ROH §8-6.2

When property taxes are set and assessed

Read the official text at honolulu.gov ↗

This section defines the tax year for property taxes as running from July 1 to June 30. It also sets the assessment date as October 1 before each tax year, when the property value is determined for that year's taxes.

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The ordinance, as written (Honolulu County) — Tax year - Time of levy and assessment

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.

For real property tax purposes, “tax year” means the fiscal year beginning July 1 of each calendar year and ending June 30 of the following calendar year. Real property shall be assessed as of October 1 preceding each tax year and taxes shall be levied thereon in the manner and when provided in this chapter. )

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.