ROH §8-1.14
Public and Confidential Property Tax Records
Read the official text at honolulu.gov ↗Most maps and records about property taxes are public and can be viewed during business hours. But if a taxpayer marks certain records as confidential and separates them, like lease agreements or income statements, the public cannot see them. The city can still use those confidential records in tax appeals.
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The ordinance, as written (Honolulu County) — Records - Public and confidential
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) Except as provided in subsection (b), all maps and records compiled, made, obtained, or received by the director or any of the director’s subordinates, shall be public records, and where the death, removal, or resignation of any such officers, shall immediately pass to the care and custody of their respective successors. The information and all maps and records connected with the assessment and collection of taxes under this chapter shall, during business hours, be open to the inspection of the public.
(b) Real property tax records stamped confidential and provided in a form separable from public tax records by a taxpayer containing trade secrets or confidential commercial or financial information of a taxpayer shall not be open to inspection by the public including but not limited to:
(1) Lease agreements not involving the use of government land;
(2) Income statements; and
(3) Income and general excise tax statements.
(c) Nothing in subsection (b) shall be construed to preclude the city from using the records enumerated in subsection (b) in any proceeding before a board of review or a court in any appeal brought by a taxpayer.
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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.