HomeMy WebLinkAboutCOM 0923.002 2014-2016 Margaret Wille of H • Phone No.Hilo: (808)961-8027
Council Member
Phone No. Waimea: (808) 887-2043
District 9-North and South Kohala „�yFax No.: (808)887-2072
•i : s�..0 1 t E-Mail: mwille@co.hawaii.hi.us
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HAWAII COUNTY COUNCIL
County of Hawai'i
Hawai`i County Building Holomua Center West Hawai`i Civic Center Bldg.A
25 Aupuni Street 64-1067 Mamalahoa Highway,Suite C-5 74-5044 Ane Keohokalole Hwy.
Hilo, Hawai'i 96720 Waimea,Hawaii 96743 Kailua-Kona,Hawai'i,96740
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TO: Dru Mamo Kanuha, Council Chair '
And Members of the Hawai`i County Council
FROM: Margaret Wille, Council Member
�►�' ire
DATE: July 18, 2016
SUBJECT: Bill No. 218 —Ag Dedication
Please find attached additional information for use during the Bill 218 discussion on July 18,
2016.
Thank you.
MW/dh
att
Comm No‘;
Ref. To:
Ref. Date JUL 1 8 2016
Serving the Interests of the People of Our Island
Hawai`i County Is An Equal Opportunity Provider And Employer
REAL PROPERTY TAXES § 19-1
Chapter 19
REAL PROPERTY TAXES
Article 1.Administration.
Section 19-1. Purpose.
The purpose of this chapter is to implement the authority granted to the County to
assess, impose and collect real property tax based on an amendment eto theTState
is chapter
constitution which was adopted on November 7, 1978, by
will provide for the administration, assessment, and collection of real property tax,
including exemptions therefrom, dedication of land, and appeals.
(1981, Ord. No. 613, sec. 1; Am. 1997, Ord. No. 97-84, sec. 1.)
Section 19-2. Definitions.
Wherever used in this chapter:
"Affordable rental housing" means a residential unit where the rental cost does not
exceed the affordable rental rate.
"Affordable rental rate" is a monthly rent not to exceed seventy-five percent of the
Payment Standards as established by the office of housing and community development
as of the first of January each year.
"Agriculture use value" means the productivity value for assessment purposes
determined for lands being put to any agricultural use.
"Certification of rental rate" means the sworn statement of the parcel owner
attesting under penalty of law the rental rate that the land owner will charge and
maintain for all renters on that parcel for that calendar year.
"Commercial agricultural activities" shall mean the use of property to generate
income, monetary gain 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 recognized practices within that agricultural industry.
"Commercial agricultural use dedication" means the use of land on a continuous
and regular basis that demonstrates the owner is engaged in commercial agricultural
activities from:
(1) Intensive agriculture;
(2) Orchards;
(3) Feed crops and fast rotation forestry; or
(4) Pasture and slow rotation forestry.
"Continuous and regular basis" shall be evidenced by the recurring planting,
cultivation and harvesting of crops or ongoing animal husbandry or aquaculture
activities that adhere to generally accepted standards or recognized practices within
that agricultural industry.
"County" means the County of Hawai`i.
19-1
19-2 HAWAII COUNTY CODE
"Date of classification" means July 1 of the tax year for which such classification is
claimed.
"Dedicated lands" are lands which are restricted in their use for specified periods of
timey covenan s executed between the landowners and the director of finance as
provided by this chapter.
"Director" means the director of finance of the County of Hawaii or the director's
authorized representative.
"Duplex" and "double-family dwelling" means a building containing only two
dwelling units.
or used as the
"Dwelling unit" means one or more rooms designed for or containing
complete facilities for the cooking, sleeping, and living area of a single-family only and
occupied by no more than one family and containing a single kitchen.
"Farm dwelling" means a single-family dwelling located on and used in direct
connection with a farm, or where the agricultural activity provides income to the
occupant(s) of the dwelling. A farm dwelling includes employee housing for that farm.
