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1 <br /> Age of Taxpayer Exemptiou Amouut <br /> 60 years of age or over but <br /> not 70 years of age or over [~.8] 80 000 <br /> 70 years of age or over [23] 100 000 <br /> For the purpose of this subsection, a husband and wife who own property by life estate <br /> and remainder, jointly, by the entirety, or in common, on which a home exemption under the <br /> provisions of subsection (a) has been granted shall be entitled to the applicable [fie-e4] <br /> home exemption set forth above when at least one of the spouses qualifies each year for the <br /> applicable [mttltigk-s€] home exemption. <br /> <br /> (e) For purposes of this section, the term "real property owned and occupied as a principal home" is <br /> defined as the place where an individual has a true, fixed, permanent home and principal <br /> establishment, and to which place the individual has, whenever absent, the intention of returning. <br /> It is the place in which an individual has voluntarily Sxed habitation, not for mere special, <br /> temporary, or vacation purpose, but with the intention of making a permanent home. <br /> Three elements are necessary for real property to be considered a "principal home " <br /> The taxer has no other home exemption or principal home in any other jurisdiction; <br /> ~B Intent of the owner to create or maintain a principal home within the County. <br /> Owner's actual Qhvsical occupancy of the princi~l home within the County <br /> "Intent of the owner to create or maintain a principal home" may be evidenced bv. but not be <br /> limited to any of the followine indicia: <br /> Occupancy_of the home in the County for more than 200 calendar days of a calendar <br /> year; <br /> Reeistering to vote in the County; <br /> Being_stationed in the County under military orders of the United States and must claim <br /> residency only in Hawaii; or <br /> 1~ Possession of any of the followin¢ with a reported address within the County of Hawaii: <br /> Valid Hawaii drivers license. <br /> ii Hawaii state identification card. <br /> iii Filed resident income tax return of the State of Hawaii. <br /> iv Resident aliens possessing a valid resident alien card ("¢reen card") must claim <br /> residency only in Hawaii. <br /> The director of finance may require documentation of the above or additional indicia of <br /> intent to reside in the County from a property owner applvine for an exemption or from an owner <br /> 3 <br /> <br />