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1 <br /> i <br /> I <br /> i <br /> For the purpose of this subsection, a husband and wife who own property by 1 <br /> life estate and remainder,jointly, by the entirety, or in common, on which a home <br /> exemption under the provisions of subsection(a) has been granted shall be entitled <br /> to the applicable home exemption set forth above when at least one of the spouses <br /> qualifies each year for the applicable home exemption. The home exemption <br /> provided for in this subsection shall run with the person and not with the land. This <br /> provision applies to all new applications received on or after January 1 2025. All <br /> homeowner exemptions filed prior to January 1, 2025 shall not be subject to this <br /> provision." <br /> SECTION 2. Material to be repealed is bracketed and stricken. New material is <br /> underscored. In printing this ordinance,the brackets, bracketed and stricken material, and <br /> underscoring need not be included. <br /> SECTION 3. Severability. If any provision of this ordinance, or the application thereof <br /> to any taxpayer or circumstance, is held invalid, the invalidity does not affect other provisions or <br /> applications of the ordinance which can be given effect without the invalid provision or <br /> application, and to this end the provisions of this ordinance are severable. <br /> SECTION 4. This ordinance shall take effect on January 1, 2025. <br /> INTRODUCED BY: <br /> EMBER, UN O HAW III <br /> Hawaii <br /> Date of Introduction: <br /> Date of 1 st Reading: <br /> Date of 2nd Reading: <br /> Effective Date: <br /> REFERS-NI CE Comm. <br /> 96 a <br /> 2 <br />