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Home My WebLink AboutORD 1982-766 1980-1984BILL N0. 816 Drat ) COUNTY OF HAWAII - STATE OF HAWAII ..,.. ORDINANCE NO~: - - ~'~' A BILL FOR AN ORDINANCE TO AMEND ORDINANCE 613, AS AMENDED, RELATING TO REAL PROPERTY `FAXES. BE IT ORDAINED BY `THE COUNCIL, OF THE COUNTY OF HAWAII: SECTION I. Purpose The purpose of this ordinance is to provide real property taxpayers with an assessed valuation which more closely approximates fair market value and to si,~plify the process of determining the real property tax liability. The assessed valuation shall be changed from sixty percent to one hundred percent of fair market value as deterffiined by ordinance. Applicable exemptions and the real property tax rates are to be adjusted to reflect the real property taxes as it would have existed under the sixty percent assessment. This section shall not preclude the Council from. determining the real property tax rate as set forth by other sections of Ordinance 613. SECTION 2. Section 48 is hereby amended to read as follows: Sec. ~a8. Tax Base and Rate. Except as exempted or otherwise taxed, all real property shall be subject [each year] to a tax upon [sixty percent] one hundred percent of its fair market value determined in the manner provl~e~c by ordinance, at such rate as shall be determined in the manner provided in Section 94. No taxpayer shall be deemed aggrieved by an assessment, nor shall an assessffient be lowered, except as the result of a decision on an appeal as provided by law. SECTION 3. Section 75 is hereby amended to read as follows: Sec. 75. Homes. (a) Real property owned and occupied only as his or their principal home as of the date of assessment by an individual or individuals, shall be exeuapt only to the following extent from property taxes: (I) Totally exeffipt where the value of a property is not in excess of [$12,000;] ~20~000; (2) Where the value of the property is in excess of [$12,000] X20,000, the exemption shall be the amount of 0.] $20,000., 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 morn than one home for any one taxpayer; (C) That where the taxpayer has acquired his 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 claiffied; (D) That a husband and wife shall not be permitted exemption of separate homes owned by each of them, unless they are living separate and apart, in which case they shall be entitled to one exemption, to be apportioned between each of their respective homes in proportion to the value thereof; and (E} That a person living on premises, a portion of which is used for comnnercial 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. (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 comffiercial purposes, or the packing and processing for such purposes, of flowers, plants, or foliage, shall not affect the exesmptions provided for by this section. (c) Where two or more individuals jointly, by the entirety, or in common own or lease land on which their homes are located, each home, if otherwise qualified for the exemption granted by this section, shall receive the exemption. If a portion of land held jointly, by the entirety, or in coon by two or more individuals is not qualified to receive an exemption, such disqualification shall not affect the eligibility for an exemption or exeffiptions of the rez~aining 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 multiples of home exemption: Multiple T'o ~e Used In Computing Home Exemption Abe of Taxpayer Amount 60 years of age or over but not 70 years of age or over 2.0 70 years of age or over 2.5 -2- For the purpose of this subsection, a husband and wife who own property jointly, by the entirety, or in common, on which a home exemption under the p rovisions of subsection (a) has been granted shall be entitled to the applicable multiple of home exe~aption set forth above when at least one of the spouses qualifies each. year for the applicable multiple of home exemption. SECTION /~. Section 78 is hereby amended to read as follows: Sec. 78. Persons Affected With Leprosy. Any person who has been declared by authority of law to be a person affected with leprosy in the communicable stage and is admitted to a hospital for isolation t~ceatment, shall, so long as he is so hospitalized, and thereafter for so .lung as such person has been so declared to b~ ~herefror~ t~mpc~~arily released, shall, so long a~ ~e ~Lma:ins :or contib~~=<> ~.~Erl~r temporary release, be exe~ptec~ ~~o~a re~.'1 ~Sropert~ t€a~e~ -on all real property owned by him .on the date when tae was declared to be a person so affected with leprosy, up to, but not exceeding, a taxable value of [$15,000.] $25,000. SECTION 5. Section 79 is hereby amended to read as follows: Sec. 79. Exemption, Persons With Impaired Sight Or Hearing And Persons Totally Disabled. (a) Any person who is blind or deaf, as defined in Section 235-1, Hawaii Revised Statutes, shall, so long as his sight or hearing is so impaired, be exempt from real property taxes on all real property owned by hi~a up to, but not exceeding a taxable value of [$15,000] $25 000. The impairment of sight or hearing shall be certi~o by the State Department of kiealth or by any State or county medical officer duly authorized by the State Department of Health for this purpose. (b) Any person who is totally disabled, as defined in Section 235-1, Hawaii Revised Statutes, shall, as long as he is totally disabled, be exempt from real property taxes on all real property owned by him up to, but not exceeding a taxable value of [$15,000] $25,000. The disability shall be certified to by the State Department of Health or by any State or county medical officer duly authorized by the State Department of Health for this purpose. SECTION 6. Section 97 is hereby amended to read as follows: Sec. 97. Grounds of Appeal, Real Property Taxes. In the case of a real property tax appeal, no taxpayer shall be deemed aggrieved by an assessment, nor shall an assess~aent be lowered or an exemption allowed, unless there is shown (1} assessment of the property exceeds by more than twenty percent the [ratio of] assessment [to] of market value used by the director as the real property tax base, or (2) Lack of uniformity or inequality, brought about by illegality of the anethods used or error in the application of the methods to the -3- property involved, or (3) denial of an exemption to which the taxpayer is entitled and for which he has qualified, or (~) illegality, on any ground arising under the Constitution or laws of the United States or the laws of the State or the ordinances of the City in addition to the ground of illegality of the methods used, mentioned in clause (2). SECTION 7. Ordinance material to be repealed is bracketed. New material is underscored. In printing this ordinance the brackets, the bracketed material or the underscoring need not be included. SECTION 8. This ordinance shall take effect on January 1, 1983. Hilo, Hawaii Date of Introduction: January 19, 1982 Date of Adoption: March 17, 1982 Effective Data: March 19, 1982 -4- ate: I FIRST READING ~ AYES NOE5 A/E Dahlbe.. I I De T,uz Domingo Fuj ii Hale Kawahara . ~._ Lai Schutte Chr. Yamashiro Publication Date: \ Hilo, Hawaii Date: March 17, 1982 SECOND & FINAL READING AYES NOES A/E Dahlberg X De Luz X Domingo X Fuj ii X Hale X Kawahara X Lai X Schutte X Chr. Yamashiro X 8 0 1 Publication Date: We do hereby certify that the foregoing BILL was adapted Yay the County Council and published as indicated above. r ~'~t~V~~ ~S t~ ~P~1 ~r}~ L~'.:~:~Lt~lf cc:~~~~, , ~, ~ •. ~~ ,,~i MAC 1 `~ ~~5~ Date ------------------------------------ c ~. ~ • _ County Clerk Bi11 No. Reference: 816 (DRAFT 2) M,B. No. _ Ord. No. ~ ~~ / T~~--' Approved/I~,7 d this (~ day of 19 ~~