The property tax standard home exemption should apply only to property owner-occupants with no attached conditions where a portion of the home receives rental income.

Homes that generate or receive compensation or rental income should not be eligible for the standard home exemption.

Also, higher employee retirement contributions should not impact the property tax standard home exemption.

Relief can be found by raising the property tax base for non-residence, rental income properties, illegal rentals and bed-and-breakfasts because they are responsible for the escalation of residential values due to their business operation activities in a designated residential zone.

Patrick N. Custino

Kaneohe

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