Hawaii Revised Statutes 246. Real Property Tax Law
RATE; LEVY
- 246-1 Property Defined.
"Property" or "real property" means and includes all land and appurtenances thereof and the buildings, structures, fences, and improvements erected on or affixed to...
- 246-2 Tax Base and Rate.
Except as exempted or otherwise taxed, all real property in each county shall be subject each year to a tax upon sixty per cent...
- 246-3 Tax Year; Time As of Which Levy and Assessment Made.
For real property tax purposes, "tax year" shall mean the fiscal year beginning July 1 of each calendar year and ending June 30 of...
- 246-4 Assessment of Property; to Whom in General.
Real property shall be assessed in its entirety to the owner thereof; provided that where improved residential land has been leased for a term...
- 246-5 Imposition of Real Property Taxes on Reclassification.
A portion of real property taxes shall be imposed upon and paid by the owner or owners thereof when: (1) The property of the...
- 246-6 Assessment of Property of Corporations or Copartnerships.
Property of a corporation or copartnership shall be assessed to it under its corporate or firm name. [L 1932 2d, c 40, §23; RL...
- 246-7 Fiduciaries, Liability.
Every personal representative, trustee, guardian, or other fiduciary shall be answerable as such for the performance of all such acts, matters, or things as...
- 246-8 Assessment of Property of Unknown Owners.
The taxable property of persons unknown, or some of whom are unknown, shall be assessed to "unknown owners", or to named persons and "unknown...
TAX MAPS; VALUATIONS
- 246-9 Maps.
The department of taxation shall provide, for each taxation district, maps drawn to appropriate scale, showing all parcels, blocks, lots, or other divisions of...
- 246-10 Valuation; Consideration in Fixing.
(a) The director of taxation shall cause the fair market value of all taxable real property to be determined and annually assessed as provided...
- 246-11 Water Tanks.
Any provision to the contrary notwithstanding, any tank or other storage receptacle required by any government agency to be constructed or installed on any...
- 246-12 Dedicated Lands.
(a) A special land reserve is established to enable the owner of any parcel of land within an agricultural district, a rural district, a...
- 246-12.1 Golf Course Assessment.
Property operated and used as a golf course shall be assessed for property tax purposes on the following basis: The value to be assessed...
- 246-12.2 Conditions Precedent to Special Assessment of Land As Golf Course.
In order to qualify in having land assessed in valuation as a golf course the owner of any parcel of land desiring or presently...
- 246-12.3 Certain Lands Dedicated for Residential Use.
(a) The term "owner" as used in this section means a person who is the fee simple owner of real property, or who is...
- 246-12.4 Repealed.
L 1976, c 171, pt of §2.
- 246-12.5 Repealed.
L 1976, c 171, pt of §2.
WASTELAND DEVELOPMENT
- 246-13 Definitions.
When used in sections 246-13 to 246-20: (1) "Department" means the department of taxation; (2) "Director" means the director of the department of taxation;...
- 246-14 Eligibility.
Any property of not less than twenty- five acres in area is eligible for classification as wasteland development property if it meets the classification...
- 246-15 Application.
The owner of any property may apply to the director of taxation for classification of the owner's land as wasteland development property. The application...
- 246-16 Classification.
Within four months after the filing of the application with the director of taxation, the director shall make a finding of fact as to...
- 246-17 Development and Maintenance of Wasteland Development Property.
Within one year following the approval of the application, the owner shall develop that portion of the owner's land as specified in the owner's...
- 246-18 Special Tax Assessment.
Any property classified as wasteland development property by the director of taxation shall be, for a period of five years, assessed for real property...
- 246-19 Declassification.
Thirty days after notification to the owner by the department of taxation for noncompliance of any law, ordinance, rule, or regulation, the director of...
- 246-20 Appeals.
Any person aggrieved by the additional assessment for any year may appeal from such assessment in the manner provided in the case of real...
NONTAXABLE PROPERTY; ASSESSMENT
- 246-21 Nontaxable Property.
For purposes of accountability, the director of taxation shall assess at the nominal sum of $7 each parcel of real property in each district...
REGISTRAR OF CONVEYANCES, DIRECTOR
OF COMMERCE AND CONSUMER AFFAIRS; DATA FROM
EXEMPTIONS
- 246-23 Claims for Certain Exemptions.
(a) None of the exemptions from taxation granted in sections 246-26 and 246-29 to 246-33 shall be allowed in any case, unless the claimant...
- 246-24 Repealed.
L 1977, c 139, §3.
- 246-25 Rules and Regulations.
The director of taxation may promulgate rules and regulations as may be necessary to administer sections 246-26 to 246-36. [L 1961, c 60, §4;...
- 246-26 Homes.
(a) Real property owned and occupied only as an individual's or their principal home as of the date of assessment by any individual or...
