HomeMy WebLinkAbout09/24/2014 Public hearing transcript re BILL#2554 PUBLIC HEARING
SEPTEMBER 24, 2014
A public hearing of the Council of the County of Kauai was called to order by
Mason K. Chock, Sr., Chair, Finance & Economic Development (Tourism / Visitor
Industry / Small Business Development / Sports & Recreation Development / Other
Economic Development Areas) Committee, on Wednesday, September 24, 2014, at
2:16 p.m., at the Council Chambers, 4396 Rice Street, Suite 201, Historic County
Building, Lihu`e, and the presence of the following was noted:
Honorable Tim Bynum
Honorable Mason K. Chock, Sr.
Honorable Gary L. Hooser
Honorable Ross Kagawa
Honorable Mel Rapozo (present at 2:16 p.m.)
Honorable JoAnn A. Yukimura
Honorable Jay Furfaro
The Clerk read the notice of the public hearing on the following:
"Bill No. 2554 — A BILL FOR AN ORDINANCE AMENDING
CHAPTER 5A, KAUAI COUNTY CODE 1987, AS AMENDED, RELATING
TO REAL PROPERTY TAXES (Real Property Tax Relief for the
2014 Tax Year),"
which was passed on first reading and ordered to print by the Council of the County
of Kaua`i on September 10, 2014, and published in The Garden Island newspaper on
September 14, 2014.
(Mr. Rapozo was noted as present.)
Mr. Sato: We have no written testimony, and three (3)
registered speakers. The first speaker is Ian Miles, followed by Carmela De Marco.
Mr. Chock: Great. Mr. Miles, please. Please come up,
sit down, and introduce yourself. If you could turn your microphone on, please.
Again, first introduce yourself.
IAN MILES: I am Ian Miles. My status changed in the
last year to rental because I did not know any of this so I rented out a room. Then I
would not be eligible for this particular Bill. Is that my understanding? Is that
correct, if my status changed in the last year? I was a Homestead, then because of
the one hundred percent (100%) use tax, I lose my Homestead apparently, and then
do I have to fill out a form by September 30th to...yes.
Ms. Yukimura: Steve may know.
Mr. Miles: Does someone know the answers to these
things?
PUBLIC HEARING 2 SEPTEMBER 24, 2014
BILL NO. 2554
Mr. Chock: Would you like to? Chair.
Mr. Furfaro: For all of these Bills, there will be
opportunities for people to apply for the new statuses, that is an affirmative.
Mr. Miles: Alright.
Mr. Furfaro: Okay.
Mr. Miles: Even though September 30th, according to
the Tax Department, is the last day?
Mr. Furfaro: Yes, but there are Bills here that are
extending it.
Mr. Miles: Which are part of what we are going to listen
to right now?
Mr. Furfaro: No. They are parts of different Bills.
Mr. Miles: So, I cannot apply for an extension or I
should apply for an extension anyway? I am a little confused by the whole process.
Mr. Chock: Why do you not give it a go then.
Mr. Bynum: Without knowing your individual
circumstances, the Bills that are here before us, some of them address the removal
of the cap.
Mr. Miles: Right.
Mr. Bynum: One bill allows people kind of, if there was a
mistake made about that reclassification, to have that looked at again.
Mr. Miles: Right.
Mr. Bynum: But that September 30th deadline is very
important for those folks and for anyone in this community.
(Ms. Yukimura was noted as not present.)
Mr. Bynum: It is our deadline to apply for exemptions.
One of these bills would say, "If you were eligible last year, it would be retroactive
to last year." So, I hope that answers your question, but each bill...a couple of these
bills address the removal of the cap, the Mayor's bill and Councilmember Kagawa
and Rapozo's bill.
Mr. Miles: Yes.
Mr. Bynum: Others address next year's taxes, and one
bill that Councilmember Hooser and I are introducing will give people an
opportunity if they believe they were miscategorized last year, to get a second look
at that.
PUBLIC HEARING 3 SEPTEMBER 24, 2014
BILL NO. 2554
Mr. Miles: Okay.
Mr. Bynum: But they will have to be eligible last year and
it mistakenly placed. So, if that circumstance fits. So, that is a brief overview of
the bills that are before us. Some affect next year and some affect the cap. There is
one that will an opportunity for a second look at that classification.
Mr. Miles: Okay.
Mr. Chock: Thank you. Chair? Hold on.
Mr. Furfaro: I have prepared, and I am going to be asking
Yvette to make them available to people in the public, a little worksheet here that
has all of these bills listed, and the piece that I do not want people to be confused
with as I passed these out that identifies all of the bills, we do not necessarily know
which ones will survive the reviews.
Mr. Miles: I understand.
