HomeMy WebLinkAboutBIL 197 Draft 01 2024-2026 ••�J�SY OF��'' ..
COUNTY OF HAWAI`I STATE OF HAWAI`I
BILL NO. 197
ORDINANCE NO.
AN ORDINANCE AMENDING CHAPTER 19,ARTICLE 7,OF THE HAWAI`I
COUNTY CODE 1983 (2016 EDITION,AS AMENDED),RELATING TO A
TEMPORARY REAL PROPERTY TAX AMNESTY FOR CERTAIN HOSTED
TRANSIENT VACATION RENTALS.
BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAI`I:
SECTION 1. Chapter 19, article 7,of the Hawai`i County Code 1983 (2016 Edition, as
amended) is amended by adding a section to be appropriately inserted and to read as follows:
"Section 19- . Tax amnesty for hosted transient vacation rentals in the
homeowner tax class.
(a) The director shall waive rollback taxes,penalties, and interest that would have been
imposed on the basis of a violation of section 19-53(e)(2)(A)(ii); provided that,no
later than December 31,2026,the owner:
(1) Submits a notarized affidavit to the director stating that the rental activity in
violation of section 19-53(e)(2)(A)(ii)will cease before December 31,2026,
and the rental activity ceases as indicated in the affidavit; or
(2) Registers the rental activity in compliance with chapter 6.
(b) This section does not apply to any owner who,prior to the effective date of this
ordinance,was subject to property tax adjustments,rollback taxes,penalties, or
interest on the basis of a violation of section 19-53(e)(2)(A)(ii)."
SECTION 2. New material is underscored. In printing this ordinance,the underscoring
need not be included.
SECTION 3. Severability. If any provision of this ordinance, or the application hereof
to any taxpayer or circumstance, is held invalid,the invalidity does not affect other provisions or
applications of this ordinance that can be given effect without the invalid provision or
application, and to this end the provisions of this ordinance are severable.
SECTION 4. This ordinance shall take effect upon its approval and shall be repealed on
June 30,2028.
INTRODUCED BY:
ATHER KIMBAL
Council Member
,Hawai`i
Date of Introduction:
Date of 1st Reading:
Date of 2nd Reading:
Effective Date:
REFERENCE Comm. 1082
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