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COUNTY OF HAWAII <br />STATE OF HAWAII <br />BILL NO. Bill 169 (2002 -2004) <br />Draft 2 <br />ORDINANCE NO. 05 164 <br />AN ORDINANCE AMENDING CHAPTER 19, OF THE IIAWAI'l COUNTY CODE <br />1983 (2005 EDITION), REAL PROPERTY TAXES, RELATING TO CHARITABLE <br />PURPOSES EXEMPTIONS. <br />BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAII: <br />SECTION 1. The purpose of this measure is to clarify section 19 -77, charitable, <br />etc., purposes, by recognition of Federal income tax 501(c)(3) designation for certain <br />nonprofit organizations. This measure also clarifies documentation requirements for <br />those claiming this exemption. <br />SECTION 2. Chapter 19, article 10, section 19 -77, of the Ilawai'i County Code <br />1983 (2005 Edition), is amended to read as follows: <br />Section 19 -77. Charitable, etc., purposes. <br />(a) There shall be exempt except for the minimum tax from real property taxes real <br />property designated in subsection (b) or (c) and meeting the requirements stated <br />therein, actually and (except as otherwise specifically provided) exclusively used <br />for nonprofit purposes. If an exemption is claimed under one of these subsections <br />(b) and (c), an exemption for the same property may not also be claimed under the <br />other of these subsections. Claimants shall submit to the director of finance <br />documentation from the Internal Revenue Service verifying their exemption <br />status. <br />(b) This subsection applies to property owned in fee simple, leased, or rented for a <br />period of one year or more, by the person using the property for the exempt <br />purposes, hereinafter referred to as the person claiming the exemption. If the <br />property for which exemption is claimed is leased or rented, the lease or rental <br />agreement shall be in force and recorded in the bureau of conveyances. <br />E,xcmption is allowed by this subsection to the following property: <br />(1) Property used for school purposes including: <br />(A) Kindergartens, grade schools, junior high schools, and high <br />schools, which carry on a program of instruction meeting the <br />requirements of the compulsory school attendance law, section <br />[299 9,1 302A -I 132, Hawai'i Revised Statutes, or which are for <br />preschool children who have attained or will attain the age of five <br />