HomeMy WebLinkAboutBIL 143 Draft 02 1998-2000 COUNTY OF HAWAII STATE OF HAWAII
BILL NO. 143
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ORDINANCE NO.
AN ORDINANCE AMENDING CHAPTER 19 OF THE HAWAII COUNTY CODE 1983
(1995 EDITION), RELATING TO REAL PROPERTY TAXES.
BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAII:
SECTION 1. Section 19-89 of the Hawaii County Code dealing with real property tax
exemptions is being amended to delete those exemptions under State law that are no longer valid
or should be controlled by the County. These include chapter 186, Hawaii Revised Statutes, tree
farms, which was repealed by the legislature in 1989 and adopted by the County in section 19-78,
Hawaii County Code; chapter 239, which exempts public service companies which pay the
public service company tax to the State in lieu of real property taxes; and chapter 514A, which
grants exemptions to condominiums, which we recognize in section 19-71, Hawaii County
Code.
SECTION 2. Chapter 19, article 10, section 19-89 of the Hawaii County Code 1983
(1995 edition), is amended to read as follows:
Section 19-89. [Exemption] Exemptions for certain Hawaiian Homes
property[.], and other aEencies.
Exemptions from real property taxes as set forth in chapter 53,
chapter 183, [chapter 186,] and chapter 234, [chapter 239 and chapter 514A,]
Hawaii Revised Statutes, and in section 208 of the Hawaiian Homes Commission
Act, and which were enacted prior to November 7, 1978, shall remain in effect
and be recognized by this County in its administration of the real property tax
system, provided, that all references to the director of taxation or the department
of taxation shall now be deemed to refer to the designated representative of the
mayor who shall also be subject to approval by the council. Hawaiian home
lands, as defined in section 201, Hawaii Homes Commission Act, 1920, as
amended, real property, exclusive of buildings, leased and used as a homestead
(houselots, farm lots, and pastoral lots), pursuant to section 207(a) and subject to
the conditions of sections 208 and 216 of the Hawaiian Homes Commission Act,
1920, shall be exempt from real property taxes, except for the minimum tax, and
as provided for by this section. Disposition of Hawaiian home lands for other
than homestead purposes is deemed fully taxable and will not qualify for the
exemption granted by this section. The respective homestead lessee of Hawaiian
home lands shall continue to qualify and receive other personal exemptions,
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provided that claims for the exemptions are timely filed, including the seven-year
limitation on the exemption afforded by section 208 of the Hawaiian Homes
Commission Act, 1920.
SECTION 3. 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 4. 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 declazed to be severable.
SECTION 5. This ordinance shall take effect upon its approval.
INTRODUCED BY: I
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COUNCIL MEMBER, C TY OF HAWAII
Hilo, Hawaii
Date of Introduction:
Date of 1st Reading:
Date of 2nd Reading:
NEFEftEtJGE: Comm. 480.001 _
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