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HomeMy WebLinkAboutBIL 177 Draft 01 2002-2004 OFFICE OF THE COUNTY CLERK County of Hawaii xilo ,Hawaii ROLL CALL VOTE Introduced By: Aaron S . Y . Chung AYES NOES ABS EX Date Introduced: September 15 , 2004 Arakaki First Reading: n/a Chung Published: n/a Elarionoff Holschuh REMARKS: Jacobson October 4, 2004 - Close File Leithead-Todd September 15, 2004 - Deferred Reynolds Safarik Tyler Second Reading: ROLL CALL VOTE To Mayor: AYES NOES ABS EX Returned: Arakaki Effective: Chung Published: Elarionoff Holschuh REMARKS: Jacobson Leithead-Todd Reynolds Safarik Tyler I DO HEREBY CERTIFY that the foYegoing BILL was adopted by the County Council published as indicated above. APPROVED AS TO FORM AND LEGALITY: COUNCIL CHAIRMAN DEPUTY CORPORATION COUNSEL COUNTY OF HAWAII COUNTY CLERK Date 177 Bill No.: C-398/FC-300 Apptroved/Disapproved this day Reference: Ord No.: of , 20 MAYOR, COUNTY OF HAWAII Hnwni `i County is nn Equnl Opportunity Provider and Employer. COUNTY OF HAWAII STATE OF HAWAII BILL NO. l~~ ORDINANCE NO. AN ORDINANCE AMENDING CHAPTER 19 OF THE HAWAII COUNTY CODE 1983 (1995 EDITION), REAL PROPERTY TAXES, RELATING TO HOME EXEMPTIONS. BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAII: SECTION 1. Chapter 19, article iQ section 19-71, of the Hawaii County Code 1983 (1995 edition), is amended to read as follows: Section 19-71. Homes. (a) Real property owned and occupied as a principal home as of the date of assessment shall be exempt to the following extent from property taxes: (1) Totally exempt where the value of the property is not in excess of $40,000; (2) Where the value of the property is in excess of $40,000, the exemption shall be the amount of $40,000. Provided: (A) That no such exemption shall be allowed to any corporation, co-partnership, or company; (B) That the exemption shall not be allowed on more than one home for any one taxpayer; (C) That where the taxpayer has acquired his or her home by a deed made on or after July 1, 1951, the deed shall have been recorded on or before December 31 immediately preceding the year for which the exemption is claimed; (D) That a husband and wife shall not be permitted exemption of separate homes owned by each of them, unless they are living separate and apart, in which case they shall be entitled to one exemption, to be apportioned equally between each of their respective homes; and (E) That a person living on premises, a portion of which is used for commercial purposes, shall not be entitled to an exemption with respect to such portion, but shall be entitled to an exemption with respect to the portion thereof used exclusively as a home; (F) That in the case of a lease of Hawaiian homestead lands, 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 thereof, provided proof of marriage is submitted to the director of finance. (b) The use of a portion of any building or structure for the purpose of drying coffee and the use of a portion of real property, including structures, in connection with the planting and growing for commercial purposes, or the packing and processing for such purposes, of flowers, plants, or foliage, shall not affect the exemptions provided for by this section. (c) Where two or more individuals by life estate and remainder, jointly, by the entirety, or in common own or lease land on which their homes are located, each home, if otherwise qualified for the exemption granted by this section, shall receive the exemption. If a portion of land held by life estate and remainder, jointly, by the entirety, or in common by two or more individuals is not qualified to receive an exemption, such disqualification shall not affect the eligibility for an exemption or exemptions of the remaining portion. (d) A taxpayer who is sixty years of age or over and who qualifies under subsection (a) shall be entitled to one of the following multiples of home exemption: Multiple to be Used in Computing Home Age of Taxpayer Exemption Amount 60 years of age or over but not 70 years of age or over 2.0 70 years of age or over 2.5 For the purpose of this subsection, a husband and wife who own property by life estate and remainder, jointly, by the entirety, or in common, on which a home exemption under the provisions of subsection (a) has been granted shall be entitled to the applicable multiple of home exemption set forth above when at least one of the spouses qualifies each year for the applicable multiple of home exemption. (e) For purposes of this section, the term "real propertv owned and occupied as a principal home" is defined as the place where an individual has a true, £xed, permanent home and principal establishment, and to which place the individual has, whenever absent, the intention of returning. It is the place in which an individual has voluntarily fixed habitation, not for mere special, temporary, or vacation purpose, but with the intention of making a permanent home. Three elements are necessary for real property to be considered a "principal home." Owner's abandonment of all other previous principal homes ~B Intent of the owner to create or maintain a principal home within the county Owner's actual physical occupancy of the principal home within the county. f 2~ "Intent of the owner to create or maintain a principal home" may be evidenced by, but not limited to, the following indicia: u Occupancy of the home in the county for more than 270 calendar days of a calendar ,}_ear: Registering to vote in the county; f C~ Beine stationed in the county under military orders of the United States• or j~ Possession of any of the following with a reported address within the County of Hawai `i: (i) Valid Hawaii drivers license. ii Hawaii state identification card. iii Income tax return as a resident of the State of Hawaii. iv Resident aliens possessing a valid resident alien card ("ereen card's must claim residency only in Hawaii The director of finance ma~quire documentation of the above or additional indicia of intent to reside in the county from a property owner applying for an exemption or from an owner as evidence of continued Qualification for an exemption. Failure to respond to the director's request, or in the event the director receives satisfactory evidence that a claimant occupies a permanent home outside the county and there is documented evidence of the claimant's intent to reside outside of the county shall be deemed grounds for denvine a claim for exemption or disallowing_an existing exemption. SECTION 2. Material to be repealed is bracketed. New material is underscored. In printing this ordinance, the brackets, bracketed material and underscoring need not be included. SECTION 3. 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 invalid provision or application, and to this end, the provisions of this ordinance are declared to be severable. SECTION 4. This ordinance shall take effect upon its approval. INT~RDODUCED BY: l/'~ ~ I V COUNCIL MEMBER, OUNTY OF HAWAII Hilo, Hawaii Date of Introduction: Date of 1st Reading: Date of 2nd Reading: Effective Date: REFERENCE: Comm. 3.-------