HCC §32-53
How the special tax is set and collected
Read the official text at hawaiicounty.gov ↗This section explains how the county council can set and collect a special tax for a district. Government properties are usually exempt, but others are not unless the formation ordinance says so. The tax money can only pay for facilities and related costs, and it is collected like regular property taxes.
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The ordinance, as written (Hawaiʻi County) — Levy of special tax
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.
After a district has been created and authorized to levy specified special taxes pursuant to this chapter, the council may, by ordinance, levy and assess the special taxes at the rate and apportion them pursuant to the method specified in the ordinance of formation or the ordinance of consideration or the ordinance of annexation, as appropriate, except that the council may levy and assess the special tax at a lower rate, subject to the provisions of section 32-62. Properties or entities of the State, Federal, or County governments shall, except as otherwise provided in section 32-54, be exempt from the special tax. No other properties or entities are exempt from the special tax unless the properties or entities are expressly exempted in the ordinance of formation to establish a district adopted pursuant to section 32-29 or in an ordinance of consideration to levy a new special tax or special taxes or to alter the rate or method of apportionment of an existing special tax as provided in section 32-39 or in an ordinance of annexation adopted pursuant to section 32-48. The proceeds of any special tax may only be used to pay, in whole or part, the cost of facilities (including the debt service of any bonds issued to pay such costs), and incidental expenses pursuant to this chapter. The special tax may be collected in the same manner as general real property taxes are collected, be subject to the same penalties and the same procedure, sale, and lien priority (subject to the provisions of section 32-32(c)) in case of delinquency as is provided by general law for default on the payment of real property taxes, unless another procedure is adopted by the council in the ordinance of formation or special tax ordinance. The director may collect the special tax at intervals as specified in the ordinance of formation or special tax ordinance, including intervals different from the intervals at which the general real property taxes are collected. The director may deduct reasonable administrative costs incurred in collecting the special tax to the extent included in the special tax. (1994, ord 94-77, sec 3.)32-53 SPECIAL IMPROVEMENT FINANCING BY COMMUNITY FACILITIES DISTRICTS § 32-54
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.