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J�ty'JF N�W <br />COUNTY OF HAWAI`I STATE OF HAWAI`I <br />,r#,OF•H '� <br />BILL NO. 38 <br />ORDINANCE NO. <br />AN ORDINANCE AMENDING CHAPTER 19, ARTICLE 13, OF THE HAWAI`I <br />COUNTY CODE 1983 (2016 EDITION, AS AMENDED), RELATING TO REAL <br />PROPERTY TAX CREDITS. <br />C] a V ItH • 17,111101 Do 1 <br />SECTION 1. Chapter 19, article 13, of the Hawaii County Code 1983 (2016 Edition, as <br />amended), is amended to read as follows: <br />"Article 13. Tax Credits. <br />Section 19-104. Solar water heater tax credit established. <br />(a) An owner of real property that has a single-family dwelling, accessory dwelling <br />unit, farm dwelling, duplex, or double -family dwelling unit(s) and who installs a <br />solar water heater on the owner's property on or after January 1, 2008, shall be <br />entitled to a one-time tax credit per tax map key of up to $1,000 [under this .,i4iele <br />prapert-ytaxes] . <br />(b) This tax credit shall not be available for the installation of a solar water heater that <br />is required by law. <br />[(e) The er-edit shall be elaimed against feal pr-apefty tffl( liability f0f the tfflE ye <br />efftitle the ay,%ef to a efedit only f6f the single tfflc yeaf. There shall be fie eaffyove <br />tax credit..] <br />Section 19- Private road tax credit established. <br />(a) An owner of real property is entitled to a tax credit under this section; provided that: <br />(1) The owner receives a home exemption for the property <br />(2) The only legal vehicular access to the properly is by private roadway that is <br />not controlled or restricted by a gate; <br />(3) The maintenance, repair, and improvement of the private roadway is carried <br />out and the cost therefor is borne by a road maintenance organization; and <br />(4) During the calendar year preceding the tax year for which the credit may be <br />applied, the owner paid no less than $100 to the road maintenance <br />organization for road maintenance, repair, or improvement purposes. <br />(b) The amount of the credit shall be equal to the greater of $500 or the amount paid <br />under subsection (a)(4). <br />(c) A claim for this credit must include receipts, statements, or other documentation <br />verifying the amount and purpose of the payment required under subsection (a)(4). <br />