Advocacy Updates

Bill Would Allow Homeowners to Retain Property Tax Exemption During Special Circumstances

Council Member Ann Kobayashi co-authored Bill 77 to ensure homeowners who leave Oahu for sabbaticals or temporary work assignments can still retain their real property tax exemption; the bill is currently being heard in the City Council Budget Committee.

The homeowner would need to provide the city with verification from their employer detailing the work, including the start and end date, and address of the work site. The homeowner is not allowed to rent their Oahu home, and they must move back in within 2 years.

Homeowners who must leave their homes due to damage from natural disasters may also retain their exemption, but they must commit to reoccupying the home at a later date of no more than 2 years. They also need to identify their temporary residence to the city and cannot rent any part of their property.

The city ordinance defines real property owned and occupied as the owner’s principal home as “occupancy” of a home evidenced by 1) occupancy of a home in the city for more than 270 calendar days of a calendar year, 2) registering to vote in the city, 3) being stationed in the city under military orders of the United States, and 4) filing of an income tax return as a resident of the State of Hawaii with a reported address in the city. The director may demand documentation from a property owner applying for an exemption.


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