HCC §35-22
Which properties are exempt from district assessments
Read the official text at hawaiicounty.gov ↗This section says that properties owned by the U.S. government are automatically exempt from district assessments, except for certain leased properties that are taxed under other rules. State and county properties may also be exempt, but only if the county decides. No other property is exempt unless the district's own ordinance says so.
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The ordinance, as written (Hawaiʻi County) — Exemptions
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.
The properties owned by the United States except for property and leases of government property subject to real property taxation under sections 19-84, 19-85, and 19-86, shall be exempt from any assessment. The properties owned by the State of Hawai‘i and the County, except for property and leases of government property subject to real property taxation under sections 19-84, 19-85, and 19-86, may be exempt from any assessment. No other properties or entities within a district shall be exempt from the assessment unless expressly exempted in the ordinance establishing the district. (2004, ord 04-94, sec 1.)35-22
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.