HCC §19-56
How golf courses are valued for property tax
Read the official text at hawaiicounty.gov ↗This section says that property used as a golf course is taxed based on its actual use as a golf course, not on its highest possible value. The tax assessor looks at things like rental income, development costs, sale price, and how the course affects nearby land values.
landowners
The ordinance, as written (Hawaiʻi County) — Golf course assessment
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.
Property operated and used as a golf course shall be assessed for property tax purposes on the following basis: The value to be assessed by the director shall be on the basis of its actual use as a golf course rather than on the valuation based on the highest and best use of the land. In determining the value of actual use, the factors to be considered shall include, among others, rental income, cost of development, sales price and the effect of the value of the golf course on the value of the surrounding lands.
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.