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Real Property Assessment Division

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RECENTLY passed ordinance AMENDMENTS

ORD 18-001; Sec. 8-10.__ Exemption-- Qualifying affordable rental dwelling units

ORD 18-009; Article __. Tax Credit for the Installation of an Automatic Sprinkler System

ORD 18-010; Chapter __ Affordable Housing Requirements

ORD 18-017; Sec. 8-7.6 Property dedicated for low-income rental housing

Revised Ordinances of Honolulu

Articles: 1-4

1. Administration
8-1.1 Legislative intent.
8-1.2 Definitions.
8-1.3 Duties and responsibilities of the director.
8-1.4 Oaths.
8-1.5 Hearings and subpoenas.
8-1.6 Timely mailing treated as timely filing and paying.
8-1.7 Tax collection--General duties, powers of director.
8-1.8 District court judges--Misdemeanors and actions for tax collections.
8-1.9 Director--Collection, records of delinquent taxes, uncollectible delinquent taxes.
8-1.10 Legal representative.
8-1.11 Abstracts of registered conveyances, copies of corporation exhibits furnished to director.
8-1.12 Notices--How given.
8-1.13 Federal or other tax officials permitted to inspect returns--Reciprocal provisions.
8-1.14 Records--Public and confidential.
8-1.15 Tax records as evidence.
8-1.16 Due date on Saturday, Sunday or holiday.
8-1.17 Changes in assessment lists.
8-1.18 Adjustments and refunds.
8-1.19 Partial payment of taxes.
8-1.20 Abetting misdemeanor.
8-1.21 Neglect of duty--Misdemeanor.
8-1.22 Penalty for misdemeanors.

2. Notice of Assessments--Assessment Lists
8-2.1 Notice of assessments--Addresses of persons entitled to notice.
8-2.2 Assessment lists.
8-2.3 Informalities or mistakes in names or notices not to invalidate assessments.

3. Tax Bills, Payments and Penalties
8-3.1 Tax rolls--Tax bills.
8-3.2 Taxes--Due when--Installment payments--Billing and delinquent dates.
8-3.3 Penalty for delinquency.
8-3.4 Assessment of unreturned or omitted property--Review--Penalty.
8-3.5 Reassessments.

4. Remissions
8-4.1 Remission of taxes on acquisition by government.
8-4.2 Remission of taxes in cases of natural disasters.
8-4.3 Remission of penalties and interest due for National Guard and military reserve personnel.

Articles: 5-9

5. Liens--Foreclosures
8-5.1 Tax liens--Co-owners' rights--Foreclosure, limitation.
8-5.2 Tax liens--Foreclosure without suit, notice.
8-5.3 Tax liens--Registered land.
8-5.4 Tax liens--Notice--Form.
8-5.5 Tax liens--Postponement of sale.
8-5.6 Tax liens--Tax deed--Redemption.
8-5.7 Tax liens--Costs.
8-5.8 Tax deed as evidence.
8-5.9 Disposition of surplus moneys.
8-5.10 Tax debt due the county--Lien.
8-5.11 Enforcement of payment by assumpsit action or by levy and distraint upon all property and rights to property.

6. Rate--Levy
8-6.1 Tax base and rate.
8-6.2 Tax year--Time of levy and assessment.
8-6.3 Assessment of property--To whom in general.
8-6.4 Imposition of real property taxes on reclassification.
8-6.5 Assessment of property of corporations or copartnerships.
8-6.6 Fiduciaries--Liability.
8-6.7 Assessment of property of unknown owners.

7. Valuations
8-7.1 Valuation--Considerations in fixing.
8-7.2 Water tanks.
8-7.3 Dedication of lands for agricultural use.
8-7.4 Lands dedicated for golf course use.
8-7.5 Certain lands dedicated for residential use.
8-7.6 Property dedicated for low-income rental housing

8. Wasteland Development
8-8.1 Definitions.
8-8.2 Eligibility.
8-8.3 Application.
8-8.4 Classification.
8-8.5 Development and maintenance of wasteland development property.
8-8.6 Special tax assessment.
8-8.7 Declassification.
8-8.8 Appeals.

