COM 0118.031 2002-2004 - Laserfiche WebLink

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COMMUNITY MEETING ON BILL 49, DR. 3 AGRICULTURAL LAND TAXATION Hawaiian Ocean View Estates Community Center Ocean View, Hawaii I~uesday, September 21.2004 fhe following is a summary of the proceedings of a community meeting held by Councilmember Bob .Iacobson at the f{awaiian Ocean View Community Center in Ocean View, Hawaii, on Bill 49, Draft 3, which amends Chapter 19, Articles 1. 7 and R of the Hawaii County Code 1983 (1995 Edition). relating to Real Property 'fax Detinitions; Non-Dedicated Agricultural Use Assessment and Agricultural Use Dedication. The meeting was convened at 5:00 p.m. The attendance was as follows: Members of the Public: Ray Metzel Tim Bates County Representatives: Bob .Iacobson, Councilmember ,I. Curtis Tyler, Ill, Councilmember William'fakaba, Finance Director Nancy Crawford, Deputy Finance Director Wes Takai, Real Property Tax Administrator Craig Masuda, Deputy Corporation Counsel Rodney Oshiro, Legislative Analyst Susan Caseria, Legislative Auditor Assistant Jeanette Aiello. Council Services Supervisor Alter a hrief opening statement, Mr..lacobson turned the proceedings over to Mr. Takaba, who passed out a handout for the participants to refer to. Mr. Takaba proceeded to go over the 9 points of the hand-out. Ile mentioned that at the Waimea Workshop on the issue, Mr. Dean Uchida was talking about yield activity as a means to verify Ag use on a parcel He also stated that in the current law, the Ag dedication program does not recognize situations in which there is a lease for less than 10 years. The new proposal allows a shorter dedication period for leasehold properties in certain circumstances. lie mentioned one of the major changes in the bill, which is the reduction of rollback penalties in the occurrence of a breach of dedication. In the new proposal, the longer the party is enrolled in the dedication, the lower the rollback taxes and penalties would be. Page three of the handout, on the bottom of the page. explains the new proposal for breach dedication penalties. I Ie stated the new proposal provides benefits for non-dedicated Ag use, using two times the dedicated Ag use valuation. Page two of the handout provides examples to explain this proposed additional benefit. Further, the rollback lax on a breach of dedication for non-dedicated Ag currently goes back 10 years. The new proposal reduces the rollback tax period to two years plus the current year. The proposal states that the property must ('ounry-zoned Agriculture and used tier agriculture to qualify for non-dedicated Ag. Page 1