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COIJN'I`Y O~ I-IIAW~I`I ~'I`'A`~`~ O~ ~IA~JAI`I BILL NO. 121 Draft 3 O~ZDINANCE NO. ®2 ~ AN ORDINANCE AMENDING CHAPTER 19, ARTICLE 11, SECTION 19-90(g), HAWAII COUNTY CODE 1983 (1995 EDITION) RELATING TO THE MINIMUM TAX. SECTION 1. Hawaii County is experiencing fiscal challenges due to the rising cost of government services and the increasing demands of a growing population. The need to expand vital services to more residents is critical, particularly to those living in isolated rural communities. At the same time, the County must also address the problems associated with its aging infrastructure. Therefore, the Council finds it is in the best interest of the County to increase the minimum tax of $25 to $100, and thereby, create a more equitable distribution of County revenue collections among all property owners. The Council also recognizes that segments of the population, due to hardship, cannot afford a raise in the minimum tax and that these fixed and lower income residents have expressed to the Council concern over losing their principal residence, due to inability to pay the real property tax. The Council has sought to address this concern by allowing the minimum tax in the Homeowner Class to be $25. Finally, the Council believes that the minimum tax on unimproved property with a market value of $500 or less and on property receiving a Totally Disabled Veteran Exemption should remain at $25. SECTION 2. Chapter 19, article 11, section 19-90(g), Hawaii County Code 1983 (1995 Edition), is amended as follows: "(g) Notwithstanding any provision to the contrary, there shall be levied upon each individual parcel of real property taxable under this chapterz a minimum real property tax of [$25] $100 per year, except under the following.conditions: (1) If the property is in the Homeowner Class, the minimum tax shall be $25. (2) If the property is assessed at a market value of less than or equal to $500 it shall be taxed at a minimum tax of $25. (3} If the property receives a Totally Disabled Veteran Exemption, the minimum tax shall be $25."