ROH §8-10.16
Tax rules for federal land leased for housing
Read the official text at honolulu.gov ↗This section says that property owned by the U.S. government and leased under a specific federal housing program is generally not taxed. But if the renter uses part of the property for business, like shops or offices, that part is taxed based on the renter's interest. The renter must pay that tax.
businessestenants
The ordinance, as written (Honolulu County) — Property of the United States leased under the National Housing Act
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.
Real property belonging to the United States leased pursuant to Title VIII of the National Housing Act, as amended or supplemented from time to time:
(a) Shall not be taxed under this chapter upon the lessee’s interest or any other interest therein, except as provided in subsection (b); and
(b) Shall be taxed under this chapter to the extent of and measured by the value of the lessee’s interest in any portion of the real property (including land and appurtenances thereof and the buildings and other improvements erected on or affixed on the same) used for, or in connection with, or consisting in, shops, restaurants, cleaning establishments, taxi stands, insurance offices, or other business or commercial facilities. The tax shall be assessed to and collected from the lessee. The assessment of such property shall not impair, and shall be so made as to not impair, any right, title, lien, or interest of the United States.
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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.