HomeMy WebLinkAboutBIL 057 Draft 01 2022-2024 COUNTY OF IIAWAI`I STATE OF IIAWAI`I
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ILL NO. 57
ORDINANCE .
AN ORDINANCE AMENDING CHAPTER 19,ARTICLES 1 AND 7, OF THE HAWAII
COUNTY CODE 1983 (2016 EDITION, AS AMENDED), RELATING TO
NONDEDICATED AGRICULTURAL USE ASSESSMENTS.
BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAII:
SECTION 1. Purpose. The Real Property Tax Review Working Group and Agricultural
Committee report dated September 20, 2019, and the 2021 Annual Report from the Real
Property Tax Board of Review both recommended revision of the nondedicated agricultural use
program provided for in chapter 19, section 19-57, of the Hawaii County Code. The purpose of
this amendment is to act on the recommendations of these reports by sunsetting the nondedicated
agricultural use assessment.
SECTION 2. Chapter 19, article 1, section 19-2, of the Hawaii County Code 1983 (2016
Edition, as amended), is amended by amending the definition of"nondedicated agricultural use
assessment"to read as follows:
""Nondedicated agricultural use assessment"means the present use of agricultural or
residential and agricultural zoned land on a continuous and regular basis that demonstrates the
owner is engaged in agricultural activities from:
(1) Intensive agriculture;
(2) Orchards;
(3) Feed crops and fast rotation forestry; and/or
(4) Pasture and slow rotation forestry.
This definition shall be repealed on January 1, 2028."
SECTION 3. Chapter 19, article 7, section 19-57, of the Hawaii County Code 1983
(2016 Edition, as amended), is amended by amending subsection(c)to read as follows:
"(c) Application; filings; assessment effective; renewal.
(1) The director shall prescribe the form of the nondedicated agricultural use
application.
(2) The application shall be filed with the director by December 31 of any calendar
year[.] with no new applications accepted after September 1, 2024.
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(3) The application for a nondedicated agricultural use assessment must be signed by
all owners of the land being committed.
(4) If the application is approved,the assessment based upon the use requested in the
application shall be effective as of January 1 for the following tax year.
(5) Renewal of the application shall be in such form and at such time as required by the
director."
SECTION 4. Chapter 19, article 7, section 19-57, of the Hawaii County Code 1983 (2016
Edition, as amended), is amended by adding a new subsection (e) to be appropriately inserted
and to read as follows:
"(e) Sunset of nondedicated agricultural use assessment. This section shall be repealed on
January 1, 2028. Consequently
(1) No new applications for nondedicated agricultural use assessment will be accepted
by the director after September 1, 2024;
(2) Owners of land currently assessed in the nondedicated agricultural use category
shall reapply for an alternative use assessment or dedication by September 1, 2025.
If no application is received by the director by September 1, 2025, the property
shall not be assessed at the nondedicated agricultural use value established in
subsection(a)2) of this section;
(3) The director shall notify all current owners of land currently assessed in the
nondedicated agricultural use category in writing of the intent to sunset the
nondedicated agricultural use assessment and the deadline to apply for another
program;
(4) On or before September 1, 2027, the director shall review all reapplications;
(5) Owners of land who have applied for a community food sustainabilily use
assessment or a short- or long-term commercial agricultural use dedication in
accordance with section 19-57(e)(2) shall have their property assessed at the
nondedicated agricultural use assessment rate until the 2028 tax year, unless their
applications have been denied or they have applied for a different tax program; and
(6) Subsection 19-57(d) shall continue to apply to owners of land who reapply under
this sunset provision."
SECTION 5. Material to be repealed is bracketed and stricken. New material is
underscored. In printing this ordinance, the brackets, bracketed and stricken material, and
underscoring need not be included.
SECTION 6. Severability. If any provision of this ordinance, or the application thereof to
any taxpayer or circumstance, is held invalid, the invalidity does not affect other provisions or
applications of the ordinance which can be given effect without the invalid provision or
application, and to this end the provisions of this ordinance are severable.
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SEC'T'ION 7. This ordinance shall take effect upon its approval.
INTRODUCED BY:
COUNCIL M BE FTY
HAWAII
COUNCIL MEMBER, C HAWAII
Hawaii
Date of Introduction:
Date of 1 st Reading:
Date of 2nd Reading:
Effective Date:
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