HCC §19-30
How tax rolls and tax bills are prepared and sent
Read the official text at hawaiicounty.gov ↗The tax director makes tax rolls from assessment lists and sends tax bills to property owners each year. Bills are mailed or delivered to the owner's last known address. Even if you do not get a bill, you still owe the tax and any late penalties. If a property has multiple owners, one bill can be sent to any owner, but you can ask for a bill for each owner.
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The ordinance, as written (Hawaiʻi County) — Tax rolls; tax bills
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.
The director shall prepare tax rolls from the assessment lists provided for by section 19-28, showing thereon, in each case, names and addresses of the assessed and amount of taxes which shall not be less than as provided for in section 19-90. REAL PROPERTY TAXES § 19-30 The director shall mail, postage prepaid, or deliver, each year on or before the billing dates as provided for by section 19-31, to all known persons assessed for real property taxes for such year, respectively, or to their agents, tax bills demanding payment of taxes due from each such person respectively, but no person shall be excused from the payment of any tax or delinquent penalties thereon by reason of failure on the person’s part to receive, or failure on the part of the director so to mail or deliver such bill. The bill, if mailed, shall be addressed to the person concerned at that person’s last known address or place of residence. Whenever any bill covers taxes for any real property owned, as joint tenants or as tenants in common or otherwise, by more than one person, the bill may be sent to any one co-owner and upon written request shall be sent to each known co-owner but shall, in any event, demand the full amount of the taxes due upon such real property.
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.