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(E) That a person living on premises, a portion of which is used for <br /> commercial purposes, shall not be entitled to an exemption with respect to <br /> such portion, but shall be entitled to an exemption with respect to the <br /> portion thereof used exclusively as a home; <br /> (F) That in the case of a lease of Hawaiian homestead lands, where either a <br /> husband or wife is ofnon-Hawaiian descent, either spouse shall be entitled <br /> to the home exemption in the same manner as if either spouse was <br /> considered the owner thereof, provided proof of marriage is submitted to <br /> the director of finance. <br /> (b) The use of a portion of any building or structure for the purpose of drying coffee and the <br /> use of a portion of real property, including structures, in connection with the planting and <br /> growing for commercial purposes, or the packing and processing for such purposes, of <br /> flowers, plants, or foliage, shall not affect the exemptions provided for by this section. <br /> (c) Where two or more individuals by life estate and remainder, jointly, by the entirety, or in <br /> common own or lease land on which their homes are located, each home, if otherwise <br /> qualified for the exemption granted by this section, shall receive the exemption. If a <br /> portion of land held by life estate and remainder, jointly, by the entirety, or in common <br /> by two or more individuals is not qualified to receive an exemption, such disqualification <br /> shall not affect the eligibility for an exemption or exemptions of the remaining portion. <br /> (d) A taxpayer who is sixty years of age or over and who qualifies under subsection (a) shall <br /> be entitled to one of the following multiples of home exemption: <br /> Multiple to be Used <br /> in Computing Home <br /> Age of Taxpayer Exemption Amount <br /> 60 years of age or over but <br /> not 70 years of age or over 2.0 <br /> 70 years of age or over 2.5 <br /> For the purpose of this subsection, a husband and wife who own property by life <br /> estate and remainder, jointly, by the entirety, or in common, on which a home exemption <br /> under the provisions of subsection (a) has been granted shall be entitled to the applicable <br /> multiple of home exemption set forth above when at least one of the spouses qualifies <br /> each year for the applicable multiple of home exemption. <br /> <br /> (e) For purposes of this section, the term "real propertv owned and occupied as a principal <br /> home" is defined as the place where an individual has a true, £xed, permanent home and <br /> principal establishment, and to which place the individual has, whenever absent, the <br /> intention of returning. It is the place in which an individual has voluntarily fixed <br /> habitation, not for mere special, temporary, or vacation purpose, but with the intention of <br /> making a permanent home. <br /> <br />