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AN ORDINANCE AMENDING CHAPTER 19, ARTICLE 10, SECTION 19-71, OF THE HAWAI‘I COUNTY CODE 1983 (2016 EDITION, AS AMENDED), RELATING TO REAL PROPERTY TAX EXEMPTIONS.
BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAI‘I:
SECTION 1. Chapter 19, article 10, section 19-71, of the Hawai‘i 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 Taxpayer
Exemption Amount
[60] Sixty years of age or over but not [65] sixty-five years of age or over; and has had a home exemption under this chapter in at least five out of the last ten years preceding the
taxpayer’s claim for this exemption.
$85,000
[65] Sixty-five years of age or over but not [70] seventy years of age or over; and has had a home exemption under this chapter in at least five out of the last ten years preceding
the taxpayer’s claim for this exemption.
$90,000
[70] Seventy 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 years preceding
the taxpayer’s claim for this exemption.
$105,000
[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 years preceding the taxpayer’s claim for this exemption.
$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.
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 Material to be repealed is bracketed and stricken.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:
_______________________________________
COUNCIL MEMBER, COUNTY OF HAWAI‘I
_______________, Hawai‘i
Date of Introduction:
Date of 1st Reading:
Date of 2nd Reading:
Effective Date: