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, KAUA’I
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 Hawai’i 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 firstname.lastname@example.org, 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
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