Honolulu — Chapter 8

ROH §8-1.1 Why this property tax law exists

ROH §8-1.10 Legal representative for the tax director

ROH §8-1.11 Getting property records to help value real estate

ROH §8-1.12 When the director's notice counts as given

ROH §8-1.13 Tax officials can inspect returns for tax purposes

ROH §8-1.14 Public and Confidential Property Tax Records

ROH §8-1.15 Tax records can be used as proof in court

ROH §8-1.16 When a deadline lands on a weekend or holiday

ROH §8-1.17 When property tax assessment lists can be changed

ROH §8-1.18 How to get a tax refund or fix a tax mistake

ROH §8-1.19 How partial tax payments are applied

ROH §8-1.2 Definitions for this chapter

ROH §8-1.20 Helping someone commit a misdemeanor is also a crime

ROH §8-1.21 Failing to do your job is a crime

ROH §8-1.22 Penalty for misdemeanors without a set punishment

ROH §8-1.3 Director's duties and powers for property taxes

ROH §8-1.4 Who can give oaths under this chapter

ROH §8-1.5 Tax hearings, investigations, and witness subpoenas

ROH §8-1.6 Mailed documents count as filed on the postmark date

ROH §8-1.7 Tax collector's duties and responsibilities

ROH §8-1.8 District court judges handle tax violations and collections

ROH §8-1.9 How the city tracks and writes off unpaid taxes

ROH §8-10.1 How to claim and keep property tax exemptions

ROH §8-10.10 Tax break for crop shelters on farms

ROH §8-10.11 Property tax break for dedicating land in urban areas

ROH §8-10.12 Property tax break for renewable energy improvements

ROH §8-10.13 Tax exemption for manufacturing fixtures and equipment

ROH §8-10.14 Which government and public properties are tax-exempt

ROH §8-10.15 Tax on private business use of tax-exempt property

ROH §8-10.16 Tax rules for federal land leased for housing

ROH §8-10.17 Property tax exemption for low-income rental housing

ROH §8-10.18 How to claim and keep a property tax exemption

ROH §8-10.19 Property tax break for historic homes dedicated to preservation

ROH §8-10.2 Rules for managing property tax exemptions

ROH §8-10.20 Old property tax exemptions stay in effect

ROH §8-10.21 Property Tax Exemption for Credit Unions

ROH §8-10.22 Property tax break for slaughterhouses

ROH §8-10.23 Property tax break for certain construction work

ROH §8-10.24 Property Tax Exemption for Public Service Companies

ROH §8-10.25 Extra rules for tax-exempt low-income rentals on Hawaiian home lands

ROH §8-10.26 Property tax exemption for nonprofit thrift shops

ROH §8-10.27 Historic commercial property tax exemption for preservation

ROH §8-10.28 Property tax break for farm improvements on dedicated vacant land

ROH §8-10.29 Property tax break for kuleana land passed down in a family

ROH §8-10.3 Home property tax exemption rules and who qualifies

ROH §8-10.30 Property tax exemption for for-profit group child care centers

ROH §8-10.31 Property tax break for limited development in Central Kakaako industrial zone

ROH §8-10.32 How to claim and keep the Central Kakaako tax exemption

ROH §8-10.33 Property tax exemption for affordable rental housing

ROH §8-10.34 Property tax break for building affordable housing

ROH §8-10.35 Property tax break for building a film studio

ROH §8-10.36 Film Studio Facility Property Tax Exemption

ROH §8-10.4 What counts as a home for the property tax break

ROH §8-10.5 Property tax exemption for homes of totally disabled veterans

ROH §8-10.6 Property tax break for people hospitalized with leprosy

ROH §8-10.7 Property tax break for blind, deaf, or totally disabled people

ROH §8-10.8 Property tax exemption for nonprofit medical and hospital associations

