HomeMy WebLinkAboutCOM 0326.001 2010-2012Pete Hoffmann
Council Member
District 9 - North and South Kohala
HAWAII COUNTY COUNCIL
County of Hawai`i
Hawai`i County Building
25 Aupuni Street
Hilo, Hawai `i 96720
Phone No. Hilo: (808) 961 -8027
Phone No. Waimea: (808) 887 -2043
Fax No.: (808) 887 -2072
E -Mail: phoffmann@co.hawaii.hi.us
Holomua Center
64 -1067 Mamalah lighway, Suite C -5
Waimea, Hawai `i V31:743
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TO: Dominic Yagong, Chair
and Members of the Hawai`i County Council z�
FROM: ti Pete Hoffmann, Council Member
Date: 'September 15, 2011
Subject: Proposed Amendment to Resolution No. 129 -11: Relating to Real Property Taxes
for Mana Christian Ohana
Please see below a proposed amendment to Resolution No. 129 -11. The amendment is illustrated
below via Ramseyer format with respect to the contents of Resolution No. 129 -11; material to be
added is underscored.
Resolution No. 129 -11 is amended by adding a "BE IT FURTHER RESOLVED" clause to read
as follows:
"BE IT FURTHER RESOLVED that, in accordance with Section 19- 3(12), Hawai`i County
Code, the Director of Finance is authorized to compromise and refund the sum of $5,570.62,
being the amount of taxes paid in August 2011 on the parcel identified as TMK: (3) 6 -7- 002 -065
less the minimum tax of $50.00 that would have been due if the exemption were properly filed."
A draft copy of Resolution No. 129 -11, Draft 2, with this amendment incorporated therein is
attached.
Thank you.
PH /dh
att.
Serving the Interests of the People of Our Island
Hawai`i County Is An Equal Opportunity Provider And Employer
COMM. NO. 32.61 .1
Ref. To: C
Ref. Date_ SEP 21 2011
A RESOLUTION AUTHORIZNG THE DIRECTOR OF FINANCE TO
COMPROMISE REAL PROPERTY TAXES OWED BY MANA CHRISTIAN
OHANA ON A PARCEL IDENTIFIED AS TAX MAP KEY: (3) 6 -7- 002 -065
WHEREAS, Section 19 -77, Hawai`i County Code 1983 (2005 Edition, as
amended) exempts property exclusively used for nonprofit purposes from real property
taxes except for the minimum tax; and
WHEREAS, the land parcel TMK: (3) 6 -7- 002 -065 was purchased by Mana
Christian Ohana, a nonprofit organization, from the Young Men's Christian Association
(YMCA) in March 2010; and
WHEREAS, since its purchase, the parcel has met the requirements of section
19 -77 (b)(1), Hawai`i County Code 1983 (2005 Edition, as amended), to be considered
exempt from real property taxes except for the minimum tax; and
WHEREAS, Mana Christian Ohana paid the minimum real property tax in
August 2010 and in February 2011 based on the YMCA's nonprofit tax exemption, but
was unaware that a separate tax exemption application had to be filed for Mana Christian
Ohana to continue this tax status; and
WHEREAS, Mana Christian Ohana, realizing that it did not have a properly filed
tax exemption for the tax year 2011 -2012, paid on time the August 2011 tax bill of
$5,620.62, rather than the nonprofit minimum tax of $50.00; and
WHEREAS, Mana Christian Ohana did file an exemption from real property
taxes under Section 19 -77 on August 8, 2011, which exemption will take effect only on
July 1, 2012 for the tax year 2012 -2013; and
WHEREAS, as a church community serving the greater North Hawai`i area, the
payment of a tax bill totaling $5,620.61 is a significant monetary loss for this nonprofit
organization to sustain in these difficult economic times; now, therefore,
BE IT RESOLVED BY THE COUNCIL OF THE COUNTY OF HAWAII
that, in accordance with Section 19- 3(12), Hawai`i County Code, the Director of Finance
is authorized to compromise the sum of $5,620.61, being the amount of taxes scheduled
to be paid in February 2012 on the parcel identified as TMK: (3) 6 -7- 002 -065 less the
minimum tax of $50.00 that would be due if the exemption were properly filed.
BE IT FURTHER RESOLVED that, in accordance with Section 19- 3(12),
Hawai`i County Code, the Director of Finance is authorized to compromise and refund
the sum of $5,570.62, being the amount of taxes paid in August 2011 on the parcel
identified as TMK: (3) 6 -7- 002 -065 less the minimum tax of $50.00 that would have
been due if the exemption were properly filed.
BE IT FINALLY RESOLVED that the County Clerk shall forward copies of this
resolution to the Honorable Mayor William P. Kenoi; the Director of Finance; and the
Administrator of the Real Property Tax Division.