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REPORT OF THE <br />COMMITTEE ON FINANCE <br />DATE: April 18, 2023 <br />PLACE: Council Chambers <br />Kailua-Kona, Hawai `i <br />TIME: 10:15 a.m. <br />Council Chair and Members <br />Hawaii County Council <br />Hilo, Hawaii 96720 <br />Re: Comm. No. 217/Bill No. 43 <br />Your Committee on Finance, to which was referred Bill No. 43, reports as follows: <br />Bill No. 43, transmitted by Finance Director Deanna Sako, via Communication No. 217 dated <br />April 4, 2023, amends Chapter 19, Articles 1 and 8, of the Hawaii County Code 1983 (2016 Edition, <br />as amended), relating to Commercial Agricultural use dedication for Real Property Taxes. <br />This bill seeks to implement recommendations of the Real Property Tax Review Working Group and <br />Agricultural Committee's September 2019 Final Report by: amending the definitions for "commercial <br />agricultural activities" and "Commercial agricultural use dedication"; adding four new definitions <br />relating to commercial agricultural uses; amending Section 19-60 of the Hawaii County Code to create <br />a "Long-term commercial agricultural use dedication"; and establishing a new section titled "Short-term <br />commercial agricultural use dedication". <br />Committee Member Heather Kimball, the author of this measure, provided a detailed overview. <br />Committee Member Michelle Galimba, as co-author of this measure, then provided additional details. <br />Committee Member Jenn Kagiwada expressed appreciation for the hard work behind this bill. <br />Ms. Kagiwada asked who would be responsible for reviewing the farm plans. Assistant Real <br />Property Tax Administrator Keita Jo confirmed that the Director of Finance would assign that task. <br />Ms. Kagiwada then asked Ms. Sako if she felt that she had the appropriate staff to review these plans, <br />to which Ms. Sako confirmed. <br />Committee Member Cindy Evans commented on the readability of this bill, suggesting that multiple <br />sections of the bill be reviewed. While discussing Ms. Evans's multiple suggestions and proposed edits, <br />Finance Director Deanna Sako added that she would like to discuss changing some of the effective dates <br />in the bill as the current dates do not give the department enough time to process. <br />Committee Member Holeka Goro Inaba agreed with Ms. Evans that some sections of the bill needed <br />clarity. Mr. Inaba asked about the long-term commercial agricultural use dedication and whether the tax <br />benefit would be by percentage or rate, to which Ms. Kimball referred to Communication 217.2, which <br />reflected those details. <br />FC Report No. 48 <br />