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JNSY OF N��1 <br />i <br />COUNTY OF HAWAII STATE OF HAWAII <br />ire oF•H'.P <br />BILL NO. 38 <br />(DRAFT 2) <br />ORDINANCE NO. <br />AN ORDINANCE AMENDING CHAPTER 19, ARTICLE 13, OF THE HAWAI`I <br />COUNTY CODE 1983 (2016 EDITION, AS AMENDED), RELATING TO REAL <br />PROPERTY TAX CREDITS. <br />BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAI`I: <br />SECTION 1. Chapter 19, article 13, of the Hawaii County Code 1983 (2016 Edition, as <br />amended), is amended to read as follows: <br />"Article 13. Tax Credits. <br />Section 19-104. Solar water heater tax credit established. <br />(a) An owner of real property that has a single-family dwelling, accessory dwelling <br />unit, farm dwelling, duplex, or double -family dwelling unit(s) and who installs a <br />solar water heater on the owner's property on or after January 1, 2008, shall be <br />entitled to a one-time tax credit per tax map key of up to $1,000 [under- this .,i4iele <br />against the evffier's real pr-epei4-f tax liability, emeept for- the minimum tax fifom all <br />pr-epeilmfy taxes]. <br />(b) This tax credit shall not be available for the installation of a solar water heater that <br />is required by law. <br />Y„eY J tax liability for- the tax ye <br />entitle L1jLevIiyr- TV Gl yyLU1CeTTfor- the single tax year -.'There shall be 11V LN.L1yVvLY <br />tax ] An owner claiming a tax credit under this section shall do so no later <br />than the last day of September preceding the tax Year for which the credit would be <br />applied. <br />Section 19- Private road tax credit established. <br />(a) An owner of real property is entitled to a tax credit under this section; provided that: <br />(1) The owner receives a home exemption for the property; <br />(2) The only legal vehicular access to the propegy is by private roadwa that is <br />not controlled or restricted by gate; <br />(3) The maintenance repair, and improvement of the private roadway is carried <br />out and the cost therefor is borne by a road maintenance organization-, and <br />(4) During the calendars year preceding the tax year for which the credit may be <br />applied the owner paid no less than $75 to the road maintenance organization <br />for road maintenance, repair, or improvement purposes. <br />(b) The amount of the credit shall be equal to the lesser of $250 or the amount paid <br />under subsection (a)(4). <br />