CITY AND COUNTY OF HONOLULU

Important

Information

Important

Important

Information

Information

Information

Information

Information

provided

provided

provided

in the

in

in the

the

application

application

application

andand

and

supporting

supporting

supporting

documents

documents

documents

must

must

must

be be

complete

be complete

complete

andand

and

accurate.

accurate.

accurate.

Erroneous

Erroneous

Erroneous

or incomplete

or

or incomplete

incomplete

information

information

information

maymay

may

result

result

result

in disqualification

in

in disqualification

disqualification

andand

and

prevent

prevent

prevent

the the

the

applicant

applicant

applicant

from

from

from

receiving

receiving

receiving

the the

the

realreal

real

property

property

property

tax tax

credit.

tax credit.

credit.

Applications

Applications

Applications

filedfiled

filed

by September

by

by September

September

30, 30,

30,

2014

2014

2014

will will

will

be used

be

be used

used

to apply

to

to apply

apply

realreal

real

property

property

property

tax tax

tax

credits

credits

credits

to real

to

to real

real

property

property

property

taxes

taxes

taxes

duedue

due

JulyJuly

July

1, 2015

1,

1, 2015

2015

to June

to

to June

June

30, 30,

30,

2016.

2016.

2016.

YouYou

You

must

must

must

notify

notify

notify

the the

the

Dept.

Dept.

Dept.

of Budget

of

of Budget

Budget

andand

and

Fiscal

Fiscal

Fiscal

Services,

Services,

Services,

Div.Div.

Div.

of Treasury,

of

of Treasury,

Treasury,

TaxTax

Tax

Relief

Relief

Relief

Section

Section

Section

immediately

immediately

immediately

if the

ifif the

the

Eligibility

Eligibility

Eligibility

Requirements

Requirements

Requirements

listed

listed

listed

under

under

under

¡°Who

¡°Who

¡°Who

Should

Should

Should

FileFile

File

an an

an

Application¡±,

Application¡±,

Application¡±,

are are

are

no no

longer

no longer

longer

metmet

met

or ifor

orthe

ifif the

the

titletitle

title

to the

to

to the

the

property

property

property

hashas

has

been

been

been

transferred.

transferred.

transferred.

Failure

Failure

Failure

to provide

to

to provide

provide

proper

proper

proper

notification

notification

notification

maymay

may

result

result

result

in the

in

in the

the

revocation

revocation

revocation

of the

of

of the

the

realreal

real

property

property

property

tax tax

tax

credit

credit

credit

andand

and

other

other

other

penalties.

penalties.

penalties.

Applicants

Applicants

Applicants

will will

will

be notified

be

be notified

notified

in writing

in

in writing

writing

by December

by

by December

December

31, 31,

31,

2014

2014

2014

if their

ifif their

their

application

application

application

is denied

is

is denied

denied

andand

and

will will

will

have

have

have

the the

the

right

right

right

to appeal.

to

to appeal.

appeal.

Penalties

Penalties

Penalties

(ROH)

(ROH)

(ROH)

Section

Section

Section

8-13.5.

8-13.5.

8-13.5.

(a) (a)

(a)

AnyAny

Any

person

person

person

whowho

who

(1) (1)

files

(1) files

files

a fraudulent

aa fraudulent

fraudulent

application

application

application

or or

or

attests

attests

attests

to any

to

to any

any

false

false

false

statement

statement

statement

withwith

with

the the

the

intent

intent

intent

to defraud

to

to defraud

defraud

the the

the

citycity

city

or evade

or

or evade

evade

the the

the

payment

payment

payment

of real

of

of real

real

property

property

property

taxes

taxes

taxes

or any

or

or any

any

partpart

part

thereof:

thereof:

thereof:

Or (2)

