Council Bills and Resolutions Text(Back | View Word Processing version to see any attachments)
RELATING TO REAL PROPERTY TAXATION.
BE IT ORDAINED by the People of the City and County of Honolulu:
SECTION 1. Purpose. The purpose of this ordinance is to provide an exemption
from real property taxes on the building improvements for a period of one
year on all new construction which achieves a LEED" Certification.
LEED" or Leadership in Energy and Environmental Design, is a rating system established
through a national consensus-based approach by the U.S. Green Building Council, a non-profit
building industry organization based in Washington, D.C., to define building practices that promote
integrated, whole-building design practices, energy and water efficiency, and indoor environmental quality, by
establishing a common standard of measurement. LEED" provides a complete framework for assessing
building performance and meeting sustainability goals. By providing a tax incentive for LEED"
certified buildings, the City and County of Honolulu will promote integrated, whole-building design
practices, energy and water efficiency, and indoor environmental quality while increasing worker productivity.
SECTION 2. Chapter 8, Article 10, Revised Ordinances of Honolulu, 1990, as amended,
is amended by adding a new section to be appropriately designated by the
revisor of ordinances and to read as follows:
Sec. 8-10.___ Exemption Green Building Standards Incentives.
Sec. 810.1 Cl aims for certain exemptions.
(b) A claim for exemption, once allowed, shall have continuing effect until:
(1) The exemption is disallowed;
(2) The assessor voids the claim after first giving notice (either to the claimant
or to all claimants in the manner provided for by this chapter) that
the claim or claims on file will be voided on a certain date,
not less than 30 days after such notice;
(3) The fiveyear period for exemption, as allowed in Section 810.11, expires; or
(4) The report required by subsection (d) is made.
(c) A claimant may file a claim for exemption even though there is on
file and in effect a claim covering the same premises, or a claim
previously filed and disallowed or otherwise voided. However, no such claim shall be
filed if it is identical with one already on file and having continuing
effect. The report required by subsection (d) of this section may be accompanied
by or combined with a new claim.
(d) The owner of any property which has been allowed an exemption under Sections
810.4, 810.6 through 810.11, 810.24, 8-10.27, 8-10.29, or 8-10. has a duty to
report to the assessor within 30 days after such owner or property ceases
to qualify for such an exemption for, among others, the following reasons:
(1) The ownership of the property has changed;
(2) A change in the facts previously reported has occurred concerning the occupation, use
or renting of the premises, buildings or other improvements thereon; or
(3) A change in status has occurred which affects the owner's exemption.
Such report shall have the effect of voiding the claim for exemption previously
filed, as provided in subsection (b)(4) of this section. The report shall be
sufficient if it identifies the property involved, states the change in facts or
status, and requests that the claim for exemption previously filed be voided.
In the event the property comes into the hands of a fiduciary who
is answerable as provided for by this chapter, the fiduciary shall make the
report required by this subsection within 30 days after the assumption of the
fiduciary's duties or within the time otherwise required, whichever is later.
A penalty shall be imposed for the failure to make the report required
by this subsection. The amount of the penalty shall be the lesser of:
(A) $200.00 for each year that the change in facts remains unreported; or
(B) the amount of the taxes due for the property computed without the
claim for exemption as of October 1st immediately preceding the tax year in
which the report was due. In addition to this penalty, the taxes due
on the property plus any additional penalties and interest thereon shall be a
paramount lien on the property as provided for by this chapter.
(e) If the assessor is of the view that, for any tax year, the
exemption should not be allowed, in whole or in part, the assessor may
at any time within five years of October 1st of that year disallow
the exemption for that year, in whole or in part, and may add
to the assessment list for that year the amount of value involved, in
the manner provided for by this chapter for the assessment of omitted property.
SECTION 3. New ordinance material is underscored. When revising, compiling or printing this
ordinance for inclusion in the Revised Ordinances of Honolulu, the revisor of ordinances
need not include the underscoring.
SECTION 4. This ordinance shall take effect upon its approval.
DATE OF INTRODUCTION:
APPROVED AS TO FORM AND LEGALITY:
Deputy Corporation Counsely
APPROVED this day of , 20 .
JEREMY HARRIS, Mayor
City and County of Honolulu
Bills and Resolutions