The following testimony was submitted by the Grassroot Institute of Hawaii for consideration by the Hawai’i County Council on Jan. 7, 2026.
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Jan. 7, 2026, 9 a.m.
Hawaiʻi County Building
To: Hawai‘i County Council
Holeka Goro Inaba, Chair
Dennis “Fresh” Onishi, Vice-Chair
From: Grassroot Institute of Hawaii
Jonathan Helton, Policy Analyst
RE: Bill 103 (2025) — RELATING TO REAL PROPERTY TAX
Aloha Chair Inaba, Vice-Chair Onishi and other members of the Council,
The Grassroot Institute of Hawaii supports Bill 103, Draft 3 (2025), which would create a tax-relief mechanism for homeowners older than 65 whose agricultural lands were in the nondedicated agricultural use or agricultural property tax dedication program for 10 of the last 15 years prior to their application for tax relief under this bill.
This relief mechanism would prevent the assessed values of these properties from increasing by more than 3% per year, similar to the county’s homeowner assessment cap.
As written, the bill would provide an “off ramp” for older farmers and ranchers who might be retiring and thus would no longer qualify for the county’s tax breaks for actively using their agricultural land to produce fruit, vegetables or other foods or fibers.
The 3% limitation on how much property values could increase each year would provide a shield against tax hikes that could force some longtime owners to sell all or portions of their lands.
Thank you for the opportunity to testify.
Jonathan Helton
Policy Analyst
Grassroot Institute of Hawaii
