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Home My WebLink AboutCOM 0218.004 2022-2024 JMtv,os ti • Phone: (808)961-8828 HEATHER L. KIMBALL ��••��: •�-,'. " �'V'''� (808)961-8912 COUNCIL CHAIR ; ; '�� Council District 1 (North Hilo, : *:A . Email:heatherkimball@hawaiicounty.gov Hamakua, and portion of Waimea) ..................•M'� HAWAII COUNTY COUNCIL COUNTY OF HAWAII 25 Aupuni Street, Ste. 1402, Hilo, Hawai`i 96720 a DATE: June 20, 2023 r ur TO: Hawai`i County Council Members I FROM: Heather Kimball, Council Chair Council District 1, County of Hawai`i SUBJECT: Real Property Tax Division content relative to Bill 44, Draft 2 The Department of Finance, Real Property Tax Division has provided the attached 13-page content in relation to Bill 44, Draft 2, which will be elaborated on at the June 21, 2023, Council meeting. Should you have any questions regarding this communication, please do not hesitate to contact me. Thank you. Comm. No. 2'1 SA. Ief.To: CI COI-WA Ref.Ddt. JUN 2 .2023 Hawai'i County is an Equal Opportunity Provider and Employer Wednesday, June 21, 2023 County of Hawaii Department of Finance a, " Real Property Tax Division Bill 44 Community Food Sustainability Use Assessment ago Fiscal Summary by District 2 ago District Examples 3-11 age Pasture Example 12-13 Wednesday, June 21, 2023 , County of Hawaii c\-•' De artment of Finance FiscalSummaryDistrict -,- P .I ,,? Real Property Tax Division Bill 44: Community Food Sustainability (CFS) Use Assessment TOTAL CURRENT TOTAL TAX I F CHANGE IN TAXES PARCEL TAX(NDA) =2x ON SHORT TERM TOTAL TAX IF ON @ 30% MKT(CFS) PASTURE DISTRICT COUNCIL MEMBER MARKET VALUE COUNT 10 YEAR DED DEDICATED=3x DOES NOT INCL COUNT 10 YEAR DED (NO NDA/CFS) VALUE PASTURE VALUE 1 KIMBALL 2190 $ 2,648,351.22 $ 3,073,917.19 $ 6,988,535.75 $ 11,472,704.27 1608 2 KA G I WA DA 104 $ 134,324.24 $ 151,588.72 $ 319,938.88 $ 543,962.42 76 3 LEE LOY 374 $ 526,988.28 $ 671,091.89 $ 456,149.45 $ 1,187,636.47 283 4 KIERKIEWICZ 330 $ 198,491.91 $ 255,858.75 $ 24,052.40 $ 370,851.32 92 5 KANEALII-KLEINFELDER 638 $ 502,594.44 $ 608,096.25 $ 406,158.79 $ 1,139,300.47 362 6 GA LI MBA 1916 $ 2,107,729.31 $ 2,549,057.80 $ 2,470,276.37 $ 6,310,826.25 661 7 V I LLEGAS 854 $ 1,132,049.64 $ 1,330,638.63 $ 1,654,807.77 $ 4,613,905.80 206 8 I N A BA 344 $ 914,582.63 $ 1,050,162.33 $ 549,287.77 $ 1,967,094.11 88 9 EV A N S 1332 $ 1,685,199.53 $ 1,945,962.32 $ 6,928,144.05 $ 9,300,944.99 1114 Grand Total 8082 $ 9,850,311.17 $ 11,636,373.88 $ 19,797,351.24 $ 36,907,226.08 4490 • Of the 4,490 parcels in Non Dedicated Ag Use pasture, 2,201 parcels are less than 10 acres. • Change in taxes at 30% Market assumes every parcel in NDA applies & qualifies for C.F.S. (does not include pasture.) 