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(D) Hotel and resort, <br /> (E) Commercial, <br /> (F) Industrial, <br /> (G) Agricultural or native forests, <br /> (H) Conservation, and <br /> (I) Homeowner. <br /> (2) In assigning land to one of the general classes the director of finance shall give <br /> major consideration to the districting established by the land use commission <br /> pursuant to chapter 205, Hawaii Revised Statutes, the districting established by <br /> the County in its general plan and zoning ordinance, use classifications <br /> established in the general plan of the State, and such other factors which <br /> influence highest and best use, except that parcels which are used exclusively as <br /> the owner's principal residence shall be classified as "Homeowner" without <br /> regard to the highest and best use, provided that the director has granted to the <br /> owner a home exemption in accordance with sections 19-71 to 19-72. <br /> (A) The homeowner class is exclusively reserved for properties which are <br /> used as the owner's principal residence. Uses which shall not qualify as <br /> "Homeowner" include: <br /> (i) Real property which is valued according to its agricultural [or native <br /> forest] use pursuant to subsection 19-53(f)(1)[,] or (h)[,], <br /> (ii) Real property which is dedicated to an agricultural use or native <br /> forest use [category pursuant to section 19-55, or section 19-58.4 <br /> (Native forest dedication),], <br /> (iii) Real property which is used for commercial or income-producing <br /> purposes[,], <br /> (iv) Real property which is used for residential rental purposes, whether <br /> for short-term or long-term lease[,], <br /> (v) Real property which is used for any purpose other than the owner's <br /> principal residence. <br /> (3) Whenever there is an overlap or contradiction in districting or use classification <br /> between the County and the State, zoned districts by the County shall take <br /> precedence. <br /> <br /> (4) "Improved residential" shall mean land which is classified as residential by the <br /> department of finance upon consideration of its highest and best use, and is <br /> property which fulfills the provisions of at least one of the following <br /> subparagraphs: <br /> <br />