HomeMy WebLinkAboutBIL 027 Draft 01 2020-2022 •
COUNTY OF HAWAII STATE OF HAWAII
rE a0;F
BILL NO. 27
ORDINANCE NO.
AN ORDINANCE AMENDING CHAPTER 19,ARTICLE 7, SECTION 19-53 AND
REPEALING CHAPTER 19,ARTICLE 7, SECTION 19-58.1 AND SECTION 19-58.2 OF
THE HAWAII COUNTY CODE 1983 (2016 EDITION,AS AMENDED),RELATING TO
THE NONSPECULATIVE RESIDENTIAL USE REAL PROPERTY TAX
DEDICATION.
BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAII:
SECTION 1. Chapter 19, article 7, section 19-53, of the Hawaii County Code 1983
(2016 Edition, as amended), is amended by amending subsection(g)to read as follows:
"(g) Limitation on homeowner assessment.
[(0] For-properties in the homeowner class as of January 1, 2004 [and no
te nonspee-ulative residential use], the assessed value of the
property shall not increase more than three percent per tax year until
the parcel is sold or any portion thereof sold by way of conveyance
which is subject to conveyance tax under terms of chapter 247, Hawaii
Revised Statutes, at which time the property will be assessed at market
value. In addition to the three percent limit of this subsection any
improvements undertaken on the property within the tax year shall be
assessed at market value. All parcels entering this class after January 1,
2004 shall have the assessed value as of January I of the following year
and be subject to the above provisions.
[(2) These pr-epeffies dedieated to nenspeettlative r-esidenfial use as e
Tann 1, 2004 may tefminate the dedieation without imposition e
fetr-eaefive taxes iipen filing and appfeva4 of pefifien f6f s ,
tefminafien with the dir-eeter-ef finanee by Septembef 1, 2009. Upon
tefminatien of the dedieation these pfopefties shall be assessed at th
fnafket value and s*ec4 to seetion 19 53(g)(1).
(3) These pr-opeffies dedieated to nenspeeWative r-esidenfial tise as e
iaftuafy 1,2004 may eentinue the dedieatien and Wen teffnination of
the dedieafien period the pafeel shall be assessed at the market value
and the yeaf following the tefminatien be s*ec4 to see4ien 19 53(g)(1)
u-n4ess the dedieatien is fenewed as pfevided in see4ion 19 5
(4) These pfopeilies dedieated to nonspee-elative fesidepAial use as of th
effeetive date of this efdinanee may tefffiinate the dedieation without
the imposifieti of r-etfeaefive taxes Won filing and appfeval ef pefifien
fef temiination of dedieatien with the dir-eetef of finanee by Septemb
2005, or-fene 6'4 a4s af+ceuiAdy , 2005,the assessed value 1, 11 be th
by `a'a ee Y er-Fient; and for-pfopeffies withf c +' date F dedieation
after July 1 2005 +l, a 1 1 ll 1. t 1 t value t t
L{L j' 1,b.vv.�, cne�'J-Jcssccr-F^urcc�Jtit[ttvv-trtv--�rtx=ttxc
thfee 01 ei#as set +1, table below founded to t nearest htnidfe
a
-V laV �.411E UU UVL lir LZ
dellafs of assessed vakie—
Assessed V
��'` M.,,.Ua,+X7.,1,,,, a
ation
MuMpfier-
Pry toJuly1,,2005 jan1, 2004 1.1-941
J* 1, januaf-y 1,-2005 1
.1593
My 1 2006 jaauafy 1, 2b1.1255
17 -� 3 �
arma -2007 1.0927
ittly 1, 2008 jafmafy- ,2 1.0609
(5) Pa fagaphs 19 > >
(4) and (5) sha4l be fepealed upon the fifial
]»
SECTION 2. Chapter 19, article 7, section 19-58.1, of the Hawaii County Code
1983 (2016 Edition, as amended), is repealed:
"[Seetion 19
58.1.
.
Only renewal petitions w411 be neeepted-.
(a) The tefm"owner-!' as used in this seetion shall mean the fee ew-nef er-the
lessee of feed pfepefty with an tmexpir-ed lease tefm ef not less dma five
VLLLU .
