ROH §8-10.20

Old property tax exemptions stay in effect

Read the official text at honolulu.gov ↗

This section keeps certain property tax exemptions that were created before November 7, 1978, under state laws and the Hawaiian Homes Commission Act. It also says that land leased as a homestead under that act is exempt from property taxes, even if the usual seven-year limit would apply.

homeownerslandownerstenants

The ordinance, as written (Honolulu County) — Other 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.

Exemptions to real property taxes as set forth in HRS Chapter 53 (“Urban Renewal Law”) and Chapter 183 (“Forest Reserves, Water Development, Zoning”), and in § 208 of the Hawaiian Homes Commission Act, 1920, and which were enacted before November 7, 1978, shall remain in effect and be recognized and implemented by the city in its administration of the real property tax system; provided that real property leased under homestead and not general lease pursuant to the authority granted the department of Hawaiian home lands by § 207 of the Hawaiian Homes Commission Act, 1920, shall be exempt from real property taxes, the seven-year limitation on the exemption afforded by § 208 of the Hawaiian Homes Commission Act, 1920, notwithstanding. )

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.