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COUNTY OF HAWAI`I •_
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ORDINANCE NO.
STATE OF HAWAI`I
BILL NO. 38
(DRAFT 3)
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 HAWAPI:
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 [tffide - this i4ie e
pr-apeizty taxes].
(b) This tax credit shall not be available for the installation of a solar water heater that
is required by law.
(c) [T1 eredit shall be elaimed .,.,hiss real pre ., peiltEaE liability far- +, the dir v
immediately following -approval of the -applic-atien- for the -credit. The +..� er-e it shall.
eiAide-the ewner-te-a-eredit enl3far- the single t-ax ear Thffe shall be r
tax dit:] 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
aqpplied.
Section 19- Private road tax credit established.
(a) An owner of real propertv 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 propeM is by private roadway that is
not controlled or restricted bygate;
(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
qpplied, 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 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 propertys
(3) The amount paid by the owner; and
(4) Other receipts statements, or documentation as the director mawrequire.
(d) As used in this section "road maintenance organization" means a homeowners'
association road maintenance coKporation 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.
review aad verifieafien that the ovffier- has installed a selar water- heater en the
evs}er's-pr-epeft3.
(b) The owner- shall file an appheafiaii with the depaAffiefA of finanee an or- befer--e
(e) The dir-eeter- shall adopt Pales haAng the fer-ee and eff-eet ef law for- the
eand enfar-eefneRl.]
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
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.
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SECTION 4. This ordinance shall take effect on January 1, 2026; provided that this
ordinance, except for amendments to sections 19-104 and 19-105 of the Hawaii County Code
1983 (2016 Edition, as amended) made herein, shall be repealed on January 1, 2030.
, Hawai`i
Date of Introduction:
Date of 1 st Reading:
Date of 2nd Reading:
Effective Date:
REFERENCE Comm. 203.20
INTRODUCED BY:
COUNCIL MEMBER, COUNTY OF HAWAI`I
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