HCC §19-67

How fully tax-exempt properties are valued

Read the official text at hawaiicounty.gov ↗

This section says that for tracking purposes, the finance director must value each fully tax-exempt property at a nominal $100. It does not create or change any tax exemption rules.

The ordinance, as written (Hawaiʻi County) — Nontaxable property

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 purposes of accountability, the director of finance shall assess at the nominal sum of $100 each parcel of real property which is completely exempt from taxation. Article 10. Exemptions.

Read the official text at hawaiicounty.gov ↗as published Jul 16, 2026our copy taken Aug 21, 2026

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.