RES 076 Draft 01 2010-2012 - Laserfiche WebLink

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• y � Q i • COUNTY OF HAWAII • ' ./•I: STATE OF HAWAII z 7T Oi *A.0 RESOLUTION NO. 76 11 A RESOLUTION REQUESTING A REVIEW AND POTENTIAL REFORM OF THE COUNTY OF HAWAI`I'S REAL PROPERTY TAX STRUCTURE WHEREAS, the County of Hawai'i, pursuant to Article VIII, Section 3, of the Hawai'i State Constitution, is authorized to assess, impose and collect real property tax; and WHEREAS, real property taxes are the primary revenue source for the County of Hawaii and should be based on fairness and equity; and WHEREAS, Article II, Section 2 -1, of the Hawai'i County Charter, provides that the County shall have all powers afforded to it by the State of Hawai'i, and that Chapter 19 of the Hawai'i County Code provides the implementation procedures for real property tax; and WHEREAS, a real property tax structure review includes but is not limited to the Hawaii County Code, tax assessment practices, tax rates, exemptions, classifications, department policies, procedures and methodologies; and WHEREAS, there are nine classifications and numerous exemptions specified in Chapter 19 of the Hawai'i County Code; and WHEREAS, public perception regarding fairness, balance and equity of the current real property tax structure should be addressed periodically and could be done with such a review; and WHEREAS, The International Association of Assessing Officers (IAAO) recognizes reviews as a best management practice; and WHEREAS, many counties and states throughout the United States, such as Jefferson County, New York in 2008, Gloucester County, Virginia in 2011 and the State of Florida in 2005, regularly review their real property tax structures; now, therefore BE IT RESOLVED BY THE COUNCIL OF THE COUNTY OF HAWAII that it strongly urges the Mayor to allocate funds from the 2011 -2012 Operating Budget to contract with an outside consultant to conduct a comprehensive review of the County of Hawai`i's real property tax structure. BE IT FURTHER RESOLVED that this review include suggested changes, alternatives and possible reform to the real property tax structure not only for residential properties but also agricultural or native forest, conservation, commercial, hotel and resort, industrial, and all other properties.