HomeMy WebLinkAboutBIL 044 Draft 01 2024-2026
AN ORDINANCE AMENDING CHAPTER 19, ARTICLE 10, SECTION 19-89, OF THE HAWAI‘I COUNTY CODE 1983 (2016 EDITION, AS AMENDED), RELATING TO EXEMPTIONS FOR CERTAIN HAWAIIAN HOMES PROPERTY, AND
OTHER AGENCIES.
BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAI‘I:
SECTION 1. Chapter 19, article 10, section 19-89, of the Hawai‘i County Code 1983 (2016 Edition, as amended), is amended to read as follows:
“Section 19-89. Exemptions for certain Hawaiian Homes property, and other
agencies.
Exemptions from real property taxes as set forth in chapter 53[,] and chapter 183, [and chapter 234,] Hawai‘i Revised Statutes, and in section 208 of the Hawaiian Homes Commission Act,
and which were enacted prior to November 7, 1978, shall remain in effect and be recognized by this County in its administration of the real property tax system, provided, that all references
to the director of taxation or the department of taxation shall now be deemed to refer to the designated representative of the mayor who shall also be subject to approval by the council.
If State legislation is enacted allowing a public utility under section 239 5(a), Hawai‘i Revised Statutes, to pay a tax to the County of at least 1.885% upon the gross income of the
public utility’s business within the County, effective July 1, 2001, then notwithstanding any provision to the contrary, the County exemption from real property taxes for a public utility
under chapter 239, Hawai‘i Revised Statutes, as codified on August 1, 2000, shall be reinstated.
If reinstated, this exemption [shall be construed and applied in conjunction with section 239-3, Hawai‘i Revised Statutes, as section 239-3, Hawai‘i Revised Statutes, was codified on
August 1, 2000; provided that the exemption] shall be limited to real property used by the public utility in its public utility business.
As used within this section, “public utility” has the meaning ascribed to it in section 269-1, Hawai‘i Revised Statutes, except airlines, motor carriers, common carriers by water, and
contract carriers subject to taxation under section 239-6, Hawai‘i Revised Statutes. The County will accept such revenues in lieu of directly collecting real property taxes from those
public utilities previously exempt from real property taxation under chapter 239. The County director of finance shall deposit all funds received in connection with said claim into
the general fund. Hawaiian home lands, as defined in section 201, Hawaiian Homes Commission Act, 1920, as amended, real property, [exclusive] inclusive of buildings, leased and used
as a homestead (houselots, farm lots, and pastoral lots), pursuant to section 207(a) and subject to the conditions of sections 208 and 216 of the Hawaiian Homes Commission Act, 1920,
shall be exempt from real property taxes, except for the minimum tax, and as provided for by this section. Disposition of Hawaiian
home lands for other than homestead purposes is deemed fully taxable and will not qualify for the exemption granted by this section. The respective homestead lessee of Hawaiian home
lands shall continue to qualify and receive other personal exemptions, provided that claims for the exemptions are timely filed, including the seven-year limitation on the exemption
afforded by section 208 of the Hawaiian Homes Commission Act, 1920.”
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 upon its approval.
INTRODUCED BY:
_______________________________________
COUNCIL MEMBER, COUNTY OF HAWAI‘I
_______________________________________
COUNCIL MEMBER, COUNTY OF HAWAI‘I
_______________, Hawai‘i
Date of Introduction:
Date of 1st Reading:
Date of 2nd Reading:
Effective Date: