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avpos h�yrw HAW -( STATE COUNTY OF ),r�Of N►'�h RESOLUTION . 22 RESOLUTION AUT N AONE-TIME, AL PROPERTY TAX CREDIT IN FISCAL YEAR 2022-2023 FOR ELIGIBLE PROPERTIES INT E "HOMEOWNER" CLASS. WHEREAS, residents in the County of Hawaii have sustained economic losses since the beginning of the COVID-19 pandemic and have experienced disruptions in County services ranging from closures of park facilities and beaches, modified hours of operations at various facilities, and suspension of several programs at recycling and transfer stations; and WHEREAS, the strain of paying real property taxes during the economic fallout of the pandemic and subsequent decrease in services puts an undue burden on residents in the County of Hawaii; and WHEREAS, Chapter 19, Article 11, Section 19-90(b), of the Hawaii County Code 1983 (2016 Edition, as amended), states that the Council may increase or decrease the real property tax rates via resolution for buildings and for all other real property, exclusive of buildings for net taxable lands and net taxable buildings of each class of property; and WHEREAS, the Council and the County administration, by way of resolution, has within its authority the means to alleviate some of the financial burdens on residents by implementing a one-time, real property tax credit for properties identified in the "homeowner" class; and WHEREAS, the homeowner class is exclusively reserved for properties which are used as the owner's principal residence, as set forth in Section 19-53(e) of the Idawai`i County Code 1983 (2016 Edition, as amended); now, therefore, BE IT RESOLVED BY THE COUNCIL OF THE COUNTY OF HAWAII that a one-time, real property tax credit in the amount of$250 shall be applied to the August 2022 real property tax bill for all eligible properties classified in the homeowner class. BE IT FURTHER RESOLVED that properties in the homeowner class are not eligible for the one-time,real property tax credit if any of the following applied in fiscal year 2021-2022: (1) failed to pay any portion of real property tax due, (2)property was assessed at the minimum real property tax, or(3) property was sold.