Chapter 19 Real Property Taxes - Laserfiche WebLink

Home

R EAL P ROPERTY T AXES § 19-1 CHAPTER 19 REAL PROPERTY TAXES Article 1. Administration. Section 19-1. Purpose. The purpose of this chapter is to implement the authority granted to the County to assess, impose and collect real property tax based on an amendment to the State constitution which was adopted on November 7, 1978, by the electorate. This chapter will provide for the administration, assessment, and collection of real property tax, including exemptions therefrom, dedication of land, and appeals. (1983 CC, c 19, art 1, sec 19-1; am 1997, ord 97-84, sec 1.)19-1 Section 19-2. Definitions. Wherever used in this chapter: “Accessory dwelling unit” means a structure or portion thereof designed and used for single-family residential purposes as permitted under chapter 25, article 6, division 3 of this Code, and which can be detached from or attached to an existing residence, to be used for single-family occupancy and containing one kitchen. “Affordable rental rate” means a monthly rent not to exceed the most recent affordable rental guidelines for eighty percent of the area median income of the County as established by the Hawai‘i housing finance and development corporation. “Agriculture use value” means the productivity value for assessment purposes determined for lands being put to any agricultural use. “Certification of rental rate” means the sworn statement of the parcel owner attesting under penalty of law the rental rate that the land owner will charge and maintain for all renters on that parcel for that calendar year. “Commercial agricultural activities” shall mean farm operations, that may include multiple parcels that need not be contiguous, that generate income, monetary gain, or economic benefit in the form of money or money’s worth of a minimum $2,000 annual gross income per farm operation or adhere to generally accepted standards or recognized practices within that agricultural industry. “Commercially viable agricultural operation” shall mean an agricultural business or service with the ability to compete effectively and to make a profit, either without subsidies or with reliable, long-term subsidies as demonstrated by an analysis of comparable practices within the area of operation under comparable conditions. “Community food sustainability use” means the present use of agricultural or residential and agricultural zoned land on a continuous and regular basis that demonstrates the owner is engaged in agricultural activities to provide food to the community, including: (1) Intensive agriculture; (2) Orchards; (3) Diversified agriculture; or (4) Pasture for food production. 19-1 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.