HomeMy WebLinkAboutBIL 038 Draft 02 2024-2026JNSY OF N��1
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COUNTY OF HAWAII STATE OF HAWAII
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BILL NO. 38
(DRAFT 2)
ORDINANCE NO.
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 .,i4iele
against the evffier's real pr-epei4-f tax liability, emeept for- the minimum tax fifom all
pr-epeilmfy taxes].
(b) This tax credit shall not be available for the installation of a solar water heater that
is required by law.
Y„eY J tax liability for- the tax ye
entitle L1jLevIiyr- TV Gl yyLU1CeTTfor- the single tax year -.'There shall be 11V LN.L1yVvLY
tax ] 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 propegy is by private roadwa that is
not controlled or restricted by 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 calendars year preceding the tax year for which the credit may be
applied the owner paid no less than $75 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 $250 or the amount paid
under subsection (a)(4).
(c) No later than the last day of September, a road maintenance orf4anization 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 entily 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 dir-eeter shall detennine the eligibility of the awfier- for- the taii er-edit upon
1 ver-ifleation that the evvfier- has installed a selar- water- heater- on the
(b) Theevffier- shall file . „1;e do , .;tl, the depa,amen+ ..f fi... nee e r- before-
September- 30 p eding the tax year whieh the ,,red t . „l!7 be prev
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 liabili , 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
yew "
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.
2
SECTION 4. This ordinance shall take effect on January 1, 2026.
INTRODUCED BY:
COUNCIL MEMBER, COUNTY OF HAWAI`I
Hawaii
Date of Introduction:
Date of 1 st Reading:
Date of 2nd Reading:
Effective Date:
REFERENCE Comm. 203.7