HomeMy WebLinkAbout09/06/2023 Public Hearing minutes on BILL 2901, BILL 2902, BILL 2903, BILL 2904 PUBLIC HEARING
SEPTEMBER 6, 2023
A public hearing of the Council of the County of Kaua`i was called to order by
Ross Kagawa, Chair, Finance & Economic Development Committee, on Wednesday,
September 6, 2023, at 8:41 a.m., at the Council Chambers, 4396 Rice Street,
Suite 201, Historic County Building, Lihu`e, and the presence of the following was
noted:
Honorable Addison Bulosan
Honorable Bernard P. Carvalho, Jr.
Honorable Felicia Cowden
Honorable Bill DeCosta
Honorable Ross Kagawa
Honorable KipuKai Kuali`i
Excused: Honorable Bill DeCosta
Honorable Mel Rapozo
The Clerk read the notice of the public hearing on the following:
"Bill No. 2901— A BILL FOR AN ORDINANCE AMENDING
CHAPTER 5A, KAUAI COUNTY CODE 1987, AS AMENDED, RELATING
TO REAL PROPERTY TAX (RPT Reform Tax Year 2024), and
Bill No. 2902 — A BILL FOR AN ORDINANCE AMENDING
CHAPTER 5A, KAUAI COUNTY CODE 1987, AS AMENDED, RELATING
TO REAL PROPERTY TAX (RPT Reform Tax Year 2025), and
Bill No. 2903 — A BILL FOR AN ORDINANCE AMENDING
CHAPTER 5A, KAUAI COUNTY CODE 1987, AS AMENDED, RELATING
TO REAL PROPERTY TAX (Long-Term Gap Housing Rental), and
Bill No. 2904 — A BILL FOR AN ORDINANCE AMENDING
CHAPTER 5A, KAUAI COUNTY CODE 1987, AS AMENDED, RELATING
TO REAL PROPERTY TAX (Separated Married Persons),"
which was passed on first reading and ordered to print by the Council of the County
of Kaua`i on August 9, 2023, and published in The Garden Island newspaper on
August 15, 2023.
The following communications were received for the record:
1. Burch, Roger and Michele, dated September 5, 2023 (Bill No. 2901 and Bill
No. 2902)
2. Danaher, Lynn, dated September 5, 2023 (Bill No. 2901)
3. Helton, Jonathan, dated September 6, 2023 (Bill No. 2901)
4. Helton, Jonathan, dated September 6, 2023 (Bill No. 2902 and Bill
No. 2903)
5. Jennings, Simon, dated September 5, 2023 (Bill No. 2901 and Bill No. 2902)
PUBLIC HEARING 2 SEPTEMBER 6, 2023
BILL NO. 2901, BILL NO. 2902,
BILL NO. 2903, AND BILL NO. 2904
6. Jones, Robert Trent, Jr. and Jones, Claiborne S., dated September 4, 2023
(Bill No. 2901 and Bill No. 2902)
7. Jones, Taliaferro, dated September 5, 2023 (Bill No. 2901 and Bill No. 2902)
8. Sheehan, Patricia W., dated September 5, 2023 (Bill No. 2901)
JADE K. FOUNTAIN-TANIGAWA, County Clerk: We have written
testimony and we also have registered speakers. The first registered speaker is
Mauna Kea Trask, followed by Taliaferro Jones.
(Note: Mauna Kea Trask was not present.)
TALIAFERRO JONES: Good morning. My name is Taliaferro Jones.
"Dear Honorable Chair and Councilmembers. Mahalo for the opportunity to submit
this testimony and to express my sincere concern regarding Bill Nos. 2901 and 2902
and the devasting effect it will have on the local nonprofit organizations the Nuhou
Corporation (Nuhou') and Wailoi Corporation (`Waioli'). First, please let me
introduce myself. My name is Taliaferro Jones. I earned my Bachelor of Arts (B.A.)
