HomeMy WebLinkAboutCOM 0247.000 2012-2014 <7,9.S M��...
; �'.o Nancy E. Crawford
William P. Kenoi ^ ,e Director
Mayor ,,° '/,
'�'i - Deanna S. Sako
•�f:+" „q!'•'r�`. Deputy Director
County of Hawaii
Finance Department
25 Aupuni Street,Suite 2103 • Hilo,Hawai`i 96720
(808)961-8234 • Fax(808)961-8569
April 12, 2013
J Yoshimoto, Council Chair and
Members of the Hawai`i County Council
Hawai`i County Council
25 Aupuni Street
Hilo, Hawai`i 96720
Re: Real Property Tax Affordable Rental Program
Enclosed is a Resolution authorizing the Director of Finance to issue a refund a portion of a
rollback tax and penalty which was levied against Mr. Barry K. Taniguchi pursuant to Chapter 19,
Article 10, Section 19-53(i), of the Hawai`i County Code. The Code requires, upon breach of the
affordable rental housing classification, a cancellation of the tax assessment retroactive to the date
of the classification with a maximum roll back of two years plus the current year, all difference in
the amount of taxes that we were paid and those that would have been due from the assessment in
the higher classification being payable with a ten percent penalty.
Mr. Taniguchi, after being charged with this penalty, appealed this levy because he felt the penalty
is unreasonable, since there is an annual requirement to reapply to receive affordable rental
housing classification, but the penalty is a rollback of two years plus the current year for a breach.
Upon careful consideration of the issue, I have determined that the penalty of two years rollback
plus the current year is indeed an inappropriate penalty for a program which requires annual
renewal. Therefore, enclosed is a bill to amend Chapter 19, Article 10, Section 19-53(j), of the
Hawaii County Code to eliminate this inconsistency by replacing the two year plus current year
rollback penalty with a rollback penalty to the date of the classification, but no more than the
current year.
If there are any questions, please do not hesitate to call me at 961-8234.
E , , ,
Nancy rawford \
Director of Finance
Enc. ��-7
Comm.No,
cc: Real Property Ref.To: Fe-
Hawaii County is an Equal Opportunity Provider and Employer Ref. Dote, APR 1 5 2013
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