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(C) That where the taxpayer has acquired his or her home by a deed made on <br /> or after July 1, 1951, the deed shall have been recorded on or before <br /> December 31 immediately preceding the yeaz 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 aze 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; [end] <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 ]ands, 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 /> <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 /> <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 aze 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 /> <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 [kyles-eI] home exemptions: <br /> Age of Taxpayer Exemption Amount <br /> 60 years of age or over but <br /> not 70 years of age or over [~A] 80 000 <br /> 70 yeazs of age or over [~3] 100 000 <br /> 2 <br /> <br />