2 Wednesday,June 21, 2023 CPO 0:6 1 - Chair Kimball) 22 Acre Vacant 22 Acre Orchard Parcel * Scenario A Scenario e�� Scenarlo C •�@ Scenario D ti: Scenario E * B •°o No Agricultural Current NDA 10-year Dedication Short-term Dedication Community Food CD Use Benefit (2x Ag Assessment) (lx Ag Assessment) (3x Ag Assessment) Sustainability (30% Market) LJJ(1) ( ilI43 Bill 43 Bill 44 0 Market LAND Value Assessed LAND Value Assessed LAND Value Assessed LAND Value Assessed LAND Value a— $509,400 $66,000 $33,000 $99,000 $152,800 0 Et Tax Classification (Rate) Tax Classification (Rate) Tax Classification (Rate) Tax Classification (Rate) Tax Classification (Rate) LL $9.35/$1,000 $9.35/$1,000 $9.35/$1,000 $9.35/$1,000 $9.35/$1,000 Annual Tax Annual Tax Annual Tax Annual Tax Annual Tax $4,762.89 $617.10 $308.55 $925.65 $1,428.68 $4,145.79 Savings $4,454.34 Savings $3,837.24 Savings $3,334.21 Savings 3 Wednesday,June 21, 2023 0-4*0 0:6 District Example (District 2 - CM Kagiwada) 3.9 Acre Vacant 3.9 Acre Orchard Parcel 00.-----. 001 ----- ---------------"" *Scenario •�° Scenario * Scenario Scenario D per@ Scenario E •o� cenarlo A .a� B •e� C * No Agricultural Current NDA 10-year Dedication Short-term Dedication Community Food Use Benefit (2x Ag Assessment) (lx Ag Assessment) (3x Ag Assessment) Sustainability a (30% Market) W q3-iii 43 ( II44 0 Market LAND Value Assessed LAND Value Assessed LAND Value Assessed LAND Value Assessed LAND Value 0- $277,800 $11,700 $5,900 $17,600 $83,300 O Ct Tax Classification (Rate);Tax Classification (Rate) Tax Classification (Rate) Tax Classification (Rate) Tax Classification (Rate) $9.35/$1,000 $9.35/$1,000 $9.35/$1,000 $9.35/$1,000 $9.35/$1,000 Annual Tax Annual Tax Annual Tax Annual Tax Annual Tax $2,597.43 200.00 $200.00 $200.00 $778.86 $2,397.43 Savings $2,397.43 Savings $2,397.43 Savings $1,818.58 Savings 4 Wednesday,June 21, 2023 laPit Example District 3 - CM Lee Loy) District 3.2 Acre Vacant 3.2 Acre Orchard Parcel *Scenario Scenario ��° Scenario Scenario D al: Scenario E A * B •e4 C peg No Agricultural Current NDA 10-year Dedication Short-term Dedication Community Food 0 Use Benefit (2x Ag Assessment) (lx Ag Assessment) (3x Ag Assessment) Sustainability (30% Market) WCD ( ill43 ( ll43 q.i-1-1-41- 0 Market LAND Value Assessed LAND Value Assessed LAND Value Assessed LAND Value Assessed LAND Value Cl- $270,300 $9,700 $4,900 $14,600 $81,100 0 Tax Classification (Rate) Tax Classification (Rate) Tax Classification (Rate) Tax Classification (Rate) Tax Classification (Rate) LL $9.35/$1,000 $9.35/$1,000 $9.35/$1,000 $9.35/$1,000 $9.35/$1,000 Annual Tax Annual Tax Annual Tax Annual Tax Annual Tax $2,527.31 $200.00 $200.00 $200.00 $758.29 $2,327.31 Savings $2,327.31 Savings $2,327.31 Savings $1,769.02 Savings 5 Wednesday,June 21, 2023 a:: 4 - CM Kierkiewicz) 15.3 Acre Vacant 15.3 Acre Orchard Parcel * S * Scenario '�° Scenario Scenario D a'0 Scenario E •ea cenarlo A •o� B •°o C •m� e No Agricultural Current NDA 10-year Dedication Short-term Dedication Community Food Use Benefit (2x Ag Assessment) (lx Ag Assessment) (3x Ag Assessment) Sustainability (30% Market) W (i) Bill 43 ( II43 Bill 44 0 Market LAND Value Assessed LAND Value Assessed LAND Value Assessed LAND Value Assessed LAND Value Cl- $570,200 $46,000 $23,000 $69,000 $171,100 O Ct Tax Classification (Rate) Tax Classification (Rate) Tax Classification (Rate) Tax Classification (Rate) Tax Classification (Rate) LL $9.35/$1,000 $9.35/$1,000 $9.35/$1,000 $9.35/$1,000 $9.35/$1,000 Annual Tax Annual Tax Annual Tax Annual Tax Annual Tax $5,331.37 $430.10 $215.05 $645.15 $1,599.79 $4,901.27 Savings $5,116.32 Savings $4,686.22 Savings $3,731.59 Savings 6 Wednesday, June 21, 2023 0°0 District Example District 5 - CM Kanealii Kleinfelder0:0 5 Acre Vacant 5 Acre Orchard Parcel * Scenario * Scenario •�° Scenario Scenario D ni; Scenario E A .e� B .00 C No Agricultural Current NDA 10-year Dedication Short-term Dedication Community Food Use Benefit (2x Ag Assessment) (lx Ag Assessment) (3x Ag Assessment) Sustainability Q (30% Market) W EB-.