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Aloha Planning, Land Use and Economic Development Committee, <br /> As an owner of a hosted transient accommodation here on the Big Island I am opposed <br /> to many aspects of Bill 121. My husband and I have been residents for over 32 years and raised <br /> five children here. We are getting close to retirement age and having a hosted rental (TAR) has <br /> helped us as we begin to transition into retirement. I feel that the TAT tax and excise tax we pay <br /> is already a considerably high amount of tax to pay. The proposed annual fee, loss of the home <br /> owner's tax classification and the strict registration/reporting standards seem overly strict <br /> almost punitive. Since all of the discussion about regulations/bills have started I feel that local <br /> residents are paying the price for the people from the mainland who have several TARS and are <br /> trying to exploit they system and get rich.This Bill does not consider the fact that many people <br /> here are just trying to make it on the Big Island in an area that is seriously struggling <br /> economically. From my perspective, the average hosts are not being considered in this bill. If <br /> this bill passes it is going to cause even more financial hardship for people like my husband and I <br /> who are getting older and need a little extra income to financially make through our senior <br /> yea rs. <br /> Sincerely, Jeanne Osborne <br />