in Art History and Bachelor of Fine Arts (`BFA') from Tufts University. After
graduating, I studied fine arts in Canada and Spain and earned my Master of Arts
Degree (`MA') in Museum Studies from Johns Hopkins University. I have been
blessed to be the Executive Director of Nuhou and Waioli, a 501(c)(3) organization for
the past year, and although I have managed art galleries and museums both
nationally and internationally, I can confidently say that Kaua`i and its people are
the most beautiful and special that I have ever seen. Our purpose is to operate the
Grove Farm Museum and its associated properties. To be clear, Nuhou is a nonprofit
organization and although it operates the old Grove Farm historic properties, Nuhou
is not affiliated with the commercial entity and large landowner commonly known as
Grove Farm. Nuhou owns and operates the Grove Farm Museum located on
Nawiliwili Road and its adjacent properties, including the historic Kaipu camp, a row
of nine board-and-batten worker houses constructed between 1913 and 1917, which
adjoins the museum, and which is still used to house museum employees which keeps
the camp's historic nature alive and to provide housing for its workers. Waioli's
purpose is to operate the historic Waioli Mission House and its associated properties
including the 24-acre parcel adjacent to the Waioli Mission House, which contains
numerous to i kalo and a park area containing basketball courts and soccer fields that
Waioli has provided to the community for recreational use for decades. All of Nuhou
and Waioli's properties are on either the state and/or national historic registers and
are an integral part of Kaua`i and its people history and culture. Although I applaud
the intent of Bill Nos. 2901 and 2902 to seek to lessen the tax burden of Kaua`i's local
residents and stem the destructive and disheartening tide of gentrification, I humbly
ask you to reconsider the proposed amendment to Kaua`i County Code
Section 5A-11.22 contained in Section 3. According to our financial analysis,
depending on how the amendment is interpreted and implemented, Nuhou and
Waioli's tax liabilities could increase anywhere between $81,000.00 to $245,000.00.
Nuhou and Waioli's operations are not large money-makers and preserving historic
sites according to state and federal guidelines comes at a tremendous cost. Even
under the most conservative estimates, Nuhou and Waioli simply cannot bear this
increased tax burden and Waioli and Nuhou would be forced to evaluate other options
for our properties that may not give access to our properties in the same way in order
to sustain ourselves. Possible results could be loss of housing for local workers and
PUBLIC HEARING 3 SEPTEMBER 6, 2023
BILL NO. 2901, BILL NO. 2902,
BILL NO. 2903, AND BILL NO. 2904
substantially increased tax values for nearby neighboring properties, which will
create the very problem that Bill Nos. 2901 and 2902 seek to prevent."
Councilmember Kagawa: You just have a little more? You can continue.
Ms. Jones: "I kindly ask that Nuhou and Waioli be given
time to present information to the Honorable Finance and Economic Development
Committee at the upcoming committee meeting, so that I can explain our concerns in
more detail and be a resource for you. In closing, I kindly offer that protecting local
residents, stemming island wide gentrification and preserving and protecting
Kaua`i's historic culture are not mutually exclusive and can absolutely both be
achieved to the benefit of both. Thank you so much for your time and consideration."
Mahalo nui loa.
Councilmember Kagawa: Thank you. It is a perfect time that you came
up, because next week there will be a Committee Meeting and I am sure that the
Administration is listening, and they may even reach out to you to see how they can
rectify the problem.
Ms. Jones: That would be lovely. Thank you so much.
Councilmember Kagawa: Are there any clarifying questions?
Councilmember Cowden.
Councilmember Cowden: Does this include a house on Weke Road, too,
there is a red house on Weke Road?
Ms. Jones: Yes, that is one of our properties.
SAM PRATT: It is not red, it is brown.
Councilmember Cowden: It looks red to me. Redish/brown.
Mr. Pratt: Sam Pratt, president of Waioli Corporation,
for the record. There is a red house that is privately owned.
Councilmember Cowden: That was the Faye house?
Mr. Pratt: Nothing to do with that.
Councilmember Cowden: This other house, the brown house, will that
be impacted also?
Mr. Pratt: It is another one of our holdings and it could
be impacted.
Councilmember Cowden: Does that have historical preservation? Is
that on our list?
PUBLIC HEARING 4 SEPTEMBER 6, 2023
BILL NO. 2901, BILL NO. 2902,
BILL NO. 2903, AND BILL NO. 2904
Ms. Jones: Yes, it does historic preservation and I think
it is on that list. What is that house used for?
Mr. Pratt: As part of the museum experience, people can
visit the home and try to experience the beach home. It was a family home one
hundred (100) years ago, so when they visit there, they experience what they would
have done.
