HCC §23-141
When to pay fees and taxes for condominiums
Read the official text at hawaiicounty.gov ↗This section says that if a zoning rule requires a fee for subdividing land, that fee must be paid before a condominium is approved. It also says that creating condominium units is treated like subdividing land for tax purposes.
condominium associationscondominium ownersdeveloperslandowners
The ordinance, as written (Hawaiʻi County) — Assessments and rollback taxes on condominiums
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.
In all zoning districts, if a rezoning ordinance applicable to the property imposes a fair share assessment, impact fee, or other similar assessment payable upon subdivision, said fee shall be paid prior to final map approval for a condominium property regime or prior to the effective date of a final public report, if a condominium is created on the property. For purposes of rollback taxes under section 19-53, Hawai‘i County Code, the creation of units by condominium property regime shall be treated as subdivision into lots of like size. (2002, ord 02-111, sec 2.)23-141
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.