HomeMy WebLinkAboutCOM 0365.000 2002-2004 J+<v^os M,~
Harry Kim rP. William Takaba
Ma or y6Gy,
Y Director
• '--~I--;• - :I- h. Nancy E. Crawford
~i~~ ~':Pr 7 u.. J r . Deputy Director
F pj•H~
'03 OCT i Ail 9 25
County of Hawai><
Finance Department C~~`
(~~v~~'I ,
25 Aupuni Street, Room I I8 Hilq Hawaii 9GV3~N~ li- ~'i~\~~~,~~~
(808) 961-8234 Fax (808) 961-8248
Memorandum
To: Honorable Aaron Chung, Chair
Finance Committee, Hawaii County Council
From: William Takaba, Director of Finan~
Date: September 29, 2003
Re: Workshop on Real Property Tax Exemptions
Enclosed are 12 sets of backgrotmd information on real property tax exemptions and 12 copies of a
report on the Number and Amount of Exemption by Type and County for Fiscal Year 2003-04. We
wotild appreciate it very much if you would provide each member of your committee with this
information prior to our proposed workshop.
Although the workshop will be divided into two 2-hour sessions, we may be able to shorten the
sessions considerably if committee members would review these exemptions ahead of time and call us
with your questions.
Should you need anything further, please call me. Thank you very much.
wt
cc: Harry Kim, Mayor
Constance Kiriu, Legislative Auditor
Enclosures
Comm. No.
Ref. To:
=•f. Cote
Real Property Tax
EXEMPTIONS
County of Hawaii
October 2003
REAL PROPERTY TAX EXEMPTIONS
TABLE OF CONTENTS
HOMES ................................................................................................1
Background ...............................................................................1
Who Qualifies? ..........................................................................1
Single Home Exemption ...........................................................2
Multiple Home Exemptions .....................................................2
DISABILITY 3
Who Qualifies? ..........................................................................3
Totally Disabled Veteran .........................................................4
Hansen's Disease .......................................................................4
Blind, Deaf or Totally Disabled ...............................................4
NON-PROFIT MEDICAL, HOSPITAL INDEMNITY
ASSOCIATIONS ................................................................................6
CHARITABLE, ETC., PURPOSES 7
PULP OR PAPER, PROPERTY USED IN MANUFACTURE OF10
CROP SHELTERS ...........................................................................11
DEDICATED LANDS IN URBAN DISTRICTS ...........................12
ALTERNATE ENERGY IMPROVEMENTS ...............................13
PUBLIC PROPERTY .......................................................................14
LESSEES OF EXEMPT REAL PROPERTY ...............................15
PROPERTY OF THE UNITED STATES
LEASED UNDER THE NATIONAL HOUSING ACT...........16
LOW AND MODERATE-INCOME HOUSING ..........................17
CLAIM FOR EXEMPTION ............................................................18
CERTAIN HAWAIIAN HOMES PROPERTY
AND OTHER AGENCIES ..........................................................19
HISTORIC RESIDENTIAL REAL PROPERTY
DEDICATED FOR PRESERVATION; EXEMPTION..........20
CREDIT UNION ...............................................................................21
ENTERPRISE ZONES ....................................................................22
09i 29.'07
HOMES
Section 19-71
Background
The first home exemption law was enacted in 1896 by the Republic of
Hawaii to provide some tax relief, encourage home ownership and the
settlement of land. In 1896, the home exemption amount was $300.
(Information obtained from Real Property Assessment of the City and
County of Honolulu web site.)
Currently, the basic home exemption for the County of Hawaii is $40,000.
The $40,000 has been the basic home exemption since January 1, 1991. The
home exemption is deducted from the gross value of the property thus
reducing the net taxable value of the property.
Who Qualifies?
You are entitled to the home exemption if:
1) You own and occupy the property as your principal home. The term
"principal home" is defined as the place where an individual has a
true, fixed, permanent home and principal establishment and to which
place the individual has, whenever absent, the intention of returning.
It is the place in which a person has voluntarily fixed their habitation,
not for mere special, temporary or vacation purposes, but with the
intention of making a permanent home.
