HomeMy WebLinkAboutBIL 028 Draft 01 2020-2022
AN ORDINANCE AMENDING CHAPTER 19, ARTICLE 1, SECTION 19-2 AND REPEALING CHAPTER 19, ARTICLE 13, OF THE HAWAI‘I COUNTY CODE 1983 (2016 EDITION, AS AMENDED), RELATING TO REAL PROPERTY
SOLAR WATER HEATER TAX CREDIT.
BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAI‘I:
SECTION 1. Chapter 19, article 1, section 19-2, of the Hawai‘i County Code 1983 (2016 Edition, as amended), is amended by repealing the definition of “Solar water heater.”:
“[“Solar water heater” means a solar thermal energy system that qualifies for the State income tax credit authorized in the Hawai‘i Revised Statutes, section 235-12.5.]”
SECTION 2. Chapter 19, article 13, of the Hawai‘i County Code 1983 (2016
Edition, as amended), entitled “Tax Credits”, is repealed:
“[ARTICLE 13. Tax Credits.]
[Section 19-104. Solar water heater tax credit established.
(a) An owner of real property that has a single-family dwelling, ohana dwelling, farm dwelling, duplex, or double-family dwelling unit(s) and who installs a solar water heater
on the owner’s property on or after January 1, 2008, shall be entitled to a one-time tax credit per tax map key of up to $300 under this article against the owner’s real property
tax liability, except for the minimum tax from all property taxes.
(b) The credit shall be claimed against real property tax liability for the tax year immediately following approval of the application for the credit. The tax credit shall entitle
the owner to a credit only for the single tax year. There shall be no carryover tax credit.]
[Section 19-105. Administration.
(a) The director shall determine the eligibility of the owner for the tax credit upon review and verification that the owner has installed a solar water heater on the owner’s
property.
(b) The owner shall file an application with the department of finance on or before September 30 preceding the tax year in which the credit would be provided.
(c) The director shall adopt rules having the force and effect of law for the administration, implementation, and enforcement of this article.]”
SECTION 3. Material to be repealed is bracketed and stricken. In printing this ordinance, the brackets and bracketed and stricken material need not be included.
SECTION 4. 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.
SECTION 5. This ordinance shall take effect on July 1, 2021.
INTRODUCED BY:
________________________________________
COUNCIL MEMBER, COUNTY OF HAWAI‘I
_______________, Hawai‘i
Date of Introduction:
Date of 1st Reading:
Date of 2nd Reading:
Effective Date: