HomeMy WebLinkAboutBIL 023 Draft 01 2022-2024 COUNTY OF G *c :. STATE OF G
,Tf pp'wl'�
ILL NO. 23
3
ORDINANCE N .
i
I
AN ORDINANCE AMENDING CHAPTER 19,ARTICLE 10,SECTION 19-71,OF THE
HAWAII COUNTY CODE 1983(2016 EDITION,AS AMENDED),RELATING TO
REAL PROPERTY TAX EXEMPTIONS.
E IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAII: 3
i
SECTION 1. Chapter 19, article 10, section 19-71, of the Hawaii County Code 1983 j
(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 Taxpayer Exemption Amount
[60] SixAy years of age or over but not [6-5]
six -five years of age or over; and has had
a home exemption under this chapter in at $85,000
least five out of the last ten gars preceding ]
the taxpayer's claim for this exemption.
i
3
[6-5] Six -five years of age or over but not
[70] seveqty years of age or over; and has
had a home exemption under this chapter in
at least five out of the last ten years $90,000
precedingthe he taxpayer's claim for this
exemption.
[70] SeveM years of age or over but not
[75] seventy-five years of age or over; and
has had a home exemption under this
chapter in at least five out of the last ten $105,000
years preceding the taxpayer's claim for this
exemption.
[7-5] Seventy-five years of age or over; and
has had a home exemption under this
chapter in at least five out of the last ten $110,000
years preceding the taxpayer's claim for this
exemption.
1
i
I
i
For the purpose of this subsection, a husband and wife who own property by 1
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. The home exemption
provided for in this subsection shall run with the person and not with the land. This
provision applies to all new applications received on or after January 1 2025. All
homeowner exemptions filed prior to January 1, 2025 shall not be subject to this
provision."
SECTION 2. Material to be repealed is bracketed and stricken.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 3. 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.
SECTION 4. This ordinance shall take effect on January 1, 2025.
INTRODUCED BY:
EMBER, UN O HAW III
Hawaii
Date of Introduction:
Date of 1 st Reading:
Date of 2nd Reading:
Effective Date:
REFERS-NI CE Comm.
96 a
2