2) The ownership of your property is recorded at the Bureau of
Conveyances, State Department of Land and Natural Resources in
Honolulu on or before December 31 preceding the tax year for which
the exemption is being claimed. All leases must be for a term often
years or more and recorded at the Bureau of Conveyances in order for
the lessee to qualify for the home exemption.
3) In the case of a lease of Hawaiian homestead land, where either a
husband or wife is ofnon-Hawaiian descent, either spouse shall be
entitled to the home exemption in the same manner as if either spouse
was considered the owner, provided proof of marriage is submitted.
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09n9i07
4) You file a claim Form 19-71 for the home exemption on or before
December 31 preceding the tax year for which you are claiming the
exemption.
Single Home Exemption
The law allows just one home exemption for any taxpayer; if a husband and
wife live apart and own separate homes, they shall be entitled to one
exemption, to be apportioned equally between each of their respective
homes. A written request must be submitted by each claimant to have the
exemption amount split between each of their properties.
Multiple Home Exemptions
For those age 60 to 69, the multiple home exemptions are twice the basic
home exemption or $80,000.
For those 70 or older, the multiple home exemptions are 2-1/2 times the
basic exemption or $100,000.
To obtain the multiple home exemptions, the claimant must be 60 or 70
years of age on or before December 31, preceding the tax year.
Any person who has been allowed an exemption under section 19-71 has a
duty to report to the assessor within thirty days after that person ceases to
qualify for such an exemption. Any person who fails to make a report
within the time required shall be liable for a civil penalty of $100. In
addition to the penalty, any person who files a fraudulent claim for
exemption or attests to any false statement shall be fined $1,000.
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09/9; 03
DISABILITY
(Sections 19-73 through 19-75)
Who Qualifies?
You are entitled to the disability exemption i£
1) The ownership of the property is recorded at the Bureau of
Conveyances on or before December 31 preceding the tax year for
which the exemption is claimed. All leases must be for a term of 10
years or more and recorded at the Bureau of Conveyances in order for
the lessee to qualify for the disability exemption. In the case of a
lease of Hawaiian homestead land, either lessee and/or spouse shall be
entitled to the disability exemption. Proof of marriage must be
submitted for the non-Hawaiian spouse claiming the disability.
2) The disability shall be certified by:
a) a physician licensed under Chapter 453 or 460 or both, or
b) a qualified out-of--state physician who is currently licensed to
practice in the state in which the physician resides or
c) a commissioned medical officer in the United States military
service or Public Health service engaged in the discharge of
their official duty.
3) A claim, Form 19-73 or 19-75, for the disability exemption or totally
disabled veteran must be filed on or before June 30 for the first half
payment or December 31 for the second half payment with one of the
required certifications above.
Once filed and granted, permanent disability exemptions do not have to be
re-filed annually, as long as all requirements continue to be met. Any person
who receives the exemption has a duty to report to the assessor within thirty
days after he ceases to qualify for such an exemption. Any person who fails
to make a report within the time required shall be liable for a civil penalty of
$100. In addition to the penalty, any person who files a fraudulent claim for
exemption or attests to any false statement shall be fined $1,000.
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09/?9'03
Totally Disabled Veteran (Section 19-73)
If you are a totally disabled veteran due to injuries received while on active
duty with the U.S. Armed Forces, your principal home is exempt from
property taxes, other than special assessments and the annual minimum tax.
However, if any portion of the home is used for commercial purposes, that
portion of the building and land shall not be entitled to the exemption.
For this exemption, veterans must file a claim on Form 19-73 (must be
certified by the Veterans Administration) on or before June 30 for the first
half payment or December 31 for the second half payment.
The home exemption will be valid as long as the veteran claiming the
exemption remains totally disabled or the widow or widower of the totally
disabled veteran remains unmarried.
Hansen's Disease (Section 19-74)
If you have Hansen's Disease and are confined because of the illness, you
are exempt from real property taxes on your real property up to but not
exceeding a taxable value of $50,000. This is in addition to your regular or
multiple home exemptions.
Blind, Deaf or Totally Disabled (Section 19-75)
If you have impaired sight or hearing or are totally disabled, you may file a
claim on form 19-75 fora $50,000 real property tax exemption on properties
you own in the County of Hawaii. This claim is in addition to the regular or
multiple home exemptions. The home exemption shall be granted first,
followed by the applicable blind, deaf or totally disabledexemption on the
property claimed as the owner's principal residence. Thereafter, any
remaining exemption provided by this section shall be applied to another
property.
