§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 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 multiunit 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 a
husband and wife owner of a cooperative apartment unit own separate cooperative
apartment units or separate homes owned by each of them, unless they are living
separate and apart, 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 multiunit 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)  A husband or wife owner of the aforementioned
type of apartment shall not be allowed a full exemption where the husband and
wife are living separate and apart and each is maintaining an apartment or home
entitled to an exemption, in which case they shall be entitled to one exemption
to be apportioned between each of their respective homes in proportion to the
value thereof;



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



(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) in a multiunit residential building used for
retirement purposes under a lease for a term to last during the lifetime of the
lessee and his or her surviving spouse and which apartment is used as a
residence by the lessee and his or her surviving spouse, and where the
apartment unit reverts back to the lessor upon the death of the lessee and his
or her surviving spouse, and where the lease 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.



The subletting by the taxpayer of not more than
one room to a tenant shall not affect the exemption provided for by section
246-26.



As used in section 246-26, in the first
paragraph of section 246-4, and in section 246-23, the word "lease"
shall be deemed to include a sublease, and the word "lessee" shall be
deemed to include a sublessee. [L 1921, c 213, §1; RL 1925, §1331; am L 1925, c
192, §9; am L 1932 2d, c 41, §4; RL 1935, §1974; RL 1945, pt of §5149; am L Sp
1949, c 64, §3; am L 1951, c 133, §4; am L 1953, c 134, §1 and c 145, §1; RL
1955, §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 exempt
under prior law.  33 H. 214.



  Sublessee entitled to
same 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 a
single residential unit.  Id.



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