CONFERENCE COMMITTEE REP. NO. 14

Honolulu, Hawaii

, 2005

RE: S.B. No. 1685

S.D. 2

H.D. 1

C.D. 1

 

 

Honorable Robert Bunda

President of the Senate

Twenty-Third State Legislature

Regular Session of 2005

State of Hawaii

Honorable Calvin K.Y. Say

Speaker, House of Representatives

Twenty-Third State Legislature

Regular Session of 2005

State of Hawaii

Sir:

Your Committee on Conference on the disagreeing vote of the Senate to the amendments proposed by the House of Representatives in S.B. No. 1685, S.D. 2, H.D. 1, entitled:

"A BILL FOR AN ACT RELATING TO TAX,"

having met, and after full and free discussion, has agreed to recommend and does recommend to the respective Houses the final passage of this bill in an amended form.

The purpose of this measure is to allow state taxpayer information to be shared 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 on Conference has amended this measure on the recommendation of the Department of Taxation by:

(1) Enacting a new statutory section to allow the reciprocal supplying of real property tax information;

(2) Clarifying the purpose section for accuracy;

(3) Deleting references to the Multistate Tax Commission sharing information with the counties; and

(4) Changing the effective date to upon approval.

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

Respectfully submitted on behalf of the managers:

ON THE PART OF THE HOUSE

ON THE PART OF THE SENATE

____________________________

Dwight Takamine, Chair

____________________________

David Y. Ige, Chair

____________________________

Brian T. Taniguchi, Co-Chair