HomeMy WebLinkAboutBIL 121 Draft 02 2000-2002 COLTl®T~ Old ~AW~~~ ~~~T~ Old ][~?.iT~AI~I
SILL NO. 121
Draft 2
ORDINANCE 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 principal residence, due to
inability to pay the real property tax. The Council has sought to address this concern by allowing the minimum
tax in the Homeowner Class to be $25. Finally, the Council believes that the minimum tax on unimproved
property with a market value of $500 or less and on property receiving a Totally Disabled Veteran Exemption
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 chapter1 a minimum real property tax of [$25] $100
per year, except under the following conditions:
(1) If the property is in the Homeowner Class the minimum tax shall be $25
12) If the property is assessed at a market value of less than or equal to $500 it shall be
taxed at a minimum tax of $25.
(3) If the property receives a Totally Disabled Veteran Exemption the minimum tax shall
be $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 Material to be repealed is bracketed.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:
i
C(3 IL MEMBER, COUNTY OF HAVVAI`I
Hawaii
Date of Introduction:
Date of 1st Reading:
Date of 2nd Reading:
Effective Date:
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