HCC §19-47
Tax year dates and when property is assessed
Read the official text at hawaiicounty.gov ↗This section defines the tax year for real property taxes as running from July 1 to June 30. It also sets the assessment date as January 1 before each tax year, using valuations determined by the rules in this chapter.
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The ordinance, as written (Hawaiʻi County) — Tax year; time as of which levy and assessment made
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.
For real property tax purposes, “tax year” shall mean the fiscal year beginning July 1 of each calendar year and ending June 30 of the following calendar year. Real property shall be assessed, and taxes shall be levied thereon, as of January 1 preceding each tax year upon the basis of valuations determined in the manner and at the time provided in this chapter.
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.