2015 Hawaii Revised Statutes
TITLE 14. TAXATION
246. Real Property Tax Law
246-29 Homes of totally disabled veterans.

§246-29 Homes of totally disabled veterans. Real property owned and occupied as a home by any person who is totally disabled due to injuries received while on duty with the armed forces of the United States, or owned by any such person together with his or her spouse and occupied by either or both spouses as a home, or owned and occupied by a widow or widower of such totally disabled veteran who shall remain unmarried and who shall continue to own and occupy the premises as a home, is hereby exempted from all property taxes, other than special assessments, provided:

(1) That such total disability was incurred while on duty as a member of the armed forces of the United States, and that the department of taxation may require proof of total disability;

(2) That the home exemption shall be granted only as long as the veteran claiming exemption remains totally disabled;

(3) That the exemption shall not be allowed on more than one house for any one person;

(4) That a person living on premises, a portion of which is used for commercial purposes, shall not be entitled to an exemption with respect to such portion, but shall be entitled to an exemption with respect to the portion used exclusively as a home; provided that this exemption shall not apply to any structure, including the land thereunder, which is used for commercial purposes.

For the purposes of this section, the word "home" includes the entire homestead when it is occupied by a qualified totally disabled veteran as a home; houses where the disabled veteran owner sublets not more than one room to a tenant; and 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 exemption is claimed, whereby the purchaser agrees to pay all taxes while purchasing the premises. [L 1949, c 189, §1; am L 1953, c 141, §1 and c 145, §2; RL 1955, §128-15; am L Sp 1959 1st, c 28, §9; am L Sp 1959 2d, c 1, §16; am L 1967, c 255, §§8, 32, 46; HRS §246-29; am L 1969, c 170, §13; am L 1975, c 157, §12]