Honorable Robert Bunda

President of the Senate

Twenty-Second State Legislature

Regular Session of 2004

State of Hawaii

Sir:

Your Committee on Water, Land, and Agriculture, to which was referred H.B. No. 1848, H.D. 1, entitled:

begs leave to report as follows:

The purpose of this measure is to establish a tax deduction for exceptional trees.

Testimony in support of this measure was submitted by the Office of the Corporation Counsel for Hawaii County, Hawaii Audubon Society, and the Hawaii Chapter of the Sierra Club. Testimony in opposition to this measure was submitted by the Department of Taxation.

An exceptional tree is a tree with historic or cultural value or that, by reason of its age, rarity, location, size, esthetic quality, or endemic status is worthy of preservation. Your Committee finds that such exceptional trees benefit the community at large, as well as the individual property owner, and your Committee believes that tax incentives should be given to property owners to maintain any tree on their property that has been designated as an exceptional tree.

As affirmed by the record of votes of the members of your Committee on Water, Land, and Agriculture that is attached to this report, your Committee is in accord with the intent and purpose of H.B. No. 1848, H.D. 1, and recommends that it pass Second Reading and be referred to the Committee on Ways and Means.