HomeMy WebLinkAboutBIL 038 Draft 01 2024-2026J�ty'JF N�W
COUNTY OF HAWAI`I STATE OF HAWAI`I
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BILL NO. 38
ORDINANCE NO.
AN ORDINANCE AMENDING CHAPTER 19, ARTICLE 13, OF THE HAWAI`I
COUNTY CODE 1983 (2016 EDITION, AS AMENDED), RELATING TO REAL
PROPERTY TAX CREDITS.
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SECTION 1. Chapter 19, article 13, of the Hawaii County Code 1983 (2016 Edition, as
amended), is amended to read as follows:
"Article 13. Tax Credits.
Section 19-104. Solar water heater tax credit established.
(a) An owner of real property that has a single-family dwelling, accessory dwelling
unit, farm dwelling, duplex, or double -family dwelling unit(s) and who installs a
solar water heater on the owner's property on or after January 1, 2008, shall be
entitled to a one-time tax credit per tax map key of up to $1,000 [under this .,i4iele
prapert-ytaxes] .
(b) This tax credit shall not be available for the installation of a solar water heater that
is required by law.
[(e) The er-edit shall be elaimed against feal pr-apefty tffl( liability f0f the tfflE ye
efftitle the ay,%ef to a efedit only f6f the single tfflc yeaf. There shall be fie eaffyove
tax credit..]
Section 19- Private road tax credit established.
(a) An owner of real property is entitled to a tax credit under this section; provided that:
(1) The owner receives a home exemption for the property
(2) The only legal vehicular access to the properly is by private roadway that is
not controlled or restricted by a gate;
(3) The maintenance, repair, and improvement of the private roadway is carried
out and the cost therefor is borne by a road maintenance organization; and
(4) During the calendar year preceding the tax year for which the credit may be
applied, the owner paid no less than $100 to the road maintenance
organization for road maintenance, repair, or improvement purposes.
(b) The amount of the credit shall be equal to the greater of $500 or the amount paid
under subsection (a)(4).
(c) A claim for this credit must include receipts, statements, or other documentation
verifying the amount and purpose of the payment required under subsection (a)(4).
(d) As used in this section, "road maintenance organization" means a homeowners'
association, road maintenance corporation, or other not -for -profit entity that is
organized and responsible for the maintenance, repair, or improvement of a private
roadway.
Section 19-105. Administration.
(a) [The dir-eetaf shall deter -mine the e1i ibilit�, of the ow -Ref faf the tax efedit upe
owner's property.] An owner of real property claiming a tax credit under this article
shall do so no later than the last day of September preceding the tax year for which
the credit would be applied.
(b) [The aw-nef shall file an appheation with the depai4fnetA of finanee an or- bef6fe
The director shall apply the credit against the claimant's real property tax liability,
except for the minimum tax, in the amount for which the claimant is eligible, but in
no case may credit in excess of the claimant's liability be refunded or carried over
to a subsequent tax year.
]"
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 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.
SECTION 4. This ordinance shall take effect on January 1, 2026.
COUNCIL MEI JBER, CO(JNTY OF HAWAI`I
, Hawai`i
Date of Introduction:
Date of 1 st Reading:
Date of 2nd Reading:
Effective Date:
HEFEttM W=_ 203
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