HomeMy WebLinkAboutCOM 0926.001 2018-2020 �'v `'
Phone: (808)323-4277�
Made Medeiros David 4AV )
+ ` ;� 808
Council District 6 Fax: ( ) 329-4786
Portion N S. Kona/Ka`u/Volcano * = Email: maile.david@hawaiicounty.gov
eQFWP,:
HAWAII COUNTY COUNCIL
County of Hawai`i
West Hawai`i Civic Center, Bldg.A
74-5044 Ane Keohokalole Hwy.
Kailua-Kona, Hawai`i 96740
ffJ-.nr
DATE: May 8, 2020
co
TO: Aaron S. Y. Chung, Council Chair -77
and Members of the Hawaii County Council
FROM: III:, aile David, Council Member
IMF Council District 6
RE: Proposed Amendments to Bill No. 169
Please find attached proposed amendments to Bill No. 169. The proposed amendments address
formatting issues and do not make substantive changes to the bill.
The amendments are illustrated below in Ramseyer format with respect to the contents of Bill
No. 169; material to be deleted is bracketed and stricken, material to be added is underscored. A
draft copy of Bill No. 169, Draft 2, is attached with these amendments incorporated.
1. Bill No. 169 is amended by amending Section 1 to read as follows:
"SECTION 1. Chapter 19, Article 6, of the Hawai`i County Code 1983 (2016 Edition, as
amended), is amended by adding a new [subsection] section to read as follows:
"Section 19-46.1 Residential tax rate tiers.
Notwithstanding any provision to the contrary, two tiers of tax
rates for properties classified as residential is established. The tax
rates for the two tiers shall be established by the council in
accordance with section 19-90."
Com*. No. C1 a(12. 1
Serving the Interests of the People of Our Island R,ef:16: . 7 ,•
Hawai`i County Is an Equal Opportunity Provider And Employer Ref. Pate 'J .1a. -.a ._.
2. Bill No. 169 is amended by amending Section 2 to read as follows:
"SECTION 2. Chapter 19, Article 11, Section 19-90, of the Hawai`i County Code 1983
(2016 Edition, as amended), is amended by adding [a new section] subsection (f) to read as
follows:
"(f) Residential tax rate tiers.
(1)Notwithstanding any provision to the contrary, the council shall
establish a separate tax rate each for the residential tier one
property and residential tier two property, as defined below. The
tax rates shall be applied as follows:
[(1)](A) The tax rate established for the residential tier one
property shall be applied to the net taxable real property value
under$2,000,000.
[(2)] (B) The tax rate established for the residential tier two
property shall be applied to the net taxable real property value
of$2,000,000 or more.
(2) For the purposes of this section, "residential tier one property"
shall mean all property, or portions thereof, other than a residential
tier two property, within the residential class. "Residential tier two
property" shall mean a property, or portion thereof, which:
[(1)] (A) Is improved with one or more dwelling units, has a
net taxable real property value of$2,000,000 or more, does
not have a home exemption, and is classified as residential in
consideration of the highest and best use of the land; .
[(2)] (B) Is vacant land that has a net taxable real property
value of$2,000,000 or more, and is classified as residential in
consideration of the highest and best use of the land; or
[(3)] (C) Is a condominium property regime that has a net
taxable real property value of$2,000,000 or more, does not
have a home exemption, and is classified as residential in
consideration of the highest and best use of the land.
(3) The respective tax rate to be applied to any property within the
residential class shall be applied only to the portion used
exclusively as residential, provided the highest and best use of the
land is residential."
3. Bill No. 169 is amended by amending Section 3 to read as follows:
"SECTION 3. [_ . . : --. - '. : :- -:-. -: ' : . - -: . -: ' --.] New [statutory]
material is underscored. In printing this ordinance, the underscoring need not be included."
4. Bill No. 169 is amended by amending Section 4 to read as follows:
"SECTION 4. Severability. If any provision of this [article] ordinance or the application
thereof to any person or circumstance, is held invalid, such invalidity shall not affect other
2
provisions or applications of the [article] ordinance which can be given effect without the invalid
provision or application, and to this end, the provisions of this [article] ordinance are declared to
be severable."
MD/jh
Att.
3
AN ORDINANCE AMENDING CHAPTER 19, OF THE HAWAII COUNTY CODE 1983
(2016 EDITION,AS AMENDED),ARTICLE 6, BY ADDING A NEW SECTION TO
CREATE TWO TIERS FOR THE RESIDENTIAL CLASS; AND ARTICLE 11,
SECTION 19-90, BY ADDING A NEW SECTION AUTHORIZING COUNCIL TO SET
TAX RATES FOR EACH TIER, RELATING TO REAL PROPERTY TAXES.
BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAII:
SECTION 1. Chapter 19, Article 6, of the Hawai`i County Code 1983 (2016 Edition, as
amended), is amended by adding a new section to read as follows:
•
"Section 19-46.1 Residential tax rate tiers.
Notwithstanding any provision to the contrary, two tiers of tax
rates for properties classified as residential is established. The tax
rates for the two tiers shall be established by the council in
accordance with section 19-90."
SECTION 2. Chapter 19, Article 11, Section 19-90, of the Hawai`i County Code 1983
(2016 Edition, as amended), is amended by adding subsection (f) to read as follows:
"(f) Residential tax rate tiers.
(1)Notwithstanding any provision to the contrary, the council shall
establish a separate tax rate each for the residential tier one
property and residential tier two property, as defined below. The
tax rates shall be applied as follows:
(A) The tax rate established for the residential tier one
property shall be applied to the net taxable real property value
under $2,000,000.
(B) The tax rate established for the residential tier two
property shall be applied to the net taxable real property value
of$2,000,000 or more.
(2) For the purposes of this section, "residential tier one property"
shall mean all property, or portions thereof, other than a residential
tier two property, within the residential class. "Residential tier two
property" shall mean a property, or portion thereof, which:
(A) Is improved with one or more dwelling units, has a net
taxable real property value of$2,000,000 or more, does not
have a home exemption, and is classified as residential in
consideration of the highest and best use of the land;
(B) Is vacant land that has a net taxable real property value of
$2,000,000 or more, and is classified as residential in
consideration of the highest and best use of the land; or
(C) Is a condominium property regime that has a net taxable
real property value of$2,000,000 or more, does not have a
home exemption, and is classified as residential in
consideration of the highest and best use of the land.
4
(3) The respective tax rate to be applied to any property within the
residential class shall be applied only to the portion used
exclusively as residential, provided the highest and best use of the
land is residential."
SECTION 3. New material is underscored. In printing this ordinance, the underscoring
need not be included.
SECTION 4. 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 5. This ordinance shall take effect upon approval.
5