Or

Or (2)

in

(2)any

in

in any

any

manner

manner

manner

intentionally

intentionally

intentionally

deceives

deceives

deceives

or attempts

or

or attempts

attempts

to deceive

to

to deceive

deceive

the the

the

city,city,

city,

shallshall

shall

be guilty

be

be guilty

guilty

of aof

of

violation

aa violation

violation

andand

and

be subject

be

be subject

subject

to ato

tocriminal

aa criminal

criminal

finefine

fine

of of

not

of not

not

more

more

more

thanthan

than

$2,000,

$2,000,

$2,000,

in in

addition

in addition

addition

to to

being

to being

being

responsible

responsible

responsible

for for

for

paying

paying

paying

anyany

any

outstanding

outstanding

outstanding

taxes,

taxes,

taxes,

interest

interest

interest

andand

and

penalties.

penalties.

penalties.

(b) (b)

During

(b) During

During

the the

the

tax tax

tax

yearyear

year

for for

which

for which

which

a tax

aa tax

tax

credit

credit

credit

waswas

was

granted

granted

granted

to an

to

to owner

an

an owner

owner

of property

of

of property

property

pursuant

pursuant

pursuant

to this

to

to this

this

article,

article,

article,

if the

ifif the

the

owner

owner

owner

failsfails

fails

to notify

to

to notify

notify

the the

the

citycity

city

within

within

within

30 days

30

30 days

days

thatthat

that

the the

the

requirements

requirements

requirements

of (ROH)

of

of (ROH)

(ROH)

Section

Section

Section

8-13.2

8-13.2

8-13.2

(a) (a)

are

(a) are

are

no longer

no

no longer

longer

met,

met,

met,

in addition

in

in addition

addition

to the

to

to the

the

consequences

consequences

consequences

provided

provided

provided

in ROH

in

in ROH

ROH

Section

Section

Section

8-13.6,

8-13.6,

8-13.6,

the the

the

owner

owner

owner

shallshall

shall

be subject

be

be subject

subject

to ato

to

fine

aa fine

fine

of $200.

of

of $200.

$200.

SEND

SEND

COMPLETED

COMPLETED

TAX

TAX

RELIEF

RELIEF

APPLICATION

APPLICATION

BYBY

SEPTEMBER

SEPTEMBER

30,

30,

2014

2014

TO:

TO:

CITY

CITYAND

ANDCOUNTY

COUNTY

OF

OFHONOLULU

HONOLULU

TAX

TAX

TAX

RELIEF

RELIEF

RELIEF

SECTION

SECTION

SECTION

Department

Department

Department

of of

of

Budget

Budget

Budget

and

and

and

Fiscal

Fiscal

Fiscal

Services

Services

Services

Division

Division

Division

of of

of

Treasury

Treasury

Treasury

530

530

530

South

South

South

King

King

King

St.St.

St.

Room

Room

Room

115

115

115

Honolulu,

Honolulu,

Honolulu,

HIHI

HI96813

96813

96813

DEPARTMENT

DEPARTMENT

DEPARTMENT

OFOF

OF

BUDGET

BUDGET

BUDGET

AND

AND

AND

FISCAL

FISCAL

FISCAL

SERVICES

SERVICES

SERVICES

DIVISION

DIVISION

DIVISION

OFOF

OF

TREASURY

TREASURY

TREASURY

ACCOUNTS

ACCOUNTS

ACCOUNTS

RECEIVABLE

RECEIVABLE

RECEIVABLE

BRANCH

BRANCH

BRANCH

TAX

TAX

TAX

RELIEF

RELIEF

RELIEF

SECTION

SECTION

SECTION

OrOr

Drop

Drop

Off

Off

Application

Application

At:

At:

TAX

TAX

TAX

RELIEF

RELIEF

RELIEF

SECTION

SECTION

SECTION

Department

Department

Department

of of

of

Budget

Budget

Budget

and

and

and

Fiscal

Fiscal

Fiscal

Services

Services

Services

Division

Division

Division

of of

of

Treasury

Treasury

Treasury

Standard

Standard

Standard

Financial

Financial

Financial

Building

Building

Building

715

715

715

South

South

South

King

King

King

St.St.

St.

