HomeMy WebLinkAboutCOM 0217.003 2022-2024 i
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JN�Y OF Fti1y
Heather L. Kimball �. � � +•, Michelle Galimba
Council Chair&Presiding Officer R `' Council District 6
Council District I Phone:808-323-4277
Phone: 808-961-8828 rnichelle. alb imba(a7hawaiicounU.gov
heatlier.kiniball@hawaiicozintv.gov
HAWAII COUNTY COUNCIL
25 Aupuni Street, Ste. 1402.
Hilo, Hawai'i 96720
DATE: May 1, 2023 ;F,
TO: Members of the Hawaii County Council
FROM: Heather L. Kimball, Council Chair (Council District 1)
Michelle Galimba, Council Member (Council District 6)
SUBJECT: Proposed Amendments to Bill No. 43; An Ordinance Amending Chapter 19,
Articles 1 and 8, of the Hawaii County Code 1983 (2016 Edition, as
Amended), Relating to Commercial Agricultural Use Dedication for Real
Property Taxes.
Please see below proposed amendments to Bill No. 43 relating to commercial agricultural use
dedication for real property taxes. The amendments are illustrated in Ramseyer format with
respect to the contents of Bill No. 43; material to be deleted is bracketed and stricken, and new
material is underscored.
1. SECTION 4 of Bill No. 43 is amended by adding a definition for"farm equipment,"
"fertilizers" and"soil amendments"to be appropriately inserted and to read as follows:
""Farm equipment"means machinery, implements, and tools used exclusively and
directly for farming or ranching operations."
""Fertilizers"means a natural or synthetic material added to the soil to supply plant
nutrients."
"Soil amendments"means material added to the soil to improve its physical
properties such as compost, agricultural lime, greensand or manure."
2. SECTION 5 of Bill No. 43 is amended by amending section 19-60, subsection(d), to
read as follows:
"(d) Long-term commercial agricultural use dedication petition.
(1) If any owner desires to dedicate the owner's land for a long-term commercial
agricultural use and to have the land taxed at its assessed value in this use,the
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owner shall so petition the director of finance and declare in the petition that
the land can best be used for the purpose for which the owner requests
permission and that if the petition is approved the land will be used for this
purpose. The director shall require an Internal Revenue Service schedule F
(form 1040) or State department of taxation form G-49 from the previous tax
year as evidence of long-term commercial agricultural use.
(2) The director shall prescribe the form of the petition that shall include at least
one of the following:
(A) A farm plan;
(B) Documentation of organic certification from the U.S. Department of
Agriculture;
(C) A plan from the U.S. Department of Agriculture,Natural Resources
Conservation Service;
(D) Documentation of food safety certification from the U.S. Department of
Agriculture; or
(E) Receipts demonstrating an investment of a minimum of[$ 080]
$10,000 in farm equipment fertilizers or soil amendments for use on
the subject property.
(3) The petition shall be filed with the director of finance by September 1 of any
calendar year and shall be approved or disapproved by December 15. If
approved, dedication shall be effective on July 1 of the following tax year.
(4) The petition for long-term commercial agricultural use dedication must be
signed by all owners of the land being dedicated.
(5) A recorded lessee of the land with a term of five or more years remaining from
the date of the petition and who is responsible for payment of the real property
tax shall also be deemed an owner of the land within these provisions.
(6) Action by director on petition.
(A) Upon receipt of a petition as provided above,the director shall make a
finding of fact as to whether the land in the petition area is reasonably
well suited for the intended use. The finding shall include and be based
upon the productivity ratings of the land in those uses for which it is best
suited, a study of the ownership, size of operating unit, the present use of
surrounding similar lands and other criteria as may be appropriate.
(B) The director shall also make a finding of fact as to whether the intended
use is in conflict with the [overall] general plan and any applicable
community development plan of the County; provided that, with respect
to lands in County zoning districts other than agricultural, residential and
agricultural, family agricultural, intensive agricultural, or agricultural
project district,the director shall make further findings respecting the
economic feasibility of the intended use of the land.
(C) If all findings are favorable,the director shall approve the petition and
declare the land to be dedicated.
(D) In order to place prospective buyers on notice of the rollback liability, the
petitioner shall record the dedication in accordance with the procedures
of the bureau of conveyances within ninety days of notice of approval."
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3. SECTION 9 of Bill No. 43 is amended to read as follows:
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"SECTION 9. This ordinance shall take effect [July-4-,] September 2, 2023."
Due to the limited scope of these proposed amendments, a copy of the revised draft of this bill
that would result if these amendments were adopted is not attached.
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