Mr. Furfaro: And there are different parts. For example,
Mr. Hooser and Bynum are speaking about having a shared-use portion for the Bill,
which would divide the use of the property and actually require an affidavit and
which part if rental, which is permitted home use. Then we have another bill that
is pretty similar, and it is introduced by the Administration yet to come out, that
basically says, rather than do the affidavit and the proration year, there will be an
opportunity to have a blended rate. Now, those two (2) bills compete with each
other, right?
Mr. Miles: Right.
Mr. Furfaro: And I do not know which one will pass.
Mr. Miles: Yes. Well, I hope one (1) of them passes.
Mr. Furfaro: I have prepared, for the public and the
members, this little summary sheet.
Mr. Miles: That is good.
Mr. Furfaro: If you could reference this, I would
appreciate it.
Mr. Miles: Yes...
Mr. Furfaro: I am sorry I am a little hoarse right now.
Mr. Miles: No. The thing is when I come in and I get a
tax bill, I have not studied any of this. So, the simpler you can make it for me to
understand, the better.
Mr. Chock: Understood. What I would like to suggest is
that, I mean, we have our Director of Finance here that might be able to help you as
well with some specific questions that you have regarding each of the bills.
PUBLIC HEARING 4 SEPTEMBER 24, 2014
BILL NO. 2554
(Mr. Rapozo was noted as not present.)
Mr. Chock: For more clarification, Councilmember
Kagawa has...
Mr. Kagawa: I love what Chair Furfaro did with this
sheet. So, to answer your direct question you asked if you would not be affected or
helped by Bill No. 2554. This is the exact language of what this Bill is doing.
(Ms. Yukimura was noted as present.)
Mr. Kagawa: "Those in the Homestead and Residential tax
classes who have received a real property tax bill that is increased by more than
five hundred dollars ($500) will receive a tax credit for seventy percent (70%) of the
assessed taxes in which it exceeded some of the taxes assessed for 2013 tax year
over five hundred dollars ($500)." So, if you are in the Homestead or Residential
tax class, then you will benefit by this Bill.
Mr. Miles: Okay.
Mr. Kagawa: So, you will pay your first five hundred
dollars ($500) and thirty percent (30%) of anything over five hundred dollars ($500).
That will be your tax liability for 2013, if that helps.
Mr. Miles: Yes.
Mr. Kagawa: Thank you.
Mr. Miles: Thank you.
Mr. Chock: Again, these are all under review. So, if
everyone can take a look at the summary that Council Chair has put together.
They are also taken in the same order that we will be hearing them today. So, as
you review them, if you have comments on them that you would like to share with
us, that is what we would like to hear at this time. Thank you, Mr. Miles.
Mr. Miles: Alright. Thank you.
Mr. Furfaro: I think Bynum wanted the floor.
Mr. Chock: Oh, I am sorry. Did you want the floor? Do
you want him?
Mr. Bynum: No, just a quick comment. Just that, this
handout, I want to acknowledge staff for their work on this. I had asked for a bullet
point summary on our Bill, and this all of them. This is excellent and this will cut
to the chase. So, hopefully this will be available to the public online somehow as
well. It is a very useful tool.
Mr. Furfaro: It is available at certain opportunities.
Although the staff put it together, you can thank me for the concept.
Mr. Bynum: Well, thank you very much.
PUBLIC HEARING 5 SEPTEMBER 24, 2014
BILL NO. 2554
Mr. Furfaro: But it is a good working piece. The more
important part to me is the public needs to realize that some of the bills compete
with each other.
Mr. Bynum: Yes.
Mr. Furfaro: That is the most important part. So, you
cannot get everything.
Mr. Bynum: And bills can be amended.
Mr. Furfaro: Yes.
Mr. Chock: Thank you.
Mr. Sato: Our next registered speaker is Carmela
De Marco, followed by Barbara Smith.
CARMELA DE MARCO: Yes. I have owned my property since 1985.
Last...Carmela De Marco. I live in Po`ipu. I have owned my property since 1985.
Last year, I was assessed at Vacation Rental, which I do not have. I have a
long-term rental. By the time I found out about my tax bill, they said I could not
appeal it. This year my property tax went up to five thousand one hundred
thirty-six dollars ($5,136). Two (2) years ago, it was one thousand three hundred
thirty-nine dollars ($1,339), and I received from the County of Kaua`i, a letter
saying that there was a circuit breaker tax that would be going forward, and I had
relied on that. I thought that covered me because I have had this forever. To get a
five thousand dollars ($5,000) bill, I had to use my credit card to pay it, and I paid
because I always pay my taxes on time. Now, next month I have to face that bill.