The following requirements must be satisfied to qualify for the exemption:
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09!29ip?
Blind:
An individual whose eyesight does not exceed 20/200 in the better eye with
corrective lenses or whose visual sharpness is greater than 20/200. In the
latter case, the field of vision must have a width of 20 degrees or less.
Deaf:
An individual whose average loss in the speech frequencies (500/2,000
hertz) in the better ear is 82 decibels, A.S.A. or worse.
Totally Disabled:
A person who is totally and permanently disabled physically or mentally,
which results in the person's inability to engage in any substantial gainful
business or occupation. For example, medically certified heart attack or
stroke victims unable to engage in any substantial gainful business or
occupation may qualify for this exemption.
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09/29/03
NON-PROFIT MEDICAL,
HOSPITAL INDEMNITY ASSOCIATIONS
(Section I9-76)
Every association or society organized and operating under chapter 433,
HRS, solely as anon-profit medical indemnity or hospital service
association or society or both shall be, from the time of such organization,
exempt except for the minimum tax from real property taxes on all real
property owned by it.
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09903
CHARITABLE, ETC.. PURPOSES
Section 19.77
A property shall be exempt except for the minimum tax from real property
taxes if the property is used exclusively for non-profit purposes and meets
the following requirements in section (a) and (b). An exemption for the
same property can only be claimed under section (a) or section (b).
Claimants shall submit to the Director of Finance documentation from the
Internal Revenue Service verifying their exemption status.
The term "for non-profit purposes" as used in this section requires no
monetary gain or economic benefit inure to the person claiming the
exemption or any private shareholder, member or trust beneficiary.
"Monetary gain" includes without limitation, any gain in the form of money
or money's worth. "Economic benefit" includes without limitation any
benefit to a person in the course of the business, trade, occupation or
employment.
(a) This section applies to property owned in fee simple, leased or rented for
a period of one year or more by the person using the property for exempt
purposes, hereinafter referring to the person claiming the exemption. If
the property is leased or rented, the lease or rental agreement shall be in
force and recorded in the Bureau of Conveyances. The exemption is
allowed to the following property:
(1) Property used for school purposes (e.g. kindergartens, grade schools,
junior high schools)
(2)Junior colleges or colleges carrying on a general program of
instruction on the college level. Property exempt from taxes is
limited to buildings for educational purposes (including dormitories),
housing owned by the school or college used as residence for the
personnel employed by the school or college, campus and athletic
grounds and real property used for vocational purposes.
(3)Property used for hospital and nursing home purposes including
housing for the personnel employed at the hospital.
a. To qualify for the exemption, the person claiming the exemption
shall present with the exemption claim a certificate issued by or
under the authority of the State Department of Health, that the
property consists or is a part of the hospital or nursing home
facilities.
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09/?9.03
(4)Property used for church purposes including incidental activities,
parsonages and church grounds.
(5)Property used as cemeteries (excluding, however, property used for
cremation purposes)
a. Maintained by a religious society or by a corporation, association
or trust organized for such purposes.
b. Individual or family burial plots shall be exempted for that portion
which is actually used for such purposes.
(6) Property dedicated to public use by the owner; dedication has been
accepted by the State or County and recorded at the Bureau of
Conveyances which includes the following:
a. Non-profit corporation, admission to membership is restricted by
the corporate charter to members of a labor union
b. Government employees' association or organization, primary
purpose is to improve employment conditions of its members
c. Trust, beneficiaries of which are restricted to members of a labor
union
d. Association or league of credit unions chartered by the United
States or the State, sole purpose is to promote the development of
credit unions in the State
(b) This subsection shall apply to property owned in fee simple, leased or
rented for a period of one year or more, the lease or rental agreement is
in force and recorded at the Bureau of Conveyances at the time the
exemption is claimed by either:
(1) A corporation, society, association or trust having a charter, an
enabling act or governing instrument which contains a provision or a
court has construed that should a dissolution or termination occur or
the use of the property for exemption ends, the real property shall be
applied for another charitable purpose or shall be dedicated to the
public.
