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AN ORDINANCE AMENDING CHAPTER 19, ARTICLE 13, OF THE HAWAIʻI COUNTY CODE 1983 (2016 EDITION, AS AMENDED), RELATING TO REAL PROPERTY TAX CREDITS.
BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAIʻI:
SECTION 1. Chapter 19, article 13, of the Hawaiʻi 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 article against the owner’s real property
tax liability, except for the minimum tax from all property taxes].
(b) This tax credit shall not be available for the installation of a solar water heater that is required by law.
(c) [The credit shall be claimed against real property tax liability for the tax year immediately following approval of the application for the credit. The tax credit shall entitle
the owner to a credit only for the single tax year. There shall be no carryover tax credit.] 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 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 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 $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 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) The director shall determine the eligibility of the owner for the tax credit upon review and verification that the owner has installed a solar water heater on the owner’s property.
(b) The owner shall file an application with the department of finance on or before September 30 preceding the tax year in which the credit would be provided.
(c) The director shall adopt rules having the force and effect of law for the administration, implementation, and enforcement of this article.]
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.”
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; provided that this ordinance, except for amendments to sections 19-104 and 19-105 of the Hawaiʻi County Code 1983 (2016
Edition, as amended) made herein, shall be repealed on January 1, 2030.
INTRODUCED BY:
________________________________________
COUNCIL MEMBER, COUNTY OF HAWAIʻI
_______________, Hawaiʻi
Date of Introduction:
Date of 1st Reading:
Date of 2nd Reading:
Effective Date: