HomeMy WebLinkAboutRES 173 Draft 01 1972-1976County of Hawaii—State of Hawaii
Resolution No. i'73
WHEREAS, the County Council of the County of Hawaii finds
that residential property adjacent or contiguous to resort
development increases in value subsequent to such development;
and
WHEREAS, the County Council finds that the real property
taxes on such property also increases, often causing great
hardship to the owners of such residential property; and
WHEREAS, the County Council finds that a substantial
number of home owners of property adjacent to resort
developments are forced to sell their homes because of the
increase in taxes; and
WHEREAS, the County of Hawaii has an interest in providing
housing for its citizens,
THEREFORE, BE IT RESOLVED BY THE COUNCIL OF THE COUNTY OF
HAWAII that the State legislature of the State of Hawaii give
immediate and serious consideration to the adoption of the
attached proposed statute of the Hawaii Revised Statutes,
Section 246-39.5.
BE IT FURTHER RESOLVED that the Clerk of the County of
Hawaii be and is hereby directed to send a true copy of this
resolution to the Honorable John A. Burns, Governor of the
State of Hawaii; to the Honorable Wing Kong Chong, the
Honorable Joseph R. Garcia, Jr., the Honorable Archie Hapai,
the Honorable Stanley H. Roehrig, the Honorable Jack K. Suwa,
and the Honorable Yoshito Takamine, Members of the State House
of Representatives; to the Honorable Stanley I. Hara, the
Honorable Richard Henderson, and the Honorable John T. Ushijima,
Members of the State Senate.
Dated at Hilo
January j, 1974.
COUNTY COUNCIL
County of Hawaii
Hilo, Hawaii
Hawaii, this 23rd day of
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CHAIPI.IAN, COUNrW COUNCIL
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I hereby certify that the foregoing RESOLUTION was by the vote indicated to
the right hereof adopted by the COUNCIL of the County of Hawaii on,
January 23ik 1974
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ATTEST:
Tadashi Suzuki Robert M. Yatda
COUNTY CLERK CHAIRMAN & PRESIDING OFFICER
ROLL CALL VOTE
AYES NOES -A/ E
Carpenter
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De Luz
x
Farias
x
Fujii
x —
Hisaoka
x
Kawahara
x
Matayoshi
x
Yadao
x
Chr. Yamada
C-644/LC-13
Reference: ................
M.B. No . .....
Ak 04*
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RESOLUTION NO . ..................................
NPI
A BILL FOR AN ACT
RELATING TO DEDICATION OF H014ES FOR PROPERTY TAX RELIEF.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:
SECTION 1. Findings and declaration of necessity.
The legislature hereby finds that (a) whenever resort
developments are built in Hawaii, the value of the surrounding
property increases at an exorbitant rate; (b) because of the
increase in value, and since the property tax levied is based
on the fair market value of the property, which includes the
nature of the use both actual and potential, the taxes on the
property also increases at an excessive rate; (c) since the
taxes on the affected property also increases, many families
of moderate means are forced to sell their homes; (d) there
exists a critical shortage of homes in Hawaii especially among
families of moderate means; (e) the State of Hawaii has great
interest in providing and/or assuring that families of moderate
income retain their homes; and (f) it is hereby declared as a
matter of legislative determination that providing homes for
families of moderate income or retention thereby because of
inflation due to resort development is declared to be a public
necessity and policy.
SECTION 2. Hawaii Revised Statutes Section 246-39 is
amended by adding the following as Section 246-39.5, Exemptions,
Dedicated Lands Adjacent to Resort Development.
"l. Definitions
a. Adjacent means any land situated, whether
contiguous or not, within (blocks) (mile)
of any resort development which has increased
property taxes.
b. Resort development means the planning or building
of any public place of accommodation, hotel, or
any place providing rest and recreation facilities
for vacationers.
"2. Any owner of taxable real property adjacent to
resort development desiring to dedicate a portion
or portions thereof for residential use shall
petition the director of taxation stating the exact
area of the land to be dedicated and that the land
shall be, and maintained and improved, in accordance
with and for the sole purpose for which it was
dedicated.
" The director shall make a finding as to whether
the resort development has caused the tax of the
adjacent property to increase. Upon the finding that
the property tax has increased because of the
development, the director shall accept the application
for dedication and assess the value of such property
at the fair market value of the property prior to the
resort development.
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"The approval of the petition by the director
shall constitute a forfeiture on the part of the
owner of any right to change the use of his land
for a minimum period of ten years, renewable
indefinitely on a ten-year increment, subject to
cancellation by either the owner or the director upon
one year's notice. Except, however, if the owner
cancels, fails to observe the restriction on use,
improvement and maintenance, or sells the dedicated
property within any ten-year increment, the director
shall levy a tax equal to the tax on the fair market
value of such property for the used portion of any
ten-year increment. The director shall provide credit
for prior taxes paid. Application for petition shall
be pursuant to HRS Sections 246-34(e), ( f ) and ( g )
SECTION 3. This bill shall take effect on approval.
INTRODUCED BY:
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