§246-31  Exemption, persons with impaired
sight or hearing and persons totally disabled.  (a)  Any person who is
blind or deaf, as defined in section 235-1, so long as the person's sight or
hearing is so impaired, shall be exempt from real property taxes on all real
property owned by the person up to, but not exceeding, a taxable value of
$15,000.  The impairment of sight or hearing shall be certified to by a
qualified ophthalmologist, optometrist, or otolaryngologist, as the case may
be, on forms prescribed by the department of taxation.



(b)  Any person who is totally disabled, as
defined in section 235-1, so long as the person is totally disabled, shall be
exempt from real property taxes on all real property owned by the person up to,
but not exceeding, a taxable value of $15,000.  The disability shall be
certified to by a physician or osteopathic physician licensed under chapter 453
or 460, or both, on forms prescribed by the department of taxation. [L 1947, c
213, §7; am L 1953, c 139, §1; RL 1955, §128-17; am L 1959, c 246, §17; am L Sp
1959 2d, c 1, §19; am L 1965, c 201, §8; HRS §246-31; am L 1970, c 90, §4; gen
ch 1985; am L 1988, c 81, §3; am L 2009, c 11, §28]



 



Note



 



  The L 2009, c 11
amendment is retroactive to April 3, 2008. L 2009, c 11, §76(2).