HomeMy WebLinkAboutBILL 2901, BILL 2902 NOTICE OF PUBLICATION/NOTICE OF PUBLIC HEARING NOTICE OF PUBLICATION AND NOTICE OF PUBLIC HEARING
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Notice is hereby given that the Kaua`i County Council will hold a public
hearing on Wednesday, September 6, 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. 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)
This Bill proposes to effectuate various substantive and non-substantive
changes to Kaua`i County Code 1987, as amended, Chapter 5A, specifically:
(1) increasing the exemption amounts of Section 5A-11.4 (Homes); (2) amending
Section 5A-11.22 (Historic Residential Real Property Dedicated for Preservation,
Exemption) to clarify both the exemption's scope and its definition of "residential";
(3) repealing (deleting) the no longer needed programs codified at Section 5A-11.7
(Person Affected with Leprosy), Section 5A-11.11 (Property Used in Manufacture of
Pulp and Paper), Section 5A-11.14 (Exemptions for Air Pollution Control Facility),
Section 5A-11.16 (Exemptions for Air Pollution Control Facility), and
Section 5A-11.31 (Automatic Fire Suppression System Exemption); (4) changing the
term "owner" to "taxpayer" at Section 5A-12.1 (Appeals); (5) amending
Section 5A-11A.3 (Assessment Cap for Home Exemption Property and Property
Used For Long Term Affordable Rental) to remove the assessment cap's three
percent (3%) "floor" and other updates; and (6) creating a new section entitled
"Assessment Cap for Other Than Home Exemption Property and Property Used For
Long-Term Affordable Rental" stating in part: "All property not eligible for the
three percent (3%) assessment cap under Section 5A-11.3 shall receive a twenty
percent (20%) assessment cap." This Proposed Draft Bill would take effect upon its
approval (which therefore would impact the Tax Year beginning July 1, 2024).
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)
This Bill proposes to effectuate various substantive and non-substantive
changes to Kaua`i County Code 1987, as amended, Chapter 5A, specifically:
(1) amending Section 5A-11.6 (Homes of Totally Disabled Veterans) to be renamed
"Homes of Disabled Veterans" and to expand the exemption to apply to specified
disabled veterans who are eighty percent (80%) to totally disabled; (2) amending
Section 5A-11.8 (Exemption, Persons with Impaired Sight or Hearing and Persons
Totally Disabled) to delete the term "Totally" in the title and to expand the
exemption of fifty thousand dollars ($50,000.00) to apply to specified disabled
veterans who are less than eighty percent (80%) disabled; (3) amending
Section 5A-11A.2 (Limitation of Taxes for Home Preservation) to increase the
allowable income of all owners from one hundred thousand dollars ($100,000.00) to
two hundred thousand dollars ($200,000.00) and increase the minimum property
net taxable assessed value from seven hundred fifty thousand dollars ($750,000.00)
to one million dollars ($1,000,000.00); (4) amending Section 5A-11A.1 (Beneficial
Tax Rate for Property Used for Long-Term Affordable Rental) by amending the
definition of "Long-term affordable rental limit" from: "the midpoint of the
maximum rental limits for each unit type using between up to eighty percent (80%)
and one hundred percent (100%) of the Kaua`i median household income as defined
by the Kaua`i County Housing Agency Rental Housing Guidelines" to "up to eighty
percent (80%) of the Kaua`i median household income as defined by the Kauai
County Housing Agency Rental Housing Guidelines" and other updates; (5) creating
a new exemption entitled "Exemption for Property Used for Long-Term Gap
Housing Rental" for "each unit type up to one hundred percent (100%) of the Kauai
median household income as defined by the Kauai County Housing Agency Rental
Housing Guidelines; (6) amending Section 5A-11A.3 (Assessment Cap for Home
Exemption Property and Property Used For Long Term Affordable Rental) to
remove the assessment cap's three percent (3%) "floor" and other updates; and
(7) creating a new section entitled "Assessment Cap for Other Than Home
Exemption Property and Property Used For Long-Term Affordable Rental" stating
in part: "All property not eligible for the three percent (3%) assessment cap under
Section 5A-11.3 shall receive a twenty percent (20%) assessment cap." This
Proposed Draft Bill would take effect upon its approval (allowing codification,
creation of forms, and applications due by September 30, 2024), with changes to
impact the Tax Year beginning July 1, 2025.
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/Government/Council/Webcast-Meetings. 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 passed on first reading and
ordered to print Bill Nos. 2901 and 2902 during the August 9, 2023 Council
Meeting, by the following vote:
AYES: Bulosan, Carvalho, Cowden, DeCosta, Kagawa, 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
August 10, 2023 County Clerk, County of Kauai
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 —August 15, 2023)