STAND. COM. REP. NO. 1454

Honolulu, Hawaii

, 2005

RE: S.R. No. 105

 

 

Honorable Robert Bunda

President of the Senate

Twenty-Third State Legislature

Regular Session of 2005

State of Hawaii

Sir:

Your Committee on Judiciary and Hawaiian Affairs, to which was referred S.R. No. 105 entitled:

"SENATE RESOLUTION REQUESTING RELIEF ON REAL PROPERTY TAXES ON KULEANA LANDS,"

begs leave to report as follows:

The purpose of this measure is to request that each county of the State enact an ordinance or other law that would exempt kuleana land from all real property taxation.

The measure also requests that, if enacted, the real property tax exemption qualifications include that the land shall have been occupied continuously by, and only by, the lineal descendants of the Hawaiian family that received title to the land pursuant to the Kingdom of Hawaii law that granted such title.

Testimony in support of the measure was received from the Office of Hawaiian Affairs.

Your Committee finds that, in 1850, the Kingdom of Hawaii confirmed several resolutions of the Monarch and Privy Council that granted to the maka‘ainana allodial titles for their own lands and houselots, often referred to as "kuleana lands". Through the years, commercial development and other market forces have led to sharp increases in real property values and the concomitant increase in real property taxes, including kuleana lands, throughout the State. Currently, many Hawaiian families living on hereditary kuleana lands face the prospect of losing their land, and potential homelessness, due to their inability to afford these increased real property tax assessments.

Your Committee also finds that certain counties of the State already provide real property tax exemptions, in whole or in part, to residents of properties located on Hawaiian Home Lands. These real property tax exemptions on Hawaiian Home Lands contribute to the affordability of homes for the indigenous people of Hawaii. Your Committee believes that providing a narrowly crafted real property tax exemption as envisioned in this measure would serve the same purposes and benefits as a Hawaiian Home Lands real property tax exemption.

As affirmed by the record of votes of the members of your Committee on Judiciary and Hawaiian Affairs that is attached to this report, your Committee concurs with the intent and purpose of S.R. No. 105 and recommends that it be referred to the Committee on Ways and Means.

Respectfully submitted on behalf of the members of the Committee on Judiciary and Hawaiian Affairs,

____________________________

COLLEEN HANABUSA, Chair