ROH §8-10.24
Property Tax Exemption for Public Service Companies
Read the official text at honolulu.gov ↗This section gives a property tax break to real property that a public service company owns or leases and actually uses. The lease must be recorded if it is for one year or more. The break only covers property used for the company's main purpose, and partial use does not cancel the break for the eligible part.
businesses
The ordinance, as written (Honolulu County) — Exemption - Public service
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) Real property that is owned or leased and actually used by a public service company shall be exempt from real property taxes.
(b) If the property for which exemption is claimed is leased by the public service company for a period of one year or more, the lease agreement shall be in force and recorded in the bureau of conveyances when the exemption is claimed.
(c) The exemption provided in this section shall not apply to any portion of the property that is not used for the primary purpose of the public service company.
(d) If any portion of the property is ineligible for the property tax exemption under this section:
(1) The remaining eligible portion shall not be deprived of the exemption;
(2) The ineligibility for exemption under this section shall not disqualify that portion for an exemption under any other law; and
(3) The tax shall be assessed upon so much of the value of the building and land thereunder as the proportion of the nonexempt floor area bears to the total floor area of the building.
(e) “Public service company” has the same meaning as defined in § 8-7.1 (c)(7).
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.