HCC §19-21
When property tax assessments can be changed
Read the official text at hawaiicounty.gov ↗This section says that, except for special rules in this chapter, property tax assessments on the official list can only be changed to add missing property or to remove mistakes like duplicate assessments, typos, or calculation errors. No other changes are allowed.
The ordinance, as written (Hawaiʻi County) — Changes, etc., in assessment lists
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.
Except as specifically provided in this chapter, no changes in, additions to or deductions from, the real property tax assessments on the assessment lists prepared as provided in section 19-28 shall be made except to add thereto property or assessments which may have been omitted therefrom, or to deduct therefrom adjustments on account of duplicate assessments and departmental errors, such as but not limited to, transposition in figures, typographical errors and errors in calculation.
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.