9. Nontaxable Property--Assessment
8-9.1 Nontaxable property.

Article: 10 and EXHIBIT 1

10. Exemptions
8-10.1 Claims for certain exemptions.
8-10.2 Rules and regulations.
(8-10.3 Assignment of partial exemptions. Repealed by Ord. 02-45.)
8-10.3 Reserved.
8-10.4 Homes.
8-10.5 Home, lease, lessees defined.
8-10.6 Exemption--Homes of totally disabled veterans.
8-10.7 Exemption--Persons affected with leprosy.
8-10.8 Exemption--Persons with impaired sight or hearing and persons totally disabled.
8-10.9 Exemption--Nonprofit medical, hospital indemnity association.
8-10.10 Exemption--Charitable purposes.
8-10.11 Reserved.
8-10.12 Exemption--Crop shelters.
8-10.13 Exemption--Dedicated lands in urban districts.
8-10.14 Reserved.
8-10.15 Exemption--Alternate energy improvements.
8-10.16 Exemption--Fixtures used in manufacturing or producing tangible personal products.
8-10.17 Exemption--Public property.
8-10.18 Lessees of exempt real property.
8-10.19 Property of the United States leased under the National Housing Act.
8-10.20 Exemption--Low-income rental housing.
8-10.21 Claim for exemption.
8-10.22 Exemption--Historic residential real property dedicated for preservation.
8-10.23 Other exemptions.
8-10.24 Exemption--Credit union.
8-10.25 Exemption--Slaughterhouses.
8-10.26 Exemption--Qualifying construction work.
8-10.27 Exemption--Public service.
8-10.28. Additional terms and conditions for exemption of low-income rental housing projects on Hawaiian home lands.
8-10.29 Exemption--Nonprofit organization thrift shops.
8-10.30 Exemption--Historic commercial real property dedicated for preservation.
8-10.31 Exemption--Qualifying agricultural improvements for dedicated vacant agricultural lands.
8-10.32 Exemption--Kuleana land.
8-10.33 Exemption--For-profit group child care centers.
8-10.34 Exemption--Central Kakaako industrial zone limited development.
8-10.35 Claim for Exemption--Central Kakaako industrial zone limited development.
Exhibit 1 Central Kakaako Industrial Zone

Articles: 11-16

11. Determination of Rates
8-11.1 Real property tax--Determination of rates.

12. Appeals
8-12.1 Generally.
8-12.2 Appeals by persons under contractual obligations.
8-12.3 Grounds of appeal—Real property taxes.
8-12.4 Second appeal.
8-12.5 Small claims.
8-12.6 Boards of review—Appointment, removal, compensation.
8-12.7 Boards of review—Duties, powers, procedure before.
8-12.8 Appeal to tax appeal court.
8-12.9 Appeal to board of review.
8-12.10 Costs—Deposit for an appeal.
8-12.11 Costs—Outcome of appeal.
8-12.12 Taxes paid pending appeal.
8-12.13 Amendment of assessment list to conform to decision.
8-12.14 Appeals settled by director.

13. County Tax Credit
8-13.1 Definitions.
8-13.2 Real property tax credit established.
(8-13.3 Administration. Repealed by Ord. 03-28.)
8-13.3 Administration.
8-13.4 Appeal.
8-13.5 Penalties.
8-13.6 Revocation of credit.
(14. Reporting of Honolulu Real Property Interests Owned or Acquired by Foreign Persons. Repealed by Ord. 04-03)

14. Reserved

15. Severability
8-15.1 Severability.

16. Tax Credit for Septic Tank to Replace Household Cesspool
8-16.1 Definitions.
8-16.2 Septic tank cesspool replacement tax credit established.
8-16.3 Administration—Rules.