HomeMy WebLinkAboutCOM 0361.002 2012-2014 Margaret Wille rq'------ Phone No. Hilo: (808)961-8027 _
Council Member cP�',.y "•+., Phone No. Waimea: (808)887-2043
District 9-North and South Kohala "",���`� Fax No.: (808) 887-2072
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•�� �.-.•. E-Mail: mwille @co.hawaii.hi.us
HAWAII COUNTY COUNCIL
County of Hawai`i
Hawaii County Building Holomua Center West Hawai`i Civic Center Bldg.A
25 Aupuni Street 64-1067 Mamalahoa Highway,Suite C-5 74-5044 Ane Keohokalole Hwy.
Hilo, Hawaii 96720 Waimea, Hawaii 96743 Kailua-Kona, Hawai`i,96740
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TO: J Yoshimoto, Council Chair
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and Members of the Hawai`i County Council -
FROM: Margaret Wille, Council Member ^)
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DATE: at.eptember 18, 2014
SUBJECT: Proposed Amendment to Bill No. 103; Relating to Real Property Tax
Exemptions for Persons Who are Blind, Deaf, and/or Totally Disabled
Please find attached a proposed amendment to Bill No. 103. The proposed amendment is
illustrated below by Ramseyer format with respect to the contents of Bill No. 103 (material to be
added is underscored). A draft copy of Bill No. 103, Draft 2, is attached with this amendment
incorporated therein.
Bill No. 103 is amended by amending subsection (b) of Section 19-75 (as contained in Section 1
of Bill No. 103)to read as follows:
"(b) Any person who is qualified for the homeowner exemption under section 19-
71(c) and who is certified as blind, deaf, and/or totally disabled as defined in
this section shall be exempt from real property taxes on real property owned and
occupied as the principal home by the person up to, but not exceeding a taxable
value of $50,000. Except that no exemption shall apply to any minimum tax
payable under section 19-90(e) of this chapter."
MW/dh
Att.
Comm. No (O I. 2-
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Serving the Interests of the People of Our Island Ref.To:
Hawai`i County Is An Equal Opportunity Provider And Employer Ref. Date 3 0 71111
AN ORDINANCE AMENDING CHAPTER 19, ARTICLE 10, SECTION 19-75 OF THE
HAWAII COUNTY CODE 1983 (2005 EDITION, AS AMENDED), RELATING TO
REAL PROPERTY TAX EXEMPTIONS FOR PERSONS WHO ARE BLIND, DEAF,
AND/OR TOTALLY DISABLED.
BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAII:
SECTION 1. Chapter 19, article 10, section 19-75 of the Hawai`i County Code 1983
(2005 Edition, as amended) is amended to read as follows:
"Section 19-75. Exemption, persons who are 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 ninety-two
decibels, or such other level as may be updated by American National
Standards Institute (A.N.S.I.), or worse, as certified under this section.
(3) "Totally disabled" means a person who is totally disabled, either
physically or mentally, and who, except for such total disability, would
be able to engage in substantial gainful business or occupation, as
certified under this section.
(b) Any person who is qualified for the homeowner exemption under section 19-
71(c) and who is certified as blind, deaf, and/or totally disabled as defined in
this section shall be exempt from real property taxes on [a11] real property
owned and occupied as the principal home by the person up to, but not
exceeding a taxable value of$50,000. Except that no exemption shall apply to
any minimum tax payable under section 19-90(e) of this chapter.
(c) The disability shall be certified by: (1) a physician licensed under chapter 453
[or 160, or both,] Hawai`i Revised Statutes, (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 may also be made by a licensed
optometrist or licensed audiologist 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) from the Veterans Administration,
may be substituted for the required certification. Official documentation from
the Social Security Administration may also be substituted for the required
. certification.
(d) Any person who is certified as being temporarily blind, deaf, and/or totally
disabled shall submit an annual certification or recertification, as required by
this section. No exemption shall be allowed unless the required certification or
recertification is submitted.
(e) Any person who qualifies for an exemption 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-Hawaiian 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 finance.
[(g) In the event that a person qualifies for the home exemption as provided in
this section, the exemptions shall be granted to the claimant in the following
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 and stricken. New material is
underscored. In printing this ordinance, the brackets, bracketed material, and underscoring
need not be included.
SECTION 3. Severability. 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.
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