HCC §19-51
Who must pay property taxes for someone else's land
Read the official text at hawaiicounty.gov ↗This section says that people managing property for others, like guardians or trustees, must handle tax duties for that property. They can use the property's money to pay taxes, but they are not personally responsible. They can also get repaid from the property or the person who benefits.
beneficiariesguardianspersonal representativestrustees
The ordinance, as written (Hawaiʻi County) — Fiduciaries, liability
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.
Every personal representative, trustee, guardian, or other fiduciary shall be answerable as such for the performance of all such acts, matters, or things as are required to be done by this chapter in respect to the assessment of the real property said fiduciary represents in a fiduciary capacity, and shall be liable as such fiduciary for the payment of taxes thereon up to the amount of the available property held in such capacity, but a fiduciary shall not be personally liable. A fiduciary may retain, out of the money or other property which the fiduciary may hold or which may come to the fiduciary in a fiduciary capacity, so much as may be necessary to pay the taxes or to recoup the fiduciary for the payment thereof, or a fiduciary may recover the amount thereof paid by the fiduciary from the beneficiary to whom the property shall have been distributed. 19-25 SUPP. 8 (7-2020)
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.