(b) Afly owflef of liVppal„, 1V qualifies l seetions 19 71 a 19 72 for-
home
n the fnafmer-
4ded by seefien 19
exeept
uw♦v that lawi Vvi assessed 1 58.2,
+t�and-and wwife, trgir nithe1, l-r"•` pafa a anft " 4 e efttifled
r� and1,
to wVl.41VLLLV V111J' V11V p(11 VZ 7
Exeltisive fesiderAial use as used in this seetien shall not peffflit the own
t ria,,,,+ n nl na,+, ti +l, fly, eieept +1,
.v vV11lL L1VL any VVll i11V1 V1U1 CLV Ll Y1L1VU VZl 11ZV�11 ,
,.,o,.,., hied ;n seetions 71(a) an (b) These 1, t, a a + a
�avaluaLLVu 111 vvVLlvil� T 'rICL'V�1J—CCV-IIT/�tCLGlT
of rnatiu + a d +' 1, 11 +b l' b for-this„ „ln+;„
va aaw�l Y V 1V1 VUL,.LVl11VUL1V11 Ultt111 net LJV eligible �
(e) 111 L11V ease of w 1 VL1V YY Ul YT 111 V11 1111ZZ1Vi[3[1GVIr follows an expififig ,
the
LLUUVUU111V11L VCLUV 1VZ
the new five of ten yeaf dedieation tefm shall be th2
dedie,.toa r ahte 1, the o «,.tio date plus fifty r.....epA _rathe _ of
iner-ease between the dedieated value and the inar-ket valuation as of januafy
a, pfeeoalng the tefmination ftta s t t
",
after-September- 1, 2009 or-other-tmauthorized teffflination, the failufe to
z
feeeiving the benefit of the agrieult"use assessment, stibdivision of
fegime, of the sale of the dedieated propefty or a"poftion thereof sold-by
(1) Provided, that the nonspeMative fesidenfial use dediea4ion sha4l not-be
l�Lfeaehe i f the aaa; + a l + t1, + listed below.!
--- �--��__. .^++�- �.�-�+.�..+..�.-�+ra vt.va l' 1iaVVLU LaaV Vl aLVl lu KJ 11JLVu--VG1V
The fellow4fig also ineludes pfovisions that are not stibjee4 to the
r,..r..>oz..,nee t., a f the tafms �.�F.,b.apter-24714aw,,:t; neN4se
Vvlar VJ'u11VV LLLA u
a
Statutes a afe 7 a a fef ftt t -'i--1'---
a
(A) Tfansfeffed to the a
(B) joifft4y owned by spouses and iipen the death of one spous-e
V Y♦lava Ua111J is 4eaaJ1 Spouse,
r--r- L.r ^"'t""me`A»b......'.e"• "r Keeaee of Klwl,l KLlvaa of-a
7n ,1 111
o .,t;KLllu�.,V Vl 1V� „,
Z
*A ouse of the tfustof,
not
w ult. n less t the
� � t; t �
v l vUK lu K less V l LlTll�T�112L-C'i1�NT12,�LIC7T,rJCCCCC{'.T,
7 diwfeed ? of ?
within six4y K^yU after-1VVV1Y11g title to the
ft , t•t• th
difeeto ,:t;,, t +' e the dome t a ti, „t
Kla VVLVl� lai Yr�11L111�� LV VV
eofftinues to qualify fef the home exemption as defined in seetions
19 71 and 19 72, o
(G) The aoa;,.,,t;or shall not be „enoa if the to L, the
��+� laa.,uvuavKLavu Juuu uVL vV V"
KU VIaVV 111LV1 VJL 11 Vla ---G]ZL e7sV1—
(..+) l av♦au VK lKl LaiVl Gllut, VAVVpL an7
not be assessed whea.!
r-esidepAW use by ways of testaey of in4estaey and does not.
petition LL1V 1111 VVLVl LV VVllulaul.
3
uvCL411 of V11V UpV KV V, VYY 11Vi Ji
spettse, and the swMving spouse does not pefifien the difee4or4o
(C) The pfopefty is wholly or-paffially destfoyed or-damaged as
flood < >a+nv.n and wind
of f6n +
The
nnl +1Y ,l ,1 ti f +1, enumerated V V<PPTI�ii144�'v4411VV1 411V i1Vl.L1Vi441 V1i Zfeasens
t, (2)(r)b b ++;nn ++nn tiee ft ll ti +1,•
Y`a"``b``Y"1`•'ll`-'/ �,j�'uuv'�" �szrceclrilvtiicc-vrcrtu carrcGnuCLvzr-o�rrcrurl
Vu>4J days V' 41{A1.1144gV Vl UVJ4UVG1
eff-eetive JWY 1 of the next tax J
and the pr-epeAy shall be assessed i
(e) The d n+n nl.all ,ib a the�fn of the petition.
`VJ 111V lLll VV4VL
(f) Only fenewal petitions will be aeeepted. Seefien 19 58.1 shall be repealed
upon the final paffieipafA in the fienspee-ulative fesideftfiW use pfogr-am
being VVllYV 4Vu as provided Vl[Z
SECTION 3. Chapter 19, article 7, section 19-58.2, of the Hawaii County Code 1983
(2016 Edition, as amended), is repealed:
["Seetion 19 58.2. Nonspeettlative residential se assessment.
mer:
the ent date TanY<afy 1 f t 1 .1 f 11 t tit
u>V 44VVvvvalavu4 uu4v J44114i Wi J' 1 Vl 411V V441 V11>1441 }'VUS ZVI1V YY li1SZZIV�7til1 Gip11
appr-9vzrnxi-s-asscsarnzmshallberrvze-ri ief cncccLzrrcucenp�cnvc, czsccpc
fo awl;„n+,,,nnts n .;de fee i this nnn+;n,,
1V .
