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<br /> (2) In assigning land to one of the general classes the director of finance shall give <br /> major consideration to the districting established by the land use commission <br /> pursuant to chapter 205, Hawaii Revised Statutes, the districting established by <br /> the County in its general plan and zoning ordinance, use classifications <br /> established in the general plan of the State, and such other factors which influence <br /> highest and best use, except that parcels which are used exclusively as the <br /> owner's principal residence shall be classified as "homeowner" without regard to <br /> the highest and best use, provided that the director has granted to the owner a <br /> home exemption in accordance with sections 19-71 to 19-72. <br /> (A) The homeowner class is exclusively reserved for properties which are used <br /> as the owner's principal residence. Uses which shall not qualify as <br /> "homeowner" include: <br /> (i) Real property which is valued according to its nondedicated <br /> agricultural use pursuant to subsection 19-57. <br /> (ii) Real property which is dedicated to an agricultural use or native <br /> forest use. <br /> (iii) Real property which is used for commercial or income-producing <br /> purposes, except as exempted under section 19-71(a) or (b). <br /> (iv) Real property which is used for residential rental purposes, <br /> whether for short-term or long-term lease[.] except as exempted <br /> under section 19-71(a). <br /> (v) Real property which is used for any purpose other than the owner's <br /> principal residence. <br /> (3) Whenever there is an overlap or contradiction in districting or use classification <br /> between the County and the State, zoned districts by the County shall take <br /> precedence. <br /> (4) "Improved residential" shall mean land which is classified as residential by the <br /> department of finance upon consideration of its highest and best use, and is <br /> property which fulfills the provisions of at least one of the following <br /> subparagraphs: <br /> (A) Land which has been subdivided prior to any assessment year as a lot for <br /> single- or two-family residential use in conformity with the then existing <br /> County zoning ordinances, and has been approved for sale or approved as <br /> being in conformity with all of the subdivision requirements of the <br /> County, or <br /> <br />