HCC §19-34
How to fix property tax assessments for the wrong owner
Read the official text at hawaiicounty.gov ↗This section explains when the county can reassess property if the tax bill went to someone who did not own it at the start of the tax year. It also says that if the original assessment was invalid and taxes were not fully paid, the property must be treated as omitted property and reassessed under the rules in section 19-33.
The ordinance, as written (Hawaiʻi County) — Reassessments
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.
Any property assessed to a person or persons who did not have the record title upon January 1 preceding the tax year in which the assessment was made, may be, and in any case where the attempted assessment of property is void or so defective as to create no real property tax lien on the property and the taxes have not been fully collected, the property shall be assessed as omitted property in the manner provided in section 19-33. REAL PROPERTY TAXES § 19-35 Article 4. Remissions.
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.