-ill43 q---311-1-4)3 Bill 44 QMarket LAND Value Assessed LAND Value Assessed LAND Value Assessed LAND Value Assessed LAND Value a-- $141,400 $13,500 $6,800 $20,300 $42,400 O Tax Classification (Rate) Tax Classification (Rate) ,Tax Classification (Rate) Tax Classification (Rate) % Tax Classification (Rate) L' $9.35/$1,000 $9.35/$1,000 $9.35/$1,000 $9.35/$1,000 $9.35/$1,000 Annual Tax Annual Tax Annual Tax Annual Tax Annual Tax $1,322.09 $200.00 $200.00 $200.00 $396.44 $1,122.09 Savings $1,122.09 Savings $1,122.09 Savings $925.65 Savings 7 Wednesday,June 21, 2023 el, • Oct% D1str1ct Example (District 6 — C Galimba) 50.7 Acre Vacant 50.7 Acre Orchard Parc *Scenario A .oa; : Scenarlo B •:o cenarlo S C •ma Scenario D �i: Scenario E No Agricultural Current NDA 10-year Dedication Short-term Dedication Community Food CI Use Benefit (2x Ag Assessment) (lx Ag Assessment) (3x Ag Assessment) Sustainability (30% Market) W(/) ( ill4 Bill 44 0 Market LAND Value Assessed LAND Value Assessed LAND Value Assessed LAND Value Assessed LAND Value Q- $658,400 $152,200 $76,100 $228,300 $197,500 O Ct Tax Classification (Rate) Tax Classification (Rate) Tax Classification (Rate) Tax Classification (Rate) Tax Classification (Rate) LL $9.35/$1,000 $9.35/$1,000 1 $9.35/$1,000 $9.35/$1,000 $9.35/$1,000 Annual Tax Annual Tax Annual Tax Annual Tax Annual Tax $6,156.04 $1,423.07 $711.54 $2,134.61 $1,846.63 $4,732.97 Savings $5,444.51 Savings $4,021.44 Savings f $4,309.42 Savings 8 Wednesday,June 21, 2023 et°0 0.0District Example ((District 7 — CM V 0 1 Acre Vacant 1 Acre Orchard Parcel Scenario A Scenario B Scenario C •®@ Scenario D V Scenario E No Agricultural Current NDA 10-year Dedication Short-term Dedication Community Food Use Benefit (2x Ag Assessment) (lx Ag Assessment) (3x Ag Assessment) Sustainability Q (30% Market) W Bili 43 Bill 43 Bill 44 Q Market LAND Value Assessed LAND Value Assessed LAND Value Assessed LAND Value Assessed LAND Value Cl- $350,000 $3,000 $1,500 $4,500 $105,000 0 Tax Classification (Rate) Tax Classification (Rate) ;Tax Classification (Rate) Tax Classification (Rate) Tax Classification (Rate) $9.35/$1,000 $9.35/$1,000 $9.35/$1,000 $9.35/$1,000 $9.35/$1,000 Annual Tax Annual Tax Annual Tax Annual Tax Annual Tax $3,272.50 $200.00 $200.00 $200.00 $981.75 $3,072.50 Savings $3,072.50 Savings $3,072.50 Savings $2,290.75 Savings 9 Wednesday,June 21, 2023 1 410-.0gIDistrict Exam leD1str1ct 8 - Vice Ch it Ina s 5 Acre Vacant 5 Acre Intensive Ag Parcel 00.- --_____ ielowg°1"1" ---- ----------"""""-----.... 