District 4 - Tommy Waters — Honolulu City Council

Tommy Waters

District 4 Councilmember
Council Chair
Current Term: 2019-2027

Hawai‘i Kai, Kuli‘ou‘ou, Niu Valley, ‘Āina Haina, Wailupe, Wai‘alae Iki, Kalani Valley, Kāhala, Wilhelmina Rise, Kaimukī, Kapahulu, Diamond Head, and Waikīkī.

Aloha! As a life-long resident and dedicated public servant, with over thirty years of public service — as a member of the Neighborbood Board, public defender, Hawaii State Representative, and as a volunteer with the Native Hawaiian Legal Corporation and the Ka Wai Nui Marsh Task Force, I am now pleased to serve you as the Councilmember for District IV.

I want to make our community a better place to live, work, and play, and I want to take care of our keiki and kūpuna. Should you have any questions, please feel free to call us at 808-768-5004 or email tommy.waters@honolulu.gov.

Mahalo,
Tommy

FIGHTING FOR LOCAL FAMILIES BY PROVIDING LONG-TERM TAX RELIEF

The clickable table below is intended to serve as an overview or reference for the community about the Real Property Tax (RPT) measures that have been introduced by Chair Tommy Waters. To view additional RPT measures that are being considered by the Honolulu City Council, click here.

