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(c) [ <br /> .,Ae. T„1.. 1 1 OG1 rho .ioo.l ~h X11 h~..o hoo.. r ..«,ie.l . hoF .o <br /> e e <br /> Il h Z 1 ,1'„rol.. «.o..o.T:.... rho .,o~. f ..,,h:..h rho o.. o..,..r:..., <br /> {{B}} 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; [alb] <br /> ~ That a person living on premises, a portion of which is used for <br /> commercial purposes except as provided in (b), shall not be entitled to an <br /> exemption with respect to such portion, but shall be entitled to an <br /> exemption with respect to the portion thereof used exclusively as a home; <br /> ~ 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 real property, building or structure for the purpose of [fig <br /> FF .1 rh F .r' F 1 .r. ...~1..,1:., ....r.,.,.r..ro~ a..r:.,.....:rh <br /> s e <br /> rh 1 r' .i F o...:~1 rho «.,..L:.....,.,.i F . <br /> ,,.....moo.. ~....o~~.., <br /> a a r r v <br /> any al>_ricultural use permitted pursuant to <br /> chapter 205-2(d) or 205-4.5, Hawaii Revised Statutes, shall not affect the exemptions <br /> 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 /> <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 [rrmlti~les-el] home exemptions: <br /> [ <br /> 1 <br /> Age of Taxpayer Exemption Amount <br /> 60 years of age or over but <br /> not 70 years of age or over [~0] $80,000 <br /> 2 <br /> <br />