Room

Room

Room

505

505

505

Honolulu,

Honolulu,

Honolulu,

HIHI

HI96813

96813

96813

Revocation

Revocation

of

of Credit

Credit

(ROH)

(ROH)

Section

Section

8-13.6.

8-13.6.

During

During

the

tax

year

for which

which

aa tax

tax

credit

credit

is

Revocation

of Credit

(ROH)

Section

8-13.6.

During

the the

tax tax

yearyear

for for

which

a tax

credit

is is

granted

granted

granted

pursuant

pursuant

pursuant

to this

to

to this

this

article

article

article

if: if:

if:

(a) (a)

(a)

TitleTitle

Title

to the

to

to the

the

property

property

property

is transferred

is

is transferred

transferred

to ato

tonew

aa new

new

owner

owner

by

gift,

sale,

sale,

devise,

devise,

operation

operation

of law,

law,

or otherwise,

otherwise,

except

except

when

when

title

is

owner

by by

gift,gift,

sale,

devise,

operation

of of

law,

or or

otherwise,

except

when

titletitle

is is

transferred

transferred

toqualified

aa qualified

qualified

surviving

surviving

spouse,

spouse,

or

or (b)

(b)

The

requirements

requirements

of

of Section

Section

8-13.2

8-13.2

transferred

to ato

surviving

spouse,

or (b)

TheThe

requirements

of Section

8-13.2

(a)

are

no

longer

longer

met,

met,

then

the

credit

credit

shall

shall

be revoked

revoked

and

the

owner

owner

shall

owe

(a) (a)

are are

no no

longer

met,

thenthen

the the

credit

shall

be be

revoked

andand

the the

owner

shallshall

oweowe

property

property

property

taxes

taxes

taxes

in the

in

in the

the

amount

amount

amount

of the

of

of the

the

tax tax

tax

credit.

credit.

credit.

TheThe

The

additional

additional

additional

taxes

taxes

taxes

shallshall

shall

be billed

be

be billed

billed

andand

and

shall

be

be deemed

deemed

delinquent

delinquent

ifif not

not

paid

within

within

30

30 days

days

after

after

the

date

of

of mailing

mailing

of

of the

the

shallshall

be deemed

delinquent

if not

paidpaid

within

30 days

after

the the

datedate

of mailing

of the

tax

bill,

orthe

ifif the

the

credit

credit

is

is revoked

revoked

within

within

the

tax

year

for which

which

the

credit

credit

was

granted,

granted,

tax tax

bill,bill,

or ifor

credit

is revoked

within

the the

tax tax

yearyear

for for

which

the the

credit

waswas

granted,

within

within

30 days

days

after

after

the

date

of

of mailing

mailing

of

of the

the

tax

bill,

or

or on

on

or

or before

before

the

next

within

30 30

days

after

the the

datedate

of mailing

of the

tax tax

bill,bill,

or on

or before

the the

nextnext

installment

installment

installment

date,

date,

date,

if any,

ifif any,

any,

for for

such

for such

such

taxes,

taxes,

taxes,

whichever

whichever

whichever

is later.

is

is later.

later.

REAL

REALPROPERTY

PROPERTY

TAX

TAXCREDIT

CREDITFOR

FOR

HOMEOWNERS

HOMEOWNERS

Privacy

Privacy

Privacy

Notification

Notification

Notification

TheThe

The

principal

principal

principal

purpose

purpose

purpose

for for

requesting

for requesting

requesting

information

information

information

is tois

isadminister

to

to administer

administer

the the

the

RealReal

Real

Property

Property

Property

TaxTax

Tax

Credit

Credit

Credit

for for

Homeowners,

for Homeowners,

Homeowners,

an ordinance

an

an ordinance

ordinance

of the

of

of the

the

CityCity

City

& County

&

& County

County

of Honolulu.

of

of Honolulu.

Honolulu.

