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Home My WebLink AboutBIL 1044 Draft 01 1980-1984ORDINANCE Intr. By: SCHUTTE Re: Incr, e Home Exemption for Real Prop y Taxes Refer: Reten. MB No. Bill 1044: Amends Section 19-71, Article 10, Chapter 19 of the Hawaii County Code, relating to increasing the home exemption for real property taxes. 1st Reading: December 6, 1983 2473-24/ AYES: 9 (NOTE: Bill sent to HSAC/RPT Committee on December 13, 1983) BILL NO. 1044 COUNTY OF HAWAII - STATE OF HAWAII ORDINANCE NO. A BILL FOR AN ORDINANCE TO AMEND SECTION 19-71, ARTICLE 10, CHAPTER 19 OF THE HAWAII COUNTY CODE., AS AMENDED, RELATING TO INCREASING THE HOME EXEMPTION FOR REAL PROPERTY TAXES. BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAII: SECTION 1. Purpose. The purpose of this bill is to raise the home exemption for real property from $20,000 to $30,000. The increase in the home exemption is necessary to offset the accelerated assessments that have occurred since the last home exemption adjustments established in 1976. Market activity indicates that real property assessments will not increase by substantial margins, thus the recommended adjustment to the home exemption should be appropriate for several years to come. SECTION 2. Section 19-71, Article 10, Chapter 19, is hereby amended to read as follows: Sec. 19-71. 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 exempt only to the following extent from property taxes: (1) Totally exempt where the value of a property is not in excess of [$20,000;] $30,000; (2) Where the value of the property is in excess of [$20,000] $30,000, the exemption shall be the amount of [$20,000.] $30,000. 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 more 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 claimed; (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 person living on premises, a portion of which is used for commercial 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 commercial purposes, or the packing and processing for such purposes, of flowers, plants, or foliage, shall not affect the exemptions 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 common by two or more individuals is not qualified to receive an exemption, such disqualification shall not affect the eligibility for an exemption or exemptions of the remaining 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: Age of Taxpayer 60 years of age or over but not 70 years of age or over 70 years of age or over Multiple To Be Used In Computing Home Exemption Amount 2.0 2.5 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 provisions of subsection (a) has been granted shall be entitled to the applicable multiple of home exemption set forth above when at least one of the spouses qualifies each year for the applicable multiple of home exemption. 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. In the event that any portion of this ordinance is declared invalid, such invalidity shall not affect the other parts of this ordinance. IWZ SECTION 5. This ordinance shall take effect upon the adoption of this language by three counties. Introduced by: NCIL MEMBER, COUNTY OF HAWAII Hilo, Hawaii Date of Introduction: December 6, 1983 Date of lst Reading: December 6, 1983 Date of 2nd Reading: Effective Date: -3- Hilo,, Hawaii Date:', FIRST READING AYES NOES A/E Dahlberg X A/E De Luz De Luz Domingo X Fujii Domingo Hale X Kawahara Fujii X Lai Hale X Schutte Chr. Yamashiro Kawahara X - L___ Lai _—i Schutte X Chr. Yamashiro X 9 0 0 Publication Date: DEC Date: SECOND & FINAL READING Dahlberg AYES NOES A/E De Luz Domingo Fujii Hale Kawahara Lai Schutte Chr. Yamashiro - L___ -1 _—i Publication Date: We do hereby certify that the foregoing BILL was adopted by the County Council and published as indicated above. Approved/Disapproved this day of 19 Council Chairman County Cler Bill No. 1044 Reference: C-1418 Mayor, County of Hawaii M.B. No. Ord. No. Bill 1044 - 1983 A BILL FOR AN ORDINANCE TO AMEND SECTION 19-71, ARTICLE 10, CHAPTER 19 OF THE HAWAII COUNTY CODE, AS AMENDED, RELATING TO INCREASING THE HOME EXEMPTION FOR REAL PROPERTY TAXES. This Bill amends Section 19-71, Article 10, Chapter 19 of the Hawaii. County Code, relating to increasing the home exemption for real property taxes. Date Introduced: December 6, 1983 Copies of the foregoing Bill, in full, are on file in the Office of the County Clerk for use and examination by the public. I hereby certify that the foregoing Bill passed first reading at the meeting of the County Council on December 6, 1983, by the following aye and no vote: Bill 1044-1983 AYES: Councilmen Dahlberg, De Luz, Domingo, Fujii, Hale, Kawahara, Lai, Schutte and Chairman Yamashiro - 9. NOES: None. ABSL FOR AN OR - DI NANCE TO AMEND SECTION 19-11, ARTICLE 10, CHAPTER 19 OF THE HAWAII COUNTY CODE, AS AMENDED, RELATING TO INCREASING THE HOME EXEMPTION FOR REAL PROPERTY TAXES. This Bill amends Section 19- 71, Article 10, Chapter 19 of the Hawaii County Code, relating to increasing the home exemption for real property taxes. Date Introduced: December 6, 1983 Copies of the foregoing Bill, in full, are on file in the Office of the County Clerk for use and examination by the public. I hereby certify that the foregoing Bill passed first reading at the meeting of the County Council on December 6, 1983, by the following aye and no vote: AYES: Councilmen Dahlberg, De Luz, Domingo, Fujii, Hale, Kawahara, Lai, Schutte and Chairman Yamashirc, --9. NOES. None. YASUKI ARAKI DEP. COUNTY CLERK COUNTY OF HAWAII f835HawaiiTribune - Herald: Dec. 11, 1983) M -aU4'L- -iCOUTT' CLERK COUNTY OF HAWAII 3 December 13, 1983 Mr. Stephen K. Yamashiro Chairman, Hawaii State Association of Counties Real Property Tax Committee 25 Aupuni Street Hilo, Hawaii 96720 RE: Bill 1044 - Relating to Increasinc the Home Exemption for Real Property Taxes This is to inform you that at the County Council meeting of December 6, 1983, the above-mentioned bill passed 1st reading. C�B`. Le as i g P COUNTY CLERK