Property tax break for Kuleana land heirs

Real property shall pay the minimum real property tax as long as the real property is owned in whole or in part by a lineal descendant of the person(s) that received the original title to the kuleana land, and provided that the kuleana land shall be for primary ka hale use (owner- or family-occupied), agricultural use, or vacant. Residential use shall not include vacation rental use.An application for this exemption shall be filed with the Director of Finance on or before September 30th preceding the next tax year on forms prescribed by the Director. For the initial 2009 tax year, a grace period of 45 days will be granted to apply for the Kuleana Land Exemption. The application shall include documents verifying that the condition set forth in Paragraph (1) of this Subsection has been satisfied. The Director of Finance shall prescribe what shall be sufficient to show genealogy verification, provided that:Genealogy verification by the Office of Hawaiian Affairs or by court order shall be deemed sufficient; andThe applicant/landowner shall be responsible for the cost of such evidence. The Director of Finance shall require the applicant to obtain a court order verifying ownership of property if the applicant is not identified as the owner of the property in the records of the Director.For 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 any subsequent legislation.