Chapter 19 Real Property Taxes - Laserfiche WebLink

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Section 19-87. Exemption for low and moderate-income housing. Section 19-88. Claim for exemption. Section 19-89. Exemptions for certain Hawaiian Homes property, and other agencies. Section 19-89.1. Historic residential real property dedicated for preservation; exemption. Section 19-89.2. Credit union exemption. Section 19-89.3. Exemptions for enterprise zones. Section 19-89.4. Hawai‘i Island housing trust exemption. Section 19-89.5. Kuleana land exemption.* Article 11. Determination of Rates. Section 19-90. Real property tax; determination of rates. Article 12. Appeals. Section 19-91. Appeals. Section 19-92. Appeals by persons under contractual obligations. Section 19-93. Grounds of appeal, real property taxes. Section 19-94. Second appeal. Section 19-95. Small claims. Section 19-96. Appointment, removal, compensation. Section 19-97. Board of review; duties, powers, procedure before. Section 19-98. Tax appeal court. Section 19-99. Appeal to board of review. Section 19-100. Cost; deposit for an appeal. Section 19-101. Repealed. Section 19-102. Taxes paid pending appeal. Section 19-103. Amendment of assessment list to conform to decision. Article 13. Tax Credits. Section 19-104. Solar water heater tax credit established. Section 19-104.1. Private road tax credit established. Section 19-104.2. Private road tax credit reports. Section 19-105. Administration. iv UNOFFICIAL ADVANCE SHEET – Updated on January 1, 2026. Contains sec(s) affected since publication of Supp. 19 (1-2026). Official revision to be published in a subsequent republication of the County Code.