HomeMy WebLinkAboutREP FC 077 2025-08-05 2024-2026DATE: August 5, 2025
PLACE: Council Chambers
Hilo, Hawaii
TIME: 1:02 p.m.
Council Chair and Members
Hawaii County Council
Hilo, Hawaii 96720
REPORT OF THE
COMMITTEE ON FINANCE
Re: Comm. No. 203/Bill No. 38
Your Committee on Finance, to which was referred Bill No. 38, reports as follows:
Bill No. 38, transmitted by Committee Member Matt Kaneali`i-Kleinfelder via Communication
No. 203, dated March 18, 2025, amends Chapter 19, Article 13, of the Hawaii County Code 1983
(2016 Edition, as amended), relating to Real Property Tax Credits.
This bill establishes a Private Road Tax Credit of up to $500 to be applied towards a homeowner's real
property tax bill when the homeowner expends at least $100 annually to maintain, repair, or improve a
private roadway that is not restricted by a gate and is managed by a road maintenance organization.
Finance Committee Meeting of April 15, 2025
Real Property Tax Administrator Lisa Miura, Assistant Administrator Keita Jo, and Finance Director
Diane Nakagawa were available for questions.
Committee Member Matt Kaneali`i-Kleinfelder provided a detailed overview of Bill 38 stating that this
bill was modeled after the solar hot water bill. Mr. Kaneali`i-Kleinfelder thanked Ms. Miura and the
Real Property Tax (RPT) Division for assisting him and also acknowledged that Ms. Nakagawa was not
"in love" with this bill.
Ms. Miura explained that the bill as it's currently written would be a lot of work for her department,
which is currently short-staffed. Committee Members expressed their understanding of the maker's
intention of the bill and also shared their concerns regarding the mechanics of this bill. Committee
Member Michelle Galimba expressed her sensitivity towards adding more responsibility to the RPT staff
given their recent workload increase. Committee Member Rebecca Villegas stated that her district
includes several private subdivisions that are privately maintained and asked if this tax credit would
apply to them and whether they would qualify. Ms. Miura responded that they would qualify if the
subdivision is not gated.
Bill No. 38 was postponed to June 3, 2025.
Finance Committee Meeting of June 3, 2025
Bill No. 38 was postponed to June 17, 2025.
FC Report No. 77
FC-16 Page 2
Finance Committee Meeting of June 17, 2025
August 5, 2025
Finance Director Diane Nakagawa, Real Property Tax Assistant Administrator Keita Jo, and Deputy
Corporation Counsel Keyra Wong were available for questions.
Committee Member Matt Kaneali`i-Kleinfelder proposed an amendment via Communication
No. 203.1, and explained that the amendment, if approved, shifts the responsibility from the RPT
Division to the Homeowners Association (HOA), and enable the RPT to have more flexibility in
streamlining the process and provide an easier transition into processing these credits.
Mr. Jo acknowledged that Mr. Kaneali`i-Kleinfelder did address some of the RPTs concerns, but some
key issues still need to be resolved for it to be viable. Committee Members expressed ongoing concerns
about the bills implementation and its potential benefits to all subdivisions rather than just a small
central area. Committee Member Jenn Kagiwada shared her concerns that the bill would only help one
district and not all nine. Mr. Jo pointed out that most subdivisions would be in Puna. Mr. Kaneali`i-
Kleinfelder responded that the Puna area falls under three districts. Ms. Kagiwada said she would not
support this bill in its current form because she believes there are many more critical issues to address.
Acting Committee Chair James E. Hustace asked about backlash from the Homeowners Associations
that don't want to reveal how they use their funds. Mr. Kaneali`i-Kleinfelder responded that he was
unsure of any future backlash but hopes the bill will encourage HOAs to be accountable and responsible
with their residents money and maintain honest bookkeeping. Ms. Wong stated that more time was need
to address issues within the bill.
The proposed amendment via Communication No. 203.1 was withdrawn by Mr. Kaneali`i-Kleinfelder.
Bill No. 38 was postponed to July 8, 2025.
Finance Committee Meeting of July 8, 2025
Real Property Tax Administrator Lisa Miura was present for questions.
Committee Member Matt Kaneali`i-Kleinfelder thanked the Committee for another opportunity to
discuss this matter and proposed an amendment via Communication 203.5, which would lower the
minimum qualifying annual payment and would then expand eligibility by 460 parcels.
