HomeMy WebLinkAboutBIL 121 Draft 01 2000-2002
COUNTY OF I~~W~I`I STAVE OF IIAW~I`I
SILL NO. 121
OI~INANCE NO.
AN ORDINANCE AMENDING CHAPTER 19, ARTICLE 11, SECTION 19-90(g), HAWAII
COUNTY CODE 1983 (1995 EDITION) RELATING TO THE MINIMUM TAX.
SECTION 1. Hawaii County is experiencing fiscal challenges due to the rising cost of
government services and the increasing demands of a growing population. The need to expand
vital services to more residents is critical, particularly to those living in isolated rural
communities. At the same time, the County must also address the problems associated with its
aging infrastructure. Therefore, the Council finds it is in the best interest of the County to
increase the minimum tax of $25 to $100, and thereby, create a more equitable distribution of
County revenue collections among all property owners. The Council also recognizes that
segments of the population, due to hardship, cannot afford a raise in the minimum tax and that
these fixed and lower income residents have expressed to the Council concern over losing their
primary residence, due to inability to pay the real property tax. The Council has sought to
address these concerns, via a graduated scale based on assessed improvements, once the owner-
occupied property assessed to be at the minimum tax rate. The Council finds it equitable that for
these cases, the lesser the value of the assessed improvements, the less amount of minimum tax
owed. Finally, the Council believes that the minimum tax on unimproved property with a market
value of $500 or less should remain at $25.
SECTION 2. Chapter 19, article 11, section 19-90(g), Hawaii County Code 1983 (1995
Edition), is amended as follows:
"(g) Notwithstanding any provision to the contrary, there shall be levied upon each individual
parcel of real property taxable under this chapter, a minimum real property tax of [$25]
100 per year, except under the following conditions:
(1) If the property owner receives a Home Exemption or Totally Disabled Veteran
Exemption resulting in the minimum tax and the assessed value of improvements is less
than or equal to $75 000 then the minimum tax for this propertyshall be as follows:
(i~roperty with improvements assessed at $50 001 to $75 000 the minimum tax
shall be $75.
(ii) Property with improvements assessed at $25 001 to $50 000 the minimum tax
shall be $50.
(iiiZProp_erty with improvements assessed up to $25 000 the minimum tax shall
be 25.
(2) If the propert i~ s assessed at a market value of less than or equal to $500, it shall be
taxed at a minimum tax of $25."
SECTION 3. New material is underscored. Material to be repealed is bracketed. In
printing this ordinance, the brackets, bracketed 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, such invalidity shall not effect other provisions or
applications of the ordinance which can be given effect without the provision or application, and,
to the end, the provisions of this ordinance are declared to be severable.
SECTION 5. This ordinance shall have an effective date of
INTRODUCED BY:
COUNCIL MEMBE COUNTY OF HAWAII
Hawaii
Date of Introduction:
Date of 1 S` Reading:
Date of 2"d Reading:
Effective Date:
REFERENCE Comm. 3 8 7