STAND. COM. REP. NO. 833

Honolulu, Hawaii

, 2005

RE: S.B. No. 1685

S.D. 2

 

 

Honorable Robert Bunda

President of the Senate

Twenty-Third State Legislature

Regular Session of 2005

State of Hawaii

Sir:

Your Committee on Ways and Means, to which was referred S.B. No. 1685, S.D. 1, entitled:

"A BILL FOR AN ACT RELATING TO TAX,"

begs leave to report as follows:

The purpose of this measure is to allow the State to share taxpayer information with the counties.

Presently, the counties are not allowed access to state tax information. By allowing access to such information, this bill will strengthen county collection efforts with respect to the real property tax. With the ability to access state tax information, such as whether taxpayers are residents in a particular county, the counties would be able to investigate discrepancies related to real property tax exemptions and credits. The counties would also benefit from transient accommodations tax information by being able to investigate discrepancies related to the status of real property (i.e condominium or hotel), since the type of property determines the tax rate for that property.

Your Committee has amended the bill by making technical amendments that have no substantive effect.

As affirmed by the record of votes of the members of your Committee on Ways and Means that is attached to this report, your Committee is in accord with the intent and purpose of S.B. No. 1685, S.D. 1, as amended herein, and recommends that it pass Third Reading in the form attached hereto as S.B. No. 1685, S.D. 2.

Respectfully submitted on behalf of the members of the Committee on Ways and Means,

____________________________

BRIAN T. TANIGUCHI, Chair