WHEREAS, 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 house lots, often referred to as "kuleana lands"; and

WHEREAS, recently, commercial development and other market forces have led to sharp increases in real property values and the concomitant increase in real property taxes, affecting most of the lands across the state, including kuleana lands; and

WHEREAS, because many Hawaiian families living on kuleana lands cannot afford the increased property tax assessments, they face the prospect of losing their lands and becoming homeless; and

WHEREAS, this dire situation is a matter of statewide concern due to the social, economic, and cultural disruption that it poses; and

WHEREAS, some counties provide real property tax exemptions, in whole or in part, to residents on Hawaiian home lands; and

WHEREAS, such real property tax exemptions on Hawaiian home lands contribute to the affordability of homes for the indigenous people of Hawaii; and

WHEREAS, similar steps should be taken to provide real property tax relief to owners of kuleana lands; now, therefore,

BE IT RESOLVED by the House of Representatives of the Twenty-third Legislature of the State of Hawaii, Regular Session of 2005, that each county of the State is urged to enact an ordinance that would exempt kuleana lands from all real property taxation; provided that the exemption applies only to lands that have been occupied continuously by, and only by, the lineal descendants of the Hawaiian family that received title to the land pursuant to L. 1850, p. 202, entitled "An Act Confirming Certain Resolutions of the King and Privy Council, Passed on the 21^st Day of December, A.D. 1849, Granting to the Common People Allodial Titles for Their Own Lands and House Lots, and Certain Other Privileges," as originally enacted and amended; and

BE IT FURTHER RESOLVED that certified copies of this Resolution be transmitted to the mayors of each county of the State, the Chairs of each County Council, the Department of Land and Natural Resources, the Office of Hawaiian Affairs, and the Office of the Governor.

Report Title:

Kuleana Lands; Real Property Tax Exemptions