HomeMy WebLinkAboutCOM 0232.004 2024-2026 • P/Fc
'tP�n t959hy Oil I u4
JOSH GREEN,M.D. " ���\i�"�.� :� ICAI,I WATSON comm.232
GOVERNOR .• :�. .y CHAIRPERSON.EEC
STATE OF HAWAII t 1:t L'-aj,�•,S', 1 Ca lama A'oMML•
Ka Kia•g-anan ka.1l.lx'ielna•a ${—'I�� '
SYLVIA J.LUKE j . KATIE L.LAMBERT
LT.GOVERNOR - DEPUTY TO THE CHAIR
STATE OF HAWAII Ca Hop.,Luna Hobltk
Ka Hope Kia'uNa a ka.tfalae'mna
STATE OF HAWAII
DEPARTMENT OF HAWAIIAN HOME LANDS
Ka `Oihana Aina No`opulapula Hawai`i
P.O.BOX 1879 C`3
HONOLULU,HAWAII 96805cp
May 2,2025 ""‹
TESTIMONY
TO: Council Members
County of Hawaii _
FROM: Kali Watson, Chairperson -
Hawaiian Homes Commission
RE: COMMITTEE ON FINANCE Agenda Item Bill No. 44,Meeting on May 6,2025
Dear Esteemed Council Members,
The Department of Hawaiian Home Lands (DHHL) respectfully requests your support for
Bill No. 44, as we believe this bill would provide much needed relief to our Hawaii Island
homesteaders and would better align with the policies of the other counties in this State
with regards to property tax rates for Hawaiian Home Lands beneficiaries. We express our
sincere mahalo to Council Member Inaba(District 8) and Council Member Hustace(District 9)
for authoring this bill.
We begin with a review of our interests:
1.. At present, in Hawai`i County the land value of a DHHL homestead is fully exempt,
while the building value is assessed for taxation and each homesteader is responsible for
payment of this assessed taxation. Bill No. 44 seeks to make the existing DHHL
homestead exemption inclusive of the building value, fully exempting homesteads from
property taxes and subjecting all homestead parcels with a 99-year homestead lease
(residential, agricultural and pastoral)to the minimum tax of$200 annually. This measure •
would not only afford our homesteaders great financial relief but would be in better
alignment with taxation policies in the other counties of this State.
2. County of Kaua`i does not levy property taxes on DHHL homesteads.The City& County
of Honolulu levies only a minimum tax on DHHL homesteads at$300 annually. The
County of Maui does not levy taxes on the land value,but does assess the building value,
offering a home exemption of$300,000. This policy results in an 85%majority of owner-
occupied homesteads subject only to the minimum tax at$300 annually, and the average
for all owner-occupied homesteads is a taxation bill of$332. By exempting the entire
Comm. G-
1.411
Ref.To:
Ref. Date MAY - 6 707;
County of Hawai`i—Council Members
May 2, 2025
Page 2
property value (land and buildings),Bill No. 44 eliminates the need for and purpose of a
home exemption on most homesteads.
3. At present,there are over 3,000 DHHL homesteaders on Hawaii Island including the 622
most recently awarded project leases for West Hawaii on April 12, 2025.Additionally,
there are nearly 15,000 applications for homesteads (residential, agricultural and pastoral)
for the island that the Department is working to award to our applicants who have been
waiting for a homestead for far too long.
4. Our DHHL homesteads are within the following Council Districts:
• District 1 —Council Member Heather L. Kimball
o Kamoku-Kapulena homesteads
o Waikoloa-Wai'aleale homesteads
o Honoka`ia homesteads
o Nienie homesteads
o Honoka`a future homesteads
• o Honomu homesteads
• District 2—Council Member Jennifer Kagiwada
o Piihonua homesteads
o Kaumana homesteads
• District 3 —Council Member Dennis Onishi
o Keaukaha homesteads
o Pana`ewa homesteads
o King's Landing homesteads
• District 4—Council Member Ashley Lehualani Kierkiewicz
o Maku`u homesteads
• District 5 —Council Member Matt Kanealii-Kleinfelder
o `Ola`a future homesteads
• District 6—Council Member Michelle Galimba
o Wailau future homesteads
o Wai`ohinu future homesteads\
o Pu`u`eo homesteads
o Discover Harbor homesteads
o Kama`oa homesteads
County of Hawai'i-Council Members
May 2, 2025
Page 3
• District 8—Council Member Dr. Holeka Goro Inaba
o La`i Opua homesteads
o Palamanui future homesteads
• District 9—Council Member James E. Hustace
o Kawaihae makai homesteads
o Kailapa homesteads
o Lalamilo homesteads
o Pu'ukapu homesteads
o Kaio Village homesteads
Conclusion:
Based on the interests described above, we respectfully ask that the Council Members act on
behalf of their constituents and our homesteaders, who have homesteads in all but one of the
nine Council Districts, and support Bill No. 44 as written.