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RESOLUTION NO. 76 11
A RESOLUTION REQUESTING A REVIEW AND POTENTIAL REFORM OF THE
COUNTY OF HAWAI`I'S REAL PROPERTY TAX STRUCTURE
WHEREAS, the County of Hawai'i, pursuant to Article VIII, Section 3, of the Hawai'i
State Constitution, is authorized to assess, impose and collect real property tax; and
WHEREAS, real property taxes are the primary revenue source for the County of
Hawaii and should be based on fairness and equity; and
WHEREAS, Article II, Section 2 -1, of the Hawai'i County Charter, provides that the
County shall have all powers afforded to it by the State of Hawai'i, and that Chapter 19 of the
Hawai'i County Code provides the implementation procedures for real property tax; and
WHEREAS, a real property tax structure review includes but is not limited to the
Hawaii County Code, tax assessment practices, tax rates, exemptions, classifications,
department policies, procedures and methodologies; and
WHEREAS, there are nine classifications and numerous exemptions specified in
Chapter 19 of the Hawai'i County Code; and
WHEREAS, public perception regarding fairness, balance and equity of the current real
property tax structure should be addressed periodically and could be done with such a review;
and
WHEREAS, The International Association of Assessing Officers (IAAO) recognizes
reviews as a best management practice; and
WHEREAS, many counties and states throughout the United States, such as Jefferson
County, New York in 2008, Gloucester County, Virginia in 2011 and the State of Florida in
2005, regularly review their real property tax structures; now, therefore
BE IT RESOLVED BY THE COUNCIL OF THE COUNTY OF HAWAII that it
strongly urges the Mayor to allocate funds from the 2011 -2012 Operating Budget to contract
with an outside consultant to conduct a comprehensive review of the County of Hawai`i's real
property tax structure.
BE IT FURTHER RESOLVED that this review include suggested changes, alternatives
and possible reform to the real property tax structure not only for residential properties but also
agricultural or native forest, conservation, commercial, hotel and resort, industrial, and all other
properties.
BE IT FINALLY RESOLVED that the County Clerk shall forward copies of this
resolution to the Honorable William P. Kenoi, Mayor, County of Hawai`i; and the Director of
Finance.
Dated at Hilo , Hawai`i, this 17th day of May , 2011.
INTRODUCED BY:
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COUNC' MEMBER t TY OF . AWAI`I
COUNTY COUNCIL ROLL CALL VOTE
County of Hawai`i AYES NOES ABS EX
Hilo, Hawai`i BLAS X
FORD X
1 hereby certify that the foregoing RESOLUTION was by HOFFMANN X
the vote indicated to the right hereof adopted by the COUNCIL of the IKEDA X
County of Hawai`i on May 17, 2011
ONISHI X
PILAGO X
ATTEST: SMART X
YAGONG X
YOSHIMOTO X
4 0 0
i f (/‘"`'— Reference: C- 20 5 /FC
VCOJNTY CLERK CHAIRPERSON & PRESIDIN 0 ICER RESOLUTION NO. 76 11
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