ROH §8-3.5
How to fix property tax assessments for the wrong owner
Read the official text at honolulu.gov ↗If a property was taxed in the name of someone who did not own it on the assessment date, the county can reassess it. If the original assessment was invalid and taxes were not fully paid, the county must reassess it as omitted property.
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The ordinance, as written (Honolulu County) — Reassessments
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.
Any property assessed to a person or persons who did not have the record title upon October 1 preceding the tax year in which the assessment was made, may be, and in any case where the attempted assessment of property is void or so defective as to create no real property tax lien on the property and the taxes have not been fully collected, the property shall be assessed as omitted property in the manner provided in § 8-3.4 .
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.