ROH §8-6.1

Tax base and rate

Read the official text at honolulu.gov ↗

This section says all real property is taxed on its full fair market value, unless an ordinance exempts it. The tax rate is set by another rule. An assessment can only be changed through a legal appeal, not just because someone disagrees with it.

everyone

The ordinance, as written (Honolulu County) — Tax base and rate

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.

Except as exempted by ordinance, or as otherwise provided for, all real property shall be subject to a tax upon 100 percent of its fair market value determined in the manner provided by ordinance, at such rate as shall be determined in the manner provided in § 8-11.1 . No taxpayer shall be deemed aggrieved by an assessment, nor shall an assessment be lowered, except as the result of a decision on an appeal as provided by law. For the purpose of this section, an exemption listed and recognized under § 8-10.20 shall be deemed an exemption granted by ordinance. )

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.