HomeMy WebLinkAboutCOM 0851.010 2006-2008
OFFICE OF HAWAIIAN AFFAIRS
711 Hapiola ni Boulevard, Suite 500
Honolulu, Hawaii 96613
(808) 594-1888
HAWAII COUNTY COUNCIL
28' SESSION
Sill No. 207 (Draft 3): AN ORDINANCE AMENDING CHAPTER 19, ARTICLE 10,
HAWAII COUNTY CODE (2005 EDITION, AS AMENDED), ESTABLISHING A REAL
PROPERTY TAR EXEMPTION FOR KULEANA LAND.
DATE: January 24, 2008 TIME: 8:30 a.m. Council Meeting;
10:30 a.m. on Agenda
PLACE: Hawaii County Council, 333 Kilauea Avenue (Ben Franklin
Building), Second Floor, Council Room, Hilo, Hawaii
Aloha, Chair Hoffman and Members. The Office of Hawaiian Affairs
(OHA) supports the intent of this measure, Bill No. 207 (Draft 3), which
would establish a real property tax exemption for kuleana land. To
Hawaiian families, kuleana lands represent a lasting legacy of their
monarchy and their ohana. For over one hundred years, the Hawaiian people
have seen the loss of their traditional family kuleana to the point that
there are now very few Hawaiian families living on kuleana lands. It is
essential to give those remaining families the best opportunity to retain
in their ohana the lands that were granted to their ancestors by their
king.
Today's economic environment has resulted in increasing pressure on
residents of kuleana land in the form of sharp increases in the presumptive
value of their kuleana lands and consequent higher property taxes. Many
Hawaiian families living on kuleana lands face the loss of the land and
legacy, as well as the potential for homelessness, because they cannot
afford the property tax assessments based on the supposed "fair market
value" of their kuleana lands.
These kuleana lands are the gift and legacy of King Kamehameha IV.
Over the generations, these ohana have continued to malama `aina - care for
the land - in order that their descendants will be able to continue to
enjoy that legacy. The "value" of these kuleana lands, therefore, is
without measure since one cannot place a price tag on the love and
nurturing that generations put into their land. In short, there is no true
"fair market value" for kuleana lands and it is a fallacy to tie the taxes
on kuleana lands to a presumptive "fair market value." Doing so places an
inequitable burden on Hawaiian families. 0
This measure would ameliorate the effects of real property tax
increases on persons living on kuleana land. Further, it will help to
avoid the social, economic, and cultural disruptions likely to occur if ~O g
Hawaiian families lose their kuleana lands. S
The language of this measure is similar, but not identical, to
kuleana-land tax-exemption language recently approved by the OHA Board of o m
Trustees (BOT). For example, unlike the measure before you, the BOT's v ec %
r w
language included a requirement that the county director of finance
prescribe what shall be sufficient to show genealogy verification, and did
not mention genealogy verification by OHA or by court order. Despite these
and other differences in the language, OHA supports the intent of this bill
and we are available to you, as needed, to assist with your consideration
of the bill and appropriate revisions.
Thank you for the opportunity to testify.