(2) Corporation chartered by the United States under Title 36, United
States code as a patriotic society. An exemption is allowed for
property used for charitable purposes of the following:
a. Community
b. Character building
c. Social service
d. Educational nature (museums, libraries and art academies)
e. Senior citizen housing facilities
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Any portion of the property not used for commercial or for purposes not
within the conditions necessary to qualify for the exemption, that portion of
the property shall not be exempt.
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oe;zo,oa
PULP OR PAPER.
PROPERTY USED IN MANUFACTURE OF
Sectio~~ 19-78
All real property in the County that are solely used or to be used, whether by
the owner or the lessee in connection with the manufacture of pulp and
paper, shall be exempt from real property taxes except for the minimum tax
for a period of five years from the first day of January following the
commencement of the construction of a plant or plants on the property for
such use.
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0929'(13
CROP SHELTERS
Section ]9-79
Any permanent structure constructed or installed on any taxable real
property used primarily for the protection of crops shall be exempted in
determining and assessing the value of such taxable real property. Such
exemption shall continue only as long as the structure is maintained in good
condition.
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02'29;03
DEDICATED LANDS IN URBAN DISTRICTS
Section 19-80
Portions of real property which are dedicated and approved by the Director
of Finance as provided by this section shall be exempt from real property
taxes except for the minimum tax. The petition shall be filed with the
Director of Finance by September 1 of any calendar year and shall be
approved or disapproved by December 15 of such year. If approved, the
dedication shall be effective July 1 of the following tax year. The owner
may appeal any disapproved petition.
Any owner of taxable real property in an urban district desiring to dedicate a
portion or portions of the property for landscaping, open spaces, public
recreation and other similar uses shall petition the Director of Finance
stating the exact area of the land to be dedicated. Approval of the petition by
the Director of Finance shall constitute a forfeiture of any right on the part of
the owner to change the use of the land for a minimum period often years.
Failure to observe the restrictions on the use shall cancel the special tax
exemption retroactive to the date of the original dedication or to the latest
renewal date whichever is later. All differences in the amount of taxes that
were paid and those that would have been due from the assessment of the tax
exempted portion of the land shall be payable together with a penalty often
percent.
"Landscaping" means lands that are improved by landscape architecture,
cultivated plantings or gardening.
"Open spaces" means lands which are open to the public for pedestrian use
and momentary repose, relaxation and contemplation.
"Public recreation" refers to lands that may be used by the public as parks,
playgrounds, historical sites, campgrounds, wildlife refuge, scenic sites and
other similar uses.
"Owner" includes lessees of real property whose lease term extends at least
ten years from the effective date of the dedication.
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0~)^_9:03
ALTERNATE ENERGY IMPROVEMENTS
Section 19-82
Application for this exemption shall be made with the Director of Finance
on or before December 31 preceding the tax year for which the exemption is
claimed. No claim need be filed for the exemption of solar water
collections, heaters, heat pumps and similar devices. The Director may
require the taxpayer to furnish reasonable information in order that the
Director may ascertain the validity of the claim.
"Alternate energy improvement" means any construction or addition,
alteration, modification, improvement or repair work undertaken upon or
made to any building that results in:
(1) Production of energy from a source or uses a process which does not
use fossil fuels, nuclear fuels or geothermal source. Such energy
source may include, but not limited to solid wastes, wind, solar, ocean
waves, tides or currents.
(2) Increased level of efficiency in the utilization of energy produced by
fossil fuels or in the utilization of secondary forms of energy
depended upon fossil fuels for its generation.
Alternate energy production or energy by-products transferred, marketed or
sold on a commercial basis shall not qualify for this exemption. Alternate
energy improvements used primarily for personal consumption and
producing excess energy incidental to personal consumption may transfer,
market or sell such excess energy produced and continue to qualify for the
exemption. However, the transfer, marketing or sale shall be limited to less
than twenty-five percent of the total energy output produced. Nuclear
fission and geothermal energy sources shall be excluded from the provisions
of this section.
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0929.03
PUBLIC PROPERTY. ETC.
