a home on the property that he could only get the <br /> homeowners rate. Mr. Takaba and Mr. Takai stated that was recently changed, and that the homesite <br /> <br /> can be set aside from the Ag portion and the two portions can now be taxed separately. <br /> Mr. Bunton further asked if the landowner would have to identity the homesite at the time they applied <br /> for the dedication. stating that they might not know yet where the home would be built Mr. Takai <br /> replied they could submit a drawing if they knew Che area, but the Tax Office would be flexible on the <br /> location of the site. But the land area needs to be accurate. <br /> Mr. Burton asked what happens if the dedication period is not complete and the property is sold. Mr. <br /> <br /> "Takaba stated the new owner would have to agree in writing to keep the property in Ag use for the <br /> <br /> remainder of the dedication period to continue with the Ag dedicated use rate and not be subject to <br /> <br /> rollback taxes and penalties. <br /> <br /> At this time, Mr. Takaba proceeded to the third page of the handout, and explained that properties in the <br /> non-dedicated Ag use program would be valued at twice of that in the 10-year dedication program. The <br /> <br /> property in the 10-year program must be in County zoned Agriculture land and the farm operation must <br /> <br /> be commercial operation grossing $2,000 income a year. <br /> fhe group fell into discussion regarding different types of Ag zoning, and the repercussions of rezoning <br /> <br /> a larger Ag parcel down to lots less than tive acres. Mr. "hulang stated that for lots such as in many <br /> subdivisions on the island which are one to three acre Ag lots with no Ag use, but only used for <br /> residential, they should be taken out of the Agricultural zone and placed in a new zone called Rural. <br /> Mr. "Takaba stated that if a Rural zone is established, it would he correct to place these subdivisions in <br /> that category. I lowever, a new tax classification would need to be established. <br /> General questions ensued at this time. Mr. Johnston asked what would happen to a lessee on dedicated <br /> land if the property owner were disabled. Mr. Takaba stated if the owner is paying the taxes, he should <br /> apply for the dedication. Mr. Takai stated that both parties would have to sign the application for <br /> dedication. This way if the lessee somehow breaches his lease agreement, it is agreed the owner is <br /> responsible for any penalties if the dedication was also breached. <br /> Dr. hlolschuh asked what happens if the owner cannot trod a new lessee. Mr. Takai responded that they <br /> would he flexible to allow the owner time to recover the situation (new proposal states the breach does <br /> nol occur unless the property is out of Ag use for 12 consecutive months). <br /> Page 4 <br /> <br />
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