HomeMy WebLinkAboutGT 0009 - Hawaii County Code Amendment SuggestionsCounty Charter Amendments suggestions (submitted by R. Janis Parker):
Pursuant to Hawaii County Code Section 19-36 (5), "The director shall have the authority
to extend the period for the remission of taxes for property that was wholly or partially damaged
or destroyed for the percentage of the property which was affected by such disaster, for a period
not to exceed one year after the tax year in which the disaster took place.",said option shall be
exercised by the director unilaterally to the benefit of property owners having suffered said
losses, as it is likely that a majority of said owners are not aware of, and have not been notified
of the proper procedures, that they may claim a refund of paid taxes upon destroyed properties.
Further, in the interest of fairness, economic recovery and stimulus, to encourage
property owners who have left the island to return, and to help make whole property owners (of
every type, not only personal residence), as much as possible, who suffered losses during the
lower Puna Leilani/ Kapoho 2018 eruption, the following shall be provided to owners of record
who the County Real Property Tax Office sent letters of total destruction, or significant
reduction in property values:
1) Using eruption recovery monies, the county will send checks directly to owners of record for:
a) paid real property taxes, prorated according to date of loss; and
b) one-half, or at minimum one-quarter, of the assessed value, showing on the records of
the County Real Property Department as of the date of loss.
2) If any such checks are returned, and owners are unable to be found, following due diligence
by the County Real Property Department, then any such surplus of unredeemed monies, shall be
applied first to all expenses incurred by the director and real property department, said shall be
met out of the surplus moneys, and any further surpluses shall return to said eruption recovery
fund.
Any County Department which, at the close of its fiscal year, shows a surplus in its budget, shall
not have said funds removed or depleted, but instead, to encourage thriftiness and economy in
governmental operations, said Department shall automatically have said surplus rolled over into
the subsequent fiscal year, without penalty or reduction in its annual budget. If a particular
Department manages, through economy and good budgeting of expenses, to show a surplus for a
period of three years, then said Department's employees shall each receive a bonus of up to 10%
(ten percent), but in any event not less than 3% (three percent) of their monthly salaries, payable
at the close of said fiscal year, plus two months' time, to allow for internal assessments,
confirmation of said surplus, and bonus checks to be issued. Any amounts beyond said bonuses
which remain in said Department's surplus budget, shall return to the general operating fund for
the following fiscal year.
Hawaii County Code Section 19-42. Same; tax deed; redemption, shall be amended to include
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the following statute of limitations wording, in order to prevent misunderstanding, or future title
issues, with County unpaid real property tax sale properties.
"(a) All deeds heretofore and hereafter issued to, or by, the County of Hawaii, by reason of
delinquency of property taxes or assessments levied by any taxing agency or revenue
department, shall be conclusively presumed to be valid unless held to be invalid in an
appropriate proceeding in a court of competent jurisdiction to determine the validity of said
deed, commenced within one year after the execution of said deed, or within one year after the
effective date of this section, whichever be later."
Hawaii County Code Section 19-44. Tax deed as evidence, shall be additionally be amended to
include the following statute of limitations wording, in order to prevent misunderstanding, or
future title issues, with County unpaid real property tax sale properties.
"(8) A proceeding based on an alleged invalidity or irregularity of any tax sale deed to, or by, the
County for taxes, or of any proceedings leading up to the deed, can only be commenced within
one year after the date of recording of the deed to, or by, the County, in the State Bureau of
Conveyances, and/or Land Court's recorder's office. Any actions commenced thereafter shall be
barred."
Respectfully submitted by R. Janis Parker, 4/4/2019. If any questions, please contact either the
County Real Property Tax Office, or Corporation Counsel, both of whom have my contact
information. Mahalo.