Committee Member Jenn Kagiwada reiterated her concerns for RPT staff and their workload but was in
support of this amendment.
Bill 38 was amended with the contents of Communication 203.5, which was approved with eight "ayes,"
with Acting Chair James Hustace voting in opposition.
Mr. Kaneali`i-Kleinfelder proposed another amendment via Communication No. 203.6, to address some
simple housekeeping measures for the solar portion of this chapter and addresses some of the concerns
that the administration brought forward that shifts the reporting back to the HOAs.
FC Report No. 77
FC-16 Page 3 August 5, 2025
Committee Members expressed continued concern regarding HOA capacity, privacy, and legal liability
in providing the required data. Committee Member Ashley L. Kierkiewicz asked if there was another
way to assist their constituents that would help address the roads situation and wouldn't add too much
burden onto the administration and RPT staff workload. Ms. Miura stated that the only possible solution
was to either lower the tax rate for homeowners or increase the exemption. Committee Member Heather
Kimball requested a list of subdivisions with HOAs and road maintenance fees at the next hearing.
Mr. Kaneali`i-Kleinfelder agreed.
Bill 38 was further amended with the contents of Communication 203.6, which was approved with eight
"ayes," with Acting Chair James Hustace voting in opposition.
Bill No. 38, as amended to Draft 2, was postponed to August 5, 2025.
Finance Committee Meeting of August 5, 2025
Deputy Corporation Counsel Keyra Wong, Real Property Tax Administrator Lisa Miura, and Assistant
Administrator Keita Jo was present for questions.
Committee Member Matt Kaneali`i-Kleinfelder thanked everyone for their time and testifier Patti Pinto,
who expressed her support the bill that was very clear and well -articulated. Mr. Kaneali`i-Kleinfelder
provided a summary of all previous discussions on Bill No. 3 8 and shared additional data received,
which was the list of subdivisions that Committee Member Heather Kimball requested at the last hearing.
Ms. Kimball appreciated the compiled data and asked if there were any current concerns about the
HOAs liability if they failed to report payment information. Ms. Wong noted that HOAs have no explicit
legal liability for reporting, and she is currently collaborating with the departments to clarify this.
Committee Member Jenn Kagiwada appreciated the creativity in advancing this bill, but expressed she
still had concerns about the cost to the County and RPT staff workload. Ms. Kagiwada questioned if
there was knowledge of any subdivisions that had mandatory road dues. Committee Member Dennis
"Fresh" Onishi shared his thoughts on an emergency access route and all the unkept roads in Puna. Mr.
Onishi also shared he was unsure about his support. Acting Chair James Hustace asked if there was any
HOA engagement and participation from the community. Mr. Kaneali`i-Kleinfelder responded that the
program's usage is currently uncertain, but he hopes they will get involved.
Ms. Kagiwada proposed an amendment via Communication No. 203.9, that would decrease the credit
amount to a flat rate of $75 explaining it create a more straightforward process for RPT.
Mr. Jo and Ms. Miura both commented that it would not be less of a workload and said it would be more
concise, but not necessarily less. Mr. Kaneali`i-Kleinfelder expressed he didn't love the idea, but he
liked the streamlined efforts and was opposed to the $75 flat rate credit. Ms. Kimball stated that she was
examining this amendment from a perspective of fairness and would not support it as many of these
subdivisions contribute significantly to road maintenance. Ms. Kimball also mentioned that a flat fee of
$75 seems low, and if it drastically impacted RPTs workload she might have supported it.
FC Report No. 77
FC-16 Page 4 August 5, 2025
The motion to amend Bill 38 with the contents of Communication No. 203.9 failed with six "noes,"
with Ms. Kagiwada and Mr. Hustace voting in support, and Committee Member Michelle Galimba
absent. .
Your Committee on Finance is in accord with the purpose and intent of Bill No. 38, as amended to
Draft 2, and recommends its passage on first reading.
Iu,
AYES
NOES
ABS
EX
GALIMBA
X
HUSTACE
X
INABA
X
KAGIWADA
X
KANEALI`I-KLEINFELDER
X
KIERKIEW ICZ
X
KIMBALL
X
ONISHI
X
VILLEGAS
X
Respectfully submitted,
MA'f KANEALI`I\KLEINFELDER,
SPORT NO.: 77
ADOPTED: AUG 2 0 2025