HR 103 Summary

• Urges each of Hawaii's four counties to eliminate minimum real property tax requirements that exceed what would be owed under the county's standard tax rate.

• Addresses county ordinances requiring property owners to pay minimum real property taxes that may result in taxes higher than calculations using standard tax rates.

• Notes that counties have exclusive authority over real property taxation under the Hawaii State Constitution and that windfall revenue from excessive minimum taxes is not necessary for essential county services.

• Directs certified copies of the resolution to be transmitted to all four county mayors (Honolulu, Hawaii, Maui, and Kauai) and all members of their respective county councils.