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Home My WebLink AboutCOM 0290.004 1998-2000 OJM, V OF Hq~9, DOMINIC YAGONG ~ ~1d~r~. Phone: (808) 961-8264 Councilmen~brr ~ PAX: (808) 9693291 ~ ~J~lf nf;N'M~/ G~~ F., IJ L',J r I 1 L rJ COUNTY COiINCIL County of Hawaii r'. _ _ Hawaii Coemty Building 25 Aupuni Street Hilo, Ha~wari 96720 February 28, 2000 Memo to: James Y. Arakaki, Chairman Hawaii County Council 25 Aupuni Street Hilo, Hawaii 96720 From: Dominic Yagong, Councilmember Re: Bill No. 83, Draft 3, Relating To Deferred or Roll Back Tax on the Owner of Agricultural Lands Attached please find a copy of the above-referenced bill to be referred to the respective committee for the Council's review and consideration. Should you have any questions, please feel free to contact me. Att. CvrLtr f3 ~ H Fr'3 . J Cr,mm. No. v29~. ~4'7" File No.,.,_~(-{CC P fief. 'f'o: ~C. ftef. ilate ~B 2 R 7f11Y1 June 25, 1999 Recommended Changes to Bill No. 83, uraEt 2 (saved as Draft 9) SECTION 1 1. Add: "or roll back" (to be consistent with xordinq in the ordinance) 2. Add: "in t:he event of a chanye it land use classification by the authorized stage agency to urban or znrrl districts or upon the subdivision of land into parcels of E`ive acres or less" (the two conditions under which deferred or roll. back tax are imposed) 3. Delete: "when land is subdividF~d into 5 acres or less" (item #2 above replaced thi• statement) 3A. Delete: "only" (raplaaa with 38) 3B. Add: "thEtn" (replace 3A Por better sentence structure) 4. Add: "or put it to a higher use" (listing the other condition for which deferred or roll back tax twill ere imposed) 5. Add: "the authorized state age~,c}' changes the land use classification to urban or rural districts or wYtei:" (aytplaina how a property is put to a higher use) 6. Add: "less than" (staff's recommendation to amend the language to read( "leas than 5 ac:rea" inertead oP the px.asent language of "5 acres or lass") 7. Delete: "or less" (see #6 above) 8. Delete: "when" (this tpord is not necessary) 8A. Add: "or }lave been completed" (~iwferred or roll back taxes imposed after a dedication is completed invt+l:va only the non-dedicated period) 9. Add: "deferred or" (see #1 above) 10. Delete: "b~:each of" (repeating prior phrase "breach of dedication) 11. Add: "and" (batter santanae stru+~tur®) 12. Delete: "tinder" (replaced by #12 above) 13. Add: "for" (better sentence structure) t SECTION 2 14_ Add: "s" (amendment should also include F(3)) 15. Add: "and (3)" (see #14 above) 16. Delete: "is" (Section was changed to Sections, #14) 17. Add: "are" (see #16 above) 18. Delete: "State" (change to government since Planning Department is responsible for changes involving parcels 15 acres or less) 19. Add: "government" (see #19 above) 20. Add: "less than" (sae #6 above) 21. Delete: "or less" (see #6 above) 22. Add: "deferred or roll back" (aa shown on original draft) 23. Delete: (a)" (no need for this recommended insertion) 24. Delete: "dedicates the land acres or less;" (eliminates the opportunity for an owner to have his reclasaifiad land assessed at an agricultural value up to three years after his reclassification request has been granted. These fex sentences have been a confusing issue ever since the enactment of this statute back in 1973. Both types of conversion, land use change to urban or rural and the subdivision of parcels leas than five acres, xill be treated equally xith the elimination of this portion.) 25.Add: "has dedicated the land as provided in Section 19-55 before the change in land use classification to urban or rural districts or subdivision of the land into parcels of less than five acres, and fulfills all of the requirements of the dedication." (this is the purpose of this amendment) 26. Change: "t" to "T" (Beginning of a nex sentence) 27. Add: "or roll back" (consistency in stating both terms) 28. Add: "to urban or rural districts or into parcels less than five acres" (explaining "conversion" to what?) 2 29. Delete: "provided the owner or lessee shall continue to use the land in its agricultural use for a period of three years after the the change in land use classification is made" (see #24) 30. Add: "All differences in the amount for by this chapter" (explains how the deferred or roll back taxes rill be calculated, atatea the ten percent penalty, and amphaaizea that the lien is on the land as mentioned in other parts of the chapter) 31. Add: "changes the land use classification or" (aee #2) 32. Add: "less than" (see #6) 33. Delete: "or less" (aee #6) 34. Add: "or roll back" (see #27) 35. Add: "If the owner has dedicated the breach occurs." (Recording the new language proposed is the original draft) 36. Delete: "For the roll back taxes for the period before subdivision, the owner shall be assessed a portion of the total taxes on the unsubdivided parcel prorated to reflect the ratio of the owner's subdivided lot area to the entire unsubdivided parcel area." (this cas proposed new language that need to ba taken out of the draft. It is better not to include this statement because this procedure is applicable only some of the time. Different situations require different methods of calculation, the goal beiaq that the taxes era prorated fairly whenever deferred or roll back taxes are imposed.) 37. Add: "(B)" (part of the sec language to this section) 38. Delete: "Where the owner for by ordinance." (see #24) 39. Add: "In any case in which deferred or roll back taxes are imposed after successful completion of an agricultural dedication period, the deferred or roll back taxes shall be retroactive only to the end of the completed dedication period, and shall not be retroactive for any time covered by a successfully completed agricultural dedication period." (This is part of the ner language to this section. The purpose is to finally have this statement critter in the ordinance. Please note that this should be subparagraph (B)) 39A. Delete: "retroactive" (replace cith 39B) 39B. Add: "imposed" (replace 39A for better sentence structure) 3 40. Add: "In cases involving a breach of a 10-year dedication, or a roll back period of 10 or fewer years for breach of a 20-year dedication, the roll back taxes under this section shall be for a maximum total of 10 years, including both the breached dedication roll back period and any period of non-dedicated agricultural use assessment subject to roll back." (Like #39, this statement is finally written into the ordinance) 41. Add: "Roll back taxes for. any breach of dedication affecting more than 10 years under a 20-year dedication shall be as provided under section 19-55(f), not to exceed 20 years." (Contiauatioa of new laaquage, along with #39 and #40. Note: Part of the language proposed in the original draft has been deleted. "roll back tax" on the last line is eliminated because it is repeating "Roll back taxes" is the line above. "including both the breached dedication rollback and any period of non-dedicated agricultural use assessment subject to roll back" is deleted because any breach of dedication over 10 years for a 20 year dedication involves only the dedicated period. The possibility of rolling back the taxes for any non-dedicated assessment for the dedicated area ended in the l0ei year of the 20- year dedication.) 42. Add: "(3) Where lands located under this section." (this section goes Kith (f)(2). Note: "the tax oa" is added to this section because of the deletion of "whether dedicated pursuant to section 19-55 or not, the tax upon such unusable or unsuitable land". The daletioa is necessary to be in conform'*+ce with the changes proposed for (f) (2).) 4