Section 19-84
For the purposes of this section, "Lease", means any lease for a term of one
year or more or which is renewable for such period as to constitute a total
term of one year or more. The following real property shall be exempt from
taxation:
(1) Real property belonging to the United States, State or County
provided that the real property be taxed upon the use or occupancy
thereof. The real property shall be taxed on the fee simple value and
private persons shall pay the taxes thereon and be deemed as
"owners".
Real Property belonging to the United States not in the possession, use
and control of the State, shall be taxed on the fee simple value and
private persons shall pay the taxes and be deemed as "owners".
(2) Property leased to the State or County and lessee is required to pay the
real property taxes.
(3) Any real property in the possession of the State or Counry which is the
subject of eminent domain proceedings.
(4) Real property that has been granted to the State or County a right of
entry with the intention to acquire the property and to devote the
property to public use.
(5) Any portion of real property within an area which construction of
buildings are restricted or prohibited and that portion is rendered
useless. Person claiming the exemption shall annually file between
December 15 and December 31 preceding the applicable tax year a
sworn written statement with the Director of Finance describing the
real property in detail. Any person who has secured such an
exemption and who violates the terms of the agreement shall be fined
twice the amount of the tax that would be assessed upon the land if not
for the exemption.
(6) Real property exempted by any laws of the United States which
exemption is not subject to repeal by the Council.
(7) Any other real property exempt by law.
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LESSEES OF EXEMPT REAL PROPERTY
se~ho,~ Iv-ss
Any real property for whichever reason is exempt from taxation and is
leased to and used or occupied by a private person in connection with any
business conducted for profit; such use or occupancy shall be assessed and
taxed in the same amount and to the same extent as though the lessee were
the owner of the property.
The term "lease" shall mean any lease for a term of one year or more,
which is renewable for such a period as to constitute a total term of one
year or more. The assessment of the use or occupancy shall be made in
accordance with the highest and best use permitted under the terms and
conditions of the lease.
The tax shall be assessed to and collected from such lessee in the same
manner and time as the tax assessed to owners of real property, except the
tax shall not become a lien against the property.
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PROPERTY OF THE UNITED STATES LEASED UNDER
THE NATIONAL HOUSING ACT
Section 19-86
Real property belonging to the United States leased pursuant to Title VIII
of the National Housing Act:
(i) Shall not be taxed upon the lessee's interest or any other interest
therein except as provided in the following section.
(2) Shall be taxed to the extent of and measured by the value of the
lessee's interest in any portion of the real property (including land,
buildings and other improvements erected on or affixed) used for,
or in connection with or consisting in, shops, restaurants, cleaning
establishments, taxi stands, insurance offices or other businesses
or commercial facilities. The tax shall be assessed to and collected
from the lessee. The assessment of such property shall not impair
and be made as to not impair, any right, title, lien or interest of the
United States.
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0).29/03
LOW AND MODERATE-INCOME HOUSING
Section 19-87
The term "non-profit or limited distribution mortgagor" means a
mortgagor who qualifies for and obtains mortgage insurance under
sections 202, 221(d)(3) or 236 of the National Housing Act as anon-profit
or limited distribution mortgagor.
Real property that is used for a housing project which is owned and
operated by anon-profit or limited distribution mortgagor, owned and
operated by a person, corporation or association regulated by Federal or
State laws or by a political subdivision of the State or agency thereof, as to
rents, charges, profits, dividends, development costs and methods of
operation, shall be exempt except for the minimum tax.
Exemptions claimed under section 53-38, Hawaii Revised Statues shall
disqualify the same property from receiving an exemption under this
section. The Director of Finance shall promulgate rules and regulations
necessary to administer this section.
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09R9Oi
CLAIM FOR EXEMPTION
Sectio~r 19-88
Any real property exempt from property taxes under section 19-87 shall
be exempt except for the minimum tax from the date the property is
qualified for the exemption; provided that a claim for the exemption is
filed with the Director of Finance within sixty days of the qualification.
The date of qualification shall be the date when the mortgage made by a
non-profit or limited distribution mortgagor and insured under sections
202, 211(d)(3) or 236 of the National Housing Act is filed for recording
with the Bureau of Conveyances.
