HCC §19-105
How the tax credit is applied to your property tax bill
Read the official text at hawaiicounty.gov ↗If you qualify for a property tax credit, the county will subtract it from your property tax bill, but not from the minimum tax. You cannot get a refund or carry the credit to next year if it is more than what you owe.
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The ordinance, as written (Hawaiʻi County) — Administration
A copy, taken August 21, 2026. The version published by Hawaiʻi County is the one that governs, and it may have changed since. Check it before relying on anything here.
Upon determination that an owner is eligible for a tax credit under this article, the director shall apply the credit against the claimant’s real property tax liability, except for the minimum tax, in the amount for which the claimant is eligible, but in no case may credit in excess of the claimant’s liability be refunded or carried over to a subsequent tax year. (2008, ord 08-93, sec 2; am 2025, ord 25-70, sec 1.)19-105 SUPP. 20 (7-2026) 19-78
Published by the County of Hawaiʻi Office of the County Clerk.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.