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Home My WebLink AboutBILL 2554, BILL 2555, BILL 2556, BILL 2557, BILL 2558, BILL 2559 NOTICE OF PUBLICATION/NOTICE OF PUBLIC HEARING (input sheet)' 'IVED '14 SEP 11 P 1 :05 CFFICEWQTICE OF PUBLICATION AND NOTICE OF PUBLIC HEARING THE COUNTY CLERK VIP" TNotk --ih hereby given that the Council of the County of Kaua`i will hold a public hearing on Wednesday, September 24, 2014, at 1:30 p.m., or soon thereafter, at the Council Chambers, 4396 Rice Street, Suite 201, Historic County Building, Lihu`e, 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) The purpose of this Bill is to provide short-term tax relief for taxpayers who were affected by the removal of the Permanent Home Use (PHU) Tax Limit. Those in the Homestead and Residential tax classes who received a Real Property Tax (RPT) bill that increased by more than five hundred dollars ($500), will receive tax relief, provided that the ownership did not change after September 30, 2013, a second home was not built on the property nor was the original structure substantially increased, the property held a Home Use exemption in both the 2013 and 2014 tax years, and other determinants. This Bill also extends the due date for the first half payment of RPT from August 20, 2014 to December 31, 2014, for property owners that have current Home Use exemptions, and further retroactively waives the penalties and interest accumulated during the period of said extension, if any. Bill No. 2555 A BILL FOR AN ORDINANCE AMENDING ORDINANCE NO. B-2014-781, AS AMENDED, RELATING TO THE OPERATING BUDGET OF THE COUNTY OF KAUAI, STATE OF HAWAII, FOR THE FISCAL YEAR JULY 1, 2014 THROUGH JUNE 30, 2015, BY REVISING THE AMOUNTS ESTIMATED IN THE GENERAL FUND (Real Property Tax Relief Funding — $750,000) Pursuant to Section 19.07B and 19.10A of the Charter of the County of Kaua`i, as amended, this Bill proposes to amend the Operating Budget for Fiscal Year 2014 — 2015 by utilizing $750,000 from the Equity / Fund Balance — Unassigned account to supplement the shortfall in Real Property Taxes (RPT) due to tax relief measures that may be adopted in Fiscal Year 2014 — 2015. Bill No. 2556 A BILL FOR AN ORDINANCE AMENDING CHAPTER 5A, KAUAI COUNTY CODE 1987, AS AMENDED, RELATING TO REAL PROPERTY TAXES (Reinstating the Permanent Home Use Tax Limit) The purpose of this Bill is to provide immediate tax relief for taxpayers who saw a significant increase in their Real Property Tax (RPT) bill for 2014, which was primarily due to the removal of the Permanent Home Use (PHU) Tax Limit, via Ordinance No. 953 in 2013, as well as other factors such as an increase to certain RPT rates and an increase in assessed values. This Bill amends Chapter 5A of the Kaua`i County Code 1987, as amended, by reinstating the PHU Tax Limit for Home Exemption Properties, and providing retroactive tax relief for qualified taxpayers for the 2014 tax year. Bill No. 2557 A BILL FOR AN ORDINANCE AMENDING CHAPTER 5A, KAUAI COUNTY CODE 1987, AS AMENDED, RELATING TO REAL PROPERTY TAXES (Low Income Tax Credit) The purpose of this Bill is to amend Chapter 5A of the Kaua`i County Code 1987, as amended, by providing tax relief for taxpayers whose household income, which will apply to the total gross income of all titleholders for the preceding tax year, does not exceed fifty percent (50%) of the Kaua`i Median Household Income (KMHI) as set forth in the Kaua`i County Housing Agency Affordable Rental Housing Guideline. This is in response to the concerns raised by residents regarding the removal of the Permanent Home Use (PHU) Tax Limit, an increase in certain Real Property Tax (RPT) rates, and an increase in assessed values, which all occurred simultaneously. Bill No. 2558 A BILL FOR AN ORDINANCE AMENDING CHAPTER 5A, KAUAI COUNTY CODE 1987, AS AMENDED, RELATING TO REAL PROPERTY TAXES (Retroactive Real Property Tax Measures and Extensions) This Bill proposes to amend Chapter 5A of the Kaua`i County Code 1987, as amended, relating to real property taxes. The purpose of this Bill is the following: • Provides for any claim for an exemption, Long Term Affordable Rental, or Home Preservation Tax Limit application for the 2015 tax year to be retroactively applied to the claimant's real property tax bill for the 2014 tax year. • Provides for an owner to submit a new "Use Survey Form" to the Department of Finance, Real Property Assessment Division by December 31, 2014 for the 2014 tax year and to receive a tax credit in tax year 2015 as determined by the Director of Finance for property that was designated an incorrect tax classification in tax year 2014. • Waives all penalties and interest for delinquent payment due to incorrect tax classification. Bill No. 2559 A BILL FOR AN ORDINANCE AMENDING CHAPTER 5A, KAUAI COUNTY CODE 1987, AS AMENDED, RELATING TO REAL PROPERTY TAXES (Tax On Use) This Bill proposes to amend Chapter 5A of the Kaua`i County Code 1987, as amended, relating to real property taxes. The purpose of this Bill is to amend Chapter 5A, Article 6, Section 5A-6.4, to allow for a property with multiple actual uses to be classified under each applicable tax classification based on the percentage of property dedicated to each use. All interested persons who wish to present their comments may do so at the public hearing. Written testimony prior to the hearing would be appreciated. Copies of the proposed Bills are available at the Office of the County Clerk, Council Services Division. (The Council Committee or Council may amend these Bills at its subsequent meetings. Meeting notices are posted at least 6 days in advance at the County Clerk's Office and the public may also testify at any of these meetings.) CERTIFICATE OF THE COUNTY CLERK I hereby certify that the foregoing Bills Nos. 2554, 2555, 2556, 2557, 2558, and 2559 which on first reading were ordered to print by the Council of the County of Kaua`i at its meeting held on September 10, 2014, by the following vote: AYES: Bynum, Chock, Hooser, Kagawa, Rapozo, Yukimura, Furfaro TOTAL — 7, NOES: None TOTAL — 0, EXCUSED & NOT VOTING: None TOTAL — 0. Lihu`e, Hawai`i September 11, 2014 /s/ Ricky Watanabe County Clerk, County of Kaua`i NOTE: SPECIAL ACCOMMODATIONS AND SIGN LANGUAGE INTERPRETER AND INTERPRETERS FOR NON-ENGLISH SPEAKING PERSONS ARE AVAILABLE UPON REQUEST FIVE (5) DAYS PRIOR TO THE MEETING DATE, TO THE COUNTY CLERK, 4396 RICE STREET, SUITE 209, LIHU`E, KAUAI, HAWAII, 96766. TELEPHONE NO. (808) 241-4188. FACSIMILE NO. (808) 241-6349. (One publication — The Garden Island — September 14, 2014)