Councilmember Kagawa: Are there further clarifying questions? What
was the potential tax increase?
Ms. Jones: Up to two hundred forty-five thousand
dollars ($245,000).
Councilmember Kagawa: That is the increased amount of this
legislation?
Ms. Jones: Yes, and that is a significant amount of our
operating budget, actually.
Councilmember Kagawa: Yes, it is. Are there any further questions?
Seeing none, thank you.
Ms. Jones: Thank you so much.
Councilmember Kagawa: Next speaker. Mauna Kea.
MAUNA KEA TRASK: Aloha kakou. For the record, Mauna Kea
Trask ko u inoa. I am here to testify on Bill Nos. 2901 and 2902. My testimony is a
little longer than tbiree (3) minutes, so if I could just stack them, I would really
appreciate it. I appreciated what Kahu Jade said about heritage. I am here on behalf
of the Waioli and Nuhou Corporations, two (2) organizations, like Taliaferro said,
whose sole purpose is to protect, preserve, and maintain historic resources for all of
us. I have been retained to analyze and evaluate Bill Nos. 2901 and 2902 and whether
these bills will have a detrimental effect to my client's operations.After reviewing the
bills and the August 9, 2023 Council Meeting, I concluded they will. The stated
purpose of Section 3 of Bill No. 2901 is to amend Kaua`i County Code,
Section 5A-11.22 to clarify the scope of the historical residential real property
dedicated for preservation exemption and its definition of"residential." However, no
clarification is made. Instead, the bill proposes to totally remove properties owned
by nonprofits corporations from the ambit of the ordinance, meaning that the
nonprofit organizations that preserve the maintain homes that are on the Hawai`i
Register of Historic Places will no longer be able to qualify for crucial tax relief
necessary for the protection and preservation of those properties that had been
deemed significant to the history, architecture, archeologically, or culture of Kaua`i.
Further, the bill restricts the definition of"residential" to include only those homes
that are owner-occupied and that are not rented our for less than one hundred
eighty (180) days. Although not stated, Section 3 of Bill No. 2901 appears to be
directed at further limiting and restricting transient vacation rentals (TVRs),
however this policy is misplaced for the following reasons amongst others. One,
PUBLIC HEARING 5 SEPTEMBER 6, 2023
BILL NO. 2901, BILL NO. 2902,
BILL NO. 2903, AND BILL NO. 2904
removing beneficial tax programs designed to preserve and protect our historic and
cultural resources is against State law and policy. Hawai`i law—from the
Constitution to county rule—declares the historically cultural heritage of the State
among its important assets and that the rapid, social, and economic developments of
contemporary society threaten to destroy the remaining vestiges of this heritage.
Further, the legislature has declared that it is in the public interest to engage in a
comprehensive program of historic preservation in all levels of government, and it
shall be the policy of this state to promote the preservation and restoration of
significant natural and historic resources, and to provide incentives to maintain and
enhance historic, cultural, and scenic amenities. Two, this bill may constitute illegal
"log rolling," the very practice that Charter Section 4.02.B. is designed to prohibit. In
total, there are at least twelve (12) separate and distinct purposes of Bill Nos. 2901
and 2902. The title of the bills could not be more broad, that is, Real Property Tax
Reform, and although the breadth of the title may pass constitutional muster, it
obfuscates what the individual sections of the bills actually do and makes it more
difficult for the public to track what is really going on. In truth, there are at least
twelve (12) separate bills here and the public should be educated as to each and every
one. Three, counting tax policy should not conflate the duties of the Planning
Department and the Department of Finance with regard to TVRs. Regulating TVRs
is a very difficult job. Made more difficult when the United States (U.S.) District
Court for the District of Hawai`i recently confirmed that TVR uses are residential
uses as defined in State law. This is out of the case, Hawai`i Legal Short-Term Rental
Alliance vs. City and County of Honolulu et al, No. 1:2022cv00247—DKW RT October
13, 2022. As that case shows Kaua`i's policy defining TVRs as any rental less than
six (6) months is illegal under State law, specifically Hawai`i Revised Statutes
Sections 514E-1 and 514E-4. It is clearly violated by every local person renting their
home month-to-month or less than one hundred eighty (180) days. By definition, I
raise my children on Kaua`i in illegal TVRs for most of their childhood, because I
rented month to month. In closing, I kindly reiterate my client's request to allow
Waioli and Nuhou the opportunity to present their concerns to you in more detail at
the upcoming Finance & Economic Development Committee Meeting. I believe that
if we work together, we can find a solution that addresses the concerns that these
bills are trying to solve without compromising Kaua`i's history and culture in the
process. Mahalo.
