HomeMy WebLinkAboutBILL 2554, BILL 2555, BILL 2556, BILL 2557, BILL 2558, BILL 2559 NOTICE OF PUBLICATION/NOTICE OF PUBLIC HEARINGAFFIDAVIT OF PUBLICATION
IN THE MATTER OF
Notice of Publication and Notice of Public Hearing
ATE OF HAWAII
y and County of Honolulu
)oc. Date: SEP 1 5 20!4
lotary Name: Patricia K. Reese
)oc. Description: Affidavit of
ublication
SEP 1 5 2014
Signature
Date
# Pages:
First Judicial Circuit
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NOTARY `.
PUBLIC
Comm. (`:e. .
• . 86-467
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e Rosales being duly sworn, deposes and says that she is a clerk, duly authorized
xecute this affidavit of Oahu Publications, Inc. publisher of The Honolulu
`-Advertiser and MidWeek, that said newspapers are nbwspapers of general
ulation in the State of Hawaii, and that the attached notice is true notice as was
lished in the aforementioned newspapers as follows:
tolulu Star -Advertiser 0 times on:
lweek Wed. 0 times on:
(k,vi4bsd _1_ times on: G 1/14fiw
that affiant is not a party to or in any way interested in the above entitled matter.
e Rosales
scribed to and sworn before me this - day
A.D. 20 /
`ic. K. R: se, Notary P .lic
-omni ion expires: 'i ct 0
0000667567
First Judicial Circuit, State of Hawaii
NOTARY `.
PUBLIC •
Comm. No.
86-467
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NOTICE OF PUBLICATION AND NOTICE OF PUBLIC HEARING
Notice is 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, KAUA'I 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, KAUA'I 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, KAUA'I COUNTY CODE 1987, AS AMENDED, RELATING
1
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
concems 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, KAUA'I 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.
BIII No. 2559
A BILL FOR AN ORDINANCE AMENDING CHAPTER 5A, KAUA'I 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 Bilis 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 Cleric'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
NOES: None
EXCUSED & NOT VOTING: None
TOTAL - 7,
TOTAL - 0,
TOTAL - 0.
Lihu'e, Hawai'i /s/ Riclry Watanabe
September 11, 2014 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 MEEANG
DATE, TO THE COUNTY CLERK, 4396 RICE STREET, SUITE 209, LIHU'E, KAUA'I, HAWAII, 96766. TELEPHONE NO.
(808) 241-4188. FACSIMILE NO. (808) 241-6349.
(TG1667567 9/14/14)
NOTICE OF PUBLICATION AND NOTICE OF PUBLIC HEARING
Notice is hereby given that the Council of the County of Kaua'i will hold a public hearin
September 24, 2014, at 1:30 p.m., or soon thereafter, at the Council Chambers, 4396 Rice
Historic County Building, Lihu'e, on the following:
Bill No. 2554
A BILL FOR AN ORDINANCE AMENDING CHAPTER 5A, KAUA'I COUNTY CODE 1987, AS AM
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
the Permanent Home Use (PHU) Tax Limit. Those in the Homestead and Residential tax clas.
Real Property Tax (RPT) bill that increased by more than five hundred dollars ($500), will
provided that the ownership did not change after September 30, 2013, a second home wr
property nor was the original structure substantially increased, the property held a Home Use
the 2013 and 2014 tax years, and other determinants. This Bill also extends the due dal
payment of RPT from August 20, 2014 to December 31, 2014, for property owners that have
exemptions, and further retroactively waives the penalties and interest accumulated during
extension, if any.
Bill No. 2555
A BILL FOR AN ORDINANCE AMENDING ORDINANCE NO. B-2014.781, AS AMENDED,
OPERATING BUDGET OF THE COUNTY OF KAUA'I, STATE OF HAWAII, FOR THE FISCAL'i
THROUGH JUNE 30, 2015, BY REVISING THE AMOUNTS ESTIMATED IN THE GENERAL Fl
Tax Relief Funding - $750,000)
Pursuant to Section 19.07B and 19.10A of the Charter of the County of Kaua'i, as
proposes to amend the Operating Budget for Fiscal Year 2014 - 2015 by utilizing $750,00'
Fund Balance - Unassigned account to supplement the shortfall in Real Property Taxes (RI
measures that may be adopted in Fiscal Year 2014 - 2015.
