HomeMy WebLinkAboutORD 2025-052 2024-2026COUNTY OF HAWAI`I
STATE OF HAWAI`I
BILL NO. 50
(DRMT 2 )
ORDINANCE NO. 25 52
AN ORDINANCE AMENDING CHAPTER 19, ARTICLE 11, SECTION 19-90, OF THE
HAWAI`I COUNTY CODE 1983 (2016 EDITION, AS AMENDED), RELATING TO
REAL PROPERTY TAXES.
BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAPI:
SECTION 1. Chapter 19, article 11, section 19-90, of the Hawaii County Code 1983
(2016 Edition, as amended) is amended by amending subsection (f) to read as follows:
"(f) Residential tax rate tiers.
(1) Notwithstanding any provision to the contrary, the council shall establish a
separate tax rate each for the residential tier one property and residential tier
two property, as defined below. The tax rates shall be applied as follows:
(A) The tax rate established for the residential tier one property shall be
applied to the net taxable real property value under $2,000,000.
(B) The tax rate established for the residential tier two property shall be
applied to the net taxable real property value of $2,000,000 or more.
(2) For the purposes of this section, "residential tier one property" shall mean all
property, or portions thereof, other than a residential tier two property, within
the residential class. "Residential tier two property" shall mean a property, or
portion thereof, which:
(A) Is improved with one or more dwelling units, has a net taxable real
property value of $2,000,000 or more, does not have a home exemption,
and is classified as residential in consideration of the highest and best
use of the land;
(B) Is vacant land that has a net taxable real property value of $2,000,000 or
more, and is classified as residential in consideration of the highest and
best use of the land; or
(C) Is a condominium property regime that has a net taxable real property
value of $2,000,000 or more, does not have a home exemption, and is
classified as residential in consideration of the highest and best use of
the land.
(3) The respective tax rate to be applied to any property within the residential
class shall be applied only to the portion used exclusively as residential,
provided the highest and best use of the land is residential.
(4) No less than [ er•Eent] 9 000 000 of the revenue collected annually
pursuant to this subsection[;] or, whenever less than $9,000,000 is collected, all
such revenue, calculated as the difference in revenue from the residential tier one
property tax rate to the residential tier two property tax rate, shall be appropriated
each fiscal year to County -sponsored programs designed to address housing and
homelessness. This requirement shall not extend beyond June 30, 2027, unless
otherwise amended by ordinance. Any remaining balance collected pursuant to this
subsection at the end of the fiscal year shall be designated for this purpose."
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. 241.2
INTRODUCED BY:
COUNCIL ME ER, COUNTY OF HAWAI`I
COUN IL MEMBER, COUNTY OF HAWAI`I
2
OFFICE OF THE COUNTY CLERK COUNTY C L E R K
COUNTY OF HAWAI;
County of Hawaii
Hilo, Hawaii 2015 JUN 23 PH 1: 28
Introduced By: Jenn Kagiwada and
Dr. Holeka Goro Inaba
Date Introduced
First Reading:
Published:
REMARKS:
May 21, 2025
May 21, 2025
May 30, 2025
Second Reading: June 4, 2025
To Mayor:
June
17,
2025
Returned:
June
23,
2025
Effective:
June
23,
':2025
Published:
July
11,
2025
(Draft 2)
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
7
0
2
0
I DO HEREBY CERTIFY that the foregoing BILL was adopted by the County Council published as
indicated above.
pprove Disapproved this day
of 20
MAYOR, COUNTYOFHAWAI`I
COUNCIL CHAIRPERSON
COUNTY CLERK
Bill No.: 50 (Draft 2)
Reference: C-241.2/FC-49
Ord No.: 25 52