HomeMy WebLinkAboutREP FC 126 2018/07/24 (2016-2018) REPORT OF THE
COMMITTEE ON FINANCE
DATE: July 24, 2018 Re: Comm. No. 989/Bill No. 165
PLACE: Council Chambers
Kailua-Kona, Hawai`i
TIME: 1:32 p.m.
Council Chair and Members
Hawai`i County Council •
Hilo, Hawai`i 96720
Your Committee on Finance, to which was referred Bill No. 165, reports as follows:
Bill No. 165, transmitted by Council Member Dru Mamo Kanuha, via Communication No. 989 dated
July 6, 2018., amends Chapter 19, Article 10, of the Hawai`i County Code 1983 (2016 Edition, as
amended), relating to real property tax exemptions for disabled or unemployed veterans.
This bill removes the phrase "totally disabled" from Section 19-73, and replaces with"100
percent disabled or 100 percent unemployable, or both." Further amends Section 19-73 to
exempt disabled or unemployable veterans from all real property tax, where "totally disabled"
veterans are currently subject to the minimum tax provided for in Section 19-90(e).
Council Member Dru Mamo Kanuha explained the purpose of amending Bill 165 regarding the
real property tax exemptions is for the 100 percent disabled and 100 percent unemployable
veterans. Mr. Kanuha stated when the minimum tax was increased, it was increased for those
disabled and unemployable as well, putting a burden on the veterans having to pay double the
amount.
Mr. Kanuha consulted with the Finance and Real Property Tax departments to find out who falls
into the 100 percent disabled category. At the same time the Real Property Tax Task Force came
out with a recommendation that the annual veteran real property tax be zero. A requirement to
receive this benefit is that the person must be 100 percent disabled or 100 percent unemployable
due to a service related injury and the veteran is a primary homeowner.
Lisa Miura, Real Property Tax Administrator and Keita Jo, Acting Assistant Real Property Tax
Administrator answered questions on the approximate count of people that would be receiving
this benefit. Mr. Jo updated some of the numbers. The current count for individuals receiving
veterans' disability is 656 and the taxes representative of that is $131,200. Individuals go
through an application process with the Veterans Administration, and once completed, the
Veterans Administration will sign off as being 100 percent disabled/unemployable.
Council Member Aaron'Chung stated it is difficult going against something that is in
appreciation of our veterans who have given the ultimate sacrifice, but states he is troubled with
the elimination of the minimum tax. Mr. Chung would like to recognize what our veterans have
given to all of us but feels they still need to pay the minimum tax.
FC Report No. 126
FC-126 Page 2 July 24, 2018
Committee Vice Chair Karen Eoff inquired of Mr. Kanuha whether it was the recommendation from the
• Task Force to drop the $100 minimum down to zero. Mr. Kanuha confirmed.
Council Member Susan L. K. Lee Loy stated her concern that this may be creating a special category
and asked Ms. Miura whether this creates a unique situation. Ms. Miura commented that we would be
the only County doing a zero tax for disabled veterans. Ms. Miura also stated that the Task Force spent
a lot of time talking about this one, going back and forth between the $100 minimum tax or zero. The
Task Force put in their report that being 100 percent disabled, due to a service related injury, they have
already paid the ultimate price. The Task Force recognized and discussed the income veterans receive
from the government. The veteran also has to qualify for the homeowner's exemption to be a primary
homeowner. Ms. Lee Loyis in support of the bill but asked if there could be a follow-upreport from the
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Task Force on where to make up for the loss of revenue.
Mr. Kanuha amended Bill 165 with the contents of Communication 989.1. The amendment changes the
effective date from"upon approval" to "July 1, 2019."
Your Committee on Finance is in accord with the purpose and intent of Bill No. 165, as amended to
Draft 2, and recommends its passage on first reading.
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AYES NOES ABS EX Respectfully'submitted,
CHUNG X
DAVID X COMMITTEE ON FINANCE
EOFF X
KANUHA X
LEE LOY X
O'HARA X
POINDEXTER X MAILE DAVID, CHAIR
RICHARDS X FC REPORT NO.: 126
RUGGLES X ADOPTED: AUG 8 2018