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COUNTY OF HAWAII <br />STATE OF HAWAII <br />BILL NO. zs <br />ORDINANCE NO. <br />AN ORDINANCE AMENDING CHAPTER 19, ARTICLE 11, SECTION 19-90, AND <br />ARTICLE 10, SECTIONS 19-75 AND 19-89.5, HAWAII COUNTY CODE (2005 <br />EDITION, AS AMENDED), RELATING TO THE DETERMINATION OF REAL <br />PROPERTY TAX RATES. <br />BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAII: <br />SECTION 1. Findings and purpose. The council finds that the current process by which <br />it sets the real property tax rate for each class of property is cumbersome and inefficient. The <br />purpose of this ordinance is to amend chapter 19, article 11, section 19-90, Determination of <br />Rates, Hawaii County Code, so that this critical process is more efficient for, and clear to, the <br />public, Mayor's administration, Hawaii County Council, and office of the county clerk. The <br />enactment of this ordinance requires the amendment of chapter 19, article 10, sections 19-75 and <br />19-89.5 so that citations to the current section 19-90(g) remain intact. Those amendments are <br />provided in this ordinance after the amendment to section 19-90. <br />SECTION 2. Chapter 19, article 11, section 19-90 of the Hawaii County Code 1983 <br />(2005 Edition, as amended), relating to real property tax and the determination of rates is <br />amended to read as follows: <br />"Section 19-90. Real property tax; determination of rates. <br />(a) Unless a different meaning is clearly indicated by the context, as used in this <br />section: <br />(1) "Net taxable lands" means all other real property exclusive of buildings. <br />(2) "Net taxable real property" or "net taxable buildings" or "net taxable <br />lands" means, as indicated by the context, the percentage of the market <br />value of property determined under section 19-46 which the director of <br />finance certifies as the tax base as provided by this chapter, less <br />exemptions as provided by this chapter and, in all cases where appeals <br />from the director's assessment are then unsettled, less fifty percent of the <br />value in dispute. <br />(b) The council may increase or decrease the tax rate for buildings and for all other <br />real property, exclusive of buildings for net taxable land and net taxable buildings <br />of each class of property established in accordance with section 19-53(e) of this <br />chapter. A resolution setting the tax rates shall be adopted on or before June 20 <br />preceding the tax year for which property tax revenues are to be raised according <br />to the following procedures: <br />