HomeMy WebLinkAboutCOM 0203.001 2024-2026Matt Kaneali`i-Kleinfelder
District 5
Upper Puna, portion of Kea `au
Phone: (808) 961-8263
Fax: (808) 961-8912
matt.kanealii-kleinfelder@hawaiicounty.gov
HAWAI`I COUNTY COUNCIL
County of Hawai `i
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25 Aupuni Street, Suite 1402
Hilo, HI 96720
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DATE: June 16, 2025
TO: Dr. Holeka Goro Inaba, Council Chair
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and Members of the Hawaii County Council
FROM: Matt Kaneali`i-Kleinfelder, Council Member
1, District 5
SUBJECT: Proposed Amendment to Bill No. 38; An Ordinance Amending Chapter 19,
Article 13, of the Hawaii County Code 1983 (2016 Edition, as Amended),
Relating to Real Property Tax Credits.
Transmitted herewith is a proposed amendment to Bill No. 38. The amendment is shown below
in Ramseyer format with respect to the contents of Bill No. 38; material to be deleted is
bracketed and stricken, and material to be added is underscored.
SECTION 1 of Bill No. 38, which amends 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.
(b) This tax credit shall not be available for the installation of a solar water heater that
is required by law.
fcl An owner claimina a tax credit under this section shall do so no later than the last
day of September preceding the tax year for which the credit would be applied.
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 properly;
Comrn. N !!A 1
Ref. To:
Ref. Date JUN 16 2025
Hawai `i County Is an Equal Opportunity Provider and Employer
(2) The only legal vehicular access to the property is by a 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) [gyring the calendar year- preceding the tax year for- whieh the _.edit may b
applied,] The road maintenance organization reports to the director that,
during the preceding calendar year, the owner has paid no less than [&100]
$25 to the road maintenance organization for road maintenance, repair, or
improvement purposes.
(b) The amount of the credit shall be equal to the [gfeater-] lesser of [&-500] $400 or the
amount paid under subsection (a)(4).
(c) L , statemetAs, or- other- deeufflefAafie
�he ametmt and pur-pose of the payment required under- subseetion (a)(4).
A report under subsection (a)(4) must be made no later than the last day of
September in a format prescribed by the director and must, at a minimum, include:
(1) The name of the owner;
(2) The tax map ke. o�propg=
(3) The amount paid by the owner; and
(4) Other documentation or materials as the director may require.
(d) As used in this section, "road maintenance organization" means a homeowners'
association, road maintenance corporation, or other not -for -profit entity that is
registered and in good standing with the State and that is organized and responsible
for the maintenance, repair, or improvement of a private roadway.
Section 19-105. Administration.
[(a) An ovffier- of real pr-epeFty elaimiRg a tax er-edit under- 93is ai4iele shall do so no late
than the last day of September- pr-eeeding !he tfflE year for- whieh the eredit would be
(b) the] Upon determination that an owner is eligible for a tax credit under this article
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."
A copy of the new draft of this bill that will result if this amendment were adopted is attached.
Mahalo nui.
MKK
Att.
2
AN ORDINANCE AMENDING CHAPTER 19, ARTICLE 13, OF THE HAWAI`I
COUNTY CODE 1983 (2016 EDITION, AS AMENDED), RELATING TO REAL
PROPERTY TAX CREDITS.
BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAI`I:
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 w4ie e
against the owfler-s real pr-apefty tffli liability, emeept for- th . ........ ....u... tam fr-em all
pie axes].
(b) This tax credit shall not be available for the installation of a solar water heater that
is required by law.
(c) [The efedit shall be elaimed against real property iax liability for- the tax ye
iwAnediately following approval of the applioation for- the er-edit. The tfflE er-edit shall
eR ide the owner- to a er—edit only for- the single tax year-.Thereall be no eariy e
tfflE it.] An owner claiming a tax credit under this section shall do so no later
than the last day of September preceding the tax year for which the credit would be
applied.
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 propejjy 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) The road maintenance organization reports to the director that, during the
preceding calendar year, the owner has paid no less than $25 to the road
maintenance organization for road maintenance, repair, or improvement
purposes.
(b) The amount of the credit shall be equal to the lesser of $400 or the amount paid
under subsection (a)(4).
(c) A report under subsection (a)(4) must be made no later than the last day of
September in a format prescribed by the director and must, at a minimum, include:
(1) The name of the owner;
(2) The tax map key o�properiL
(3) The amount paid by the owner; and
(4) Other documentation or materials as the director may require.
(d) As used in this section "road maintenance organization" means a homeowners'
association road maintenance corporation or other not -for -profit entity that is
registered and in good standing with the State and that is organized and responsible
for the maintenance repair, or improvement of a private roadway.
Section 19-105. Administration.
[(a) The d +e shall determine the eligibility of'tb, e,- f the +., edit
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4 ver-ifieation that the ovffier- has installed a solar- water- heater- on the
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Q + b 30 ,l' g the ., ,.l,i,.1-, tl�e_n_reili+ would be .le.l
r r t +" year- lprovided.
() The ,l +er- 1, 11 .,dopt,„les having tl,e_for-ee and efF et oflaw for- the
> and efiforeemefA of this affie4e-.]
Upon determination that an owner is eligible for a tax credit under this article, 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
y��qr."
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.
Pa