ROH §8-10.9 Property tax exemption for charitable and nonprofit uses

ROH §8-11.1 How property tax rates are set each year

ROH §8-12.1 How to appeal your property tax assessment

ROH §8-12.10 Appeal filing fees and deadlines

ROH §8-12.11 Appeal costs returned if taxpayer wins

ROH §8-12.12 What happens to your tax money while you appeal

ROH §8-12.13 Updating property assessments after an appeal decision

ROH §8-12.14 Director can settle property tax appeals before a hearing

ROH §8-12.2 Appeals for people who owe someone else's tax

ROH §8-12.3 When You Can Appeal Your Property Tax Assessment

ROH §8-12.4 No Second Appeal Notice Needed When First Appeal Is Pending

ROH §8-12.5 Small claims option for smaller tax disputes

ROH §8-12.6 How review board members are chosen, paid, and replaced

ROH §8-12.7 How property tax appeal boards work and their duties

ROH §8-12.8 Appealing property tax decisions to the tax appeal court

ROH §8-12.9 How to file an appeal with the board of review

ROH §8-13.1 Definitions for the real property tax credit program

ROH §8-13.2 Real property tax credit for homeowners

ROH §8-13.3 How the tax credit application is handled

ROH §8-13.4 How to appeal a denied tax credit application

ROH §8-13.5 Penalties for tax fraud and missed credit notices

ROH §8-13.6 When a property tax credit is taken back

ROH §8-14.1 Definitions for fire sprinkler rules

ROH §8-14.2 Tax credit for installing fire sprinklers in high-rise homes

ROH §8-14.3 How to apply for the high-rise sprinkler tax credit

ROH §8-15.1 If one part is invalid, the rest still stands

ROH §8-16.1 Definitions for wastewater disposal rules

ROH §8-16.2 Septic tank replacement tax credit

ROH §8-16.3 How to apply for the cesspool conversion tax credit

ROH §8-2.1 How property owners get their tax assessment notices

ROH §8-2.2 How property assessment lists are prepared and kept

ROH §8-2.3 Small mistakes won't cancel your property tax assessment

ROH §8-3.1 How property tax bills are prepared and sent

ROH §8-3.2 When property taxes are due and how to pay them

ROH §8-3.3 Late payment penalties and interest on unpaid taxes

ROH §8-3.4 Adding missed property to tax rolls and appealing

ROH §8-3.5 How to fix property tax assessments for the wrong owner

ROH §8-4.1 Tax refunds when government buys or takes property

ROH §8-4.2 Tax relief for property damaged by natural disasters

ROH §8-4.3 Getting penalties and interest waived for military service

ROH §8-5.1 Tax liens on property and co-owner rights

ROH §8-5.10 County tax debts become liens on property

ROH §8-5.11 How the city can collect unpaid taxes and seize property

ROH §8-5.2 Selling property to pay overdue property taxes

ROH §8-5.3 Notice of tax sale for registered land

ROH §8-5.4 What the tax sale notice must say and who it warns

ROH §8-5.5 When the city can delay a tax lien property sale

ROH §8-5.6 Getting the deed and paying back the buyer to get your property back

ROH §8-5.7 Tax sale costs added to property lien

ROH §8-5.8 What a tax deed proves in court

ROH §8-5.9 How leftover money from a property sale is paid out

ROH §8-6.1 Tax base and rate

ROH §8-6.2 When property taxes are set and assessed

ROH §8-6.3 Who gets the property tax bill for real estate

ROH §8-6.4 Property Tax on Reclassified Leased Land

ROH §8-6.5 How corporate or partnership property is assessed

ROH §8-6.6 Fiduciary Duties for Property Taxes

ROH §8-6.7 How property is taxed when the owner is unknown

ROH §8-7.1 How property value and tax class are decided

ROH §8-7.2 Water tanks exempt from property tax

ROH §8-7.3 How to dedicate land for farming and get a tax break

ROH §8-7.4 How to get a tax break for keeping land as a golf course

ROH §8-7.5 Dedicating property for residential use

ROH §8-7.6 Property dedicated for low-income rental housing

ROH §8-8.1 Definitions for this law

ROH §8-8.2 Rules for classifying land as wasteland development property

ROH §8-8.3 How to apply for wasteland development property status

ROH §8-8.4 Classification of wasteland development property

ROH §8-8.5 Develop approved wasteland within one year

ROH §8-8.6 Tax break for developing wasteland

ROH §8-8.7 When the City Can Remove Wasteland Property Tax Break

ROH §8-8.8 Appeals

ROH §8-9.1 Notices for tax-exempt property