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<br /> COUNTY OF I~~W~I`I STAVE OF IIAW~I`I <br /> SILL NO. 121 <br /> OI~INANCE NO. <br /> AN ORDINANCE AMENDING CHAPTER 19, ARTICLE 11, SECTION 19-90(g), HAWAII <br /> COUNTY CODE 1983 (1995 EDITION) RELATING TO THE MINIMUM TAX. <br /> SECTION 1. Hawaii County is experiencing fiscal challenges due to the rising cost of <br /> government services and the increasing demands of a growing population. The need to expand <br /> vital services to more residents is critical, particularly to those living in isolated rural <br /> communities. At the same time, the County must also address the problems associated with its <br /> aging infrastructure. Therefore, the Council finds it is in the best interest of the County to <br /> increase the minimum tax of $25 to $100, and thereby, create a more equitable distribution of <br /> County revenue collections among all property owners. The Council also recognizes that <br /> segments of the population, due to hardship, cannot afford a raise in the minimum tax and that <br /> these fixed and lower income residents have expressed to the Council concern over losing their <br /> primary residence, due to inability to pay the real property tax. The Council has sought to <br /> address these concerns, via a graduated scale based on assessed improvements, once the owner- <br /> occupied property assessed to be at the minimum tax rate. The Council finds it equitable that for <br /> these cases, the lesser the value of the assessed improvements, the less amount of minimum tax <br /> owed. Finally, the Council believes that the minimum tax on unimproved property with a market <br /> value of $500 or less should remain at $25. <br /> SECTION 2. Chapter 19, article 11, section 19-90(g), Hawaii County Code 1983 (1995 <br /> Edition), is amended as follows: <br /> <br />