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, July 12, 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. 2900
A BILL FOR AN ORDINANCE AMENDING CHAPTER 5A, KAUA’I COUNTY
CODE 1987, AS AMENDED, AND REPEALING ORDINANCE NO. 1130 AND SECTION 6 OF ORDINANCE NO. 1132, RELATING TO REAL PROPERTY TAX
This Bill proposes to amend Chapter 5A, Kaua’i County Code 1987, as amended (KCC), relating to Real Property Tax, by: (1) repealing the “Residential Investor” tax classification in its entirety and repealing the tiering of the Vacation Rental tax classification (with corresponding repeal in its entirety of Ordinance No. 1130, relating to Real Property Tax (Tiered Residential Investor & Vacation Rental Tax Classifications), and amendment of Ordinance No. 1132 relating to Real Property Tax (Agricultural Dedication) by repealing its SECTION 6 (which references the Tiered Residential Investor & Vacation Rental Tax Classifications), and amending its SECTION 11 by deleting reference to SECTION 6); (2) changing the name of the “Homestead” tax classification to the “Owner-Occupied” tax classification; (3) changing the name of the “Commercialized Home Use” tax classification to the “Owner-Occupied Mixed-Use” tax classification; (4) changing the name of the “Residential” tax classification to the “Non-Owner-Occupied Residential” tax classification, (5) establishing that in addition to annually setting the real property tax rates: (a) the Council may also decide whether to tier any tax classification (all or none of the classifications may be tiered), (b) tiering is on the basis of property valuation only, (c) the Council shall set the valuation thresholds for any tiered tax rates, (d) each classification may have a maximum of three (3) tiers, and (e) “To determine the “highest tax rate” if a class has tiered tax rates, the lowest tier tax rate shall be used. Tax rates of the prior tax year shall be used to determine the “highest tax rate””; and (6) making non-substantive “housekeeping” edits.
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 passed on first reading and ordered to print Bill No. 2900 during the June 14, 2023 Council Meeting, by the following vote:
AYES: Cowden, Kagawa, Kuali’i, Rapozo TOTAL – 4,
NOES: None TOTAL – 0,
EXCUSED & NOT VOTING: Bulosan, Carvalho, DeCosta TOTAL – 3,
RECUSED & NOT VOTING: None TOTAL – 0.
Lihu’e, Hawai’i /s/ Jade K. Fountain-Tanigawa
June 14, 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.
(TGI1419632 6/21/23)
