LIHU'E — A tax proposal announced last week by Mayor Bryan Baptiste would lower property taxes for most Kaua'i residents while raising them for resorts, the mayor said.

One key to Baptiste's proposal is taxing buildings at a rate three times higher than the tax on land, he said in a meeting with reporters. That emphasis more accurately has property requiring county services — such as water, sewer, roads, police and fire protection — footing the bill.

It also softens the tax burden on farmers, whose land would be valued at $5,000 an acre, he said.

The proposal would increase the tax exemption for a primary residence to $300,000 for homeowners under age 60, compared to $48,000 now. Even larger exemptions would be offered to older residents and those with an annual income of $50,000 or less.

Landowners who provide affordable long-term rental housing would qualify for the residential rate, though they wouldn't get owner-occupied exemptions.

Baptiste said he expects to present his plan to the Kaua'i County Council and "looks forward to the discussion we will have on the issues."

His plan was created by a working group of county employees, with input from "stakeholder groups." Baptiste said he believes the new system is "fair, systematic, as well as easy to implement and administer."

Baptiste's proposal reduces the number of county tax rate classes from eight to four: residential, resource lands, general and improved resort. The plan would bring in the same amount of property tax income but shift who's paying it.