BIL 320 Draft 04 2002-2004 - Laserfiche WebLink

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COUNTY OF HAWAII STATE OF HAWAII BILL NO. 320 Draft 4 ORDINANCE NO. AN ORDINANCE AMENDING CHAPTER 19 OF THE HAWAI` I COUN"I'Y CODE 1983 (1995 EDITION), AS AMENDED, REAL PROPERTY TAXES, RELATING TO HOME EXEMPTIONS. BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAI`L• SECTION 1. The purpose of this measure is (1) to amend section 19-71, home exemptions, by creating an additional exemption of 20% of the pre-exemption assessed value to a maximum of $80,000 for those eligible for homeowners exemption; (2) to clarify and improve the definition of real property owned and occupied as a principal home; (3) to establish two windows to file a home exemption claim that would cut the potential waiting period from a maximum of 18 months to 1 yeaz; and (4) to allow a portion of a principal home to contain a commercial agricultural use or home occupation. SECTION 2. Chapter 19, Article 10, Section 19-68(a), Hawaii County Code 1983 (1995 Edition), as amended, is amended to read as follows: "Section 19-68. Claims for certain exemptions. (a) ~ None of the exemptions from taxation ganted in sections [-I-9-~-I,] 19-76 to 19-78 and 19-89.2 shall be allowed in any case, unless the claimant shall have Sled with the department of finance, on or before December 3l preceding the tax year for which such exemption is claimed, a claim for exemption in such form as shall be prescribed by the department. The exemption from taxation granted for disabilities in sections 19-73 to 19-75 shall be allowed from the next tax payment date, provided that the claimant shall have filed a claim for the disability exemption along with a copy of the physicians certificate of disability with the department on or before June 30 for the first half payment or December 31 for the second half payment on such form as shall be prescribed by the department. rz) The exemption from taxation eranted for principal home in section 19-71 shall be allowed from the next tax payment date provided that the claimant shall have filed a claim for the home exemption on or before December 31 for the fast half payment or June 30 for the second half payment on such form as shall be prescribed by the depaztment." SECTION 3. Chapter 19, article 10, section 19-71, Hawaii County Code 1983 (1995 Edition), as amended, is amended to read as follows: "Section 19-71. Homes. (a) Real property owned and occupied as a principal home [ ] shall be exempt to the following extent from property taxes: