Laserfiche WebLink
<br /> <br /> <br /> ~v or y~ <br /> J. CURTIS TYLER, III, Wg Bus: (808) 327-3666 <br /> f'iee chn;, Fax: (808) 326-5697 <br /> Disb'ict 8 (North Kona) _ ctylei inteipac.net <br /> 0%Mr•~ <br /> HAWAII COUNTY COUNCIL <br /> <br /> <br /> <br /> <br /> October 4, 2004 <br /> <br /> TO: Council Members <br /> <br /> FROM: J. Curtis Tyler, III <br /> Vice Chair <br /> <br /> RE: Bill No. 320 <br /> Home Exemption and Definition of Principal Home <br /> Upon reviewing Communication No. 394.6, I would like to recommend the following amendments: <br /> <br /> Page 2/Section 19-7 1 (a)(2)(C): <br /> <br /> [(C) That where the taxpayer has acquired his or her home by a deed made on or after July 1, 1951, <br /> the deed shall have been recorded on or before December 31 immediately preceding the year for which <br /> the exemption is claimed;] <br /> <br /> Rationale: Again, the present filing deadline of December 31 is too inflexible and does not allow the <br /> benefit of a home exemption to those who may otherwise qualify. This subsection is being deleted. <br /> Page 2/Section 19-7 1 (a)(2)(E) and 19-71(b): <br /> <br /> (E) That a person living on premises, a portion of which is used for commercial purposes except as <br /> provided in (b), shall not be entitled to an exemption with respect to such portion, but shall be <br /> entitled to an exemption with respect to the portion thereof used exclusively as a home; <br /> <br /> (b) The use of a portion of any real property, building or structure for the purpose of [drying coffee <br /> and the use of a portion of real property, including structures, in connection with the planting <br /> and growing for commercial purposes, or the packing and processing for such purposes, of <br /> flowers, plants, or foliage,] any agricultural use permitted pursuant to chapter 205-2(d) or 205- <br /> 4.5 Hawaii Revised Statutes, shall not affect the exemptions provided for by this section. <br /> Rationale: The agricultural industry of the County must be protected and its taxing policies <br /> should consistently reflect this objective. The proposed changes above would allow a person <br /> to claim a home exemption recognizing a person in a home on agricultural property should be <br /> using the property for agricultural purposes in compliance with State Land Use Law. <br /> <br /> <br /> <br /> <br /> Kona Council Office: 77-6399 Nalani Street • Suite 104 • Kailua-Kona • Hawai'i • 96740-8980 <br /> . ~7 3 <br /> Hawaii County is an Equal Opportunity Provider and EmployeCOMM. No C <br /> kef. To:PresenW <br /> Ref. Date JELL-=- <br />