Forest Incentive Programs - Property Taxes for Hawaii

Type of Tax

Current use value tax, determined by length of rotation

If less than 10 acres, land is assessed at $1000/acre and is taxed at $8.20 per acre

Native Forests Program: Landowners with native forestland receive a 50% on agricultural assessment of land. Native forest tax is found by taking1% of each $1000 of assessed value with a $105/acre assessed value.

Law

Tree Farm Property HRS Sec. 246-10; Sec. 205-2

Hawaii County Native Forests

Objective

“Right to harvest” program, whereby the state will reimburse the landowner if the landowner is unable to harvest timber

Native Forests Program: To protect Hawaii’s native forests from development.

Requirements

HAWAII COUNTY

Minimum of 10 acres

Must follow BMPs

Must follow an approved management plan

KAUAI COUNTY

Minimum of 10 acres

Must have a commercial management plan

Minimum enrollment is 5 years

Hawaii County Native Forests

Three contiguous acres

Withdrawals results in rollback tax for length of time enrolled

Land must be made up of 60% native species

Minimum of 25% native tree cover

Department of Forestry must conduct an inventory of species

Management plan required

Director of finance determines land qualification

Program Administration

Landowners in Kauai and Hawaii Counties must submit a management plan to the Department of Lands and Natural Resources.

The Hawaii County Native Forests Program is administered by the county tax assessor and by the Department of Forestry.