HomeMy WebLinkAboutCOM 0203.006 2024-2026 JMSV OF.sj,*�
Matt Kiineali'i-Kleinfelder Phone: (808) 961-8263
District 5 Fax: (808) 961-8912
Upper Puna,portion ofKea'au matt.kanealii-kleinfelder@hawaiicounty.gov
OF
HAWAPI COUNTY COUNCIL
County ofHawaii d
25 Aupuni Street, Suite 1402 C=
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Hilo, HI 96720 E
Co CD
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DATE: July 8,2025 77
TO: Dr. Holeka Goro Inaba, Council Chair
and Members of the Hawaii County Council
FROM: Matt Kdneali'i-Kleinfelder
District 5
SUBJECT: Proposed Amendment to Bill No. 38; AN ORDINANCE AMENDING
CHAPTER 19, ARTICLE 13, OF THE HAWAPI 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 I 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.
(c) 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:
Comnh, No.—
Ref. To; Mt 5; :
Hawai'i County Is an Equal Opportunity Provider and Employer Ref. Date JUL - 8 2025
(1) The owner receives a home exemption for the property;
(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 home 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 elaiffl faf this efedit must inelude feeeipts, statemetAs, of Othef doetimentfftio
ffl amount and pufpese of the payfnefA fequifed under subseetioff--��.]
No later than the last day of September, a road maintenance organization shall
report to the director all payments qualifying under subsection (a)(4) in a format
prescribed by the director, including:
(1) The name of the owner;
(2) The tax map key of the property
(3) The amount paid by the owner, and
(4) Other receipts, statements, or documentation 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 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 owftef of feal pfopefty elaiming a ta-)E efedit undef this artiele sha4l do so no iffter-
than the last day of Septeffibef pfeeeding the tffli year-for-whieh the er-edi- -u I—d
applied.
(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.
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AN ORDINANCE AMENDING CHAPTER 19,ARTICLE 13, OF THE HAWAVI
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 artie e
against the &A%er-'s real property tffli liability, exeept for-the minimum twi ffem all
pr-epefty ]
(b) This tax credit shall not be available for the installation of a solar water heater that
is required by law.
(c) [The efedit sha4l be elaimed against r-ea4 pr-opefty tax liability for-the twE ye
entitle the &A%er-to a er-edit epAy for-the single tax yean Thefe shall be Re eafr-yeve
tax er-edit.] 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 property 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) No later than the last day of September, a road maintenance organization shall
report to the director all payments qualifying under subsection (a)(4) in a format
prescribed by the director, including:
(1) The name of the owner;
(2) The tax map key of the property;
(3) The amount paid by the owner, and
(4) Other receipts statements, or documentation 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 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.
review and ver-ifieatien that the ovffier-has insta4led a selaf water-heater-en the
September-30 pr-eeeding the tax year-in whieli the efedit Would be pr-ev
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 liabilily, 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
ygar!)
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.
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