Property tax break for deployed military members

A. An individual serving in the armed forces of the United States at any time during a tax year in an area designated by law, the Governor of the State of Hawaiʻi, or the President of the United States by executive order, as a combat zone or hazardous duty area, or in direct support of military operations in a combat zone or hazardous duty area, shall be entitled to a full exemption on the assessed value of real property that is owned by the individual and which was granted a home exemption pursuant to section 3.48.450 . B. The exemption shall be applied to the assessment made for the tax year for which a claim for exemption is submitted and granted, provided that the minimum real property tax shall be paid in accordance with section 3.48.590 . The individual may be granted an exemption for a tax year even if the individual is only deployed for part of that tax year. If the individual has already paid real property taxes for the tax year and an exemption has been granted for that tax year, the individual may request a refund of such real property taxes paid in excess of the minimum real property tax, or request that the director apply such refund to future real property taxes that will become due and owing. C. The individual shall submit to the director proof of deployment for the tax year for which the exemption is sought. Such proof shall include, but not be limited to, official orders issued to the individual by the State of Hawaiʻi or United States Department of Defense that state the date of deployment and duration thereof. D. The exemption shall be applied in addition to any other exemption provided by sections 3.48.450 through 3.48.485 . E. For the purpose of this section, spouses who own property on which a home exemption has been granted pursuant to section 3.48.450 , shall be entitled to this exemption when at least one of the spouses qualifies for this exemption. If spouses have been granted a home exemption apportioned between each of their respective homes in accordance with section 3.48.450 (B)(4), only the spouse who has been deployed shall qualify for the exemption provided by this section. (Ord. 3458 § 3, 2007)