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(2) In assigning land to one of the general classes the director of finance shall give <br />major consideration to the districting established by the land use commission <br />pursuant to chapter 205, Hawaii Revised Statutes, the districting established by <br />the County in its general plan and zoning ordinance, use classifications <br />established in the general plan of the State, and such other factors which influence <br />highest and best use, except that parcels which are used exclusively as the <br />owner's principal residence shall be classified as "homeowner" without regard to <br />the highest and best use, provided that the director has granted to the owner a <br />home exemption in accordance with sections 19 -71 to 19 -72. <br />(A) The homeowner class is exclusively reserved for properties which are used <br />as the owner's principal residence. Uses which shall not qualify as <br />"homeowner" include: <br />(i) Real property which is valued according to its nondedicated <br />agricultural use pursuant to subsection 19 -57. <br />(ii) Real property which is dedicated to an agricultural use or native <br />forest use. <br />(iii) Real property which is used for commercial or income - producing <br />purposes, except as exempted under section 19 -71(a) or (b). <br />(iv) Real property which is used for residential rental purposes, <br />whether for short-term or long -term lease[.. -] , except as exempted <br />under section 19- 71(a). <br />(v) Real property which is used for any purpose other than the owner's <br />principal residence. <br />(3) Whenever there is an overlap or contradiction in districting or use classification <br />between the County and the State, zoned districts by the County shall take <br />precedence. <br />(4) "Improved residential" shall mean land which is classified as residential by the <br />department of finance upon consideration of its highest and best use, and is <br />property which fulfills the provisions of at least one of the following <br />subparagraphs: <br />(A) Land which has been subdivided prior to any assessment year as a lot for <br />single- or two - family residential use in conformity with the then existing <br />County zoning ordinances, and has been approved for sale or approved as <br />being in conformity with all of the subdivision requirements of the <br />County, or <br />