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couN°~ o~ ~AAI~ ~A~ o~ xAA1~T <br /> ~II.dI.~ NO. 121 <br /> Draft 3 <br /> OI~DINANC~ NO. <br /> <br /> AN ORDINANCE AMENDING CHAPTER 19, ARTICLE 11, SECTION 19-90(g), HAWAII COUNTY <br /> CODE 1983 (1995 EDITION) RELATING TO THE MINIMUM TAX. <br /> SECTION 1. Hawaii County is experiencing fiscal challenges due to the rising cost of government <br /> services and the increasing demands of a growing population. The need to expand vital services to more <br /> residents is critical, particularly to those living in isolated rural communities. At the same time, the County <br /> must also address the problems associated with its aging infrastructure. Therefore, the Council finds it is in the <br /> best interest of the County to increase the minimum tax of $25 to $100, and thereby, create a more equitable <br /> distribution of 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 these fixed and <br /> lower income residents have expressed to the Council concern over losing their principal residence, due to <br /> inability to pay the real property tax. The Council has sought to address this concern by allowing the minimum <br /> tax in the Homeowner Class to be $25. Finally, the Council believes that the minimum tax on unimproved <br /> property with a market value of $500 or less and on property receiving a Totally Disabled Veteran Exemption <br /> should remain at $25. <br /> SECTION 2. Chapter 19, article 11, section 19-90(g), Hawaii County Code 1983 (1995 Edition), is <br /> amended as follows: <br /> "(g) Notwithstanding any provision to the contrary, there shall be levied upon each individual <br /> parcel of real property taxable under this chapter, a minimum real property tax of [$25] $100 <br /> per year except under the following_conditions: <br /> ~l) If the~rot~erty is in the Homeowner Class the minimum tax shall be $25. <br /> (2) If the property is assessed at a market value of less than or equal to $500, it shall be <br /> taxed at a minimum tax of $25. <br /> ,~3) If the ~ro~erty receives a Totally Disabled Veteran Exemption the minimum tax shall <br /> be $25." <br /> <br />