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December 31 immediately preceding the year for which the exemption is <br />claimed; <br />(D) That a husband and wife shall not be permitted exemption of separate <br />homes owned by each of them, unless they are living separate and apart, in <br />which case they shall be entitled to one exemption, to be apportioned <br />equally between each of their respective homes; and <br />(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 of non -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 exemptions: <br />Age of Taxpayer <br />60 years of age or over but <br />not 70 years of age or over <br />70 years of age or over <br />[Multiple to be Used <br />in Computing Home] <br />Exemption Amount <br />[2.0] $80,000 <br />[2.5] $100,000 <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 />