BIL 207 Draft 01 2006-2008 - Laserfiche WebLink

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(dl Notwithstanding the provisions of subsection (b), kuleana lands which are Hawaiian home lands shall not pay the minimum real property tax if they qualify for the exemption set forth in Section 19-89." SECTION 3. Section 19-68, Hawaii County Code (2005 Edition, as amended), is amended by amending subsection (a) to read as follows: "(a) (1) None of the exemptions from taxation granted in sections 19-76 to 19-78, [acid] 19-89.2 and 89.5 shall be allowed in any case, unless the claimant shall have filed with the department of finance, on or before December 31 preceding the tax year for which such exemption is claimed, a claim for exemption in such form as shall be prescribed by the department. (2) The exemption from taxation granted for disabilities in sections 19-73 to 19- 75 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 physician's 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. (3) The exemption from taxation granted 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 first half payment ox June 30 for the second half payment on such form as shall be prescribed by the department." SECTION 4. Section 19-68, Hawaii County Code (2005 Edition, as amended), is amended by amending subsection (d) to read as follows: "(d) Any person who has been allowed an exemption under sections 19-71, 19-73 to 19-78, [e~] 19-89.2 or 89.5 has a duty to report to the assessor within thirty days after that person ceases to qualify for such an exemption for one of, but not limited to, the following reasons: (1) That person ceases to be the owner, lessee, or purchaser of the exempt premises; (2) A change in the facts previously reported has occurred concerning the occupation, use, or renting of the premises, buildings or other improvements thereon; or (3) Some other change in status has occurred which affects the exemption. Such report shall have the effect of voiding the claim for exemption previously filed, as provided in subsection (b)(4). The report shall be sufficient if it identifies the property involved, states the change in facts or status, and requests that the claim for exemption previously filed be voided. In the event the property comes into the hands of a fiduciary who is answerable as provided for by this chapter, the fiduciary shall make the report required by this subsection within thirty days after the fiduciary's assumption of fiduciary duties or within the time otherwise required, whichever is later. 2