Property tax break for kuleana land owners

(a) For the purposes of this section, “kuleana land” means those lands granted to native tenants pursuant to L. 1850, p. 202, entitled “An Act Confirming Certain Resolutions of the King and Privy Council, Passed on the 21st 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 amended by L. 1851, p.98, entitled “An Act to Amend an Act Granting to the Common People Allodial Titles for Their Own Lands and House Lots, and Certain Other Privileges” and as further amended by subsequent legislation. (b) Those portions of real property in residential use, agricultural use or vacant land and designated as kuleana land, shall pay the minimum real property tax set forth in subsection 19-90(e) as long as the real property is owned in whole or in part by: (1) A lineal descendant of the person(s) that received the original title to the kuleana land; or 19-69 SUPP. 14 (7-2023) (2) An applicant who seeks the kuleana land exemption who is a family member of the person(s) who received the original title to the kuleana land where such original title holder was previously granted a kuleana exemption for the subject property. Residential use shall not include vacation rental use. (c) The initial and subsequent applications for this exemption shall be filed with the director on forms prescribed by the director. The application shall include documents verifying ownership of the portion of the parcel and that the condition set forth in subsection (b) has been satisfied. Verification of the condition set forth in subsection (b) shall be satisfied by: (1) Genealogy verification by the Office of Hawaiian Affairs; (2) By court order stating that the applicant is a lineal descendant of the person(s) that received the original title to the kuleana land; or (3) Documentation demonstrating that the applicant is a family member of the person(s) who received the original title to the kuleana land where such original title holder was previously granted a kuleana exemption for the subject property pursuant to this section. The applicant/landowner shall be responsible for all costs. (d) As used in this section, “family member” means a person who is related by blood or legal adoption to a person who previously received a kuleana exemption for the subject property, and is: a child; descendant of a child; sibling; or a descendant of a sibling. Someone who is considered to be hanai or a corporation, limited liability company, partnership, or other business entities shall not be considered “family member,” for purposes of this section. (2008, ord 08-11, sec 2; am 2009, ord 09-27, sec 4; am 2013, ord 13-78, sec 2; am 2022, ord 22-91, sec 2.) 19-89.5 * Editor’s Note: Section 19-89.5 shall apply to the tax year beginning July 1, 2009 and the tax years thereafter. Article 11. Determination of Rates.