Report Title:

Counties; Residential Property Tax Discount Program

Description:

Allows the counties to establish a residential property tax discount program for certain homeowners based on the number of years the property taxpayer has resided in the State. Appropriates funds to be matched by the counties to obtain tax software upgrades.

HOUSE OF REPRESENTATIVES

H.B. NO.

2269

TWENTY-THIRD LEGISLATURE, 2006

 

STATE OF HAWAII

 


 

A BILL FOR AN ACT

 

RELATING TO COUNTIES.

 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

SECTION 1. Chapter 46, Hawaii Revised Statutes, is amended by adding a new section to be appropriately designated and to read as follows:

"§46-     Residential property tax discount program; authority to establish. (a) A county may establish a residential property tax discount program that provides residential real property taxpayers with a discount on their property taxes based upon the number of years a residential real property taxpayer has resided in the State and filed a State of Hawaii income tax return. A county may establish procedures and qualifications to participate in its real property tax discount program and determine the amount of the discount; provided that any discount program established by a county shall only apply to the real property tax upon the residential real property in which the real property taxpayer resides.

(b) A real property tax discount program shall be established by ordinance of the legislative body of the respective county."

SECTION 2. There is appropriated out of the general revenues of the State of Hawaii the sum of $        , or so much thereof as may be necessary for fiscal year 2006-2007, as a grant-in-aid to the city and county of Honolulu to upgrade its real property tax computer system so that it may efficiently interface with the state department of taxation's computer system; provided that no moneys shall be expended unless matched on a dollar-for-dollar basis by the city and county of Honolulu.

The sum appropriated shall be expended by the city and county of Honolulu.

SECTION 3. There is appropriated out of the general revenues of the State of Hawaii the sum of $        , or so much thereof as may be necessary for fiscal year 2006-2007, as a grant-in-aid to the county of Hawaii to upgrade its real property tax computer system so that it may efficiently interface with the state department of taxation's computer system; provided that no moneys shall be expended unless matched on a dollar-for-dollar basis by the county of Hawaii.

The sum appropriated shall be expended by the county of Hawaii.

SECTION 4. There is appropriated out of the general revenues of the State of Hawaii the sum of $        , or so much thereof as may be necessary for fiscal year 2006-2007, as a grant-in-aid to the county of Maui to upgrade its real property tax computer system so that it may efficiently interface with the state department of taxation's computer system; provided that no moneys shall be expended unless matched on a dollar-for-dollar basis by the county of Maui.

The sum appropriated shall be expended by the county of Maui.

SECTION 5. There is appropriated out of the general revenues of the State of Hawaii the sum of $        , or so much thereof as may be necessary for fiscal year 2006-2007, as a grant-in-aid to the county of Kauai to upgrade its real property tax computer system so that it may efficiently interface with the state department of taxation's computer system; provided that no moneys shall be expended unless matched on a dollar-for-dollar basis by the county of Kauai.

The sum appropriated shall be expended by the county of Kauai.

SECTION 6. New statutory material is underscored.

SECTION 7. This Act shall take effect on July 1, 2006.

INTRODUCED BY:

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