HomeMy WebLinkAboutCOM 0387.032 2000-2002
01°22 02 1~'0% DON J~4?COBS T:60B B65 0361 P:01
~c~n Jai®bs
15-2~2~ ~opa~ ~traaet ~®~/9~5-i~3i~1
Pah®~, ii! g67?~ ert~ail: donj~~l4~i~.t~~t
1f~2/Q~
fr.'?
All Men'4~~r~ ®f the i~wa@a County Councrf ~
Copies t®: Mayor merry iCirn t-~~,
~f~ce C®rp®rati®n Council
~ir~ance ~epartrtaent
et a9
R~: Mirai~urn ~a% on Rea! Pr®~rty
~®l9owin~ are tw® FAX pales dated January 3, Z®®2, which were sent to
Lir~c®in hida end Cram B~asuda o~ the Hew~ii County Corpc~rati®n Cou~~il.
No response t® either these i=TX's.
Ags® ~®iiowirag is a iett~r addressed to the County Council requesting
re~risi®ns t® Chapter 19 ®f the ~lawaii C®unty +~®de.
See ais® the E%~ERiaTS FR®M: Article 1 7 - S~cti®n 19-90 - lOet~rrr~ination of
Rags,
®®ri Jac®~s
i 965®~3C1
Cor~rn. _
~°ii~ sta.
def. ~`o:
Ref. I?~te ~
01-?6 02 iB:OE DON JACOBS T:B®B J65 ®361 P:OB
C~®n ~a~®bs
1 S-~7'2~ popes Street ~Q13/965-®361
Pah®~, X91 96`783 email: d®nj~aloha.net
Jana~ary z2, goo i
To: l~leatnbers of the Newell County C®uncil
Subject: Real Property T`ax Ref®rm
®ear Council Mlea~ber:
F®r rvaany rvaonths there has been atlaach discussi®n by rroembers of your
constituency, by all levels of F~awaii Coaanty g®vernavaertt and in the media
about the need to corr~pi~tely r~viev~r and update Chapter ] 9 ®f the B~~w~9i
County Code.
I agree whole heartedly and hereby request that a task force be established
t® take ®ra this imp®rtsrat Arad very complex task.
~'he~ is so very imp®rtant. Vlie recast be careful and deliberative. 1`he g®al
should be fair arad equitable taxation with the ability to meet fihe ever
changing fiscal rasp®nsibilltles.
Any ~tterrapt to rash ahead and revise the c®de on a piecerraeal basis will
likely create problems rather than solve pr®blems.
't'rue 'This task is long over due and with current fisca! problems there is a
certain urgency. but Even with lts bceilt-in problerrts, the existing code has
baa'rlt~in ~exibilty which permits adjustartents required to rraeet current fiscal
problems/sh®rtages. A small (15 - ZO cent) increase in the levy rate acres
the board will provide the revenue required to meet fiscal needs in a fair and
ega.~itabl~ naaraner without revising the c®de.
Sincerely
Ce°: Jacobs
01-82 02 1B:0B DON J~iCOBS T:®®B 95B 0361 P:03
EXCERPTS FROB~i: ~lrticie 11 -Section 190-9®- ®eterrnination ®f Rates.
(b) Thy c nnci! v #n~cr ~ ®r
ta.rc~ca:erty, e~ciai~e fas~aldangs ficar €s~€ PLi~~S~ f~~T'~:
~x~i tend end-net taxa i~li of each class 7'he ii~~*aii County
of pr®per~r estabiis~d ire accordance with sec€ion C®unC?! his n®t used the
19-53(e) this chapter. ~ ~~i~atior~ setting the meth®~ prescribed' and
tam motes shall i~ ad ~n sir i~fore Jtane 2® deemed meeadatory by
ps~edir~g tip tax ~~ar for wh~h property tax Chepier 1 Ait`t!~!e 1 1,
r~+en~es are t® iae ral~d according t® the folka~ring of tPee ~lawail County
procedures: C®d~ f®r rraany years.
fibs coc,ncil shall advertise its intend®n to
iracrea~ or decrease tax ra€es arad the date, tip,
ahd place o€ a pnbiic hear'srag in a newspaper of
gerai circa~fation. T'he date ®f the peeblic hearing
shall hot i~ than ~n Sys ~~t~r the
ad~rtiser¢~rst is #i~t paabiished and shall set forth
the -tax rates eo be coa~if~r~ by t0~ Colea'acil.
