Report Title:

Kuleana Lands; Real Property Tax Exemptions

Description:

Requires each county to adopt an ordinance that exempts kuleana lands from real property taxes if the land has been continuously occupied by the original titleholder.

THE SENATE

S.B. NO.

2759

TWENTY-SECOND LEGISLATURE, 2004

 

STATE OF HAWAII

 


 

A BILL FOR AN ACT

 

relating to real property taxes on kuleana land.

 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

SECTION 1. The legislature finds that commercial development has led to sharp increases in taxes on real property, including kuleana land, throughout the State. Many Hawaiian families living on kuleana land face loss of their land, and possible homelessness, because they cannot afford the property tax payments. The legislature finds this dire situation to be a matter of statewide concern due to the social, economic, and cultural disruption that it poses. The purpose of this Act is to ameliorate the effects of real property tax increases on Hawaiians living on kuleana land.

SECTION 2. Chapter 246A, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

"246A-   Kuleana land. (a) For purposes of this section, "kuleana land" means those lands granted to native tenants pursuant to L. 1850, p. 202, entitled "An Act Confirming Certain Resolutions of the King and Privy Council, Passed on the 21st Day of December, A.D. 1849, Granting to the Common People Allodial Titles for Their Own Lands and House Lots, and Certain Other Privileges," as originally enacted and amended.

(b) Notwithstanding any other law to the contrary, each county shall enact by ordinance and adopt as law for the county an exemption of kuleana land from all real property taxation; provided that, in order to qualify for the exemption, the land in question shall have been occupied continuously and to the present by, and only by, lineal descendants of the Hawaiian family that received title to the land pursuant to L. 1850, p. 202, entitled "An Act Confirming Certain Resolutions of the King and Privy Council, Passed on the 21st Day of December, A.D. 1849, Granting to the Common People Allodial Titles for Their Own Lands and House Lots, and Certain Other Privileges," as originally enacted and amended."

SECTION 3. New statutory material is underscored.

SECTION 4. This Act shall take effect upon its approval.

INTRODUCED BY:

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