BILL NO./ RESO (YEAR)	RELIEF TYPE	TAXPAYER TYPE	DESCRIPTION (from agenda)	SUMMARY	STATUS	INTRODUCED BY	INTRODUCED
BILL 14 (2023) RELATING TO A ONE-TIME REAL PROPERTY TAX CREDIT	One-time tax credit (uncodified)	Property owners with a home exemption	Alleviating the tax burden on homeowners from escalating real property valuations.	One-time real property tax credit of $300 against taxes owed for the 2023-2024 tax year for property owners with a home exemption.	3/15/23 - Passed first reading 3/30/34 - Reported out of BUD for second reading/public hearing	Administration (introduced by TW by request)	3/2/23
BILL 26 (2023) RELATING TO REAL PROPERTY TAXATION	One-time tax credit (uncodified)	Property owners 65 years of age or older with a home exemption	Provides a one-time real property tax credit to eligible owners of real property.	For property owners 65 years of age or older with a home exemption, establishes a one-time real property tax credit of $500 against taxes owed for the property for the 2023-2024 tax year.	3/28/23 - Introduced.	Tommy Waters Radiant Cordero	3/28/23
BILL 31 (2023) RELATING TO REAL PROPERTY TAXATION	One-time tax credit (uncodified)	Property owners that lease property for residential use to the same tenant for a minimum of 12 consecutive months under a long-term lease	Providing one-time real property tax relief to eligible property owners of certain real property.	Establishes a one-time real property tax credit of $300 against taxes owed for the 2023-2024 tax year for property owners that lease property under a written agreement for residential use to the same tenant for a minimum of 12 consecutive months. Provides that any person filing a fraudulent claim for the one-time tax credit will be subject to a civil fine of not less than $1,000 and not more than $10,000. In addition to the civil fine, the BFS Director may require the person filing a fraudulent claim to pay an amount equal to the total sum received by the owner from the fraudulent rental activity. Imposes requirements on any taxpayer that receives the one-time tax credit to notify the BFS Director of any change in circumstances (change in ownership, change in facts, or change in status).	4/13/23 - Introduced.	Tommy Waters	4/13/23
BILL 31 (2023) RELATING TO REAL PROPERTY TAXATION	One-time tax credit (uncodified)	Property owners that lease property for residential use to the same tenant for a minimum of 12 consecutive months under a long-term lease	Providing one-time real property tax relief to eligible property owners of certain real property.	Establishes a one-time real property tax credit of $300 against taxes owed for the 2023-2024 tax year for property owners that lease property under a written agreement for residential use to the same tenant for a minimum of 12 consecutive months. Provides that any person filing a fraudulent claim for the one-time tax credit will be subject to a civil fine of not less than $1,000 and not more than $10,000. In addition to the civil fine, the BFS Director may require the person filing a fraudulent claim to pay an amount equal to the total sum received by the owner from the fraudulent rental activity. Imposes requirements on any taxpayer that receives the one-time tax credit to notify the BFS Director of any change in circumstances (change in ownership, change in facts, or change in status).	4/13/23 - Introduced.	Tommy Waters	4/13/23
BILL 29 (2023) RELATING TO REAL PROPERTY TAXATION	Residential A	Owners of property classifed as Residential A	Address real property tax classifications.	Increases the Residential A tier tax rates: Tier 1 tax rate applies to net taxable value up to $1,500,000 (instead of the current $1,000,000),Tier 2 tax rate applies to net taxable value in excess of $1,500,000 (instead of the current $1,000,000) and up to $5,000,000, and new Tier 3 tax rate applies to net taxable value in excess of $5,000,000. Land zoned Country, P-1, or P-2 may be classified as Residential A (previously only land zoned residentially).	3/30/23 - Introduced.	Radiant Cordero Tommy Waters	3/30/23
BILL 25 (2023) RELATING TO REAL PROPERTY TAXATION	Long-term lease	Property owners with property falling within the Residential A tax classification who lease the property for residential use for a minimum of one year	Address the taxation of real property as related to Residential A.	Establishes an exclusion from the Residential A tax classification for parcels (or portions thereof) used for residential purposes and subject to a minimum one-year lease (the property will be classifed as residential).	3/28/23 - Introduced.	Tommy Waters Radiant Cordero	3/28/23
BILL 24 (2023) RELATING TO REAL PROPERTY TAXATION	Long-term lease	Property owners that lease property for a minimum 12 consecutive months to the same tenants under a written lease agreement	Addressing the taxation of real property as related to long-term lease exemption from Residential A.	Establishes "long-term lease" as new real property classification in Sec. 8-7.1(c)(1). "Long-term lease" means real property leased for a minimum 12 consecutive months to the same tenants under a written lease agreement (does not specify the lease of property for residential uses, so may apply to commercial and other types of long-term leases).	3/20/23 - Introduced.	Tommy Waters Radiant Cordero	3/20/23
BILL 9 (2023) RELATING TO REAL PROPERTY TAXATION	Tax compromises	Taxpayers seeking tax compromises	Addressing real property tax compromises made by the Director of Budget and Fiscal Services that require City Council approval.	Increases the tax compromise limit for claims that require Council approval to in excess of $10,000 (instead of the current in excess of $500).	3/15/23 - Passed first reading. 4/4/23 - Reported out of BUD for second reading/public hearing	Tommy Waters	3/2/23
BILL 35 (2022) RELATING TO REAL PROPERTY TAXATION	Long-term lease, Homeowners exemption, Crop shelter exemption, Slaughterhouse exemption, Qualifying construction work exemption, Qualifying agricultural improvements for dedicated vacant agricultural lands exemption	Property owners with a: Long-term lease, Homeowners exemption, Crop shelter exemption, Slaughterhouse exemption, Qualifying construction work exemption, Qualifying agricultural improvements for dedicated vacant agricultural lands exemption	Addressing real property tax exemptions.	Provides a RPT exemption of $120,000 (adjusted for inflation) for property subject to a long-term written lease agreement for a minimum of 12 consecutive months to the same tenant. Only applies to individual property owners and trustees (not to legal entities). Only one exemption per taxpayer. For owners 65 years of age and older, exemption is set at $160,000. Increases the homeowners exemption to $120,000 (adjusted for inflation) (instead of the current $100,000). Deletes the homeowners exemption if the property owner moves from the home to long-term care facility or adult residential care home. Deletes the homeowners exemption if the property owner moves to a temporary residence during renovation. Deletes the homeowners exemption if the property owner moves to a temporary residence during a sabbatical or temporary work assignment. Deletes the homeowners exemption if the property owner moves to a temporary residence as a result of the home being damaged or destroyed by fire. Increases the home exemption for owners age 65 years or older to $160,000 (instead of the current $140,000). For owners age 75 or older who qualify as low income, the home exemption remains at current levels ($140,000, $160,000, $180,000, $200,000, depending on age group). Deletes tax exemptions for "crop shelter," "slaughterhouse," “qualifying construction work,” and "qualifying agricultural improvement for dedicated vacant agricultural lands."	5/4/22 - Passed first reading.	Tommy Waters	4/28/22
BILL 31 (2022) RELATING TO REAL PROPERTY TAXATION	Low-income RPT credit	Property owners eligible for the low-income tax credit	Addressing the real property tax credit for certain homeowners.	Currently, to be eligible for the RPT low income tax credit, the combined income of titleholders must not exceed $60,000. This amount is DELETED and replaced with "income does not exceed 80% of the area median income established for the applicable household size by the US Department of Housing and Urban Development (HUD)."	5/4/22 - Passed first reading.	Tommy Waters	4/27/22
BILL 9 (2022) RELATING TO REAL PROPERTY TAXATION	Empty home tax	Owners of residentially zoned real property that has been unoccupied for more than six months during the previous tax year	Addressing the taxation of vacant residential properties in the City.	Adds a new article in ROH Chapter 8 to establish an "empty home tax" for dwelling units in a residential zoning district that has been unoccupied for more than six months during the previous tax year. Sets the tax rate for empty homes as 3 percent of the tax assessed value. Tax collected from the empty home tax will be dedicated to the City's affordable housing fund and other City affordable housing initiatives; provided that up to 5 percent of the empty home tax collections may be expended to support administrative costs of implementing and enforcing the new article.	2/23/22 - Passed first reading. 3/2/22 - Postponed in BUD	Tommy Waters (By Request)	2/1/22
BILL 3 (2022) RELATING TO REAL PROPERTY TAXATION	Notice of assessment	All taxpayers	Amending provisions related to the notices of real property valuation assessments for real property taxation purposes.	Specifies that notices of assessments must set forth an explanation in clear and descriptive language of the valuation, including at minimum, market data approach factors used to calculate the valuation (comparable property sales, adjustments, etc.),and cost approach factors used to calculate the valuation (estimated land value, replacement cost of improvements, depreciation, etc.) Requires the BFS Director to provide the notice of assessment to the property owner by personal delivery or by mail to the owner's last known place of residence or address. At the option of the owner, the BFS Director may also give notice of the assessment by electronic transmission.	1/26/22 - Passed first reading.	Tommy Waters Esther Kiaʻāina	1/14/22