HomeMy WebLinkAboutBIL 192 Draft 02 2024-2026 COUNTY OF HAWAI`I •�• �' � • STATE OF HAWAI`I
BILL NO. 192
(DRAFT 2)
ORDINANCE NO.
AN ORDINANCE AMENDING CHAPTER 19,ARTICLE 11, SECTION 19-90, OF THE
HAWAI`I 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 11, section 19-90, of the Hawai`i 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,residential tier two
property, and residential tier three property, 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 to
$4,000,000.
(C) 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:
(A) "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.
(B) "Residential tier two property" shall mean a property, or portion thereof,
which:
(i) Is improved with one or more dwelling units,has a net taxable real
property value of$2,000,000 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;
(ii) Is vacant land that has a net taxable real property value of
$2,000,000 to $4,000,000 and is classified as residential in
consideration of the highest and best use of the land; or
(iii) Is a condominium property regime that has a net taxable real
property value of$2,000,000 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 property, 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
exemption, 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 property value of more
than$4,000,000 and is classified as residential in consideration of
the highest and best use of the land; or
(iii) Is a condominium property regime that has a net taxable real
property value of more than$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.
(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] fund
homelessness and housing programs to be administered by the housing
administrator. Funds shall be awarded through grants to qualified nonprofit
organizations deploying programs designed to address housing and
homelessness. [ ] Programs shall address housing and homelessness
through:
(A) Homelessness prevention, outreach, diversion,navigation, and
coordinated entry;
(B) Emergency,transitional, supportive,recovery,and permanent
housing;
(C) Behavioral health support, substance use treatment,healthcare,
case management, and supportive services;
(D) Housing development,preservation,rehabilitation, stabilization,
and retention;
(E) Services for families,youth, and vulnerable or underserved
populations;
(F) Facilities, equipment,technology, infrastructure, and other capital
improvements; and
(G) Partnerships and activities that leverage other public or private
funding for the uses in this section.
The requirement to appropriate funds to housing and
homelessness programs 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.] 2029.Any balance remaining at the end of
the fiscal year shall not lapse,but shall carry forward for the purposes
set forth in this section.This paragraph shall be repealed on June 30,
2029."
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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 hereof
to any person or circumstance, is held invalid,the invalidity does not affect other provisions or
applications of this ordinance that 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 upon its approval.
INTRODUCED BY:
HOLEKA GORO INABA,Ed.D.
Council Member
, Hawai`i
Date of Introduction:
Date of 1st Reading:
Date of 2nd Reading:
Effective Date:
REFERENCE Comm. 1059.3
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