The following testimony was submitted by the Grassroot Institute of Hawaii for consideration by the Hawaii County Council Committee on Finance on Nov. 19, 2025.
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Nov. 19, 2025, 10 a.m.
West Hawaiʻi Civic Center
To: Hawaii County Council Committee on Finance
Matt Kaneali’i-Kleinfelder, Chair
James Hustace, Vice-Chair
From: Grassroot Institute of Hawaii
Jonathan Helton, Policy Analyst
RE: Bill 103 (2025) — RELATING TO REAL PROPERTY TAX
Aloha Chair Kaneali’i-Kleinfelder, Vice-Chair Hustace and other members of the Committee,
The Grassroot Institute of Hawaii supports Bill 103 (2025), which would create a tax relief mechanism for homeowners older than 65 whose agricultural lands were in the nondedicated agricultural use or agricultural dedication program for 10 consecutive years at any point since 2012.
This relief mechanism would prevent the assessed values of these properties from increasing by more than 3% per year, similar to the county’s current 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 year-over-year would provide a shield against tax hikes that could force some longtime owners to sell all or a portion of their lands.
Thank you for the opportunity to testify.
Jonathan Helton
Policy Analyst
Grassroot Institute of Hawaii
