Hawaiʻi County — Chapter 19

HCC §19-1 Why this real property tax law exists

HCC §19-10 Who represents the tax director in legal matters

HCC §19-100 Appeal filing costs and deposits

HCC §19-102 What happens to taxes paid while a property tax appeal is pending

HCC §19-103 Updating property assessments after an appeal decision

HCC §19-104 Private road tax credit for homeowners

HCC §19-105 How the tax credit is applied to your property tax bill

HCC §19-11 Getting property records to help with tax assessments

HCC §19-12 When property tax returns are due and what happens if you don't file

HCC §19-13 Who must sign real property tax returns

HCC §19-14 Fiduciaries must report property they manage

HCC §19-15 Who must file returns for corporations and partnerships

HCC §19-16 When official notices are considered delivered

HCC §19-17 When outside tax officials can see your tax returns

HCC §19-18 Public access to tax maps and records

HCC §19-19 Tax records can be used as proof in court

HCC §19-2 Definitions for property tax rules

HCC §19-20 When payments or documents are due on a weekend or holiday

HCC §19-21 When property tax assessments can be changed

HCC §19-22 Getting a refund or fix for property tax mistakes

HCC §19-23 How partial tax payments are applied

HCC §19-24 Helping someone commit a misdemeanor is also a crime

HCC §19-25 Failing to do required duties is a crime

HCC §19-26 Penalty for breaking this chapter's rules

HCC §19-27 How property owners get their assessment notices

HCC §19-28 How property assessment lists are made and kept

HCC §19-29 Small mistakes won't cancel your property tax assessment

HCC §19-3 Director's duties for property tax administration

HCC §19-30 How tax rolls and tax bills are prepared and sent

HCC §19-31 When real property taxes are due and how to pay them

HCC §19-32 Late tax payments get extra fees and interest

HCC §19-33 What happens if property is not reported or missed

HCC §19-34 How to fix property tax assessments for the wrong owner

HCC §19-35 When the government takes property, taxes may be forgiven

HCC §19-36 Getting tax relief after a disaster damages your property

HCC §19-37 Tax liens on property and co-owner rights

HCC §19-38 Selling property to pay overdue property taxes

HCC §19-39 Notice to lienholders for registered land sales

HCC §19-4 Who can give oaths under this chapter

HCC §19-40 How the county must tell you about a tax foreclosure sale

HCC §19-41 When the county can delay or cancel a property sale

HCC §19-42 Getting the deed and redeeming a tax-sold property

HCC §19-43 Who pays the costs of a property tax sale

HCC §19-44 What a tax deed proves in court

HCC §19-45 How leftover money from a tax sale is paid out

HCC §19-46 Property tax base and how the rate is set

HCC §19-47 Tax year dates and when property is assessed

HCC §19-48 Who is considered the owner of property for tax assessment

HCC §19-49 Owner pays extra property tax after reclassification

HCC §19-5 Tax investigations and witness subpoenas

HCC §19-50 How corporate or partnership property is assessed

HCC §19-51 Who must pay property taxes for someone else's land

HCC §19-52 How property with unknown owners is assessed for taxes

HCC §19-53 How property values are set and classified for taxes

HCC §19-56 How golf courses are valued for property tax

HCC §19-57 How to get a lower property tax rate for farming land

HCC §19-58 How to dedicate land for residential use and get a tax break

HCC §19-59 How to dedicate forest land for lower property taxes

HCC §19-6 Mailed documents count as filed on the postmark date

HCC §19-60 Long-term farm land tax break program

HCC §19-61 How to get a short-term farm tax break

HCC §19-62 What the words mean for land dedication

HCC §19-63 Setting up a ten-year land dedication program for family land

HCC §19-64 Rules for keeping a family land dedication

HCC §19-65 How to apply for an 'āina kūpuna property tax dedication

HCC §19-66 Annual report on tax relief program

HCC §19-67 How fully tax-exempt properties are valued

HCC §19-68 How to claim and keep property tax exemptions

HCC §19-7 Tax director's duty to collect all taxes

HCC §19-70 How partial property tax exemptions are applied

HCC §19-71 Home property tax exemption rules and amounts

HCC §19-72 What counts as a home for the home exemption

HCC §19-73 Property tax break for disabled or unemployable veterans

HCC §19-74 Property tax break for people with Hansen's disease

HCC §19-75 Property tax break for blind, deaf, or totally disabled homeowners

HCC §19-76 Property tax break for nonprofit medical and hospital groups

HCC §19-77 Property tax exemptions for charities and nonprofits

HCC §19-78 Property tax break for pulp and paper factories

HCC §19-79 Crop shelters are exempt from property taxes

HCC §19-8 District court judges handle tax misdemeanors and collection cases

HCC §19-80 How to get a property tax break for dedicating land

HCC §19-81 Water tanks exempt from property tax

HCC §19-82 Property tax break for alternative energy improvements

HCC §19-84 Which properties are exempt from property taxes

HCC §19-85 Taxing private businesses that lease tax-exempt public land

HCC §19-86 Tax rules for federal land leased for housing

HCC §19-87 Property tax break for low and moderate-income housing

HCC §19-88 How to claim a property tax exemption after qualifying

HCC §19-89 Property tax break for kuleana land owners

HCC §19-9 Who handles delinquent taxes and when they can be written off

HCC §19-90 How property tax rates are set and minimum taxes

HCC §19-91 How to appeal your property tax assessment

HCC §19-92 Appeals for people who owe someone else's tax

HCC §19-93 When you can appeal your property tax assessment

HCC §19-94 No second appeal notice needed while first appeal is pending

HCC §19-95 Small claims option for small tax disputes

HCC §19-96 How the property tax review board is chosen and paid

HCC §19-97 How the property tax review board works

HCC §19-98 How to appeal a property tax decision

HCC §19-99 How to appeal your property tax assessment