HCC §19-46
Property tax base and how the rate is set
Read the official text at hawaiicounty.gov ↗All real property is taxed on its full market value, unless exempted or taxed differently. The tax rate is set by a separate section of the law. You cannot challenge an assessment or get it lowered except through a legal appeal.
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The ordinance, as written (Hawaiʻi County) — Tax base and rate
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 exempted or otherwise taxed, all real property shall be subject to a tax upon one hundred percent of its market value determined in the manner provided by ordinance, at such rate as shall be determined in the manner provided in section 19-90. No taxpayer shall be deemed aggrieved by an assessment, nor shall an assessment be lowered, except as the result of a decision on an appeal as provided by law.
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.