HCC §19-70

How partial property tax exemptions are applied

Read the official text at hawaiicounty.gov ↗

This section says that when you get a property tax exemption, it is used first to reduce the value of the buildings on your land. If any exemption amount is left over, it then reduces the value of the land itself.

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The ordinance, as written (Hawaiʻi County) — Assignment of partial exemptions

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.

Unless otherwise specifically provided, allowable exemptions shall be applied first to the value of the buildings on the land and the remainder of the unused exemption, if any, to the value of the land.

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.