HomeMy WebLinkAboutBIL 182 Draft 01 2020-2022 COUNTY OF HAWAII STATE OF HAWAPI
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ILL NO. 182
ORDINANCE NO.
AN ORDINANCE AMENDING CHAPTER 19,ARTICLE 10,SECTION 19-71, THE
HAWAII COUNTY COBE 1983 (2016 EDITION,AS AMENDED),RELATING TO
AL PROPERTY TAX EXEMPTIONS.
BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAII:
SECTION 1. Purpose. The purpose of this ordinance is to increase the exemption
amount for principal homes and for qualifying taxpayers who are 60 years of age or over.
SECTION 2. Chapter 19, article 10, section 19-71, of the Hawaii County Code 1983
(2016 Edition, as amended), is amended by amending subsection(a)to read as follows:
"(a) Real property owned and occupied as a principal home shall be exempt to the
following extent from property taxes:
(1) Totally exempt where the value of the property is not in excess of[$40,000;]
$50,000,
(2) Where the value of the property is in excess of[$40;000-;] $50,000, the
exemption shall be the amount of[$40;000:] $50,000.
Provided that:
(A) No such exemption shall be allowed to any corporation, co-partnership,
or company;
(B) The exemption shall not be allowed on more than one home for any one
taxpayer and that such taxpayer shall certify under penalty of perjury that
such taxpayer has no other home exemption in any other jurisdiction;
(C) The taxpayer has acquired said home by a recorded deed;
(D) A husband and wife shall not be permitted exemption of separate homes
owned by each of them, unless they are living separate and apart, in
which case they shall be entitled to one exemption, to be apportioned
equally between each of their respective homes;
(E) A person living on premises, a portion of which is used for commercial
purposes, except as provided in subsection(b) or which is legally
permitted as a home occupation in accordance with the zoning code, shall
not be entitled to an exemption with respect to such portion, but shall be
entitled to an exemption with respect to the portion thereof used
exclusively as a home;
(F) A person living on the premises, a portion of which is used as residential
housing rental for a term of not less than six months and legally permitted
by all codes, shall be entitled to an exemption, except as provided in
subsection(b); and
(G) In the case of a lease of Hawaiian homestead lands, where either a
husband or wife is of non-Hawaiian descent, either spouse shall be
entitled to the home exemption in the same manner as if either spouse
was considered the owner thereof, provided proof of marriage is
submitted to the director of finance."
SECTION 3. Chapter 19, article 10, section 19-71, of the Hawaii County Code 1983
(2016 Edition, as amended), is amended by amending subsection(d) to read as follows:
"(d) A taxpayer who is sixty years of age or over and who qualifies under subsection(a)
shall be entitled to one of the following home exemptions:
Age of Tax a er Exemption Amount
60 years of age or over but
not [7-0] 65 years of age or over [$80,000] $85,000
65 years of age or over but
not 70 years of age or over $90,000
70 years of age or over but
not 75 years of age or over [ 00,000] $105,000
75 years of age or over $110,000
For the purpose of this subsection, a husband and wife who own property by
life estate and remainder,jointly, by the entirety, or in common, on which a home
exemption under the provisions of subsection(a) has been granted shall be entitled
to the applicable home exemption set forth above when at least one of the spouses
qualifies each year for the applicable home exemption."
SECTION 4. Chapter 19, article 10, section 19-71, of the Hawaii County Code 1983
(2016 Edition, as amended), is amended by amending subsection(f) to read as follows:
"(f) Real property qualifying under subsection(a) shall be entitled to an additional
exemption of twenty percent of the assessed value of the property not to exceed an
additional [$80;000.] $100,000."
SECTION 5. Material to be repealed is bracketed and stricken. New material is
underscored. In printing this ordinance,the brackets, bracketed and stricken material, and
underscoring need not be included.
SECTION 6. Severability. If any provision of this ordinance, or the application thereof
to any taxpayer 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.
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SECTION 7> This ordinance shall take effect on January 1, 2023.
INTRODUCED BY:
CUNCIL MEM ER, COUNTY OF HAWAII
Hawaii
Date of Introduction:
Date of 1 st Reading:
Date of 2nd Reading:
Effective Date:
REFERENCE Comm. 830
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