HomeMy WebLinkAboutCOM 0118.034 2002-2004 rr o•
Harry Kim c~ •W
~ William Takaba
Mayor ; K• Director
Nancy E. Crawford
Depury Director
•••A•O:•N'~
County of Hawaii
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Finance Department -
25 Aupuni Street, Room I l8 • Hilo, Hawaii 96720
(808)961-8234 Pax (808)961-8248
October 7, 2004 ~
Honorable Aaron S.Y. Chung, Chairman °
Committee on Finance
Hawaii County Council
25 Aupuni Street
Hilo, Hawaii 96720
Re: Bill No. 49, Draft 3
We understand that Bill No. 49, Draft 3, relating to real property tax definitions; non-dedicated
agricultural use assessment and agricultural use dedication, will be amended at the next Finance
Committee meeting. We hereby request that Bi1149, Draft 3 be further amended to consider the
following:
1. Section 19-2, Definitions, page 1, add the following "Agricultural use value" definition.
"Agriculture use value" means the value for assessment purposes determined by the director for
lands beingput to any agricultural use.
2. Section 19-2, Definitions, page 1, add and explain farm operation in the "Commercial agricultural
activities" definition to read:
"Commercial agricultural activities" shall mean the use ofproperty to generate income.
monetarygain or economic benefit in the form of money or money's worth of a minimum $2, 000
annual gross income per farm operation which may include multiple parcels that need not be
contiguous and/or the use of property that adheres to generally accepted standards or
reco n~practices within that agricultural industry.
3. Section 19-53(e)(2)(A)(i), page 5, replace the existing section with the following:
"Real property which is valued according to its nondedicated agricultural use pursuant to
subsection °1
°~r] 19-57."
4. Section 19-57(a), page 13, replace the existing section 19-57(a) with the following: p
Comm. No. ~ 8 • •7
Ref. To:
Hawaii County is an equal opportunity provider and employer. Ref. Date
Honorable Aaron S.Y. Chung, Chairman
Page Two
October 7, 2004
Lands classified and used for agriculture and which are not dedicated pursuant to Article 8
section 19- may be assessed for real property tax purposes at two times the dedicated
agricultural use value as established by the director offrnance, and must be used on a
continuous and regular basis for intensive agriculture, orchards feed crops and fast rotation
forestry or pasture and slow rotation forestry on lands zoned by the County to be in the districts
ofaQricultural, residential and agricultural, family agricultural, extensive agricultural and
agricultural project district, subiect to the director's approval of the non-dedicated agricultural
use application.
5. Section 19-57(b), page 14, remove the "100 percent", to read:
All portions of land that are not committed or used for a specific agricultural use shall be
assessed at market value.
If you have any questions, please do not hesitate to call me.
William Takaba
Director of Finance
APPROVED:
Harry Kim
W Mayor
Enc.