What counts as a home for the property tax exemption

A. For the purpose of sections 3.48.450 through 3.48.460 "home" includes: 1. The entire homestead when it is occupied by the taxpayer as such; 2. A residential building on land held by the lessee or the lessee's successor in interest under a lease for a term of five years or more for residential purposes and owned and used as a residence by the lessee or the lessee's successor in interest, where the lease and any extension, renewal, assignment, or agreement to assign the lease have been duly entered into and recorded prior to January 1 preceding the tax year for which the exemption is claimed, and whereby the lessee agrees to pay all taxes during the term of the lease; 3. An apartment which is a living unit, held under a proprietary lease by the tenant thereof, in a multi-unit residential building on land held by a cooperative apartment corporation, of which the proprietary lessee of such living unit is a stockholder, under a lease for a term of five years or more for residential purposes and which apartment is used as a residence by the lessee-stockholder, where the lease and any extension or renewal have been duly entered into and recorded prior to January 1 preceding the tax year for which the exemption is claimed, and whereby the lessee-stockholder agrees to pay all taxes during the term of the lease; provided, that: a. The exemption shall not be allowed in respect to any cooperative apartment unit where the owner of the cooperative apartment unit claims exemption on a home or other cooperative apartment unit; and b. The owner or owners of a cooperative apartment building or premises shall not be permitted exemptions where married persons who own a cooperative apartment unit own separate cooperative apartment units or separate homes owned by each of them, unless they are living separate and apart; and provide a copy of a decree of separation from the appropriate court having jurisdiction that shall be in effect prior to the effective date of the exemption; and each file a separate income tax return as a resident of the State of Hawaiʻi with a reported address in the County the year prior to the effective date of the exemption, in which case the owner of the cooperative apartment or premises shall be entitled to one-half of one exemption. 4. An apartment in a multi-unit apartment building which is occupied by the owner of the entire apartment building as the owner's residence; provided, that: a. The exemption shall not be allowed in respect to any apartment owner who claims any other home exemption; and b. Married persons who own the aforementioned type of apartment shall not be permitted an exemption of separate homes unless they are living separate and apart; and provide a copy of a decree of separation from the appropriate court having jurisdiction that shall be in effect prior to the effective date of the exemption; and each file a separate income tax return as a resident of the State of Hawaiʻi with a reported address in the County the year prior to the effective date of the exemption, in which case they shall be entitled to one exemption, to be apportioned equally between each of their respective homes. 5. That portion of a residential duplex and that portion of land appurtenant to the duplex which are occupied by the owner of the duplex and land as the owner's residence; provided, that: a. The exemption shall not be allowed in respect to any duplex owner who claims any other home exemption; b. The portion of the appurtenant land shall not be exempt unless owned in fee by the duplex owner; and c. Married persons who own the duplex shall not be permitted an exemption for separate homes unless they are living separate and apart; and provide a copy of a decree of separation from the appropriate court having jurisdiction that shall be in effect prior to the effective date of the exemption; and each file a separate income tax return as a resident of the State of Hawaii with a reported address in the County the year prior to the effective date of the exemption, in which case they shall be entitled to one exemption to be apportioned equally between each of their respect homes. 6. Premises held under an agreement to purchase the same for a home, where the agreement has been duly entered into and recorded prior to January 1 preceding the tax year for which the exemption is claimed, whereby the purchaser agrees to pay all taxes while purchasing the premises; 7. An apartment which is a living unit, held under a lease by the tenant thereof, is a multi-unit residential building used for retirement purposes under a lease for a term to last during the lifetime of the lessee and the lessee's surviving spouse and which apartment is used as a residence by the lessee and the lessee's surviving spouse, and where the apartment unit reverts back to the lessor upon the death of the lessee and the lessee's surviving spouse, and where the lessee has been duly entered into and recorded prior to January 1 preceding the tax year for which the exemption is claimed, and whereby the lessee agrees to pay all taxes during the term of the lease. B. The subletting of the taxpayer of not more than one room to a tenant shall not affect the exemption provided for by sections 3.48.450 through 3.48.465. C. As used in sections 3.48.190B, 3.48.410 through 3.48.435 and 3.48.450 through 3.48.465, "lease" shall be deemed to include a sublease, and "lessee" shall be deemed to include a sublessee. (Ord. No. 4197, § 2, 2015; Ord. 1076 § 3 (part), 1980: prior code § 6-1.72)