STAND. COM. REP. NO. 3212

Honolulu, Hawaii

RE:    S.C.R. No. 74

Honorable Shan S. Tsutsui

President of the Senate

Twenty-Sixth State Legislature

Regular Session of 2012

State of Hawaii

Sir:

     Your Committees on Hawaiian Affairs and Public Safety, Government Operations, and Military Affairs, to which was referred S.C.R. No. 74 entitled:

"SENATE CONCURRENT RESOLUTION URGING THE COUNTIES TO PRESERVE PROPERTY TAX EXEMPTIONS FOR KULEANA LANDS,"

beg leave to report as follows:

     The purpose and intent of this measure is to urge the counties to preserve property tax exemptions for kuleana lands.

     Your Committees received testimony in support of this measure from the Office of Hawaiian Affairs.

     Your Committees find that the City and County of Honolulu and the Counties of Hawaii, Kauai, and Maui have exempted kuleana lands, which are owned by descendants of persons who received title to the lands through the Kuleana Act of 1850, from property taxes.  These property tax exemptions do not significantly impact county tax revenues because there are only a few parcels in each county that are exempt but provide important tax relief to these property owners and encourage the protection of these historic lands.  

     As affirmed by the records of votes of the members of your Committees on Hawaiian Affairs and Public Safety, Government Operations, and Military Affairs that are attached to this report, your Committees concur with the intent and purpose of S.C.R. No. 74 and recommend its adoption.

Respectfully submitted on behalf of the members of the Committees on Hawaiian Affairs and Public Safety, Government Operations, and Military Affairs,

____________________________ WILL ESPERO, Chair

____________________________ BRICKWOOD GALUTERIA, Chair