Bill No. 2875
A BILL FOR AN ORDINANCE AMENDING CHAPTER 5A, SECTIONS 5A-6.4,
5A-8.1(g), 5A-9.1, AND 5A-11.23(a), KAUA’I COUNTY CODE 1987,
AS AMENDED, RELATING TO REAL PROPERTY TAX

This Bill proposes to amend Chapter 5A, Kaua’i County Code 1987, as amended (KCC), by repealing the existing Agricultural Dedication program at KCC Section 5A-9.1 and replacing it with an updated Agricultural Dedication program. Corresponding and other technical amendments will be made to Sections 5A-6.4, 5A-8.1(g), and 5A-11.23(a). The Bill is organized as follows: SECTION 1 provides Findings and Purpose details. SECTION 2 repeals the existing Section 5A-9.1 in its entirety. SECTION 3 provides the new Section 5A-9.1. SECTIONS 4, 5, and 6 include necessary cross-references, non-substantive edits, and removal of reference to Hawai’i Revised Statutes (HRS) Chapter 186 (Tree Farms) to clarify that the County no longer provides a separate tree farm exemption (pursuant to Ordinance
No. 1113, effective July 1, 2022). SECTIONS 7 and 8 provide severability and codification clauses. SECTION 9 explains that existing dedications shall remain valid until the end of their originally-approved dedication periods unless canceled, but in all other respects existing dedications will be subject to the Ordinance adopted by Bill No. 2875. Details of the proposed new program are set forth in
Bill No. 2875, including: removal of the requirement that farmers formally record their dedication with the Bureau of Conveyances; removal of the rollback taxes, penalties, and interest methodology; five-year dedications rather than ten-year and twenty-year dedications; and assessment of dedicated land at five percent (5%) of its fair market value. Additionally, land within the Urban State Land Use District will not be eligible for Agricultural Dedication, unless the County zoning is Agriculture or Open; parcels of less than five (5) acres will no longer require five (5) years of prior farming, but the land must be vacant and 100% in agricultural use; an owner will file petitions for dedication on behalf of any tenant(s); and certain details such as the applicable number of animals per acre will be provided in the KCC rather than the corresponding administrative rules.

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. Written testimony can be submitted to the Office of the County Clerk, Council Services Division by mail, facsimile, or via E-mail to counciltestimony@kauai.gov. Copies of this Bill are available at the Office of the County Clerk, Council Services Division.

(The Council Committee or Council may amend this Bill at their subsequent meetings. Meeting notices are posted at least six (6) days in advance at the County Clerk’s Office and the public may also testify at any of these meetings.)

Lihu’e, Hawai’i /s/ Jade K. Fountain-Tanigawa
July 7, 2022 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.