HCC §19-32
Late tax payments get extra fees and interest
Read the official text at hawaiicounty.gov ↗If you pay your county taxes late, you must pay a 10% penalty on the amount you owe. The penalty and the unpaid tax also earn 1% interest each month until paid. Even if you appeal your tax assessment, you still owe the penalty, but the disputed tax is held in a trust account.
The ordinance, as written (Hawaiʻi County) — Penalty for delinquency
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.
There shall be added to the amount of all delinquent taxes, a penalty of ten percent of such delinquent taxes as determined by the director, which penalty shall be and become a part of the tax and be collected as a part thereof. All delinquent taxes and penalties shall bear interest at the rate of one percent for each month or fraction thereof until paid, beginning with the first calendar month following the calendar month designated for payment in section 19-31. The interest shall be and become a part of the tax and be collected as a part thereof. No taxpayer shall be exempt from delinquent penalties by reason of having made an appeal on the assessment, but the tax paid, covered by an appeal duly taken, shall be held in a trust account as provided in section 19-102.
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.