Bill 145 (2025), introduced to provide tax relief for upcountry parcels on the Department of Water Supply priority list, prompted technical concerns from Department of Finance staff and resulted in an administrative deferral on Oct. 14.

Sponsor Yukile Sugimura told the committee the intent was to acknowledge hardship for landowners waiting for meters—some on the list since 2003—and to offer targeted relief. Under the posted draft, parcels with assessed vacant land value at $50,000 or less would receive a full exemption; parcels with assessed vacant land value above $50,000 would receive a $50,000 cap applied to value. The exemption was limited to one parcel per taxpayer and excluded corporations and partnerships.

Real Property Tax Division Administrator Carrie Stockwell said the assessment office currently adjusts valuations when a parcel lacks water or other infrastructure, using paired‑sales methodology and time‑adjustments. "We are doing that currently," Stockwell told the committee, adding that a separate exemption could amount to "double dipping" unless the draft is carefully coordinated with assessment practice.

Chair Lee and members asked the department to explain operational impacts; finance staff recommended that property owners with concerns call the division for case‑by‑case review. Members noted the sponsor brought the bill in response to constituent calls and asked staff to work with the sponsor to refine language.

No final vote was taken. The committee deferred action to allow finance and office of council services to review administration and to consider whether existing assessment practice already addresses the concern for many parcels.

Finance and staff agreed to provide written clarifications and to work with the sponsor on draft language.