HomeMy WebLinkAboutBIL 228 Draft 01 2000-2002
COUNTY O~ I~AWAI`I ~TAT]E Ole IIAW~,I`I
SILL NO. 228
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. County Council of Hawaii County in seeking to create a more
equitable distribution of County revenue collections amongst all property owners raises
the minimum tax of the Homeowners Class from $25 to $100. 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 the graduated
scale based on assessed improvements, once the owner-occupied property is 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.
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 $100 per year, except under the following conditions:
[(1) If the property is in the Homeowner Class, the minimum tax shall be $25.)
(1) If the crocerty owner receives a Home Exemption or Totall~Disabled Veteran
exemption resulting in the minimum taxi and the assessed value of improvements
is less than or equal to $75.000, then, the minimum tax for this rp
o e~rt~shall be
as follows:
property with improvements assessed at $50.001 to X75 000 the
minimum tax sha9B be $75.
(ii) Property with improvements assessed at $25 001 to $50 000 the
minimum tax shall be X50. ~
(iii) Property with improvements assessed up to $25000 the minimum tax
shall be $25.
(2) 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 Material to be repealed is bracketed.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 Severability. If any provision of this ordinance, or the application
thereof to any person or circumstance is held invalid, such invalidity shall not affect
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 take affect upon approval.
INTRODUCED BY:
COUNCIL. MEMBER, C NTY OF HAWAII
Hilo, Hawaii
Date of Introduction:
Date of 1S` Reading:
Date of 2"d Reading:
Effective Date:
REFERENCE Comm. 653
s:\ordl rpt ord\ 2d dit minimum tax 5-02 CTMpc.wpd
2