HomeMy WebLinkAboutBIL 103 Draft 02 2024-2026COUNTY OF HAWAII
ORDINANCE NO.
STATE OF HAWAI`I
BILL NO. 103
(Draft 2)
AN ORDINANCE AMENDING CHAPTER 19, ARTICLE 7, SECTION 19-53, OF THE
HAWAI`I COUNTY CODE 1983 (2016 EDITION, AS AMENDED), RELATING TO
REAL PROPERTY TAX.
BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAI°I:
SECTION 1. Chapter 19, article 7, section 19-53, of the Hawaii County Code 1983
(2016 Edition, as amended) is amended by amending subsection (g) to read as follows:
"(g) Limitation on homeowner assessment.
(1) For properties in the homeowner class [as e f january 1, 2004], the assessed
value of the property shall not increase more than three percent per tax year
until the parcel is sold or any portion thereof sold by way of conveyance
which is subject to conveyance tax under terms of chapter 247, Hawaii
Revised Statutes, at which time the property will be assessed at market
value.
Notwithstanding anything to the contrary, the assessed value of a property in
the homeowner class shall not increase more than three percent per tax year
from the most recent assessed value under a nondedicated agricultural use
assessment or agricultural dedication, provided that:
(A) The property receives a homeowner exemption in the amount no less
than that which a taxpayer sixty-five years of age or over is entitled
under section 19-71(d):
(B) The property was assessed accordingto o its agricultural use value for
no less than ten tax years within the fifteen tax years immediately
preceding the first tax year that the property satisfies the requirement
set forth in subparagraph (A): and
(C) A petition to be considered for the provisions of this paragraph is
received by the director in a format prescribed by the director, when
the property, prior to the effective date of this ordinance, ceased to be
assessed accordingto o its agricultural use.
(3) In addition to the three percent limit of this subsection, any improvements
undertaken on the property within the tax year shall be assessed at market
value.
All parcels entering this class [aftey JaHuaFy ' 2004 ] shall have the
assessed value as of January 1 of the following year and be subject to the
above provisions."
SECTION 2. This ordinance does not grant, create, imply, entitle, or establish the basis
for any refund, benefit, privilege, adjustment, or credit of real property tax liability for a tax year
preceding the effective date of this ordinance.
SECTION 3. Material to be repealed is bracketed and stricken.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 4. 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 5. This ordinance shall take effect upon its approval and shall be repealed on
December 31, 2029.
Hawaii
Date of Introduction:
Date of 1st Reading:
Date of 2nd Reading:
Effective Date:
nEFEHENCE Comm. 593.4
INTRODUCED BY:
COUNCIL ME�; CO Y�HAWAI`I
COUNC ER, COUNTY OF HAWAPI
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