STAND. COM. REP. NO. 3371

 

Honolulu, Hawaii

                  

 

RE:    H.B. No. 2217

       H.D. 1

       S.D. 1

 

 

 

Honorable Ronald D. Kouchi

President of the Senate

Twenty-Eighth State Legislature

Regular Session of 2016

State of Hawaii

 

Sir:

 

     Your Committee on Ways and Means, to which was referred H.B. No. 2217, H.D. 1, entitled:

 

"A BILL FOR AN ACT RELATING TO AMENDING OR REPEALING HAWAII REAL PROPERTY TAX LAWS FOR THE PURPOSE OF DELETING OBSOLETE OR UNNECESSARY PROVISIONS,"

 

begs leave to report as follows:

 

     The purpose and intent of this measure is to amend and repeal statutory real property tax provisions that are no longer valid or necessary.

 

     Your Committee received comments on this measure from the Department of Taxation and Tax Foundation of Hawaii.

 

     Your Committee recognizes that article VIII, section 3, of the state constitution provides that the taxation of real property in the State has been transferred to the several counties.  Your Committee finds that pursuant to the Supreme Court of Hawaii's decision in State ex rel. Anzai v. City & County of Honolulu, 99 Hawaii 508, 57 P.3d 433 (2002), the need for numerous provisions in the Hawaii Revised Statutes governing the taxation of real property in the State lapsed, and those provisions are no longer of any force or effect.  Your Committee therefore finds that this measure is necessary to repeal obsolete or unnecessary statutory real property tax provisions.

 

     Your Committee has amended this measure by:

 

     (1)  Inserting a new section that repeals section 205-14, Hawaii Revised Statutes, which currently requires the Department of Taxation, when assessing real property within a land use district, to consider uses of the property; and

 

     (2)  Changing the effective date of the measure to July 1, 2016.

 

     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 H.B. No. 2217, H.D. 1, as amended herein, and recommends that it pass Second Reading in the form attached hereto as H.B. No. 2217, H.D. 1, S.D. 1, and be placed on the calendar for Third Reading.

 

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

 

 

 

________________________________

JILL N. TOKUDA, Chair