(a) Real property, or a portion thereof, used for a for-profit group child care center shall be exempt from property taxes; provided that:
(1) The property is actually and exclusively used for a group child care center;
(2) If an exemption is claimed under this section, an exemption for the same property may not also be claimed under any other section;
(3) The property is owned in fee simple, leased, or rented for a period of one year or more, by the person using the property for the exempt purposes, hereinafter referred to as the person claiming the exemption;
(4) If the property for which exemption is claimed is leased or rented, the lease or rental agreement shall be in force and recorded in the bureau of conveyances or filed in the office of the assistant registrar of the land court;
(5) The group child care center meets the child care facilities requirements of HRS Chapter 346, Part VIII; and
(6) Any claim for exemption based on the foregoing use shall be accompanied by a certificate issued by or under the authority of the State department of human services stating that the foregoing requirements are met.
(b) For purposes of this section, the term “group child care center” means a facility other than a residence, maintained by an individual, organization, or agency for the purpose of providing child care for preschool age children ages two years to six years and infants and toddlers ages six weeks to 36 months.
(1990 Code, Ch. 8, Art. 10, § 8-10.33) (Added by Ord. 09-24)