Setting up a ten-year land dedication program for family land

(a) There is established a special land reserve to enable the owner of a parcel of land to dedicate it as ‘āina kūpuna for a dedication period of ten years, during which time the property is: (1) Subject to the minimum tax; and (2) Exempt from penalties or interest due to delinquency, including any incurred during the two tax years immediately preceding dedication as ‘āina kūpuna. (b) A property is eligible for dedication as ‘āina kūpuna, if: (1) The property is not larger than twenty acres; (2) The property is owned in fee simple, whether in whole, in part, or held in trust, by: (A) One or more descendants of a person who owned the property at any time prior to January 1, 1926; or (B) A privately held corporation, limited liability company, or other entity in which: (i) More than fifty percent of the ownership interest is owned by one or more descendants of a person who owned the property at any time prior to January 1, 1926; and (ii) Stock is not owned by, sold to, or offered for sale to the public; (3) The total amount of real property taxes assessed on the property for the ten tax years immediately preceding a petition for dedication as ‘āina kūpuna is more than $10,000, unless the property is assessed according to its agricultural use under section 19-57, in which case the total amount of real property taxes that would have been assessed absent the agricultural use UNOFFICIAL ADVANCE SHEET – Updated on August 5, 2026. Contains sec(s) affected since publication of Supp. 20 (7-2026). Official revision to be published in a subsequent republication of the County Code. assessment for the ten tax years immediately preceding a petition for dedication as ‘āina kūpuna must be more than $10,000; (4) The owner of the property does not own any other property dedicated as ‘āina kūpuna; and (5) At least one owner or trustee or member of the board of the directors on behalf of an owner, as the case may be, resides within the County. (2026, ord 26-58, sec 1.)19-62