§246-27  Home, lease, lessees defined. For the purpose of section 246-26, the word "home" includes:

(1)  The entire homestead when it is occupied by thetaxpayer as such;

(2)  A residential building on land held by the lesseeor the lessee's successor in interest under a lease for a term of five years ormore for residential purposes and owned and used as a residence by the lesseeor the lessee's successor in interest, where the lease and any extension,renewal, assignment, or agreement to assign the lease, have been duly enteredinto and recorded prior to January 1 preceding the tax year for which theexemption is claimed, and whereby the lessee agrees to pay all taxes during theterm of the lease;

(3)  An apartment which is a living unit (held under aproprietary lease by the tenant thereof) in a multiunit residential building onland held by a cooperative apartment corporation (of which the proprietarylessee of such living unit is a stockholder) under a lease for a term of fiveyears or more for residential purposes and which apartment is used as aresidence by the lessee-stockholder, where the lease and any extension orrenewal have been duly entered into and recorded prior to January 1preceding the tax year for which the exemption is claimed, and whereby thelessee- stockholder agrees to pay all taxes during the term of the leaseprovided that:

(A)  The exemption shall not be allowed inrespect to any cooperative apartment unit where the owner of the cooperativeapartment unit claims exemption on a home or other cooperative apartment unit;and

(B)  The owner or owners of a cooperativeapartment building or premises shall not be permitted exemptions where ahusband and wife owner of a cooperative apartment unit own separate cooperativeapartment units or separate homes owned by each of them, unless they are livingseparate and apart, in which case the owner of the cooperative apartment orpremises shall be entitled to one-half of one exemption;

(4)  An apartment in a multiunit apartment buildingwhich is occupied by the owner of the entire apartment building as the owner'sresidence, provided that:

(A)  The exemption shall not be allowed inrespect to any apartment owner who claims any other home exemption; and

(B)  A husband or wife owner of the aforementionedtype of apartment shall not be allowed a full exemption where the husband andwife are living separate and apart and each is maintaining an apartment or homeentitled to an exemption, in which case they shall be entitled to one exemptionto be apportioned between each of their respective homes in proportion to thevalue thereof;

(5)  That portion of a residential duplex and thatportion of land appurtenant to the duplex which are occupied by the owner ofthe duplex and land as the owner's residence, provided that:

(A)  The exemption shall not be allowed inrespect to any duplex owner who claims any other home exemption;

(B)  The portion of the appurtenant land shallnot be exempt unless owned in fee by the duplex owner; and

(C)  A husband or wife owner of the duplexshall not be allowed a full exemption where the husband and wife are livingseparate and apart and each is maintaining a duplex or home entitled to anexemption, in which case they shall be entitled to one exemption to beapportioned between each of their respective homes in proportion to the valuethereof;

(6)  Premises held under an agreement to purchase thesame for a home, where the agreement has been duly entered into and recordedprior to January 1 preceding the tax year for which the exemption isclaimed, whereby the purchaser agrees to pay all taxes while purchasing thepremises;

(7)  An apartment which is a living unit (held under alease by the tenant thereof) in a multiunit residential building used forretirement purposes under a lease for a term to last during the lifetime of thelessee and his or her surviving spouse and which apartment is used as aresidence by the lessee and his or her surviving spouse, and where theapartment unit reverts back to the lessor upon the death of the lessee and hisor her surviving spouse, and where the lease has been duly entered into andrecorded prior to January 1 preceding the tax year for which the exemptionis claimed, and whereby the lessee agrees to pay all taxes during the term ofthe lease.

The subletting by the taxpayer of not more thanone room to a tenant shall not affect the exemption provided for by section246-26.

As used in section 246-26, in the firstparagraph of section 246-4, and in section 246-23, the word "lease"shall be deemed to include a sublease, and the word "lessee" shall bedeemed to include a sublessee. [L 1921, c 213, §1; RL 1925, §1331; am L 1925, c192, §9; am L 1932 2d, c 41, §4; RL 1935, §1974; RL 1945, pt of §5149; am L Sp1949, c 64, §3; am L 1951, c 133, §4; am L 1953, c 134, §1 and c 145, §1; RL1955, §128-14; am L Sp 1959 1st, c 28, §§5, 6; am L 1963, c 102, §1; am L 1965,c 165, §1; am L 1967, c 255, §§6, 31, 46 and c 284, §2; HRS §246-27; am L 1969,c 170, §9; am L 1971, c 158, §3; am L 1975, c 157, §11; gen ch 1985]

 

Case Notes

 

  Leaseholds not exemptunder prior law.  33 H. 214.

  Sublessee entitled tosame benefits of a home exemption on real property taxes as a lessee.  44 H.519, 356 P.2d 1028.  Apartment in a multiunit apartment building is not a"residential building" within meaning of term as used in paragraph(2).  Id.  Lessee's exemption in (2) applies only to building consisting of asingle residential unit.  Id.

  No home exemption forland dedicated under HRS §246‑12.  56 H. 492, 542 P.2d 361.