TheThe

The

applicant¡¯s

applicant¡¯s

applicant¡¯s

social

social

social

security

security

security

number

number

number

must

must

must

be be

be

included

included

included

to provide

to

to provide

provide

proper

proper

proper

identification

identification

identification

to permit

to

to permit

permit

processing

processing

processing

of the

of

of the

the

application

application

application

andand

and

to efficiently

to

to efficiently

efficiently

administer

administer

administer

the the

the

tax tax

tax

credit

credit

credit

program.

program.

program.

Furnishing

Furnishing

Furnishing

all of

all

allthe

of

of the

the

appropriate

appropriate

appropriate

information

information

information

requested

requested

requested

on the

on

on the

the

forms

forms

forms

andand

and

accompanying

accompanying

accompanying

instructions

instructions

instructions

is required

is

is required

required

to to

enable

to enable

enable

the the

the

Director

Director

Director

of of

Budget

of Budget

Budget

andand

and

Fiscal

Fiscal

Fiscal

Services

Services

Services

to to

to

determine

determine

determine

eligibility.

eligibility.

eligibility.

Failure

Failure

Failure

to furnish

to

to furnish

furnish

the the

the

specified

specified

specified

information

information

information

requested

requested

requested

on the

on

on the

the

forms

forms

forms

maymay

may

result

result

result

in the

in

in the

the

denial

denial

denial

of the

of

of the

the

application,

application,

application,

delay

delay

delay

in the

in

in the

the

approval

approval

approval

of the

of

of the

the

property

property

property

tax tax

tax

credit,

credit,

credit,

or other

or

or other

other

disadvantage

disadvantage

disadvantage

to the

to

to the

the

applicant.

applicant.

applicant.

Information

Information

Information

furnished

furnished

furnished

on on

the

on the

the

claim

claim

claim

for for

for

tax tax

tax

credit

credit

credit

maymay

may

be be

transferred

be transferred

transferred

to other

to

to other

other

governmental

governmental

governmental

agencies

agencies

agencies

as authorized

as

as authorized

authorized

by by

law.

by law.

law.

Individuals

Individuals

Individuals

have

have

have

the the

the

right

right

right

to review

to

to review

review

their

their

their

ownown

own

records

records

records

maintained

maintained

maintained

by by

the

by the

the

Dept.

Dept.

Dept.

of of

of

Budget

Budget

Budget

andand

and

Fiscal

Fiscal

Fiscal

Services.

Services.

Services.

TheThe

The

official

official

official

responsible

responsible

responsible

for for

maintaining

for maintaining

maintaining

the the

the

information

information

information

is is

is

the the

the

Director

Director

Director

of the

of

of the

the

Dept.

Dept.

Dept.

of Budget

of

of Budget

Budget

andand

and

Fiscal

Fiscal

Fiscal

Services,

Services,

Services,

CityCity

City

& County

&

& County

County

of Honolulu,

of

of Honolulu,

Honolulu,

530530

530

South

South

South

KingKing

King

St. St.

Honolulu,

St. Honolulu,

Honolulu,

HI 96813.

HI

HI 96813.

96813.

Tax

Tax

Tax

Year

Year

Year

July

July

July

1, 1,

2015

1, 2015

2015

¨C June

¨C¨C June

June

30,30,

30,

2016

2016

2016

IFIF

IF

YOU

YOU

YOU

NEED

NEED

NEED

MORE

MORE

MORE

INFORMATION,

INFORMATION,

INFORMATION,

PLEASE

PLEASE

PLEASE

CALL

CALL

CALL

THE

THE

THE

TAX

TAX

TAX

RELIEF

RELIEF

RELIEF

SECTION

SECTION

SECTION

ATAT

AT

768-3205.

768-3205.

768-3205.

OROR

OR

VISIT

VISIT

VISIT

OUR

OUR

OUR

WEBSITE

WEBSITE

WEBSITE

AT:

AT:

AT:







(808)

(808)

768-3205

768-3205

Email:

Email:

Email:

bfstreasmailbox@

bfstreasmailbox@

bfstreasmailbox@

Real Property Tax Credit

For Homeowners

What is the Application Deadline?

