CHAPTER 246
REAL PROPERTY TAX LAW
Rate; Levy
Section
246-1 Property defined
246-2 Tax base and rate
246-3 Tax year; time as of which levy and assessment made
246-4 Assessment of property; to whom in general
246-5 Imposition of real property taxes on reclassification
246-6 Assessment of property of corporations or
copartnerships
246-7 Fiduciaries, liability
246-8 Assessment of property of unknown owners
Tax Maps; Valuations
246-9 Maps
246-10 Valuation; consideration in fixing
246-11 Water tanks
246-12 Dedicated lands
246-12.1 Golf course assessment
246-12.2 Conditions precedent to special assessment of land as
golf course
246-12.3 Certain lands dedicated for residential use
246-12.4, 12.5 Repealed
Wasteland Development
246-13 Definitions
246-14 Eligibility
246-15 Application
246-16 Classification
246-17 Development and maintenance of wasteland development
property
246-18 Special tax assessment
246-19 Declassification
246-20 Appeals
Nontaxable Property; Assessment
246-21 Nontaxable property
Registrar of Conveyances, Director of Commerce and
Consumer Affairs; Data From
246-22 Abstracts of registered conveyances, copies of
corporation exhibits, etc., furnished department
Exemptions
246-23 Claims for certain exemptions
246-24 Repealed
246-25 Rules and regulations
246-26 Homes
246-27 Home, lease, lessees defined
246-28 Repealed
246-29 Homes of totally disabled veterans
246-30 Person affected with Hansen's disease
246-31 Exemption, persons with impaired sight or hearing and
persons totally disabled
246-32 Charitable, etc., purposes
246-33 Property used in manufacture of pulp and paper
246-33.1 Crop shelters
246-34 Exemption, dedicated lands in urban districts
246-34.5 Exemptions for air pollution control facility
246-34.7 Alternate energy improvements, exemption
246-35 Fixtures used in manufacturing or producing tangible
personal products
246-36 Public property, etc.
246-37 Lessees of exempt real property
246-38 Property of the United States leased under the
National Housing Act
246-39 Exemption for low and moderate-income housing
246-39.1 Claim for exemption
Returns
246-40 Returns, made when; form; open to public
246-41 Returns by fiduciaries
246-42 Returns of corporations or copartnerships
Assessments and Appeals
246-43 Notice of assessments; addresses of persons entitled
to notice
246-44 Assessment lists
246-45 Informalities not to invalidate assessments, mistakes
in names or notices, etc.
246-46 Appeals
Tax Bills and Payments
246-47 Tax rolls; tax bills
246-48 Taxes; due when; installment payments; billing and
delinquent dates
246-49 Penalty for delinquency
246-50 Costs of assessment and collection
Additional Assessments, Reassessments
246-51 Assessment of unreturned or omitted property; review;
penalty
246-52 Reassessments
Remission of Taxes
246-53 Remission of taxes on acquisition by government
246-54 Remission of taxes in cases of certain disasters
Liens, Foreclosure
246-55 Tax liens; co-owners' rights; foreclosure; limitation
246-56 Tax liens; foreclosure without suit, notice
246-57 Same; registered land
246-58 Same; notice, form of
246-59 Same; postponement of sale, etc.
246-60 Same; tax deed; redemption
246-61 Same; costs
246-62 Tax deed as evidence
246-63 Disposition of surplus moneys
Note
This chapter is affected by L 1980, c 279, which transferred all the functions, powers, and duties relating to the taxation of real property from the department of taxation to the counties, effective July 1, 1981. See chapter 246A.
Cross References
Reciprocal supplying of tax information by counties, see §46-1.8.
Law Journals and Reviews
Taxes in Hawaii Since July 1, 1968: A Report on the Unreported Decisions of Judge Dick Yin Wong, Arthur B. Reinwald, 9 HBJ 95.
Taxes in Hawaii 1983-1988: A Funny Thing Happened at the Forum. 22 HBJ 53.
Real Property Tax Litigation in Hawaii. III HBJ No. 13, at pg. 57.