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<br /> <br /> <br /> vv w <br /> J. CURTIS TYLER, III Bus: (808) 327-3666 <br /> t'ice chair Fax: (808) 326-5697 <br /> Disciet 8 (North Kona) ctylei(a inteipac.net <br /> t wMr <br /> HAWAII COUNTY COUNCIL <br /> <br /> <br /> October 8, 2004 <br /> <br /> TO: Council Members <br /> <br /> FROM: J. Curtis Tyler, Ill 10 <br /> Vice Chair <br /> <br /> RE: Bill No. 320, Draft 3 <br /> Home Exemptions <br /> At the last Finance meeting, Bill 320 was amended to Draft 2 to allow more flexibility for taxpayers to file a <br /> claim for a home exemption. As a result of the amendment, Sections 19-68 and 19-72 needed to be changed to <br /> contain consistent references. <br /> <br /> Bill 320, Draft 3 includes the following additional changes: <br /> <br /> 1. Section 19-68(a)(3): Clarifies that deadline for filing a home exemption claim is on or before <br /> December 31 for the first half payment or June 30 for the second half payment. This shortens <br /> the lag period for filing from 18 months to a maximum of one year. <br /> 2. Section 19-71(a): Removes the reference to owning and occupying a principal home as of the <br /> date of assessment since the lag period comes into play. <br /> <br /> 3. Section 19-7 1 (a)(2)(A)-(F): Makes minor style changes. <br /> <br /> 4. Section 19-71(a)(2)(13): Adds that the taxpayer must certify that he/she has not other home <br /> exemption in any other jurisdiction. <br /> <br /> 5. Section 19-7 1 (a)(2)(C): Reinserts the requirement that the home must be acquired by the <br /> taxpayer by a recorded deed. <br /> 6. Section 19-71(a)(2)(E): Allows a home with a home occupation or commercial agriculture on <br /> the property or in the home to qualify for a home exemption. <br /> <br /> 7. Section 19-7 1 (e)(1)(A): Deletes owner home abandonment as a criteria for principal home and <br /> replaces it with the requirement that the taxpayer has no other home exemption or principal <br /> home in any other jurisdiction. <br /> <br /> 8. Section 19-71(e)(2)(A): Changes the number of home occupancy days from 270 to 200-the <br /> definition of a legal resident for income tax purposes. <br /> 9. Section 19-71(e)(2)©: Adds requirement that the owner must claim residency only in Hawaii. <br /> <br /> 10. Section 19-7 1 (e)(2)(D)(iii): Makes minor style change. <br /> <br /> Kona Council Office: 77-6399 Nalani Street • Suite 104 • Kailua-Kona • Hawaii • 96740-8980 <br /> comm. No. ,53.3 <br /> Hawaii County is an Equal Opportunity Provider and Employe G.f To-NGSGAW <br />