What is this? I would like some relief on this and I would really like you honor
what you said on this letter that the circuit breaker tax would go forward, and that
would at least be grandfathered in. You did not do that. There is a loss of trust
here. I have this letter here and you can look at it. I feel I should have been
grandfathered in, and this circuit breaker tax that you have removed without any
notice to us. Just ignored what you promised. You cannot say one thing and just
take it away and not even discuss it. Then you have a bill from one thousand three
hundred dollars ($1,300) to five thousand dollars ($5,000). I am seventy-seven (77)
years old. I am on social security. I do not have that kind of money. Because
houses around me are selling in the million dollars does not mean that I have the
money to compete. I have owned my house since 1985 when they were not selling
for one million dollars ($1,000,000), and I would like some relief on this. I would
also like that tax cap put back on as you promised. I would really like that back.
Thank you.
Ms. Yukimura: Question.
Mr. Chock: We have some clarifying questions here.
Councilmember Yukimura for your consideration.
Ms. Yukimura: Yes, Ms. De Marco, the Bill before us would
give you relief for this year. You would pay no more than five hundred dollars
($500) of that increase plus thirty percent (30%) of the balance. Then, your status
PUBLIC HEARING 6 SEPTEMBER 24, 2014
BILL NO. 2554
has been changed now. It was incorrectly done to Vacation Rental, but it is not a
long-term rental?
Ms. De Marco: Yes. I did not send the survey form in the
year, and they just automatically put me as a Vacation Rental without even asking
me.
Ms. Yukimura: Okay, that is wrong.
Ms. De Marco: And that was wrong. By the time I got my
tax bill, I could not appeal it.
Ms. Yukimura: Could you...
Ms. De Marco: This year I did send in the survey form and
then I called them because they still had me as a Vacation Rental, and they said,
"Oh, we did not received your form." I said, "I sent it certified mail. You have it."
Then they looked again, and they found it.
(Mr. Rapozo was noted as present.)
Ms. De Marco: So, anyway, I would just like to have it go
back to where it was.
Ms. Yukimura: Well, I do not believe there was any promise
to restore the cap, at least an official promise, but I would love to have copies of
what you say is a letter from the County.
Ms. De Marco: Yes.
Ms. Yukimura: I am sure it is not from the County Council.
Ms. De Marco: It is from the Real Property Assessment
Division.
Ms. Yukimura: Right.
Ms. De Marco: Department of Finance.
Ms. Yukimura: So, that is from the Administration, but staff
will make a copy and then return you the original. Okay. So now that they have
your certified mail, they have changed your status to long-term rental?
Ms. De Marco: But they changed my classification or
something because they increased my taxes to five thousand one hundred thirty-six
dollars ($5,136).
Ms. Yukimura: Okay. So, may I take it that you are in favor
of at least, this interim relief Bill that is before us?
Ms. De Marco: Yes, very much in favor.
Ms. Yukimura: Okay. Thank you very much.
PUBLIC HEARING 7 SEPTEMBER 24, 2014
BILL NO. 2554
Ms. De Marco: Thank you.
Mr. Chock: Thank you. One (1) more question here from
Councilmember Hooser.
Mr. Hooser: Yes. Hello again.
Ms. De Marco: Hi.
Mr. Hooser: Last time when you were here, did you have
the opportunity to talk to the Director of Finance about the letter you...
Ms. De Marco: I did.
Mr. Hooser: ...had mentioned?
Ms. De Marco: Yes.
Mr. Hooser: Okay. Another one of the bills we are
talking about would allow if there was a mistake on your classification, which it
appears to be, would allow a mistake to be corrected retroactively.
Ms. De Marco: Okay.
Mr. Hooser: So, that is one of the other biplls on the list
that we are working on, and they are all works in progress. So, there are several
items here that if they move forward, and I expect many of them will, will provide
you with some immediate relief. I am hopeful.
Ms. De Marco: I appreciate it because I have my statement
coming next month on my credit card.
Mr. Hooser: Okay. Thank you.
Mr. Chock: Thank you.
Ms. De Marco: Thank you.
Mr. Chock: Next speaker, please.
Mr. Sato: Next registered speaker is Barbara Smith.