Councilmember Kagawa: Thank you. Are there any clarifying
questions? Councilmember Cowden.
Councilmember Cowden: About halfway through there, you had a
sentence that you said, "This may constitute illegal law," and then I could not
understand you.
Mr. Trask: Log rolling.
Councilmember Cowden: What is it? Log rolling.
Mr. Trask: Yes, and that is the term as described. In
Charter Section 4.02.B., it says every bill shall embrace but one subject that shall be
expressed in its title, and Matt knows that it is broad. Courts are very hesitant to
declare something illegal because of that, but basically what it sets to do is prevent
PUBLIC HEARING 6 SEPTEMBER 6, 2023
BILL NO. 2901, BILL NO. 2902,
BILL NO. 2903, AND BILL NO. 2904
log rolling, and that is when you cram a bunch of different ordinances into one (1) bill
because it may not pass...one (1) individually may not pass, but if you stack enough,
then it will pass because everyone has a vested interest, it may constitute...I am not
saying it does, but if you look at it, there are six (6) sections and they are all different.
Each one, for clarity and good practice, would require their own individual bill. I just
wanted to raise them.
Councilmember Cowden: While I do not disagree with you when you say
that the U.S. government does these huge omnibus bills, that is about log rolling,
right? I am hearing what you are saying.
Mr. Trask: Thank you. The reason why is because the
August 9, 2023 Council Meeting really focused on the twenty percent (20%) issue and
the three percent (3%) issue, and so the Leprosy...Historic, I think warrants its own
attention, especially because you are talking about TVR issues and things like that.
Councilmember Cowden: Okay, thank you.
Councilmember Kagawa: Seeing no further clarifying questions, thank
you. Next week Wednesday will be the day that we will be hammering it out with
the Administration and the public and try to come to some type of decision. Next
week Wednesday is our committee meeting for this item. Next registered speaker.
Ms. Fountain-Tanigawa: Sam Pratt.
Councilmember Kagawa: Next.
Ms. Fountain-Tanigawa: No further registered speakers.
Councilmember Kagawa: Is there anyone from the public wishing to
testify?Alice.
ALICE PARKER: Alice Parker, for the record. I just wanted to
clarify "log rolling." I think the expression arose with lubber jacks, you cut one (1) log
and it goes down the river, and then pretty soon all these others gather, and pretty
soon you have a logjam.
Councilmember Kagawa: Is there anyone else? Sherri.
SHERRI CUMMINGS: I was not here to speak on this. My name is
Sherri Cummings, for the record. I agree with everything Mauna Kea said. Just one
thing I wanted everyone to be cognizant of the fact is that I always talk about our
rights and cultural appropriateness and who should be the ones to engage in these
types of conversations so that we have support us as kanaka and kama aina, because
not everyone is fifty percent (50%). My European family is a big part of this fabric of
Kaua`i also. When he speaks in terms of nonprofits doing good work, I just want in a
small piece of what you support that always make sure that who is part of that board
that I fight for any way is people of the wahi to be present to make the decisions that
will impact us. Whether it be ohana, whether it be gathering from the areas that is
resources for us as people, whoever that nonprofit is, it is very important that we be
PUBLIC HEARING 7 SEPTEMBER 6, 2023
BILL NO. 2901, BILL NO. 2902,
BILL NO. 2903, AND BILL NO. 2904
part of that process, because too much nonprofits are popping up all in the name of
trying to save our culture and we are not in the room to discuss how. That is my
mana o for this kuleana.
Councilmember Kagawa: Mahalo, Sherri. Is there anyone else wishing
to speak on this item? Thank you. Seeing none.
There being no further testimony on this matter, the public hearing adjourned
at 9:04 a.m.
-- - _ full submitted,
JADE •UNTAIN-TANIGAWA
County Clerk
:dmc