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Home My WebLink AboutBIL 289 Draft 01 2006-2008 .J„ZY or y COUNTY OF HAWAII STATE OF HAWAII rr'o:'w~'t BILL NO. za9 ORDINANCE NO. AN ORDINANCE AMENDING CHAPTER 19, ARTICLE 1, SECTION 19-2 OF THE HAWAII COUNTY CODE 1983 (2005 EDITION, AS AMENDED), RELATING TO REAL PROPERTY TAXES; AND ESTABLISHING A NEW ARTICLE RELATING TO TAX CREDITS. BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAII: SECTION 1. Chapter ] 9, article 1, section 19-2 of the Hawaii County Code 1983 (2005 Edition, as amended), is amended to read as follows: "Section 19-2. Definitions. [(-aj] Wherever used in this chapter: "Agriculture use value" means the productivity value for assessment purposes determined for lands being put to any agricultural use. "Commercial agricultural activities" shall mean the use of property to generate income, monetary gain or economic benefit in the form of money or money's worth of a minimum $2,000 annual gross income per farm operation, which may include multiple parcels that need not be contiguous, and/or the use of property that adheres to generally accepted standards or recognized practices within that agricultural industry. [(3j] "Commercial agricultural use dedication" means the use of land on a continuous and regular basis that demonstrates the owner is engaged in commercial agricultural activities from: [(-t~] ~ Intensive agriculture; [(~j] ~ Orchards; ~ Feed crops and fast rotation forestry; or [fB)] ~ Pasture and slow rotation forestry. [f4)] "Continuous and regular basis" shall be evidenced by the recurring planting, cultivation and harvesting of crops or ongoing animal husbandry or aquaculture activities that adhere to generally accepted standards or recognized practices within that agricultural industry. [(3~] "County" means the County of Hawaii. "Dedicated lands" are lands which are restricted in their use for specified periods of time by covenants executed between the landowners and the director of finance as provided by this chapter. "Director" means the director of finance of the County of Hawaii or the director's authorized representative. "Duplex" and "double-family dwelline" means a building containing only two dwellin ug nits. "Dwelling unit" means one or more rooms designed for or containing or used as the complete facilities for the cooking sleeping, and living area of a single-family only and occupied by no more than one family and containing a single kitchen. [E$j] "Farm dwelling" means asingle-family dwelling located on and used in direct connection with a farm, or where the agricultural activity provides income to the occupant(s) of the dwelling. A farm dwelling includes employee housing for that farm. [(u}j] "Feed crops and fast rotation forestry" includes, but is not limited to, such crops as forage, seed, cane, rice, and biomass grasses. [(~9j] "Intensive agriculture" includes, but is not limited to, such crops as vegetables, ginger, taro, herbs, nurseries, foliage, cut and potted flowers, piggeries, dairy, poultry, feedlots, aquaculture, honey and honey bees. "Market value" is the most probable sale price of a property in teens of money in a competitive and open market assuming that the buyer and seller are acting prudently and knowledgeably, allowing sufficient time for the sale, and assuming that the transaction is not affected by undue stress. "Nondedicated agricultural use assessment" means the present use of agricultural or residential and agricultural zoned land on a continuous and regular basis that demonstrates the owner is engaged in agricultural activities from: [(-A~}] X1,2 Intensive agriculture; ~ Orchards; [(~j] ~ Feed crops and fast rotation forestry; and/or ~ Pasture and slow rotation forestry. "Ghana dwelling" means a second dwelline unit permitted to be built as a separate or an attached unit on a building site, but does not include a guest house or a farm dwelling. [(~3j] "Orchards" includes, but is not limited to, such crops as macadamia nuts, guava, banana, papaya, avocado, grapes, passion fruit, coffee, citrus, cacao, pineapple, noni and tropical specialty fruits. [(~4.j] "Pasture and slow rotation forestry" includes, but is not limited to, pasture and longer rotation forestry. [(-1-3~] "Property" or "real property" means and includes all land and appurtenances thereof and the buildings, structures, fences, and improvements erected on or affixed to the same, and any fixture which is erected on or affixed to such land, buildings, structures, fences, and improvements, including all machinery and other mechanical or other allied equipment and the foundations thereof, whose use thereof is 2 necessary to the utility of such land, buildings, structures, fences, and improvements, or whose removal therefrom cannot be accomplished without substantial damage to such land, buildings, structures, fences, and improvements, excluding, however, any growing crops. "Single-family dwelling" means a building containing only one dwelling unit. "Solar water heater" means a solar thermal energy system that qualifies for the State income tax credit authorized in the Hawaii Revised Statutes section 235-12.5." SECTION 2. Chapter 19 of the Hawaii County Code 1983 (2005 Edition, as amended), is amended by adding a new article to be appropriately designated and read as follows: "Article .Tax Credits. Section 19 Solar water heater tax credit established. ~ An owner of real property that has asingle-family dwelline, ohana dwelling farm dwelling duplex or double-family dwelling unit(s) and who installs a solar water heater on the owner's property on or after January 1 2008 shall be entitled to a one-time tax credit per tax map key of up to $300 under this article against the owner's real property tax liability except for the minimum tax from all property taxes. The credit shall be claimed against real property tax liability for the tax Year immediately following approval of the application for the credit. The tax credit shall entitle the owner to a credit only for the single tax year There shall be no carryover tax credit. Section 19 Administration. ~ The director shall determine the eligibility of the owner for the tax credit upon review and verification that the owner has installed a solar water heater on the owner's property. The owner shall file an application with the department of finance on or before S~tember 30 preceding the tax year in which the credit would be Qrovided. ~ The director shall adopt rules having the force and effect of law for the administration implementation and enforcement of this article." SECTION 3. Severability. If any provision of this ordinance, or the application thereof to any person or circumstance, is held invalid, the 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. Material to be repealed is bracketed and stricken. New material is underscored. In printing this ordinance, the brackets, bracketed material, and underscoring need not be included. 3 SECTION 5. This ordinance shall take effect upon its approval and apply to the tax years beginning July 1, 2009 and thereafter. INTRODUCED BY: EM ,COUNTY OF HAWAII Hawaii Date of Introduction: Date of 1st Reading: Date of 2nd Reading: Effective Date: k[r£RC-NCE: Comm. 1182 4