HCC §33-16
County-leased redevelopment property is taxed like private property
Read the official text at hawaiicounty.gov ↗When the County leases redeveloped land in a tax increment district, the property is taxed the same as privately owned land. The lease must require the tenant to pay taxes on the full property value, not just their leasehold interest.
countiestenants
The ordinance, as written (Hawaiʻi County) — Tax on leased redevelopment property
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.
Whenever property in the tax increment district has been redeveloped and thereafter is leased by the County to any person or whenever the County leases real property in any tax increment district to any person for redevelopment, the property shall be assessed and taxed in the same manner as privately owned property, and the lease or contract shall provide that the lessee shall pay taxes upon the assessed value of the entire property and not merely the assessed value of the lessee’s leasehold interest. (1994, ord 94-76, sec 3.)33-16
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.