(2) After the public hear#ng provided for in
paragraph (1), the council ~shali reac#verti~; and
~c~~v~~ vrithin thr~ mks t® adope a resokation
€iaeirag €h~ tax rates for the taaE year f®r s~+hich
property t~ revena~es are t® be raised. The
ad~+ertisen~e8'at shall stag Lhe new ~$es to i~ wed
ateti ' dam, tires ~ ~f t rang sc
fir fhcirag such rates. ~'he date, cin~, and place of
the rtir0g shall a~ be annocanced at the public
hearing required ley paragraph (7 if the
resoltatit3n $ixirag the tax rates is not adopted ~+ithin
theme weeds fs'o~ the psat~iic hearing required by
paragraph (1), the c®~ncil shall again advertise
and t as regasired by paragraph (1
(3) li< after a~pting an increase or decrease in the
tax rates as provided by paragraphs (1) and (2),
the coatnc$l deterTrOines that et regaaires a f~aether
lncrea~ ®r decrease is~ tax rates car fails to act in
any specified period, the coonCti shell readverti~
and t®ifo~+ the rega~irernes~ts ®f parag~phs (1) and
(2).
if n® action is ~~an by the c®urtcil to increase
or deca~as~ the tax rte, there the mac rates
previously set she!! be applicaR~e to the subsegcsent
tax year_
01°52 02 18:05 DON JW~CBS T:80® 885 ®351 P:O~
(c) ~h~ ,~caul~~d! ~~aa!! ~ tax r~t~s f®r
~l~s~ ~f ~ ~
o~ ~ _
_i~l~t taxa~sl~ ~an~is~ r8 tax la1~i ~d~ ~ltFo_in
~1~~ tara~t~~ ~ ail ~a.ra~ erg , ®f
th e~ta:~ ~ v~ t~ e~i~~~ f~~.Ya ~~a ~,~e~•
(2) T`ha p~reer~~ ~v~nua g® bt raised from teat taxabi~ sands The ~9a~vadd C~uttty
and r~~t taxable baai~ies ~eithin each class sl~ail be ~ultlplied by Coar~rcid has »®t a~s~d the
the t®tal revenue tc ~ raised ~`r®ria teas property its ®rc~r tc a~eth~d ~r~scrdbed aid
detea~rrais~e a amount vt r~ven~ to l~ ~rl~d, d~~~~d ntaa?data~sy by
Chapter 1 ~rte~d~ 11,
(3)1°he aen®unt ®f revesa~ t® rammed fr®rn net taxable batiidings ®f rd~ Haa~~dl Coe~e~ty
within each class sham b~ diorlded by the neL taxable flue of Code f®r ~~rey ears.
buildings In that class €o deterrraar~e ttoe tax rate wh9ch shall
expressed in t~rrrss of Yax per ~ 1,®~ ®f teat taxable buildings
~®r~c~ t~~ ~t;
' as~unt riven tv i~ raked from net taxable lands
aorin each class shah t~ d~ecled by tip ~t taxable glue vl' lands
in that elms tv date the tax rate ~ohici2 mall be expressem in
terms ®g tax Rer S9,i9 ®f net taxat lands corr~~~t~d_t~ the
aaear~si cep .
(d) if the tax rates tvr' the tax year are increased ear decreased the
c®~ancli sha9i n®tify flee dire~cr ®f flr~aroce of "sr~teased ®r
dec~~ed rates, and director sal! empi®y such rates in the
3evy isag ®f ~r®pertY taxes as pr®vided by this chapter.
