The URL can be used to link to this page

Home My WebLink AboutORD 2025-070 2024-2026�J"�G Of H?�ii COUNTY OF HAWAI`I STATE OF HAWAII r' BILL NO. 38 (DRAn 4) ORDINANCE NO. 25 70 AN ORDINANCE AMENDING CHAPTER 19, ARTICLE 13, OF THE HAWAPI COUNTY CODE 1983 (2016 EDITION, AS AMENDED), RELATING TO REAL PROPERTY TAX CREDITS. BE IT ORDAINED BY THE COUNCIL OF THE COUNTY OF HAWAI`I: SECTION 1. Chapter 19, article 13, of the Hawaii County Code 1983 (2016 Edition, as amended), is amended to read as follows: "Article 13. Tax Credits. Section 19-104. Solar water heater tax credit established. (a) An owner of real property that has a single-family dwelling, accessory dwelling unit, farm dwelling, duplex, or double -family dwelling unit(s) and who installs a solar water heater on the owner's property on or after January 1, 2008, shall be entitled to a one-time tax credit per tax map key of up to $1,000 [under this a4•t;nla against !he ownef's veal et4y tali liability,e*eept f r,y, 4 r the 1 W0 ,11 pr-apet4y taxes]. (b) This tax credit shall not be available for the installation of a solar water heater that is required by law. (c) [The efedit shall be elaimed against real property tax liability for the tax yea entitle the owner to a eredit only for- the siiigle iax yeaf. Thefe shall be ne ea"eve tux--et,�.] An owner claiming; a tax credit under this section shall do so no later than the last day of Seotember• orecedinia the tax year for which the credit would be applied. Section 19- Private road tax credit established, (a) An owner of real property is entitled to a tax credit under this section; provided that: 1 The owner receives a home exemption for the ro err (2) The only legal vehicular access to the property is by private roadwa• that not controlled or restricted by a gate, (3) The maintenance, repair, and improvement of the private roadway is carried out and the cost therefor is borne by a road maintenance organization; and 4 During the calendar ear preceding the tax year for which the credit may be applied, the owner paid no less than 75 to the road maintenance organization for road maintenance, repair, or improvement purposes. (b) The amount of the credit shall be equal to the lesser of $250 or the amount paid under subsection (a)(4). c No later than the last day of September, a road maintenance or anization shall report to the director all pgyments qualifying under subsection a)ffl in a format prescribed by the director, including; ) The name of the owner; (2) The tax map key of the proper 3 The amount paid by the owner• and d Other receipts, statements or documentation as the director may require. d As used in this section "road maintenance organization" means a homeowners' association, road maintenance corporation, or other not -for -profit entity re isg tered and in good standing; with the State and that is organized and responsible for the maintenance, repair, or improvement of a private roadway_ Section 19- Private road tax credit reports. (a) The director shall prepare and submit an annual report to the council no later than 1 March 31 of each year. The resort shall include, but not be limited to, the number of private road tax credits claimed and approved during the preceding calendar year, the total dollar amount of tax credits granted, and any findings or observations regarding_program implementation. (b) The direction shall submit a detail report on the program for council review at least once every five years after the effective date of this ordinance to determine whether the program continues to serve its intended purpose and whether than es are warranted. Section 19-105. Administration. (a) The difeeter shall deterfnine the eligibility of the owner for the tax er-edit upo review afid ver-ifieafien that the E)Ymef has installed a selaf water- heater- e owner's prop !h\ The awiier shall file an plieatio with the depaAffle t ,OF F:.,.,nee , ,. b,�e ! The dire ,ter shall .,.-Iopt rules hayitig the f . e and effect oflaw for the suv administffifien siffipleffientation, and enfbreement of this •] Upon determination that an owner is eligible for a tax credit under this article, the director shall apply the credit against the claimant's real property tax liability, except for the minimum tax, in the amount for which the claimant is eligible, but in no case may credit in excess of the claimant's liability be refunded or carried over to a subsequent tax year. " SECTION 2. Material to be repealed is bracketed and stricken. New material is underscored. In printing this ordinance, the brackets, bracketed and stricken 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 meld invalid, the invalidity does 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 severable. 2 SECTION 4. This ordinance shall take effect on January 1, 2026; provided that this ordinance, except for amendments to sections 19-104 and 19-105 of the Hawaii County Code 1983 (2016 Edition, as amended) made herein, shall be repealed on January 1, 203T Hilo , Hawai`i Date of Introduction: August: 20, 2025 Date 6f 1st Reading; August 20, 2025 Date of 2nd Reading: October 8, 2025 Effective Date: January I., 2026 REFERENOE Gomm. 203.24 lea 1M��#111iMt�1�71•�i COUNCIL MUMBER, COUNTY OF HAWAVI 3 .. OFFICE OF THE COUNTY CLERK County of Hawaii Hilo _,� Hawaii Introduced By: Matt Kaneali' i-Kleinfelder Date Introduced: August 20, 2025 First Reading: August 20, 2025 Published: August 29, 2 0 2 5 REMARKS: Second Reading: To Mayor: ____ Returned: October 24, 2025 Effective: January 1, 2026 Published: November 7, 2025 October 8, 2025 October 20, 2025 RE, MARKS: POSTPONED: September 3, 2025 September 17, 2025: Amended and held over pursuant to Council Rule 23 (1) (d) (Draft 2) ROLL CALL VOTE AYES NOES ABS EX Galiniba X Hustace X Inaba X Kagiwada X Kaneati`i-Kleinfelder X Kierkiewicz X Kimball X Onishi X V illegas X 8 1 0 0 (Draft 4) ROLL CALL VOTE AYES NOES ABS EX Galimba X Hustace X Inaba X Kagiwada X Mneah' i-Kleinfelder X Kierkiewicz x Kimball X Onishi X Villegas X 9 0 0 0 1 DO HEREBY CERTIFY that the foregoing BILL lvas adopted by the County Council published cis indicated above. Appr��Disapp'oi,ed this 2*1h day Of— , 20 a5 MAYOR, COUNTY OF HAWAI `I COUNCIL CHAIRPERSON NTY CLERK Bill No.: 38 (Draft 4) Reference: C-203.24/FC-77 Ord No.: 25 70