HCC §19-87
Property tax break for low and moderate-income housing
Read the official text at hawaiicounty.gov ↗This section gives a property tax break to certain housing projects run by nonprofits or limited distribution groups, or by groups regulated by federal or state laws. The property is exempt from most property taxes, but not the minimum tax. If the property already gets a similar exemption under state law, it cannot get this one too.
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The ordinance, as written (Hawaiʻi County) — Exemption for low and moderate-income housing
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.
(a) For the purposes of this section, “nonprofit or limited distribution mortgagor” means a mortgagor who qualifies for and obtains mortgage insurance under sections 202, 221(d)(3), or 236 of the National Housing Act as a nonprofit or limited distribution mortgagor. (b) Real property used for a housing project which is owned and operated by a nonprofit or limited distribution mortgagor or which is owned and operated by a person, corporation or association regulated by Federal or State laws or by a political subdivision of the State or agency thereof as to rents, charges, profits, dividends, development costs and methods of operation, shall be exempt except for the minimum tax from property taxes. (c) Exemptions claimed under section 53-38, Hawai‘i Revised Statutes, shall disqualify the same property from receiving an exemption under this section. (d) The director of finance shall promulgate rules and regulations necessary to administer this section.
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.