HCC §19-86
Tax rules for federal land leased for housing
Read the official text at hawaiicounty.gov ↗This section says that property owned by the U.S. government and leased for housing under a federal program is generally not taxed. But if the property is used for business, like shops or restaurants, the part used for business is taxed. The person leasing the property must pay that tax.
businessestenants
The ordinance, as written (Hawaiʻi County) — Property of the United States leased under the National
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.
Housing Act. Real property belonging to the United States leased pursuant to title VIII of the National Housing Act, as amended or supplemented from time to time: (1) Shall not be taxed under this chapter upon the lessee’s interest or any other interest therein, except as provided in paragraph (2). (2) Shall be taxed under this chapter to the extent of and measured by the value of the lessee’s interest in any portion of the real property (including land and appurtenances thereof and the buildings and other improvements erected on or affixed on the same) used for, or in connection with, or consisting in, shops, restaurants, cleaning establishments, taxi stands, insurance offices, or other business or commercial facilities. The tax shall be assessed to and collected from the lessee. The assessment of such property shall not impair, and shall be so made as to not impair, any right, title, lien, or interest of the United States.
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.