HomeMy WebLinkAboutCOM 0753.001 2002-2004
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J. CURTIS TYLER, III, Wg Bus: (808) 327-3666
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Disb'ict 8 (North Kona) _ ctylei inteipac.net
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HAWAII COUNTY COUNCIL
October 4, 2004
TO: Council Members
FROM: J. Curtis Tyler, III
Vice Chair
RE: Bill No. 320
Home Exemption and Definition of Principal Home
Upon reviewing Communication No. 394.6, I would like to recommend the following amendments:
Page 2/Section 19-7 1 (a)(2)(C):
[(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;]
Rationale: Again, the present filing deadline of December 31 is too inflexible and does not allow the
benefit of a home exemption to those who may otherwise qualify. This subsection is being deleted.
Page 2/Section 19-7 1 (a)(2)(E) and 19-71(b):
(E) That a person living on premises, a portion of which is used for commercial purposes except as
provided in (b), 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;
(b) The use of a portion of any real property, 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,] any agricultural use permitted pursuant to chapter 205-2(d) or 205-
4.5 Hawaii Revised Statutes, shall not affect the exemptions provided for by this section.
Rationale: The agricultural industry of the County must be protected and its taxing policies
should consistently reflect this objective. The proposed changes above would allow a person
to claim a home exemption recognizing a person in a home on agricultural property should be
using the property for agricultural purposes in compliance with State Land Use Law.
Kona Council Office: 77-6399 Nalani Street • Suite 104 • Kailua-Kona • Hawai'i • 96740-8980
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Hawaii County is an Equal Opportunity Provider and EmployeCOMM. No C
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