ROH §8-2.2
How property assessment lists are prepared and kept
Read the official text at honolulu.gov ↗The tax office must make a signed list of all property assessments by January 31. The list shows each property's tax key, class, value, exemptions, and net taxable value. It is the official basis for collecting taxes, unless changed by a court or other allowed adjustment.
courtsstate agencies
The ordinance, as written (Honolulu County) — Assessment lists
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.
On or before January 31 preceding the tax year, the director shall have prepared from the records of taxable properties a list, in duplicate, of all assessments made, which list shall be signed and sworn to by the person preparing it. The assessment list shall identify the property assessed by its tax key and shall set forth the general class of the property established in accordance with § 8-7.1 (c), the valuation of the real property, the amount of exemption allowed on the real property, and the net taxable value of the real property. The assessment list shall be the lists in accordance with which taxes shall be collected, subject only to change made by any court or other tribunal having jurisdiction, where appeals from assessments have been duly taken and prosecuted to final determination, and subject to § 8-1.17 . There shall be noted upon such lists all appeals taken pursuant to § 8-12.1 and the amount involved in each case. The original of the assessment lists shall be retained by the person preparing it, and one copy shall be held by the city clerk.
)
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.