HomeMy WebLinkAboutBIL 038 Draft 04 2024-2026COUNTY OF HAWAI`I STATE OF HAWAI`I
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BILL NO. 38
(DRAFT 4)
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 aAiele
against the owner's real propeAy tfflk liability, exeept far- the miRimurn taii from all
1 ef�f taXeS]•
(b) This tax credit shall not be available for the installation of a solar water heater that
is required by law.
(e) [T1. ,.,la ..1.,.11 l.e .,1.,:«....1 .... be ....t re —al p«vpe,.t..J 4efor r the t....year
entitle h owner-♦ di..l.. F..« th„ .. ..1.. t..There h e �«et e:x year ee see no a» e««s,ever
tail 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 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 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 pgyments 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'
T 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 aprivate roadway.
Section 19- Private road tax credit reports.
(a) The director shall prepare and submit an annual report to the council no later than
March 31 of each year. The report shall include but not be limited to, the number of
private road tax credits claimed and approved during the preceding calendar year,
the total dollar amount of tax credits granted and any findings or observations
regarding program implementation.
(b) The direction shall submit a detail report on the program for council review at least
once every five years after the effective date of this ordinance to determine whether
the program continues to serve its intended purpose and whether changes are
warranted.
Section 19-105. Administration.
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ewner's prepet4y.
Eb\ The ovaier shall file an iea fio with 4he dep
�pr
(e) The difeeter shall ,..1..pt tiles h g the ,7 effeet f l F l
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
yga "
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; 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, 2037.
, Hawai`i
Date of Introduction:
Date of 1st Reading:
Date of 2nd Reading:
Effective Date:
REFERENCE Comm 203.24
INTRODUCED BY:
COUNCIL MEMBER, COUNTY OF HAWAPI
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