Bill No. 2556
A BILL FOR AN ORDINANCE AMENDING CHAPTER 5A, KAUA'I COUNTY CODE 1987, AS A
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 signific
Real Property Tax (RPT) bill for 2014, which was primarily due to the removal of the Perim(
Tax Limit, via Ordinance No. 953 in 2013, as well as other factors such as an increase to c
an increase in assessed values. This Bill amends Chapter 5A of the Kaua'i County Code 19
reinstating the PHU Tax Limit for Home Exemption Properties, and providing retroactive to
taxpayers for the 2014 tax year.
8111 No. 2557
A BILL FOR AN ORDINANCE AMENDING CHAPTER 5A, KAUA'I COUNTY CODE 1987, AS F
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 ar
tax relief for taxpayers whose household income, which will apply to the total gross income
the preceding tax year, does not exceed fifty percent (50%) of the Kaua'i Median Househol
set forth in the Kaua'i County Housing Agency Affordable Rental Housing Guideline. This
concems raised by residents regarding the removal of the Permanent Home Use (PHU) Tax
certain Real Property Tax (RPT) rates, and an increase in assessed values, which all occurred
Bill No. 2558
A BILL FOR AN ORDINANCE AMENDING CHAPTER 5A, KAUA'I COUNTY CODE 1987, AS
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 amer
property taxes.
The purpose of this Bill is the following:
Provides for any claim for an exemption, Long Term Affordable Rental, or Home f
application for the 2015 tax year to be retroactively applied to the claimant's real p
2014 tax year.
Provides for an owner to submit a new "Use Survey Form" to the Department of F
Assessment Division by December 31, 2014 for the 2014 tax year and to receive
2015 as determined by the Director of Finance for property that was design;
classification in tax year 2014.
• Waives all penalties and interest for delinquent payment due ti
classification.
Bill No. 2559
A BILL FOR AN ORDINANCE AMENDING CHAPTER 5A, KAUA'I COUNTY CODE 1987, AS
TO REAL PROPERTY TAXES (Tax On Use)
This Bill proposes to amend Chapter 5A of the Kaua'i County Code 1987, as ame
property taxes.
The purpose of this Bili is to amend Chapter 5A, Article 6, Section 5A-6.4, to alk
multiple actual uses to be classified under each applicable tax classification based
property dedicated to each use.
All interested persons who wish to present their comments may do so at the pe
testimony prior to the hearing would be appreciated. Copies of the proposed Bills are as
the County Clerk, Council Services Division.
(The Council Committee or Council may amend these Bills at its subsequent meeting
posted at least 6 days in advance at the County Clerk's Office and the public may also
meetings.)
CERTIFICATE OF THE COUNTY CLERK
I hereby certify that the foregoing Bilis Nos. 2554, 2555, 2556, 2557, 2558, an
reading were ordered to print by the Council of the County of Kaua'i at its meeting held of
by the following vote:
AYES: Bynum, Chock, Hooser, Kagawa, Rapozo, Yukimura, Furfaro
NOES: None
EXCUSED & NOT VOTING: None
Lihu'e. Hawai'i /s/ Ricky Watam
AFFIDAVIT OF PUBLICATION
IN THE MATTER OF
Notice of Publication and Notice of Public Hearing
STATE OF HAWAII
City and County of Honolulu
Doc. Date: SEP 1 5 2014
Notary Name: Patricia K. Reese
# Pages: 1
First Judicial Circuit
Doc. Description: Affidavit of
Publication
Signature
SEP
1 5 2014
Date
NOTARY '.
PUBLIC'
Comm. No.
%. 86-467 .• �''
+r\\
'"//1 OF
‘ -‘00 \‘‘
Rose Rosales being duly sworn, deposes and says that she is a clerk, duly authorized
to execute this affidavit of Oahu Publications, Inc. publisher of The Honolulu
Star -Advertiser and MidWeek, that said newspapers are newspapers of general
circulation in the State of Hawaii, and that the attached notice is true notice as was
published in the aforementioned newspapers as follows:
Honolulu Star -Advertiser 0 times on:
Midweek Wed. 0 times on:
114 -dr,
times on: G �� h
And that affiant is not a party to or in any way interested in the above entitled matter.
Rose Rosales
Subscribed to and sworn before me this
A.D. 20
`r
Patric
My
se, Notary
ion expires:
Ad # 0000667567
'- day
First Judicial Circuit, State of Hawaii
0 20.4 \•%_
G K.
•• ••• NOTARY '.
:• •
PUBLIC
• Comm. No.
• •. 86-467 .
l//,17•E OF HP ��`�:
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