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HomeMy WebLinkAboutORD 2021-032 2020-2022COUNTY OF HAWAII J+tV OF M,�1 �T� CF•NF.•1� ORDINANCE NO. STATE OF HAWAII BILL NO. 27 21 32 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. [(1�] For properties in the homeowner class as of January 1, 2004 [mot ,7e,re.,te- to flonspeeulative r-esi eiifi l 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 1 of the following year and be subject to the above provisions. [(2) These pr-ope«t;es ,led e.,te,1 to „ e „ l.,t;.,e ,•esi e„t;.,l , e s e et, et'. e t.,�Ees "enfit; and appfeval _e fpet;t; f et, termination with the director- of finanee by September -1, 2009.Upen t „t;e., e f the ,70th;.,+,,, these properties shall be assessed .,t th uv �v market value afid s*eet to seefieft 19 53(g)ff. (3) The ert es dee .,te,7 to „ afi � �✓ e e residential "v uo vi T 1 2004 may eentinue the dee .,t; and upen to .,t; e� the par -eel shall be assessed at e the market value .•..7 the e,• f lle„ ing the te,-w,;,+.,t;e., be stibjeet to seet;e,, 19 53(8)(1 \ ✓. c n 1ess the ,7 ,7' .,tion ; renewed ., provided ; eetion 1.9 58 1 (4) 'Tl,ese pr-epe, tie ,7e.7ie te.7 to ,. a „l.,tiye ,-esi esti l use as of th the imposition of r-etfoae4ve taxesmupen filing and appr-eval of petifie for- t t' f a di t' t1, the di te.• of Fina ee by September- --------------- -------------- ��---- ------------ ---�u�.�•�• ._.� September- SECTION 2. Chapter 19, article 7, section 19-58.1, of the Hawaii County Code 1983 (2016 Edition, as amended), is repealed: •I WA lit hr. FMI 11.1 MIM •110 M.lip Y. SECTION 3. Chapter 19, article 7, section 19-58.2, of the Hawaii County Code 1983 (2016 Edition, as amended), is repealed: AM • • SECTION 3. Chapter 19, article 7, section 19-58.2, of the Hawaii County Code 1983 (2016 Edition, as amended), is repealed: $01 1 ~W FITT3ETM 01 *M NOW 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. r:�ze!!tiMIMI •WWI 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. 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. Kona , Hawai`i Date of Introduction: April 7, 2021 Date of 1st Reading: April 7, 2021 Date of 2nd Reading: April 21, 2021 Effective Date: July 1, 2021 REFERENCE Comm. 152 INTRODUCED BY: COUNCIL MEMBER, COYTY OF HAWAII 2 Introduced By: Date Introduced: First Reading: Published: REMARKS: Second Reading OFFICE OF THE COUNTY CLERK County of Hawaii Koha,Hawai`i Aaron S. Y. Chung April 7, 2021 April 7, 2021 April 16, 2021 April 21, 2021 To Mayor: April 29, 2021 Returned: May 3, 2021 Effective: July 1, 2021 Published: May 21, 2021 REMARKS: 1071 H_,` --3 PH 41= 101 ROLL CALL VOTE AYES NOES ABS EX Chung X David X Inaba X Kaneali'i-Kleinfelder X Kierkiewicz X Kimball X Lee Loy X Richards X X Villegas X 9 0 0 0 ROLL CALL VOTE AYES NOES ABS EX Chung X David X Inaba X Kaneali'i-Kleinfelder X Kierkiewicz X Kimball X Lee Loy X Richards X Villegas X 8 0 1 0 I DO HEREBY CERTIFY that the foregoing BILL was adopted by the County Council published as indicated above. COUNCIL CHAIRPERSON A prove Disapproved this 3rd day of In� 20 021 COU MAYOR, COUNTYOFHAWAI`I 27 no Reference: C-152/FC-27 Ord No.: 21 32