Recently, there has been fierce debate over Bill 42 before the Honolulu City Council. Here’s the background: In 2007, the City passed Ordinance 07-001, which says that the Honolulu rail project would be funded only with proceeds of the general … Read More
Today we look at a case now pending in the Hawaii Supreme Court that may give us some insight on county real property taxes and their limits. Once upon a time there were a couple of companies that constructed some … Read More
On October 18, 2018, the Supreme Court of Hawaii held oral argument on a petition by the four counties to invalidate the “Con-Am,” namely the constitutional amendment ballot measure that would allow the State to slap a “surcharge,” essentially an … Read More
This week, we look at another provision that was passed by the 1978 Constitutional Convention to assure our fiscal health—and what our lawmakers have done to marginalize it. As we mentioned in June, Hawaii Constitution Article VII, sections 8 and 9 … Read More
Those of us who are getting along in years may remember the “general income tax credit,” a line on our state income tax return where we could claim a one-dollar ($1) credit. The saga of this credit tells us a … Read More
One article that recently appeared in the Star-Advertiser was titled, “State forgoing millions in federal reimbursements.” The state agency referred to in that article was our Department of Education. We have children from indigent families in our school system. Some … Read More
Lots of the controversy swirling around the ballot measure seeking to impose a “surcharge” on investment property to support public education involves our Department of Education (DOE). The DOE currently receives an appropriation from the State’s General Fund of about … Read More
The news recently mentioned a lawsuit that the City and County of Honolulu, now joined by the other three counties, has leveled against our state government regarding the HSTA-sponsored constitutional amendment. The counties, obviously not overjoyed at the prospect of … Read More
One of the more unique property tax exemptions in the City & County of Honolulu is the exemption for “Historic Residential Real Property Dedicated for Preservation.” Under the exemption ordinance, owners of historic homes can save thousands of dollars in … Read More
These days, our General Excise Tax (GET) contains exemptions and reduced rates that are supposed to reflect commercial reality but often contain leaps of faith. One common example is the wholesale rate. If I sell you a mango that you … Read More