ROH §27-4.4
How the budget director can propose changing a special tax
Read the official text at honolulu.gov ↗The budget director may suggest changing how a special tax is calculated for a district, but only if the tax brings in more money than needed and will keep doing so. The change must lower the tax but still cover the district's costs. The council reviews and can approve the change.
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The ordinance, as written (Honolulu County) — Director of budget and fiscal services’ recommendation to change rate or method of apportionment of an existing special tax
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) The director of budget and fiscal services may recommend to the council a change to the rate or method of apportionment of an existing special tax for a district when:
(1) The annual special taxes from the district are in excess of the annual debt service and reserve requirements for and incidental expenses of the district; and
(2) The excess of annual special taxes is projected to continue in each year until expiration of the district.
The recommended change shall result in a rate or method of apportionment which reduces the annual special taxes from the district to an amount not less than the annual debt service and reserve requirements for and incidental expenses of the district.
The recommendation shall be accompanied by a justification and proposed ordinance of consideration.
(b) The council shall review and may approve the ordinance of consideration in accordance with this article.
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.