Laserfiche WebLink
<br /> <br /> <br /> <br /> <br /> <br /> SECTION 3. Section 19-68, Hawaii County Code (2005 Edition, as amended), is <br /> amended by amending subsection (a) to read as follows: <br /> <br /> "(a) (1) None of the exemptions from taxation granted in sections 19-76 to 19-78, <br /> [arid] 19-89.2 and 89.5 shall be allowed in any case, unless the claimant shall <br /> have filed with the department of finance, on or before December 31 <br /> preceding the tax year for which such exemption is claimed, a claim for <br /> exemption in such form as shall be prescribed by the department. <br /> (2) The exemption from taxation granted for disabilities in sections 19-73 to 19- <br /> 75 be allowed from the next tax payment date, provided that the claimant shall <br /> have filed a claim for the disability exemption along with a copy of the <br /> physician's certificate of disability with the department on or before June 30 <br /> for the first half payment or December 31 for the second half payment on such <br /> form as shall be prescribed by the department. <br /> (3) The exemption from taxation granted for principal home in section 19-71 shall <br /> be allowed from the next tax payment date, provided that the claimant shall <br /> have filed a claim for the home exemption on or before December 31 for the <br /> first half payment or June 30 for the second half payment on such form as <br /> shall be prescribed by the department." <br /> <br /> SECTION 4. Section 19-68, Hawaii County Code (2005 Edition, as amended), is <br /> amended by amending subsection (d) to read as follows: <br /> <br /> "(d) Any person who has been allowed an exemption under sections 19-71, 19-73 to <br /> 19-78, [of] 19-89.2 or 89.5 has a duty to report to the assessor within thirty days <br /> after that person ceases to qualify for such an exemption for one of, but not <br /> limited to, the following reasons: <br /> (1) That person ceases to be the owner, lessee, or purchaser of the exempt <br /> premises; <br /> (2) A change in the facts previously reported has occurred concerning the <br /> occupation, use, or renting of the premises, buildings or other <br /> improvements thereon; or <br /> (3) Some other change in status has occurred which affects the exemption. <br /> Such report shall have the effect of voiding the claim for exemption <br /> previously filed, as provided in subsection (b)(4). The report shall be sufficient if <br /> it identifies the property involved, states the change in facts or status, and requests <br /> that the claim for exemption previously filed be voided. <br /> In the event the property comes into the hands of a fiduciary who is <br /> answerable as provided for by this chapter, the fiduciary shall make the report <br /> required by this subsection within thirty days after the fiduciary's assumption of <br /> fiduciary duties or within the time otherwise required, whichever is later. <br /> Any person who has a duty of making a report as required by this <br /> subsection, who within the time required fails to make a report, shall be liable for <br /> a civil penalty. The amount of the penalty shall be $100. The penalty shall be <br /> <br /> <br /> <br /> <br /> 2 <br />