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REPORT OF THE <br />COMMITTEE ON FINANCE <br />DATE: August 21, 2024 <br />PLACE: Council Chambers <br />Kailua-Kona, Hawaii <br />TIME: 9:02 a.m. <br />Council Chair and Members <br />Hawaii County Council <br />Hilo, Hawaii 96720 <br />Re: Comm. No. 968/Bill No. 189 <br />Your Committee on Finance, to which was referred Bill No. 189, reports as follows: <br />Bill No. 189, transmitted by Committee Members Heather Kimball and Michelle Galimba via <br />Communication No. 968, dated July 31, 2024, amends Chapter 19, Article 1, Section 19-2, Article 7, <br />Section 19-53, and Article 8, Section 19-61, of the Hawaii County Code 1983 (2016 Edition, as <br />amended), relating to Real Property Taxes. <br />This bill amends definitions for "Community food sustainability use" and "Diversified agriculture", <br />allows for properties under the Community Food Sustainability Use Assessment and Short -Term <br />Commercial Agricultural Use Dedication programs to be eligible for the Homeowner tax classification <br />if the property is used as the owner's primary residence, and removes the limit of three consecutive, <br />three-year terms for dedication in the Short -Term Commercial Agricultural Use program. <br />Committee Member Heather Kimball provided background on this measure explaining that it reflects <br />some of the recommendations and comments received by the public at its July 18, 2024 meeting. <br />Ms. Kimball stated that one of the amendments is the addition of pasture usage to its Community Food <br />Sustainability Use and suggested that these individuals apply for the short-term or long-term program <br />as it will better benefit them. <br />Committee Member Holeka Goro Inaba suggested reviewing the financial part of the Community <br />Food Sustainability Use specifically addressing individuals who do not sell but donate their produce to <br />local nonprofits, indicating that individuals who don't profit from their produce may not qualify for <br />these tax benefits. Ms. Kimball replied that this was another area of misinformation. She stated that <br />those individuals still qualify, but there will need to be some accounting to prove that they provide <br />these items to nonprofits. <br />Committee Member Rebecca Villegas commented on the dynamic between the current western land <br />management tax structure and the local families that have maintained their lands for generations and <br />commended Ms. Kimball and Ms. Galimba for putting this legislation forward. <br />Ms. Galimba thanked Ms.Villegas for her comments and stated that the Real Property Tax office has <br />multiple programs that could benefit the community and suggested that everyone look into these <br />programs. <br />FC Report No. 188 <br />