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09/29/03
CERTAIN HAWAIIAN HOMES PROPERTY
AND OTHER AGENCIES
Section 19-89
Hawaiian home lands as defined in section 201, Hawaiian Homes
Commission Act 1920 as amended, real property, exclusive of buildings,
leased and used as a homestead (houselots, farm lots and pastoral lots)
shall be exempt from real property taxes except for the minimum tax.
Hawaiian home lands used for other than homestead purposes is deemed
fully taxable and will not qualify for the exemption. The respective
homestead lessee shall continue to qualify and receive other personal
exemptions provided that claims are timely filed, including the seven-year
limitation on the exemption provided by section 208 of the Hawaiian
Homes Commission Act 1920.
The County exemption from real property taxes for a public utility under
Hawaii Revised Statutes chapter 239 was reinstated by Senate Bill 1198
(Act 64), Public Service Company Tax bill. This exemption shall be
limited to real property used by the public utility in its public utility
business. "Public utility" has the meaning assigned to it in HRS Statutes
section 269I-1 except airlines, motor carriers, common carriers by water
and contract carriers subject to taxation under HRS section 239-6.
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09'?9x03
HISTORIC RESIDENTIAL REAL PROPERTY
DEDICATED FOR PRESERVATION; EXEMPTION
Section 19-89.1
An owner of taxable real property that is the site of a historic residential
property that has been placed on the Hawaii Register of Historic Places
after January 1, 1977, desiring to dedicate a portion or portions for historic
preservation shall petition the Director of Finance. Portions of the
residential real property that are dedicated and approved by the Director of
Finance shall be exempt except for the minimum tax. The owners shall
assure reasonable visual access to the public.
The Director of Finance shall approve the petition and determine what
portion or portions shall be exempt for the minimum tax and the Director
shall consult with the State Historic Preservation Office in making this
determination. Upon approval, the owner shall forfeit the right to change
the use of the property for a minimum period often years. Dedication is
renewable on or before September 1 of the tenth year of the original
dedication.
Failure to observe the restrictions shall cancel the tax exemption and
privilege retroactive to the date of the dedication and all differences in the
amount of taxes that were paid and those that would have been due shall
be payable together with a ten percent penalty. Any person who becomes
an owner of the property shall be subject to the restrictions and duties
imposed on the property.
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09129'03
CREDIT UNION
Section 19-89.2
Real property owned in fee simple or leased for a period of one year or
more by a Federal or State credit union and is used exclusively for credit
union purposes shall be exempt from real property taxes except for the
minimum tax. If the property is being leased, the lease agreement shall be
in force and recorded in the Bureau of Conveyances at the time the
exemption is claimed. "Federal credit union" means a credit union
organized under the Federal Credit Act of 1934, 12 U.S.C. chapter 14 as
amended and "State credit union" means a credit union organized under
the Hawaii Credit Act, HRS chapter 412 as amended.
If any portion of the property that is exempted is used for commercial or
other purposes not within the conditions necessary for the exemption, that
portion of the premises shall not be exempt but, the remaining portion of
the premises shall not be deprived of the exemption.
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09i29~07
ENTERPRISE ZONES
Section 19-89.3
Buildings or other like structures which are built as a result of new
construction by a qualified business within an enterprise zone shall be
exempt from real property taxes except for the minimum tax for a period
of three years. A qualified business in an enterprise zone must satisfy the
requirements of chapter 31 of this code and section 209E, Hawaii Revised
Statutes as amended.
