HCC §19-52
How property with unknown owners is assessed for taxes
Read the official text at hawaiicounty.gov ↗This section says that property whose owners are unknown, or only partly known, can be listed on tax records as belonging to 'unknown owners.' It also allows property without a recorded owner as of January 1 to be assessed that way. Such property can be taxed and sold to pay unpaid taxes.
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The ordinance, as written (Hawaiʻi County) — Assessment of property of unknown owners
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.
The taxable property of persons unknown, or some of whom are unknown, shall be assessed to “unknown owners,” or to named persons and “unknown owners,” as the case may be. The taxable property of persons not having record title thereto on January 1, preceding the tax year for which the assessment is made, may be assessed to “unknown owners,” or to named persons and “unknown owners,” as the case may be. Such property may be levied upon for unpaid taxes. Article 7. Tax Maps; Valuations.
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.