ROH §28-3.3

Which properties are exempt from special assessments

Read the official text at honolulu.gov ↗

This section says that properties owned by the United States are automatically exempt from special assessments, except for certain government property that is taxed under other rules. Properties owned by the State or the city may be exempt, but it is not automatic. No other properties or entities are exempt unless the ordinance creating the district says so.

countiesstate agencies

The ordinance, as written (Honolulu County) — Exemptions

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.

The properties owned by the United States except for property and leases of government property subject to real property taxation under §§ 8-10.14 , 8-10.15, and 8-10.16, shall be exempt from any special assessment. The properties owned by the State and the city, except for property and leases of government property subject to real property taxation under §§ 8-10.14 , 8-10.15, and 8-10.16, may be exempt from any special assessment. No other properties or entities within a district shall be exempt from the special assessment, unless expressly exempted in the ordinance establishing the district.

Read the official text at honolulu.gov ↗as published Jan 1, 2026our copy taken Aug 22, 2026

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.