HCC §32-42
When property owners can stop a special tax change
Read the official text at hawaiicounty.gov ↗If more than 55% of the land area or owners in a district file written protests before or at the hearing, the council must remove the protested changes from the ordinance. Those changes cannot be proposed again for one year. If the property is leased, the tenant can protest unless the owner files certain written agreements.
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The ordinance, as written (Hawaiʻi County) — Protest by more than fifty-five percent
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) If the owners of more than fifty-five percent of the area of the land, or if more than fifty-five percent of the owners of the land, in the territory included in the district, file with the council, prior to or at the beginning of the hearing, written protests against changing the term of the district or the facilities to be financed, or changing the apportionment or increasing the amount of any special tax levied in the district, and if protests are not withdrawn so as to reduce the amount of the protests to fifty- five percent or less, those changes specified in the written protests shall be eliminated from the ordinance and shall not be included in another ordinance for a period of one year from the date of the decision of the council on the hearing. (b) If property included in the district is subject to a lease, the lessee shall be deemed to have and may exercise all of the rights of the owner for notice and hearing and to protest under this section, unless, prior to the closing of the public hearing, the lessor or owner of the property files with the council either: (1) A written statement that the lease does not require the lessee to pay the special tax and a written undertaking by the lessor or owner to pay the special tax and to refrain from imposing the obligation to pay the special tax upon any successor lessee; or SPECIAL IMPROVEMENT FINANCING BY COMMUNITY FACILITIES DISTRICTS § 32-42 (2) A written waiver of any requirement in the lease that the lessee pay the special tax and a written undertaking by the lessor or owner to pay the special tax and to refrain from imposing the obligation to pay the special tax upon any successor lessee. (1994, ord 94-77, sec 3.)32-42
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.