HRS §46-103
County tax increment districts
Read the official text at capitol.hawaii.gov ↗A county council can create a tax increment district by approving a plan and passing an ordinance. The ordinance must describe the district's boundaries, set start and end dates, create a tax increment fund, and include other related matters that fit with existing development plans.
counties
The statute, as written — Establishment of tax increment district
A copy, taken August 20, 2026. The version published by the Legislature is the one that governs, and it may have changed since. Check it before relying on anything here.
Any county council may provide for tax increment financing by approving a tax increment financing plan and adopting an ordinance establishing the tax increment district. The ordinance shall: (1) Describe the boundaries of the tax increment district; (2) Provide for the date of commencement of the tax increment district and date of termination of the district; (3) Provide for the establishment of a tax increment fund for the district; and (4) Provide for such other matters deemed to be pertinent and desirable for tax increment financing and not inconsistent with any relevant redevelopment plan, community development plan, high technology park plan, or telecommunication development plan.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.