HomeMy WebLinkAboutREP FC 452 06/13/1984 1980-1984 III . Ail
Report Of The -
COMMITTEE ON F Y!GAN CE
SUBCOMMITTEE ON REAL PROPERTY TAX
June 13, 1984 Re: Comm. 1631
•
Chairman and Members
Hawaii County Council
Hilo, Hawaii
Your Subcommittee on Real Property Tax, to which was referred
Bill No . 1097 relating to the creation of a homeowners class of
property, reports as follows :
Theur seof Bill No. 1097 is
p po - to create e a homeowners class for real
property tax rate setting purposes. All properties granted home
exemptions would be placed in this homeowners class and taxed at the
rate set for the class . The homeowner class is a category for tax
rate setting purposes only and is not a classification for the
purpose of valuation.
The Hawaii State Constitution requires that the policies and methods
of assessing real property taxes shall be uniform throughout the
state. It does not, however, require uniformity of tax rates . With
a homeowner class , each county could provide tax relief for
homeowners through the rate setting mechanism. A majority of the
counties must approve the creation of such a homeowners class before
a differential tax rate can be established in each county
Your Subcommittee on Real Property Tax concurs with the intent of
Bill No. 1097 and recommends Council ' s approval of this report to be
forwarded to the Hawaii State Association of Counties Real Property
Tax Comvi ' e. .
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,..- ,.,, imm (ABSENT & EXCUSED)
SP N R K. SCHUTTE, CHAIRMAN JAMES L. K. DAHLBERG, MEMBER
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FRANK DE LUZ III, MEMBER TAKASHI DOMINGO, Mr BER
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TOMIO FUJII, MEMBER HELENE H. HALE, MEMBER
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WILLIAM S. KAWAHA`.&, MEMBER MERLE K. LAI, MEMBER—
LA/CRB FC Report No ® 452
Adopted: JUN 20 1984
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