•_• ,. • .. . tion forestry" includes, but is not limited to, such crops as
forage, seed, cane, rice, and biomass grasses.
"Intensive agriculture" includes, but is not limited to, such crops as vegetables,
ginger, taro, herbs, nurseries, foliage, cut and potted flowers, piggeries, dairy, poultry,
feedlots, aquaculture, honey and honey bees.
"Market value" is the most probable sale price of a property in terms of money in a
competitive and open market assuming that the buyer and seller are acting prudently
and knowledgeably, allowing sufficient time for the sale, and assuming that the
transaction is not affected by undue stress.
"Nondedicated agricultural use assessment" means the present use of agricultural
or residential and agricu turazoned land an a continuous and regular basis that
demonstrates the owner is engaged in agricultural activities from:
(1) Intensive agriculture;
(2) Orchards;
(3) Feed crops and fast rotation forestry; and/or
(4) Pasture and slow rotation forestry.
"Ohana dwelling" means a second dwelling unit permitted to be built as a separate
or an attached unit on a building site, but does not include a guest house or a farm
dwelling.
"Orrchar s'includes, but is not limited to, such crops as macadamia nuts, guava,
banana, papaya, avocado, grapes, passion fruit, coffee, citrus, cacao, pineapple, noni and
tropical specialty fruits.
"Pasture and slow rotation forestry" includes, but is not limited to, pasture and
longer rotation forestry.
19-2
REAL PROPERTY TAXES § 19-2
"Property" or"real property" means and includes all land and appurtenances
thereof an t e buil Ings, s ructures, fences, and improvements erected on or affixed to
the same, and any fixture which is erected on or affixed to such land, buildings,
structures, fences, and improvements, including all machinery and other mechanical or
other allied equipment and the foundations thereof, whose use thereof is necessary to
the utility of such land, buildings, structures, fences, and improvements, or whose
removal therefrom cannot be accomplished without substantial damage to such land,
buildings, structures, fences, and improvements, excluding, however, any growing
crops.
"Single-family dwelling" means a building containing only one dwelling unit.
"Solar water heater" means a solar thermal energy system that qualifies for the
State income tax credit authorized in the Hawaii Revised Statutes, section 235-12.5.
(1981, Ord. No. 613, sec. 2; Am. 1997, Ord. No. 97-84, sec. 1; Am. 2004, Ord. No. 04-143,
sec. 1; Am. 2007, Ord. No. 07-107, sec, 2; Am. 2008, Ord. No. 08-93, sec. 1; Am. 2008,
Ord. No. 08-130, sec. L)
Section 19-3. Duties and responsibilities of the director.
The director shall have the following duties and powers, in addition to any others
prescribed or granted by this chapter:
(1) Assessment: To assess, pursuant to law, all real property situated within the
geographic boundary of the County for taxation of real property and to make
any other assessment by law required to be made by the director.
(2) Collections: To be responsible for the collection of all taxes imposed by this
chapter and for such other duties as are provided by law.
(3) Construction of Revenue Laws: To construe the provisions of this chapter, the
administration of which is within the scope of the director's duties, whenever
requested by any officer or employee of the County, or by any taxpayer.
(4) Enforcement of Penalties: To see that penalties are enforcedwhen prescribed
by this chapter (the administration of which is within the scope of the
director's duties) for disobedience or evading of its provisions, and to see that
complaint is made against persons violating any provisions of this chapter; in
the execution of these powers and duties, the director may call upon the
corporation counsel or prosecuting attorney, whose duties it shall be to assist
in the institution and conduct of all proceedings or prosecutions for penalties
and forfeitures, liabilities and punishments for violation of the provisions of
this chapter in respect to the assessment and taxation of real property.
(5) To Forms: prescribe
forms to be used in or in connection with the provisions of
this chapter including forms to be used in the making of returns by taxpayers
or in any other proceedings connected with the provisions of this chapter and
to change the same from time to time as deemed necessary.
19-3