STAND. COM. REP. 2115

Honolulu, Hawaii

, 2004

RE: S.B. No. 2536

S.D. 1

 

 

Honorable Robert Bunda

President of the Senate

Twenty-Second State Legislature

Regular Session of 2004

State of Hawaii

Sir:

Your Committee on Water, Land, and Agriculture, to which was referred S.B. No. 2536 entitled:

"A BILL FOR AN ACT RELATING TO EXCEPTIONAL TREES,"

begs leave to report as follows:

The purpose of this measure is to establish a tax deduction for a taxpayer for expenditures to maintain on the taxpayer's real property exceptional trees as designated by the county.

Testimony in support of this measure was received from Malama o Manoa, Kona Outdoor Circle, The Outdoor Circle, Hawaii Audubon Society, Na Leo Pohai, North Shore Outdoor Circle, and two individuals. Testimony in opposition was received from the Department of Taxation. Comments were received from the Tax Foundation of Hawaii.

Your Committee finds that this measure supports and enhances chapter 58, Hawaii Revised Statutes, relating to exceptional trees. This law requires each county to establish a county arborist advisory committee to protect, preserve, and perpetuate exceptional trees. This measure provides property owners with a tax incentive to maintain any tree on their property that has been designated as an exceptional tree.

Your Committee has amended this measure to add missing statutory language.

As affirmed by the record of votes of the members of your Committee on Water, Land, and Agriculture that is attached to this report, your Committee is in accord with the intent and purpose of S.B. No. 2536, as amended herein, and recommends that it pass Second Reading in the form attached hereto as S.B. No. 2536, S.D. 1, and be referred to the Committee on Ways and Means.

Respectfully submitted on behalf of the members of the Committee on Water, Land, and Agriculture,

____________________________

LORRAINE R. INOUYE, Chair