Loading...
HomeMy WebLinkAboutBIL 120 Draft 03 2022-2024 Hawaii County Council-32 February 21,2024 BILLS FOR ORDINANCES (FIRST READING) Bill 120: AMENDS CHAPTER 19 OF THE HAWAII COUNTY CODE 1983 (Draft 2) (2016 EDITION, AS AMENDED) BY ADDING A NEW ARTICLE RELATING TO A REAL PROPERTY TAX STABILIZATION PROGRAM Establishes a fixed-rate property tax stabilization program for property owners who are at least 85 years old that utilize the property as their principal residence, and the property has a net taxable real property value of less than $2 million. Reference: Comm. 674.3 Intr. by: Ms. Evans Negative: FC-140 (Due to a vote of 3-ayes, 4-noes, 2-absent) AMENDED TO DRAFT 3 AND POSTPONED TO THE CALL OF THE CHAIR: Ayes: Council Members Evans, Galimba, Inaba, Kagiwada, Kierkiewicz, Lee Loy, Villegas, and Chair Kimball 8. Noes: None. Absent: Council Member KAneali`i-Kleinfelder— 1. Excused: None. Bill 128: AMENDS CHAPTER 11, ARTICLE 1, SECTION 11-15, OF THE HAWAI`I (Draft 2) COUNTY CODE 1983 (2016 EDITION, AS AMENDED), RELATING TO TRANSFER OF EXCESS AFFORDABLE HOUSING CREDITS Requires developers of affordable housing projects to obtain approval from the Housing Administrator prior to initiating the transfer of excess affordable housing credits and that the Housing Administrator validate any such transfer upon its completion. Reference: Comm. 695.2 Intr. by: Mr. Inaba and Ms. Kimball Approve: PCPLUD-8 PASSED 1ST READING: Ayes: Council Members Evans, Galimba, Inaba, Kagiwada, Kierkiewicz, Lee Loy, Villegas, and Chair Kimball — 8. Noes: None. Absent: Council Member Kaneali`i-Kleinfelder— 1. Excused: None. Page 9 COUNTY OF HAWAI`I It Or •_ STATE OF HAWAI`I •♦TAT 66 Of fib BILL NO. 120 (DRAFT 3) ORDINANCE NO. AN ORDINANCE AMENDING CHAPTER 19 OF THE HAWAVI COUNTY CODE 1983 (2016 EDITION, AS AMENDED) BY ADDING A NEW ARTICLE RELATING TO A REAL PROPERTY TAX STABILIZATION PROGRAM. BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAFI: SECTION 1. Chapter 19 of the Hawaii County Code 1983 (2016 Edition, as amended) is amended by adding a new article to read as follows: "Article 14. Stabilization Program. Section 19-106. Definitions. As used in this article: "Stabilized tax" means a real property tax freeze on tax levied in the tax year in which a qualifying homeowner enrolled in the stabilization program. Section 19-107. Stabilization program established. (a) There is established a real property tax stabilization program which shall be administered by the department of finance. (b) Stabilization of real property taxes shall not take precedence over any provision of property tax exemption, relief, or penalty otherwise applicable to qualifying taxpayers. (c) The director shall adopt rules and regulations necessary to administer this article, subject to chapter 91, Hawai`i Revised Statutes. Section 19-108. Enrollment. (a) Any taxpayer who is eighty-five years of age or older and who owns property as a principal residence in the homeowner class is qualified to enroll in the stabilization program as provided by this article, except when such property has a net taxable real property value of $2,000,000 or more. (b) Enrollment in the stabilization program shall be allowed from the next tax year, provided that the taxpayer shall have filed a claim for enrollment with the department of finance on or before December 31 of the year immediately preceding the tax year for which enrollment is claimed. (c) A claim for enrollment shall be made on a form as prescribed by the director. (d) Upon determination that a claimant is entitled to stabilization, the director shall stabilize the claimant's real property taxes for the subject property in accordance with section 19-109. Section 19-109. Stabilization. Stabilization shall be granted on a continuous basis, commencing with the tax year that immediately follows enrollment into the stabilization program, in the manner hereinafter set forth; (1) The stabilized tax shall be adjusted in the next tax year to the new tax levied if the assessed value reflects any increase of the assessed value of property resulting from new construction adding square footage or accessory structures. (2) The director shall give notice of any adjustments to the real property tax levied on property to the affected taxpayer on or before December 31 of the next tax year. (3) The affected taxpayer may file a report for disenrollment on or before December 31 of the year immediately preceding the tax year for which the disenrollment is sought. (4) A qualified taxpayer may file only once for enrollment in the stabilization program. Section 19-110. Disenrollment; violations and penalties. (a) Any taxpayer who is delinquent by at least two tax payment dates shall be disenrolled. (b) A taxpayer shall file a report to the director within thirty days after the taxpayer ceases to own the subject property. A taxpayer who fails to file a report shall be liable for a civil penalty of $100. (c) Any taxpayer whose property ceases to qualify to be in the homeowner class and who fails to file a report to the director for disenrollment shall be in breach of the stabilization program and shall be liable for a civil penalty of $100 and for the penalty as provided by subsection (e). (d) Any taxpayer who files a fraudulent claim with the intent to deceive shall be in breach of the stabilization program and shall be liable for a fine of $1,000 and for the penalty as provided by subsection (e). (e) Upon a breach of the stabilization program, the tax stabilization shall be cancelled retroactive to the date of enrollment, but for not more than the current tax year plus the two immediately preceding tax years, and all differences in the amount of taxes that were paid and those that would have been due absent stabilization shall be due and payable with a ten percent penalty. (f) The director shall give notice of disenrollment to the affected taxpayer no less than thirty days prior to a specified date of disenrollment. (g) The director shall waive the penalty for any violation of this section resulting from the death of a taxpayer." SECTION 2. 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. 2 SECTION 3. This ordinance shall take effect upon its approval. , i-ia�vai Date of introduction: Dale of Is( Reading: Date of2nd Reading: Effective Date: REFERENCE Comm. 674.9 INTR ,ED BY: COUNCIL Ml; _.R, COUNTY OF IIEIWAI`i 3