- 246-27 Home, Lease, Lessees Defined.
For the purpose of section 246-26, the word "home" includes: (1) The entire homestead when it is occupied by the taxpayer as such; (2)...
- 246-28 Repealed.
L 1972, c 200, §4.
- 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...
- 246-30 Person Affected With Hansen's Disease.
Any person who has been declared by authority of law to be a person affected with Hansen's disease in the communicable stage and is...
- 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,...
- 246-32 Charitable, Etc., Purposes.
(a) There shall be exempt from real property taxes real property designated in subsection (b) or (c) and meeting the requirements stated therein, actually...
- 246-33 Property Used in Manufacture of Pulp and Paper.
All property in the State, both real and personal, actually and solely used or to be used, whether by the owner or lessee thereof,...
- 246-33.1 Crop Shelters.
Any other law to the contrary notwithstanding, any permanent structure constructed or installed on any taxable real property consisting of frames or supports and...
- 246-34 Exemption, Dedicated Lands in Urban Districts.
(a) Portions of taxable real property which are dedicated and approved by the director of taxation as provided for by this section shall be...
- 246-34.5 Exemptions for Air Pollution Control Facility.
The value of all property in the State (not including a building and its structural components, other than a building which is exclusively a...
- 246-34.7 Alternate Energy Improvements, Exemption.
(a) The value of all property in the State (not including a building or its structural components, except where alternate energy improvements are incorporated...
- 246-35 Fixtures Used in Manufacturing or Producing Tangible Personal Products.
There shall be exempted and excluded from the measure of the taxes imposed by this chapter, all fixtures which are categorized as machinery and...
- 246-36 Public Property, Etc.
The following real property shall be exempt from taxation: (1) Real property belonging to the United States, to the State, or to any county;...
- 246-37 Lessees of Exempt Real Property.
(a) When any real property which for any reason is exempt from taxation is leased to and used or occupied by a private person...
- 246-38 Property of the United States Leased Under the National Housing Act.
Real property belonging to the United States leased pursuant to Title VIII of the National Housing Act, as amended or supplemented from time to...
- 246-39 Exemption for Low and Moderate-Income Housing.
(a) For the purposes of this section, "nonprofit or limited distribution mortgagor" means a mortgagor who qualifies for and obtains mortgage insurance under sections...
- 246-39.1 Claim for Exemption.
(a) Notwithstanding any provision in this chapter to the contrary, any real property exempt from property taxes under section 246-39 shall be exempt from...
RETURNS
- 246-40 Returns, Made When; Form; Open to Public.
Whenever the department of taxation finds that the filing of returns under this paragraph is advisable for the making of assessments and so orders,...
- 246-41 Returns by Fiduciaries.
Every personal representative, trustee, guardian, or other fiduciary shall make a return of the real property represented by the personal representative, trustee, guardian, or...
- 246-42 Returns of Corporations or Copartnerships.
The returns, statements, or answers required by this chapter shall, in the case of a corporation, be made by any officer thereof, or, in...
ASSESSMENTS AND APPEALS
TAX BILLS AND PAYMENTS
ADDITIONAL ASSESSMENTS, REASSESSMENTS
REMISSION OF TAXES
LIENS, FORECLOSURE
- 246-55 Tax Liens; Co-Owners' Rights; Foreclosure; Limitation.
(a) Every tax due upon real property, as defined by section 246-1, shall be a paramount lien upon the property assessed, which lien shall...
- 246-56 Tax Liens; Foreclosure Without Suit, Notice.
All real property on which a lien for taxes exists may be sold by way of foreclosure without suit by the tax collector, and...
- 246-57 Same; Registered Land.
If the land has been registered in the land court, the tax collector shall also send by registered mail a notice of the proposed...
- 246-58 Same; Notice, Form Of.
The notice of sale shall contain the names of the persons assessed, the names of the present owners (so far as shown by the...
- 246-59 Same; Postponement of Sale, Etc.
If at the time appointed for the sale the tax collector shall deem it expedient and for the interest of all persons concerned therein...
- 246-60 Same; Tax Deed; Redemption.
The tax collector or the tax collector's assistant shall, on payment of the purchase price, make, execute, and deliver all proper conveyances necessary in...
- 246-61 Same; Costs.
The director of taxation by regulation may prescribe a schedule of costs, expenses, and charges and the manner in which they shall be apportioned...
- 246-62 Tax Deed As Evidence.
The tax deed referred to in section 246-60 is prima facie evidence that: (1) The property described by the deed was duly assessed for...
- 246-63 Disposition of Surplus Moneys.
The officer charged with the duty of distributing the surplus arising from a tax sale under sections 246-56 to 246-61 shall pay from the...
Last modified: October 27, 2016