-2z-
NUMBER and AMOUNT of EXEMPTION by TYPE and COUNTY for FISCAL YEAR 2003-04
(Amounts in Thousands)
HONOLULU C&C MAUI COUNTY HAWAII COUNTY KAUAI COUNTY STATEWIDE
Typs of Ezemptlon um r ount um r ouM um er mount um er mount
Federal Govemment 406 6,107,135 um r Amount
BO 14,567 i6 7,151 39 14,812 541 6,137,665
State Govemment 3,331 8,226,729 1,271 777,477 596 101,251 1,059 432,660 6,257 9,538,117
County Govemment 2,067 3,155,008 449 237,736 195 52,736 315 139,790 3,026 3,584,669
Govemment Leases-Total 0 0 87 38,760 2fi 11,266 20 7,745 133 57,771
Govemment Leases-Por0on 0 0 47 11,777 47 10,1fi1 16 5,310 110 27,186
Hawaiian Homes Commission BO6 189,026 262 17,775 479 67,489 290 62,938 1,637 331,228
Hawn Homes Land -Basic 0 0 297 12,143 604 59,008 0 0 901 77,150
Hawn Homes Land -Multiple 0 0 144 7,071 0 0 0 0 144 7,071
Hawn Homes land-Total Land 2,181 432,346 267 26 415 20,73fi 234 29,947 3,097 483,057
Hawn Homes Land -Vacant Land 0 0 142 20 0 0 0 0 142 20
Hawaiian Homes-7Year 351 73,565 221 74,227 223 14,fi34 41 3,685 836 106,111
Homes-Fee-(Basic) 80,243 2,867,808 13,139 655,854 31,466 1,785,272 6,349 320,375 171,797 5,429,309
Homes -Fee - (MUlSple) 64,670 6,fi73,084 7,573 680,453 0 0 4,227 436,709 76,410 7,790,246
Homes-Leasehold-(Basic) 4,242 190,309 294 14,649 649 34.837 24 1,221 5,209 247,016
Homes-Leasehold-(Multple) 3,966 388,831 531 50,359 0 0 179 16,569 4,676 455,760
Additional Home Exemption 0 0 N/A 0 0 0 1,576 84,492 1,576 84,492
Additional Income Exemption 0 0 0 0 0 0 134 7,238 134 7,230
BIIntl 353 B,SBB 33 778 91 2,537 12 365 489 12,269
Deaf g3 1,946 13 219 47 1,127 2 100 145 3,392
Leprosy 3 75 1 0 1 14 1
Totally Disabled 2,841 0 6 gg
6fi,171 491 11,474 2,374 60,914 385 14,572 6,071 153,132
Totally Disabled Veterans 498 151,538 68 16,552 209 28,013 44 8,503
Cemetedes 46 33,973 6 879 204,606
507 43 2,718 12 2,358 107 39,55fi
Charitable Organiza5ons 588 779,348 158 114,127 250 105,471 109 87,122 1,105 1,086,068
Childcare 0 0 24 1,200 0 0 0 0
Churches B48 24 1,200
900,087 235 156,414 305 100,217 138 51,506 1,506 1,208,224
Civil -Condemnation 39 15,669 N/q
0 0 0 0 0 39 15,669
Cmdit Unions 50 52,222 10 7,261 15 71,711 72 6,353 87 77,547
Grop Shelters 32 3,129 N/A 0 0 0 8 584 40 3,713
Enterpdza Zone 0
0 0 0 1 2,118 0 0 1
Foreign Consulates 29 15,335 N/A p 2,118
1 23 0 0 30 15,359
Forest Reserve 0 0 4 77 1 0 1 2 224
Historic Residential Properties 119 6 2.301
91,920 2 557 13 6,277 7 12,D99 141 110,854
Hospitals 75
432,059 13 29,122 3 11,727 7 11,003 98 483,911
Landscaping, Open-Space 15 - 10,123 1 10 30 4,918 0 0 46 15,052
Low-Moderate Inwme Housing 333 845,360 23 93,898 31 34,554 9 6,468 396 980,279
New Construction 56 275 819
N/A 0 0 0 N/A 0 56 275,919
Public Utili0es 481 471,584 70 70,776 14 17,909 62 189,375 627 749,644
Roadways and Waterways 3,034 4,698 1,140 1,915 278 1,530 364 6,895 4,816 15,038
Safe Room 0 0 N/A 0 0 0 5 200
Schools 115 574,132 10 27,380 51 SB,fi22 3 20,614 179 680,748
Setbacks 7 1 046
Slaughterhouse 2 1,868 N/A 0 1 16 0 0 g 1,064
Taro 0 0 31 D D 0 0 0 2 7,868
Tree Farm 0 0 N/A 24 0 0 0 0 31 24
5 0 0 0 12 5,431 12 5,431
Miscellaneous 6,375 4 222 14 3,786 4 463 27
TOTAL 10,1745
151,875 32,847,007 27,081 3,064,7.46 38,489 2,612,744 15,700 1,989,726 233,145 40,508,223
Note: Amount includes government parcels at actual value and exemptiore on federal leases, if any