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HomeMy WebLinkAboutBIL 320 Draft 01 2002-2004 COUNTY OF HAWAII ~ ~ STATE OF HAWAII 5 Y u.. 3tY BILL NO. 320 ORDINANCE NO. AN ORDINANCE AMENDING CHAPTER 19 OF THE HAWAII COUNTY CODE 1983 (1995 EDITION), AS AMENDED, REAL PROPERTY TAXES, RELATING TO HOME EXEMPTIONS. BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAII: SECTION 1. The purpose of this measure is (1) to amend section 19-71, home exemptions, by creating an additional exemption of 20% of the pre-exemption assessed value to a maximum of $80,000 for those eligible for homeowners exemption and (2) to clarify and improve the definition of real property owned and occupied as a principal home. SECTION 2. Chapter 19, article 10, section 19-71, Hawaii County Code 1983 (1995 Edition), as amended, 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 yeaz 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 aze living separate and apart, in which case they shall be entitled to one exemption, to be apportioned equally between each of their respective homes; [end] (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 ]ands, 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 aze 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 [kyles-eI] home exemptions: Age of Taxpayer Exemption Amount 60 years of age or over but not 70 years of age or over [~A] 80 000 70 yeazs of age or over [~3] 100 000 2 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 [maltiplee€J home exemption set forth above when at least one of the spouses qualifies each year for the applicable [~ttkiple-el;] 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, 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 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. Intent of the owner to create or maintain a principal home within the Countv. Owner's actual phvsica] occupancv of the principal home within the Countv. "Intent of the owner to create or maintain a principal home" maybe evidenced bv, but not be limited to, anv of the following indicia: (A1 Occupancv of the home in the Countv for more than 270 calendar davs of a calendar vear; B~ Registering to vote in the Countv; Being stationed in the Countv under military orders of the United States; or f D~ Possession of anv of the following with a reported address within the Countv of Hawaii: 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 ("green card") must claim residency only in Hawaii. The director of finance may require documentation of the above or additional indicia of intent to reside in the Countv 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 reuuest or in the event the director receives satisfactory evidence that a claimant occupies a permanent home outside the Countv and there is documented evidence of the claimant's intent to reside outside of the Countv. shall be deemed grounds for denying a claim for exemption or disallowing an existing exemption. 3 ~I Real pronerty aualifvin¢ under subsection (al shall be entitled to an additional exemytion of 20% of the assessed value of the nronerty not to exceed $80,000." SECTION 3. 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 4. 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 5. This ordinance shall take effect upon its approval. IN O ED BY: a COUNCIL MEM ER, CO • T OF HAWAII Hawaii Date of Introduction: Date of 1st Reading: Date of 2nd Reading: Effective Date: ?.EfERFNC:c: Comm. 75___.„3~~..~ 4