BARBARA SMITH: Good afternoon. I am Barbara Smith. I live
on the North Shore. I have been a permanent resident for over eighteen (18) years,
owned property just before Hurricane `Iniki. My husband and I live there. We
retired from California and wanted to find a wonderful place, which we did. It was
quite a shock getting our assessment and the tax for this year. It went up over
eighty percent (80%). We do not rent. It happens that the property had two (2)
buildings on it. We combined it to make it a home. I would very much like to
reinstate the tax cap. Going from two percent (2%) up to eighty percent (80%) is a
bit of a hike, to say the least, and I am not alone. Many in our area have tried to
figure out what they are going to do next. I hear more and more really considering
selling, leaving, or not sure what they can do, where they can go. I know it is not
PUBLIC HEARING 8 SEPTEMBER 24, 2014
BILL NO. 2554
just us. I was at the meeting a few weeks ago and one woman who spoke was a pig
farmer, I believe, and was trying to figure out what she and her family were going
to do with all of the children who were living there. Her comment was, "You are
killing us." I think that is what is happening not just to them, it is everybody. It is
a combination. Whatever is reasonable or equitable would be helpful. I think this
Bill that we are speaking on now is a beginning, but I do not think we ever should
have gotten to that point. This was way overbalanced. I do not think anywhere in
the United States this has ever happened. I know that the County is in need of
money. I think the money in your budget that is there, a lot of times could be
changed or dropped. It is going to places that, I think, if you talk to anybody in the
community and ask them where they would like their tax dollars to go, it is going to
a lot of places that either are not necessary or is not needed. Many of us are retired.
We are on fixed incomes at times and we are community minded. Both my husband
and I have been in the system of the schools since we moved here either as working
or volunteering. We have been on many boards and would like to continue to do
that. Love doing that. We are here to support others and be supported by others.
Mr. Sato: Three (3) minutes.
Ms. Smith: I think it should only be on our...
Mr. Chock: Three (3) minutes.
Ms. Smith: ...assessed value, and I know that there is
many homes that are being at the very high end, but it still needs to be equitable
one way or another. I think if someone is paying that much, then they are going to
have to pay the tax for that, but those of us who are here and have been here many
more years than myself, I do not know how they do it. I seriously do not know how
they can survive here.
Mr. Chock: So, that was your three (3) minutes.
Ms. Smith: Yes.
Mr. Chock: I just want to move you towards
summarizing if you can, please.
Ms. Smith: Yes. Mainly, do something about this. This
is a very little bit of a beginning. It should be taken care of for like I said, equitable.
So, thank you for your time.
Mr. Chock: We have question from Councilmember
Yukimura.
Ms. Smith: Yes, JoAnn.
Ms. Yukimura: Hi, Ms. Smith. Thank you. Have you
explored potential existing programs that might help you lower your taxes?
Ms. Smith: My husband did.
Ms. Yukimura: And none of them really served your needs?
PUBLIC HEARING 9 SEPTEMBER 24, 2014
BILL NO. 2554
Ms. Smith: Not really worked for us is what it comes
downs to.
Ms. Yukimura: Okay. Alright. Thank you.
Ms. Smith: Yes.
Mr. Bynum: Sorry.
Mr. Chock: Hold on.
Mr. Bynum: Just because every circumstance is different,
you mentioned you have two (2) buildings on your property?
Ms. Smith: There is an ohana and a home, originally.
We have combined it into one (1) building.
Mr. Bynum: Into one (1).
Ms. Smith: We have never rented. We have no intention
of ever. It is not a vacation rental.
Mr. Bynum: So, did your class move from Homestead to a
different class?
Ms. Smith: It dropped Homestead this year.
Mr. Bynum: So, you went out of Homestead?
Ms. Smith: Yes.
Mr. Bynum: Into a different one?
Ms. Smith: Yes.
Mr. Bynum: So, that may be a separate issue then the
cap.
Ms. Smith: Yes, I understand that.
Mr. Bynum: Okay. Thank you. That is helpful about how
to proceed going forward. Thank you.
Ms. Smith: Right.
Mr. Chock: One (1) more question here. Councilmember
Rapozo.
Ms. Smith: Yes.
Mr. Rapozo: I guess the question is, why was the
Homestead removed?
PUBLIC HEARING 10 SEPTEMBER 24, 2014
BILL NO. 2554
Ms. Smith: I am really not sure other than it had this
other building that can be used separately.
Mr. Rapozo: So, is it two (2) buildings or is it one (1)
building?
Ms. Smith: It is one (1) building together, but the small
cottage that was there is on its own septic tank. It could be.
Mr. Rapozo: Okay.
Ms. Smith: We will never...
Mr. Rapozo: So, it is one (1) building, but it is still
actually two (2) separate...
Ms. Smith: It is all under one (1) roof.
Mr. Rapozo: Right. Yes, I know. Like a condominium is
under one (1) roof, too.
Ms. Smith: Yes, and it has a separate entry, but it looks
like one (1) building.
Mr. Rapozo: Okay. Thank you.
Mr. Chock: Thank you.
Ms. Smith: Okay. Thank you.
Mr. Chock: Next speaker. Anyone else would like to
speak on this item, Bill No. 2554?
There being no further testimony on this matter, the public hearing
adjourned at 2:37 p.m.
Respectfully submitted,
„_,
S TT K. SATO
Council Services Review Officer
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