ROH §27-3.1
How special taxes are divided among properties
Read the official text at honolulu.gov ↗This section explains that special taxes for improvements do not have to be based on how much a property benefits. The tax can be set in different ways, and the city council's decision on how to divide it is final.
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The ordinance, as written (Honolulu County) — Special tax apportionment
A copy, taken August 22, 2026. The version published by Honolulu is the one that governs, and it may have changed since. Check it before relying on anything here.
(a) There is no requirement that the special tax levied pursuant to this chapter be fixed in amount or apportioned on the basis of special benefit to a parcel of land in the district or that the special improvement financed convey a special benefit to the parcel. The only requirement is that the special tax benefit the parcel in a general manner.
(b) A special tax levied pursuant to this chapter may be based on benefit received by a parcel, the cost of making a special improvement available to a parcel, the stage or type of development or use of a parcel, the happening of one or more specified events related to the development or improvement of all or certain parcels, or any other reasonable basis or formula as determined by the council. Any determination of the reasonableness of any special tax or the rate or method of the apportionment thereof by the council shall be final and conclusive.
Published by the City and County of Honolulu through American Legal Publishing.
LawTrove is not legal advice. The summary above is a computer-generated restatement — the authoritative text is the official version linked above.