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the entire property is ineli ible for the real property homeowner tax classification pursuant to section 19-53. The real propeLly tax homeowner exenr tion will apply proportionally to the area exclusively occupied by the homeowner pursuant to section 19-71. (d) One hundred eighty days as referred to in this section is the consecutive total of days rented to a single tenant. Advertising or application for a transient accommodation rental or nonconforming use certificate will be considered as prima facia evidence. Section 25-4-16.26. Property tax amnesty for transient accommodation rentals. a For the purpose of ensurin com liance. with the re istration re uirements for transient accommodation rentals a tax amnesty period shall be established. (b) Owners who have been operating an owner -hosted transient accommodation rental who submit a notarized affidavit to the real property tax department by December 31 2024 indicating that they will cease transient accommodation rental operations as of the date the affidavit is signed, shall remain in the homeowner tax classification and shall not be liable for rollback taxes based on the loss of the homeowners tax class for the tax years 2022, 2023, and 2024. If transient accommodation rental operations do not cease as indicated in the affidavit, a rollback of the current ,year and two prior years, a ten percent penalty, and a fine will be assessed. (e) Owners who have been operating an owner -hosted transient accommodation rental and register the rental in accordance with this chapter by December 31, 2024 shall be assessed in accordance with chapter 19 for the subsequent tax year but sliall not be liable for rollback taxes based on the loss of the homeowners tax class for the tax Years 2023 and 2024. d The amnesty prop -ram shall not retroactively apply to propeLty owners who have already been subject to propeLly tax adjustments based on previous transient accommodation rental operations. Section 25-4-16.27. Director duties in event of emergency. In the event of a declared emerizengy, natural or manmade where a significant number of nonconforming use transient accommodation rentals are permanently lost within any given judicial district, the director shall assess the effect of such loss upon the affected district and if deemed necessary, initiate legislative and administrative opportunities to restore transient accommodation rental capacity to primary residents who relocate within the affected district." SECTION 6. Chapter 25, article 4, of the Hawaii County Code 1983 (2016 Edition, as amended), is amended by adding the following new division to read as follows: "Division 1.2. Hostiniz Platforms, Transient Accommodation Rentals. Section 25-4-17. Bookine services. (a) Any person or entity acting as, or on behalf of a hosting, platform shall not provide and collect or receive a fee for bookin services in connection with agy transient accommodation rental that is not lawfully registered. orermitted pursuant to this chapter, 14