ROH §31-2.1
Definitions for this article
Read the official text at honolulu.gov ↗This section defines key terms used in this article. It explains who counts as a property owner, including some long-term renters, and what a tax year means. It is only about definitions, not about rules or penalties.
everyone
The ordinance, as written (Honolulu County) — Definitions
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.
For the purposes of this article, the following definitions apply unless the context clearly indicates or requires a different meaning.
Director. The director of budget and fiscal services.
Property Owner. Has the same meaning as defined in § 8-6.3 , as modified as follows:
(1) Property owner includes a lessee holding real property, as defined in § 8-1.2 , for a stated term of seven years or more, provided the lease:
(A) Has been duly entered into and recorded in the bureau of conveyances or filed in the office of the assistant registrar of the land court; and
(B) Provides that the lessee shall pay all taxes levied on the property during the term of the lease.
(2) Property owner excludes a lessee under a government lease whose stated term is less than seven years.
Tax Year. Has the same meaning as defined in § 8-6.2 .
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.