The following is from Keita Jo, Acting Assistant Real Property Tax Administrator, Real Property Tax Division of the County of Hawaii Department of Finance. This information is posted by HIR as a courtesy, and all requests for additional information or clarification should be sent directly to the Real Property Tax Division:
One item from today’s meeting (May 18, 2018) was a request for remission of tax forms for agricultural use properties impacted by the east rift zone eruption. The following links are to forms that can be completed by owners/recorded lessees of property that are currently receiving an agricultural use benefit (dedicated/non-dedicated).
Some points to be aware of:
- Parcels directly inundated by lava will receive a prorated remission to both 2017 (current) and 2018 (July 20) taxes without the need to complete these forms.
- These forms should be used for properties with an agricultural use benefit that have been directly impacted by sulfur emissions (if filing on land only).
- Minimum tax will apply for 2017 as the proration will not go beyond the $200 min tax. However, 2018 adjustments may allow for greater leeway, so we encourage the completion of the forms even if individuals are currently paying the minimum tax ($200).
- For unimproved land: Properties that are not directly inundated by lava or that are not currently receiving an agricultural use benefit will need to be addressed through the Mayor’s Emergency Proclamation. For improved land, improvements may be eligible for a remission if damaged (see #2 below)
- We can only adjust for what we are assessing, so if there are portions of the property designated as agricultural waste or have an unpermitted structure we are not assessing, these items would not be eligible for an adjustment. Better to complete the form and we can sift through on our end to distinguish what falls into this category, but wanted to clarify.
- Form to be completed in cases of unimproved agricultural land: Notice of Claim for Disaster Relief
- Complete the TMK/Parcel ID
- Fill in the type of disaster (ie. East Rift Zone Eruption) and the date of occurrence (ie. May 3, 2018)
- Description of damages (ie. crop failure or unsuitability of land for the use of pasture due to SO2 damage)
- Mailing Address & Tel No.
- Signature & Date
- Form to be completed for cases of improved properties: Natural Disaster Worksheet
This is to be completed in addition to the Notice of Claim for Disaster Relief (see above), in cases where there are improvements to the property have also sustained damage (this can be for properties in the ag program or not). In the cases of agricultural use in the context of what maybe occurring, this may be storage or barns that have sustained damage as a result of fissures, land subsidence, extensive SO2 corrosion to fixtures/paint/drywall, etc.
The completed form(s) can be dropped off or mailed to our offices:
County of Hawaii
Department of Finance Real Property Tax Division
101 Pauahi Street, Suite 4
Hilo, HI 96720
Thank you for asssiting us with getting the word out and let me know if you have any questions.