S.C.R. NO.














URGINg THE COUNTIES TO preserve property tax exemptions for kuleana lands.



WHEREAS, following the Great Mahele, several thousand native tenants, or makaainana, were granted title to their own lands under the Kuleana Act of 1850; and


WHEREAS, while kuleana lands represent a lasting legacy of the Hawaiian monarchy, the rapid escalation of land values in recent times has meant that kuleana land owners often cannot afford the real property taxes assessed against their lands and therefore have been forced to sell their kuleana lands or allow tax foreclosure sales; and


WHEREAS, in response to these conditions, and after careful consideration and discussion, the City and County of Honolulu, the County of Hawaii, the County of Kauai, and the County of Maui have in recent years enacted ordinances granting property tax exemptions for kuleana lands; and


WHEREAS, these exemptions have resulted in qualified owners of kuleana lands paying a minimal property tax, resulting in enhanced protection of these historic lands and in tax relief to the owners; and


WHEREAS, the fiscal impact of these exemptions on county revenues has been minimal as relatively few parcels qualify for the exemptions; and


WHEREAS, terminating or weakening these exemptions would reverse their beneficial effects and disrupt owners' expectations of continuing tax relief; now, therefore,


BE IT RESOLVED by the Senate of the Twenty-sixth Legislature of the State of Hawaii, Regular Session of 2012, the House of Representatives concurring, that the counties are urged to preserve property tax exemptions for kuleana lands; and


BE IT FURTHER RESOLVED that certified copies of this Concurrent Resolution be transmitted to each Mayor and Council member of the City and County of Honolulu, County of Hawaii, County of Kauai, and the County of Maui, respectively, and to the Chairperson of the Board of Trustees of the Office of Hawaiian Affairs.









Report Title:

Kuleana Lands; Property Taxes