HomeMy WebLinkAboutORD 2026-023 2024-2026COUNTY OF HAWAIII STATE OF HAWAIII
OVA"
BILL NO. 128
ORDINANCE NO.
AN ORDINANCE AMENDING CHAPTER 19, ARTICLE 6, SECTION 19-46.1, AND
ARTICLE 11, SECTION 19-90, OF THE HAWAFI COUNTY CODE 1983 (2016
EDITION, AS AMENDED), RELATING TO REAL PROPERTY TAXES.
BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAI`I:
SECTION 1. Chapter 19, article 6, section 19-46.1, of the Hawaii County Code 1983
(2016 Edition, as amended) is amended to read as follows:
"Section 19-46.1. Residential tax rate tiers.
Notwithstanding any provision to the contrary, [two] three tiers of tax rates for
properties classified as residential is established. The tax rates for the [two] three tiers
shall be established by the council in accordance with section 19-90."
SECTION 2. Chapter 19, article 11, section 19-90, of the Hawaii County Code 1983
(2016 Edition, as amended) is amended by amending subsection (f) to read as follows:
"(f) Residential tax rate tiers.
(1) Notwithstanding any provision to the contrary, the council shall establish a
separate tax rate each for the residential tier one property [and], residential tier
two property, and residential tier three pLopea, as defined below. The tax
rates shall be applied as follows:
(A) The tax rate established for the residential tier one property shall be
applied to the net taxable real property value under $2,000,000.
(B) The tax rate established for the residential tier two property shall be
applied to the net taxable real property value of $2,000,000 [er-mer-e;] to
4 000 000.
The tax rate established for the, residential tier three property shall be
applied to the net taxable real property value of more than. $4,000,000.
(2) For the purposes of this section[;]:
"[�] Residential tier one property" shall mean all property, or
portions thereof, other than a residential tier two or tier three property,
within the residential class.
"Residential tier two property" shall mean a property, or portion thereof,
which:
[{A)]Q Is improved with one or more dwelling units, has a net taxable
real property value of $2,000,000 [eree;] to $4,000,000,
does not have a home exemption, and is classified as
residential in consideration of the highest and best use of the
land;
[(R)] ii Is vacant land that has a net taxable real property value of
$2,000,000 [er-ee;] to $4,000,000 and is classified as
residential in consideration of the highest and best use of the
land; or
[(C)](iW Is a condominium property regime that has a net taxable real
property value of $2,000,000 [er-more, to $4,000,000, does
not have a home exemption, and is classified as residential in
consideration of the highest and best use of the land.
C "Residential tier three property" shall mean a propefty. or portion
thereof, which:
i Is improved with one or more dwelling units has a net taxable real
property value of more than $4,000,000, does not have „a home
exem tion and is classified as residential in consideration of the
highest and best use of the land-,
(ii) Is vacant land that has a net taxable real „pL erty value of more
than $4,000,000 and is classified as residential in consideration of
the highest and best use of the land, o_r
iii Is a condominium RLqVeM Mime that has a net taxable real
property value of more than $4,000,000, does not have a home
p o
exam tion, and is classified as residential in consideration the, ,
highest and best use of the land.
(3) The respective tax rate to be applied to any property within the residential
class shall be applied only to the portion used exclusively as residential,
provided the highest and best use of the land is residential.
(4) No less than $9,000,000 of the revenue collected annually pursuant to this
subsection or, whenever less than $9,000,000 is collected, all such revenue,
calculated as the difference in revenue from the residential tier one property
tax rate'to the residential tier two and tier three property tax [] rates, shall
be appropriated each fiscal year to County -sponsored programs designed to
address housing and homelessness. This requirement shall not extend beyond
June 30, 2027, unless otherwise amended by ordinance. Any remaining
balance collected pursuant to this subsection at the end of the fiscal year shall
be designated for this purpose."
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.
OA
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.
INTRODUCED BY:
• • 1
��qQLWCIL MEMBER, COUNTY OF HAWAPI
Hilo , Hawai`i
Date of Introduction: February 18, 2026
Date of 1 st Reading: February 18, 2026
Date of 2nd Reading: March 4, 2026
Effective Date: March 25, 2026
REFUENCE Comm. 713
3
OFFICE OF THE COUNTY CLERK
County of Hawaii
Hilo, Hawaii
Introduced By: Jenn Kagiwada and
James E. Hustace
Date Introduced: February 18, 2 0 26
First Reading: February 18, 2026
Published: February 27, 2026
REMARKS:
Second Reading:
March 4, 2026
To Mayor:
March
19
2026
Returned:
March
25,
2026
Effective:
March
25
2026
Published:
April
10,
2026
REA,fARK,5:
COUNT Y CLERK
COUNTY OF HAWA�,
2026 HAR 2 5 P11 1: 19
ROLL CALL VOTE
AYES
NOES
ABS
EX
Galimba
x
Hustace
x
Inaba
x
Kagiwada
X
Kaneali` i-Klcinfelder
X
Kierkiewicz
X
Kimball
x
Onishi
X
Villegas
x
7
0
2
0
ROLL CALL VOTE
AYES
NOES
ABS
EX
Galimba
x
Hustace
x
Inaba
x
Kagiwada
x
Kaneali` i-Kleinfelder
x
Kierkiewicz
x
Kimball
x
Onislii
x
Villegas
x
5
1
3
0
I DO HEREBI' CERTIFY that the foregoing BILL ivas adopted by the County Council published as
indicated above.
f pproved isapproved this da))
of /" 0 V-C 20 � {�
AF)YOR,OU1 OF HAWAl `I
COUNCIL CHAIRPERSON
—�4
CLERK
128
Bill No.:
Reference: C-713/FC-124
Ord No.: z