.aiuluv prvjly ,, the assessed
aeee.,lanee with the pfeyisionn of nnn+:nn 19 58 2(a)
G4VVV1>.L4411VV YY 1411 411V�liV YiJ
lllltJl V Y'V111V114U 111V1 V4lJV 43iV market vaitte of the dedieated , the
assessment U114411 UV 111V1 VGGJVCI VUJV
d on the market value of
years shall be dete
. ,;ne ; aeeer-danee with+, of non+;nn 19
58.2(a).
s all obtain the,•o�Y,, r-e building no.mit�fef then nn+,. etien of new o
J114413 V V 4CLii
ntiya+np n+of,et-r-can+,<>otaxes and n nl+,nn
44V 41 Y114V�/Ci�ilLVili. v
4
dwelling tinit is fenev-ated of eenvefted into a two of fnefe family dwelling
unit all 11WVVV1iW,VV with n.+ „to ti, , ~apte, 25, H 4• County Code f
1983, as amended, the dedieation shall net be eaneelled pfovided the owiffer-s
amu;+b,;., „+„,lays of the � submit ++ tit + +' +b.
within_`___J days �.._ �__� �«...,.�Z,� .,»..a..a..... ....a....�aa petition vaa Lv �vuLauLL� Laae
d,�diea+;„„ ,,n filo the els;m &f home exemption ,i +b, would
�+VLa1VWL1V11 Wllll 111V Li1VV1ewnefs
VVll L111uV LV VV VllgLV1V 1V1 43iV heffte exemption.
if the ew-nef fails to siibm
the w-Fitten petition in a tifftely mannef or-uses the additional dwelling tinits
saiWll VV V1A1.1V Vll Vll Wt1V, L11V 1VL
(f) a-£the aeuieatva p iVpeftJloses the RV exemptionfffidef bbit
of if the dedieated pfopefty of any pet4i on thefeef is sold by way
was-
dedieated,
of a.L VV1IY VyWIIVV which is JW VJ VVL GV VVilYV
'L'
Revised Statutes, the dedieatien shall be deeme
bfea b.o.l (L,.,,,pa „f., n fate living unit b y afl immediate f 1
Vi VWV vu. VVVujJu11VJ' Vl u JV�n
,sVLalVWL1V11 jJ1V Y11AVU all V11LV1
vvVLlvai a111111V41W LV 1W11111y 1J L1V o 'bfethefs, n ' spouses,
(g) Retfeaefive assessments shall be imposed upon the bfeaeh of the dedieatien-.
between the ametint that should ha-,�e been owed without the dedieatieff less
the amoufft aetnally paid fef each ef the yeafs deemed to be in br-eaeh plus
pV11W1L,''at u fate oz-ten rpeFEcTtL:rf the cccccrcacccfprvperLy-1s-svadr, cixV
fetfV aefi Ye WJUVJU1ent fV1 that yeaf shall be ealeulated as the difF«enee
between the dedieated value and the higher-of eithef the aetual selling pfi
of the value of the Pfopefty at its aetual use. In the ease of pr-o,.ef fien
seetio 10 7'7 sha l ,lel;,, + +1Y a .l' + ,l value .1 1 + 1
vL1V11 iJGr! Jllull L1V1111VW4VLlllr ,
beginning tax year- 1993 04
`11J F.JVVLl Vll lJ ✓V.G
shall be repealed upen the final paftieipafft in
nenspeeulative 1VJ1LLV1i4i n.
suvJe
SECTION 4. Material to be repealed is bracketed and stricken. In printing this
ordinance, the brackets and bracketed and stricken material need not be included.
SECTION 5. Severability. If any provision of this ordinance, or the application thereof
to any person or circumstance,is held invalid, the invalidity does not affect other provisions or
applications of the ordinance which can be given effect without the invalid provision or
application, and to this end the provisions of this ordinance are severable.
5
SECTION 6. This ordinance shall take effect on July 1, 2021; provided that
those properties dedicated to nonspeculative residential use at the time this ordinance
takes effect that are then assigned to the homeowner class and taxed at the homeowner
tax class rate shall be assessed at the affected property's 2021 assessed value through the
2022 real property tax year, unless the affected property's market value for the 2022 real
property tax year decreases from the 2021 assessed value for the affected property, in
which case the decreased market value shall be applied for the 2022 real property tax
year.
INTRODUCED BY:
COUNCIL MEMBER, C TY OF HAWAII
Hawaii
Date of Introduction:
Date of 1 st Reading:
Date of 2nd Reading:
Effective Date:
REFERENCE Comm. 152
6