41w A o �Scenario ;: Scenarlo B ! °eo cenarlo S C •�� Scenario D * Scenario E oa No Agricultural Current NDA 10-year Dedication Short-term Dedication Community Food Use Benefit (2x Ag Assessment) (lx Ag Assessment) (3x Ag Assessment) Sustainability 0 (30% Market) W(i) ( ill4 Bill 43 Bill 44 ® Market LAND Value Assessed LAND Value Assessed LAND Value Assessed LAND Value Assessed LAND Value a. $477,200 $20,000 $10,000 $30,000 $143,200 0 Tax Classification (Rate) Tax Classification (Rate) Tax Classification (Rate) Tax Classification (Rate) ! Tax Classification (Rate) �" $9.35/$1,000 $9.35/$1,000 $9.35/$1,000 $9.35/$1,000 $9.35/$1,000 Annual Tax Annual Tax Annual Tax Annual Tax Annual Tax $4,461.82 $200.00 $200.00 $280.50 $1,338.92 $4,261 Savings $4,261 Savings $4,181.32 Savings $3,122.90 Savings 10 Wednesday,June 21, 2023 0°0 • District Exam le District 9 - CM Evans) ago p 16.3 Acre Vacant 16.3 Acre Intensive Ag Pa rce *Scenario A Scenario B O.: Scenario C %e* Scenario D * Scenario E No Agricultural Current NDA 10-year Dedication Short-term Dedication Community Food 0 Use Benefit (2x Ag Assessment) (lx Ag Assessment) (3x Ag Assessment) Sustainability (30% Market) W Bill 43 Bill 43 Bill 44 0 Market LAND Value Assessed LAND Value Assessed LAND Value Assessed LAND Value Assessed LAND Value 0— $661,400 $65,200 $32,600 $97,800 $198,400 0 Ct Tax Classification (Rate) Tax Classification (Rate) Tax Classification (Rate) Tax Classification (Rate) Tax Classification (Rate) LL $9.35/$1,000 $9.35/$1,000 $9.35/$1,000 $9.35/$1,000 $9.35/$1,000 Annual Tax Annual Tax Annual Tax Annual Tax Annual Tax $6,184.09 $609.62 $304.81 $914.43 $1,855.04 $5,574.47 Savings $5,879.28 Savings $5,269.66 Savings $4,329.05 Savings 11 Wednesday,June 21, 2023 0°0 00.6District (Pasture 18.4 Acre Vacant 18.4 Acre Pasture ture Parciew---- Scenario A Scenario B ' :ma Scenario C Scenario D ITP Scenario_ No Agricultural Current NDA 10-year Dedication Short-term Dedication Community F•od Use Benefit (2x Ag Assessment) (lx Ag Assessment) (3x Ag Assessment) Sustainab ity Q 30% Ma ket)'' W ( iII43 ( II43(f) ,iIi 4 Assessed LAND Value . 0 Market LAND Value Assessed LAND Value Assessed LAND Value Asses ed _A > I Value 0... $376,000 $7,700 $3,900 $11,600 ' 112, 10 O Et TaxClassification Rate Tax Classification (Rate),Tax Classification (Rate) a (Rate) Tax Classification (Rate) Tax Cla o sifi ati•n (Rate) LJ- $9.35/$1,000 $9.35/$1,000 $9.35/$1,000 $9.35/$1,000 ',' ', 1, 00 Annual Tax Annual Tax Annual Tax Annual Tax nnual ax $3,515.60 $200.00 $200.00 $200.00 $1,054.:8 $3,315.60 Savings $3,315.60 Savings $3,315.60 Savings ',460.92 Sa ing• 12 Wednesday, June 21, 2023 0°0 gee% District (Pasture 5.14 Acre Vacant 5.14 Acre Pasture Parcel Scenario A Scenario B Scenario C Scenario D Scenari P No Agricultural Current NDA 10-year Dedication Short-term Dedication Community g SustainalY 0 Use Benefit (2x Ag Assessment) (lx Ag Assessment) (3x Ag Assessment) 30% Ma C1) Bill 43 Bill 43 ',ill 0 Market LAND Value Assessed LAND Value Assessed LAND Value Assessed LAND Value Asses R'ed AN # Value 0- $471,300 $2,200 $1,100 $3,300 ' 141,410 C Ct Tax Classification (Rate) Tax Classification (Rate) Tax Classification (Rate) Tax Classification (Rate) Tax CIa sifica :;,in (Rate) $9.35/$1,000 $9.35/$1,000 $9.35/$1,000 $9.35/$1,000 '. 1,i 00 Annual Tax Annual Tax Annual Tax Annual Tax nnual ax $4,406.66 $200.00 $200.00 $200.00 $1,32239 $4,206.66 Savings $4,206.66 Savings $4,206.66 Savings :,084.57 Sa ing 13