(e) 'the director ®l• ginarlce shall ®n or bef®re ~iay 1 priding the
tax yt~ar ~a~rrei5h the cvaan~c4! ~lth a caicttiatl®n certll`ied by the
directut as bclaag as early accurate as may lam, ~ the net taxable
real pr®p ~rathir3 tl~ Cc~nxy, separately stated ~®r each class
established 'srt act®rdance wrrh sectson 1 ~-5~(e) 4~ this chapter
for t taxable lands and ~cst net taatabBe bsaiidsn plt~ such
add~nal data relatir t® Lhe prvgarrty tax base as may be
ra~cessary.
(f) ln~of~r ~s the ~aaiidl;ty v ta~c r~t~~ ®nc~v°~s=
the pravisee~s of sult~~ (b) a ®t pis sectit~n
shall deen~d ddeY; ~~~3yad~d._th:~t a€l ~tla~r
oro~islc~s~~ ~t It~~::~ l
_ _
01~°BB 02 18:10 DON J~iCOSS T:60® 96S 0361 P:05
G?®n Jae®b~
15-27~~ P®p~~ Street ~ Voice/FAX: ~0~/9f 5~ID3~ 1
t~ah®~, i 96771 ertnail: do~~~al~ha.net
FAX one ~ .3anuary 3, ZO®~
fi®: Or~ig l~asuda
Oopies to: Lincoto~ hida
Re: Pr®p~ed i~sn6rnurn Tax on Real Pr®perty
Typi~~liy s~cr®ss tlae ~atiort Real property i~ taxed ad valorem.
Ptease mote the effect the prep®sed rr?inirnurn tax ®n tw® theoretlca~
8nvest®rs. Investor is blir~dsided with 330,000 sncrease in his anr~l~ai
tax ~Q while invest®r has no tax increase.
MI~BtMUNI T',~,X G~~.CUt,..~T'i®NS FAR Uhdit~iPROV~® RESiOEhiTI~L ~N0
Investor A ~
M T~t~l In~e~trraCrlt ~ 1,000,000 ! ~ 1,®00,®®®
I~arcet Oescripti®ri ~ Nanawaie ~®t~ ®ne large parcel
Unit price 3,500 51,000,000
Number cf parcels 400 ~~e
Unit Tax at 0urr~nt Rate 325 S 10,000
T®tai Tex at Current Rate 310,000 310,®00
Unit Tax with Minirnu~ 7'ax 310Q 310,000
T®d~l 'Tax with I~inlmu~ Tax X40,000 ~ 1®,000
~Rnn~aal Increase in Taxes 330, ~
The pr®p®sed ~inimurra tax Is discrirrllr~at®ry aid violates the iequal
Pr®t~cti~r~ Clauses Iri the EJ.S. Cor6stitution artd the Hawaii State
Cmn~tlt~ti®n. I challen a y®~ t® rove this is rant true.
Oan ~a~bs
61-22 02 18:16 DON JFl00BS T:868 969 6361 P: 66
~~n Jac®b~
1 ~-272 P®paa Street ~®1~/9fi5-0361
fah®a, 1'il email: d®~~~al®ha.n~t
January 3, 2®02
1 Pages
1°®: Lint®1rr halo
Re: Drop®sed 510 {'~Oinirr~urrf Tax ®rt Rea! Property
Thy equal gee-®t~tion cla~as~ of the ~ocrrt~~r~ti~ An°?end~~rtr
~~'®cects the ertdivid~ad fi°®rrt siat~ ~crion which sleets hi~rr vut
~r e~iscr~iminarory treatr~aenr by subjecting hem to tares n®t
imp®s~ ®n ®thers of the same classy 7°he rt~ht Is the ri~hr to
equal treacnaer~t. j0~ilisb®rough v. Cr®?rtw~l~ 3~~ (1.~. ~~®J
Maa~y decisions and ®plnloras have ~~n handed d®~n based on this case.
If Chapter 1 ~ of the Hawaii C®ua~ty C®de IS amended to include the S1®®
Mi~ainnum 'Pax pr®posai the tapes ®n nr+y Nana~vale Estates lots a~i11 be
increased ~Q®~i6 vvhife the taxes ®r~ Icats In t€~e earns ss in Ha~raiian
Paradise 'ark ~a111 not be increased. That's discrirrginat®ry treatrvtent.
1(~0~) 9550361