HomeMy WebLinkAboutORD 2025-048 2024-2026COUNTY OF HAWAII
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BILL NO. 44
ORDINANCE NO. 25 48
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 Hawaii 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
'parer 23^.,] Hawaii 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, Hawaii Revised Statutes, as codified on August 1, 2000, shall be reinstated.
If reinstated, this exemption [
3, Hawai'i Revised Stat ates, — — tion 23 9 3, 14awai'i Revised Statutes, was eodified on August.
1, 2000; provided tha4 the ' ] 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,
Hawaii 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, [ex�Pe] 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.
Hilo , Hawai`i
Date of Introduction: May 21, 2025
Date of Ist Reading: May 21, 2025
Date of 2nd Reading: June 4, 2025
Effective Date: June 23, 2025
REFERENCE Comm. 232
INTRODUCED BY:
COUNCIL MEMBER, COUNTY OF HAWAI`I
CIL MEMBER, COUNTY OF HAWAI`I
W
OFFICE OF THE COUNTY CLERK
County of Hawaii
Hilo, Hawaii
Introduced By:
Dr.
Holeka Goro Inaba and
James E.
Hustace
Date Introduced:
May
21,
2025
First Reading:
May
21,
2025
Published:
May
30,
2025
REMARKS.'
Second Reading: June 4, 2025
To Mayor:
June
17,
2025
Returned:
June
23,
2025
Effective:
June
23,
2025
Published:
July
11,
2025
REMARKS:
COUNTY CLERK
COUNTY OF HAWAI
2025 JUN 2 3 Fib { : 2 7
ROLL CALL VOTE
AYES
NOES
ABS
EX
Galimba
X
Hustace
X
Inaba
X
Kagiwada
X
Kaneali`i-Kleinfelder
X
Kierkiewicz
X
Kimball
X
Onishi
X
Villegas
X
9
0
0
0
ROLL CALL VOTE
AYES
NOES
ABS
EX
Galimba
X
Hustace
X
Inaba
X
Kagiwada
X
Kaneali`i-Kleinfelder
X
Kierkiewicz
X
Kimball
X
Onishi
X
Villegas
X
8
0
1
0
I DO HEREBY CERTIFY that the foregoing BILL was adopted by the County Council published as
indicated above.
<prov�edlisapproved this day
of 20 l'1
MAYOR, COUNTY OF HAWAI `I
COUNCIL CHAIRPERSO
COUNTY CLERK
Bill No.:
Reference:
Ord No.:
44
C-232/FC-46
25 48