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, January 16, 2025, 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. 2940
A BILL FOR AN ORDINANCE AMENDING CHAPTER 5A, KAUA’I COUNTY
CODE 1987, AS AMENDED, RELATING TO REAL PROPERTY TAX (Settlement and Compromise Powers)
This Bill proposes to amend Chapter 5A, Kaua’i County Code 1987, as amended, relating to Real Property Tax, by providing for the Director of Finance’s settlement and compromise powers under Chapter 5A in a single section, and by clarifying that the authority of the Director to compromise disputes pertaining to waiving, whether partially or fully, disputes concerning the amount of taxes owed where no appeal has been filed, and clarifying that the Director may settle, without Council approval, real property tax appeals. Additionally, if a Home Exemption is disallowed pursuant to Section 5A-11.1(e), the tax classification (whether Owner-Occupied or Owner-Occupied Mixed-Use) shall be reclassified and reassessed, and taxes for those years shall be recalculated without the exemption, and the assessment cap reset, at the same time the exemption is disallowed. Where the disallowance of the Home Exemption is made for up to three (3) years (current plus two (2) prior) as allowed under Section 5A-11.1(e), a taxpayer who unduly benefited from the three percent (3%) assessment cap, shall have the assessment reset to the actual market value in those affected tax years.
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 No. 2940 during the December 18, 2024 Council Meeting, by the following vote:
AYES: Bulosan, Carvalho, Holland, Kaneshiro, Kuali’i, Rapozo TOTAL – 6,
NOES: Cowden TOTAL – 1,
EXCUSED & NOT VOTING: None TOTAL – 0,
RECUSED & NOT VOTING: None TOTAL – 0.
Lihu’e, Hawai’i /s/ Jade K. Fountain-Tanigawa
December 20, 2024 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.
(TGI1478709 12/27/24)
