HCC §19-36
Getting tax relief after a disaster damages your property
Read the official text at hawaiicounty.gov ↗If a disaster like a flood, earthquake, or fire damages or destroys your real property, the county can forgive some of your property taxes. The amount forgiven depends on how much of the property was lost and when the disaster happened. You must apply by a certain deadline, and if you already paid, you can get a refund.
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The ordinance, as written (Hawaiʻi County) — Remission of taxes in cases of certain disasters
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.
In any case of the damage or destruction of real property as the result of a tidal wave, earthquake, fire, landslides or volcanic eruption, or as the result of flood waters overflowing the banks or walls of a river or stream, or other disasters, the director is authorized to remit taxes due on such property, to the extent and in the manner hereinafter set forth: (1) The director shall determine whether the property was wholly destroyed, or was partially destroyed or damaged, and in the latter event shall determine what percentage of the value of the whole property was destroyed or otherwise lost by reason of the disaster. (2) If the property was wholly destroyed, the amount remitted shall be such portion of the total tax on the property for the tax year in which such destruction occurred as shall constitute the portion of the tax year remaining after such destruction. (3) If the property was partially destroyed or was damaged, the percentage of the value destroyed or otherwise lost, determined as provided in paragraph (1), shall be applied to the total tax on the property and of the amount of tax so determined there shall be remitted such portion as shall constitute the portion of the tax year remaining after such partial destruction or damage. (4) Application for a remission of taxes pursuant to this section shall be filed with the director on or before June 30 of the tax year involved, or within sixty days after the occurrence of the disaster, whichever is the later. Any amount of taxes authorized to be remitted by this section, which has been paid, shall be refunded upon proper application therefor out of real property tax collections. (5) The director shall have the authority to extend the period for the remission of taxes for property that was wholly or partially damaged or destroyed for the percentage of the property which was affected by such disaster, for a period not to exceed one year after the tax year in which the disaster took place. Article 5. Liens, Foreclosure.
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.