How to apply for an 'āina kūpuna property tax dedication

(a) No later than September 1 immediately preceding the first tax year in which the dedication is to be applied, any owner who desires to dedicate real property as ‘āina kūpuna shall petition the director, in a form prescribed by the director, including: (1) A signed acknowledgement of and agreement to comply with all restrictions, conditions, and provisions applicable to the dedication; and (2) Sufficient information or documentation to establish eligibility for the dedication. 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. REAL PROPERTY TAXES § 19-62 (b) The director may require the petitioner to provide, at the petitioners’ expense, supplemental or additional information or documentation as may be necessary to verify ownership of the property, descendancy, or other eligibility under this division, including, but not limited to deeds, court orders, wills, trusts, birth certificates, death certificates, genealogical verification by the Office of Hawaiian Affairs, and other legally valid records. (c) Upon determination that the petitioner and property are eligible for dedication under this division, the director shall declare the property to be dedicated as ‘āina kūpuna and notify the petitioner thereof. The petitioner shall, at the petitioner’s expense, record the dedication with the State bureau of conveyances or land court, as applicable. The director shall prescribe the form of the dedication to be recorded. (d) Upon determination the petitioner or the property is not eligible for dedication as ‘āina kūpuna, the director shall notify the petitioner no later than October 15 immediately following when the petition was made. The petitioner may appeal the determination as in the case of an appeal from an assessment. (2026, ord 26-58, sec 1.)19-62