September 30, 2014.

Applications must be received at the Division of Treasury by

4:30 p.m. or postmarked by September 30, 2014.

The tax credit will be the difference between

your assessed real property tax and the

percentage of your income.

Example 1

How do I get a Tax Relief Application?

Applications are available at:

? All Satellite City Hall Locations

? Treasury Division in Honolulu Hale

530 South King Street #115

? Treasury Division Tax Relief Section

Standard Finance Building

715 South King Street #505

? Online at



When will the tax credit be applied to my real

property taxes?

If approved, the tax credit will be applied to the July 1, 2015

¨C June 30, 2016 tax year.

Important Reminders

Mr. and Mrs. Joe Aloha applied for the Real Property Tax Credit on

August 30, 2014. Mr. Joe Aloha is 74 years old and their combined

income for 2013 was $25,000.

Total Income for 2013 of all Titleholders

$ 25,000.00

Multiply total income by 4% (x .04)

$

Maximum Tax

$ 1,000.00

2015 ¨C 2016 Tax amount for the year

$

Tax Credit Amount for Tax Year 2015 ¨C 2016

$ 1,500.00

Tax Due

$ 1,000.00

1,000.00

2,500.00

Mr. and Mrs. Aloha met the Real Property Tax Credit qualifications.

Their current tax bill is greater than the ¡°maximum tax¡± amount.

They have a tax credit of $1,500 and will be billed for $1,000.

Qualified property owner less than 75 years

old:

The amount of real property taxes owed exceeds four

percent (4%) of the combined income for ALL titleholders

of the property.

Qualified property owner 75 years old or older

on or before June 30, 2015:

The amount of real property taxes owed exceeds three

percent (3%) of the combined income for ALL titleholders

of the property.

What are the Eligibility Requirements?

Any property owner(s) who applies and meets all the

following eligibility requirements will be granted a real

property tax credit:

-You must apply ANNUALLY for this credit.

Example 2

-No credit shall apply if the real property taxes owed, less

any other one-time tax credit, are less than or equal to

four percent (4%) of the combined income of ALL

titleholders. For titleholders 75 years and older, the

percentage is three percent (3%).

Mr. and Mrs. John Mahalo applied for the Real Property Tax Credit

on August 15, 2014. Mr. John Mahalo is 85 years old and their

combined income for 2013 was $48,000.

-The amount of taxes owed after applying the tax credit

will not be less than the minimum tax a year, outlined

in Section 8-11.1 Revised Ordinance of Honolulu

1990.

The City & County of Honolulu offers a real

property tax credit to property owners who

meet certain eligibility requirements. If you

qualify, the maximum real property tax

owed would not exceed 3% or 4% of your

income, depending on your age.

Total Income for 2013 of all Titleholders

$ 48,000.00

Multiply total income by 3% (x .03)

$

Maximum Tax

$ 1,440.00

2015 ¨C 2016 Tax amount for the year

$ 1,300.00

Tax Credit Amount for Tax Year 2015 ¨C 2016

$

Tax Due

$ 1,300.00

1.

You must have a home exemption in effect on the

property at the time of application and during the tax

year July 1, 2015 ¨C June 30, 2016.

2.

Any of the titleholders do not own any other property

anywhere.

3.

Combined income of all titleholders for the 2013

calendar year does not exceed $50,000.

4.

None of the titleholders have violated ROH Sec. 813.5, Penalties, by filing a fraudulent application or

attesting to any false statements with the intent to

defraud the city or evade the payment of real property

taxes or in any manner intentionally deceives or

attempts to deceive the city.

1,440.00

0.00

Mr. and Mrs. Mahalo met the Real Property Tax Credit

qualifications. Their current tax bill is less than the ¡°maximum

tax¡± amount. They qualify but do not benefit for a tax credit. The

assessed tax is less than the ¡°maximum tax¡± amount. They will

be billed for $1,300.

 ................
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