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REAL PROPERTY TAXES § 19-71 <br /> (iv) Completed and signed copy of the owner's Hawaii County voter <br /> registration application, with only the last four digits of the owner's <br /> social security number visible. <br /> (v) U.S. Internal Revenue Service tax return with only the last four <br /> digits of the social security number visible. <br /> The director of finance may require documentation of the above or <br /> additional evidence of residence in the County from a property owner applying <br /> for an exemption or from an owner as evidence of continued qualification for <br /> an exemption. Failure to respond fully to the director's request, or in the event <br /> the director receives satisfactory evidence that a claimant occupies a <br /> permanent home outside the County or there is documented evidence the <br /> claimant resides outside of the County for more than one hundred sixty-five <br /> calendar days, shall be deemed grounds for denying a claim for exemption or <br /> disallowing an existing exemption. <br /> (f) Real property qualifying under subsection (a) shall be entitled to an additional <br /> exemption of twenty percent of the assessed value of the property not to exceed an <br /> additional $80,000. <br /> (1983 CC, c 19, art 10, sec 19-71; am 1990, ord 90-138, sec 5; am 1997, ord 97-84, sec 1; <br /> am 2004, ord 04-123, sec 3; am 2006, ord 06-147, sec 3; am 2014, ord 14-135, sec 2.) <br /> Section 19-72. Home, lease, lessees defined. <br /> For the purpose of section 19-71 the word "home" includes: <br /> (1) The entire homestead when it is occupied by the taxpayer as such; <br /> (2) A residential building on land held by the lessee or the lessee's successor in <br /> interest under a lease for a term of ten years or more for residential purposes <br /> and owned and used as a residence by the lessee or the lessee's successor in <br /> interest, where the lease and any extension, renewal, assignment, or <br /> agreement to assign the lease, have been duly entered into and recorded by <br /> the respective date set forth in subsection 19-68(a)(3), and whereby the lessee <br /> agrees to pay all taxes during the term of the lease; <br /> (3) An apartment which is a living unit (held under a proprietary lease by the <br /> tenant thereof) in a multi-unit residential building on land held by a <br /> cooperative apartment corporation (of which the proprietary lessee of such <br /> living unit is a stockholder) under a lease for a term of ten years or more for <br /> residential purposes and which apartment is used as a residence by the lessee- <br /> stockholder, where the lease and any extension or renewal have been duly <br /> entered into and recorded by the respective date set forth in subsection <br /> 19-68(a)(3), and whereby the lessee-stockholder agrees to pay all taxes during <br /> the term of the lease; <br /> (4) An apartment in a multi-unit apartment building which is occupied by the <br /> owner of the entire apartment building as the owner's residence; <br /> 19-53 <br />