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HomeMy WebLinkAboutBIL 244 Draft 03 1998-2000 COIJN° O~ I~AI`I S`T~T°l~ O~ I~~XI~I`I SILL NO. X44 (DRAFT 3) OIaDINANC~ NO. AN ORDINANCE AMENDING CHAPTER 19, OF THE HAWAI` I COUNTY CODE 1983 (1995 EDITION), BY AMENDING ARTICLE 10, SECTION 19-75 RELATING TO REAL PROPERTY TAX EXEMPTIONS (EXEMPTION, PERSONS WITH IMPAIRED SIGHT OR HEARING AND PERSONS TOTALLY DISABLED). BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAII: SECTION 1. Chapter 19, Article 10, Section 19-75, [Subsections (b) and (d},] of the Hawaii County Code 1983 (1995 Edition) is amended to read as follows: "Seetion 19-75. Exemption, persons [with impaired sight or hearing and persons] wl?o sre blind, deaf, and/or totally disabled. (a) Definitions as used in this chapter: (1) "Blind" means a person whose central visual acuity does not exceed 20/200 in the better eye with correcting lenses, or whose visual acuity is greater than 20/200 but is accompanied by a limitation in the field of vision such that the widest diameter of the visual field subtends an angle no greater than twenty degrees[.], as certified under this section. (2) "Deaf' means a person whose average loss in the speech frequencies (five hundred to two thousand Hertz) in the better ear is eighty-two decibels, A.S.A., or worse[.] , as certified under this section. (3) "[Person] Totally disabled" means a person who is totally [and permanently] disabled, either physically or mentally, and who, except for such total disability, would be able to engage in [any] substantial gainful business or occupation, as certified under this section. (b) Any person who is certified as blind, [or] deaf, and/or totallydisabled as defined in [subsection (a) ofJ this section[, as long as the person's sight or hearing is so impaired,] shall be exempt [except for the minimum tax] from real property taxes on all real property owned by the person up to, but not exceeding a taxable value of $50,000. [The impairment of sight or hearing shall be certified to by a licensed audiologist, ophthalmologist, optometrist [or], otolaryngologist, or licensed physician, as the case may be, on forms prescribed by the department of finance.] Except that no exemption shall apply to any minimum tax payable under section 19-90 (g) of this chapter. (c) [Any person who is totally disabled, as defined in subsection (a) of this section, as long as the person is totally disabled, shall be exempt except for the minimum tax from real property taxes on all real property owned by the person up to, but not exceeding a taxable value of $50,000.] The disability shall be certified [to] by (1) a physician licensed under chapter 453 or 460, or both, (2) a qualified out-of--state physician who is currently licensed to practice in the state in which the physician resides, or (3) a commissioned medical officer in the United States military or public health service, engaged in the discharge of one's official duty. Certification for a person who is blind or deaf mad also be made by a licensed optorreetrist or audiol~st as the case may be• Certification shall be on forms prescribed by the department of finance. For disabled veterans, the proof of disability submitted for section 19-73(1) by from the Veterans Administration, [can] ~ be substituted for the [physician's] r wired certification [of disability]. Official documentation from the Social Security Administration [can] ~ also be substituted for the [physician's] required certification [of disability]. (d) Any person [suffering from a temporary or momentary impairment of sight, hearing, or total disability] who is certified as being temporarily blind, deaf, and/or totally disabled shall [be required to] submit an annual certification or recertification, [performed by a qualified audiologist, ophthalmologist, optometrist, otolaryngologist, or licensed physician, as the case maybe, attesting to the continued impairment of sight, hearing, or total disability] as required b~ this section. [1fie] No exemption shall be [disallowed for failure to submit the required annual certification or recertification report] allowed unless the required certification or recertification is submitted. (e) Any person who qualifies for [the] an exemptions identified in subsection (b} or (c) ofJ under this section shall be allowed to apply for only one of the exemptions established in this section. (f) In the case of a lease of Hawaiian homestead land, where either a husband or wife is of non-l-lawaiian descent, either spouse shall be entitled to the blind, deaf, or totally disabled exemption in the same manner as if either spouse was considered the owner thereof, provided proof of marriage is submitted to the director of f Hance. (g) In the event that a person qualifies for the home exemption as provided in section 19-71 and the blind, deaf, or totally disabled exemption as provided in this section, the exemptions shall be granted to the claimant in the fallowing order: the home exemption shall be granted first, then followed by the applicable blind, deaf, or totally disabled exemption on the property claimed as the owner's principal residence. Thereafter, the exemption provided by this section shall be applied to any other property designated by the claimant." SECTION 2. Material to be repealed is bracketed. New material is underscored. In printing this ordinance, the brackets, bracketed material and underscoring need not be included. SECTION 3. If any provision of this ordinance, or the application thereof to any person or circumstance, is held invalid, such 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. This ordinance shall take effect upon its approval. INTRODU B1t~~.-®~ \h U ~r~ CO CIL EMBER, C UNTY OF HAWAII Hilo, Hawaii Date of Introduction: Date of l st Reading: Date 2"d Reading: Effective Date: REfEREPJ~: Corrarra. 742.004