BIL 126 Draft 01 2014-2016 - Laserfiche WebLink

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regulations of the department. In the absence of complying with the minimum lot size for the applicable type of commercial farm operation, the applicant may demonstrate a commercial_ agricultural use by submission of the applicant's IRS form 1040 Schedule F (Profit and Loss from Farming) that includes annual gross income in an amount in excess of $2,000 as well as photographs and a description of the agricultural operation (b) The portion of land that is committed in short term commercial agricultural use shall be assessed at two times the dedicated agricultural use value as established by the director under this chapter. (c) Determining short term agricultural use value (1) In determining the value of lands classified and used for short term commercial agriculture use consideration shall be given to rent productivity, nature of actual short term commercial agricultural use the advantage or disadvantage of factors such as location accessibility, transportation facilities size shape topography, quality of soil water privileges, availability of water and its cost easements and appurtenances and to the opinions of persons who may be considered to have special knowledge of land values. (2) Four general short term agricultural categories shall be used in determining the value of lands dedicated for short term commercial agriculture: (A) "Intensive agriculture," which includes such crops as vegetables ginger, taro, herbs, nurseries foliage cut and potted flowers piggeries dairy,poultry, feedlots aquaculture honey and honeybees; (B) "Orchards," which includes such crops as macadamia nutsguava, banana, papaya avocado grapes passion fruit coffee citrus cacao pineapple and tropical specialty fruits; (C) "Feed crops and fast rotation forestry," which includes forage crops seed crops cane short rotation forestry, biomass grasses and other similar types of crops and grasses; and (D) "Pasture and slow rotation forestry," which includes pasture and longer rated forestry. (3) Lands classified as tree farm property pursuant to chapter 186 Hawaii Revised Statutes, shall be considered for classification and valuation as agricultural. (4) The portion of land that is not dedicated for short term commercial agriculture use shall be assessed based on the proportional market value of the total property_ (5) A farm dwelling site shall be assessed at the highest short term commercial agricultural use value, provided that the maximum farm dwelling site area to be assessed at the highest short term commercial agriculture use value shall not exceed one-fourth acre. (d) Short term commercial agricultural use dedication petition. (1) If any owner desires to dedicate the owner's land for a short term commercial agricultural use and to have the land taxed as its assessed value in this use, the owner shall so petition the director and declare in the petition that the land can best be used for the purpose for which the owner requests 11