BIL 294 Draft 01 2012-2014 - Laserfiche WebLink

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(e) For purposes of this section, the term "real property owned and occupied as a principal home" is defined as the place where an individual has a true, fixed, permanent home and principal establishment, and to which place the individual has, whenever absent, the intention of returning. It is the place in which an individual has voluntarily fixed habitation, not for mere special, temporary, or vacation purpose, but with the intention of making a permanent home. (1) Three elements are necessary for real property to be considered a "principal home." (A) The taxpayer has no other home exemption or principal home in any other jurisdiction; (B) Intent of the owner to create or maintain a principal home within the County; and (C) Owner's actual physical occupancy of the principal home within the County. (2) "Intent of the owner to create or maintain a principal home" may be evidenced by, but not be limited to, any of the following indicia: (A) Occupancy of the home in the County for more than two hundred calendar days of a calendar year; (B) Registering to vote in the County; (C) Being stationed in the County under military orders of the United States and must claim residency only in Hawaii; or (D) Possession of any of the following with a reported address within the County of Hawaii: (i) Valid Hawaii [dr-ivefs] driver's license. (ii) Hawaii state identification card. (iii) Filed resident income tax return of the State of Hawaii. (iv) Resident aliens possessing a valid resident alien card ("green card") must claim residency only in Hawaii. The director of finance may require documentation of the above or additional indicia of intent to reside in the County from a property owner applying for an exemption or from an owner as evidence of continued qualification for an exemption. Failure to respond to the director's request, or in the event the director receives satisfactory evidence that a claimant occupies a permanent home outside the County and there is documented evidence of the claimant's intent to reside outside of the County, shall be deemed grounds for denying a claim for exemption or disallowing an existing exemption. (f) Real property qualifying under subsection (a) shall be entitled to an additional exemption of twenty percent of the assessed value of the property not to exceed an additional $80,000." SECTION 3. Material to be repealed is bracketed and stricken. New material is underscored. In printing this ordinance, the brackets, bracketed and stricken material and underscoring need not be included. 3