HomeMy WebLinkAboutBILL 2891 D1 NOTICE OF PUBLICATION/NOTICE OF PUBLIC HEARING 23 + 20 P3 :47
NOTICE OF PUBLICATION AND NOTICE OF PUBLIC HEARING
Notice is hereby given that the Kaua`i County Council will hold a public
hearing on Wednesday, February 8, 2023, at 8:30 a.m., or soon thereafter, at the
Council Chambers, 4396 Rice Street, Room 201, Historic County Building, Lihu`e,
on the following:
Bill No. 2891, Draft 1
A BILL FOR AN ORDINANCE AMENDING CHAPTER 5A, KAUAI
COUNTY CODE 1987, AS AMENDED, RELATING TO REAL PROPERTY
TAX (Tax Credit Residential Investor)
This Bill proposes to amend Chapter 5A, Kaua`i County Code 1987, as
amended (KCC), relating to Real Property Tax, by allowing certain property owners
of property classified as Residential Investor to apply for a tax credit (also called a
tax differential). For the 2022 tax year, 2023 tax year, or both (if applicable), any
property owner whose property was classified as Residential Investor may apply for
a tax differential by meeting the requirements provided by KCC Section 5A-11.4,
other than filing a timely application (provided that the income tax return as a
resident of the State of Hawai`i requirement pursuant to KCC Section 5A-11.4(a)(2)
shall be waived for the 2022 tax year, 2023 tax year, or both (if applicable), if the
property owner: has used the property address for Hawai`i residential tax returns,
driver's license, car and voter registration, bills and correspondence; submits a copy
of a valid Hawai`i Driver's License or Hawaii State ID; and affirms that the
property owner has used the property as the property owner's "principal" home or
residence for more than 270 calendar days per year, with the calendar year
beginning on the date of assessment, October 1, and ending on September 30 of the
following year), or by providing evidence of a long-term rental agreement, such as
an executed copy of a rental agreement running through October 1 of the prior year,
and an "Annual Long-Term Lease Application Verification for the Reclassification of
Residential Investor Properties." Bill No. 2891, Draft 1 provides that a long-term
rental agreement may include agreements that begin with an initial long-term
rental period of six (6) months or longer followed by an automatic month-to-month
extension, provided that the property owner submits the rental agreement and an
affidavit wherein both the property owner and the tenant affirm that the tenant
continues to reside at the property pursuant to the month-to-month portion of the
initial rental agreement. Bill No. 2891, Draft 1 would take effect upon its approval,
at which time property owners shall have a specified time as will be stated in the
finalized Ordinance to apply for a tax differential for the 2022 tax year, 2023 tax
year, or both (if applicable). Bill No. 2891, Draft 1 also provides details on how
eligible property owners would receive the tax differential, and specifies that the tax
differential may be used in resolving appeals for property owners who timely filed a
valid appeal that remains pending for the applicable tax year or years.
Corresponding changes involve amendments to KCC Sections 5A-1.1 (including the
definition of "Residential Investor"), 5A-3.2, and 5A-6.4(d). These temporary
measures would terminate on September 30, 2023 and not supersede Ordinance
Nos. 1130 or 1132.
Any person may testify at the public hearing, and at any Council and
Committee Meeting (at which time any Bill may be amended). Meeting notices and
full-text Bills are available at least six (6) days in advance at the Office of the
County Clerk, Council Services Division and kauai.gov/webcastmeetings. Written
testimony may be submitted via counciltestimony@kauai.gov, mail, or fax. For
further information, please call (808) 241-4188.
CERTIFICATE OF THE COUNTY CLERK
I hereby certify that the Kaua`i County Council schedule for public hearing
and ordered to print Bill No. 2891, Draft 1 during the January 19, 2023 Finance &
Economic Development Committee Meeting, by the following vote:
AYES: Bulosan, Carvalho, Cowden, DeCosta, Evslin, Kuali`i,
Rapozo TOTAL — 7,
NOES: None TOTAL — 0,
EXCUSED & NOT VOTING: None TOTAL— 0,
RECUSED & NOT VOTING: None TOTAL — 0.
Lihu`e, Hawai`i /s/ Jade K. Fountain-Tanigawa
January 19, 2023 County Clerk, County of Kaua`i
NOTE: IF YOU NEED AN AUXILIARY AID/SERVICE, OTHER
ACCOMMODATION DUE TO A DISABILITY, OR AN INTERPRETER FOR
NON-ENGLISH SPEAKING PERSONS, PLEASE CONTACT THE OFFICE OF
THE COUNTY CLERK, COUNCIL SERVICES DIVISION AT (808) 241-4188 OR
COKCOUNCIL@KAUAI.GOV AS SOON AS POSSIBLE. REQUESTS MADE AS
EARLY AS POSSIBLE WILL ALLOW ADEQUATE TIME TO FULFILL YOUR
REQUEST.
UPON REQUEST, THIS NOTICE IS AVAILABLE IN ALTERNATE FORMATS
SUCH AS LARGE PRINT, BRAILLE, OR ELECTRONIC COPY.
(One publication— The Garden Island —January 24, 2023)