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Honolulu, HI Code of Ordinances
THE REVISED ORDINANCES OF HONOLULU
TITLE I: ADMINISTRATION
CHAPTER 1: GENERAL PROVISIONS
CHAPTER 2: THE MAYOR AND EXECUTIVE AGENCIES - ADDITIONAL POWERS, DUTIES, AND FUNCTIONS
CHAPTER 3: ADDITIONAL BOARDS, COMMISSIONS, AND COMMITTEES
CHAPTER 4: ADDITIONAL POWERS AND DUTIES OF COUNCIL AND LEGISLATIVE AGENCIES
CHAPTER 5: SALARIES, EMPLOYMENT, AND BONDING REQUIREMENTS OF ELECTED OFFICIALS AND NON-CIVIL-SERVICE OFFICERS
TITLE II: TAXATION AND FINANCES
CHAPTER 6: FUNDS, FEES, AND LOAN PROGRAMS
CHAPTER 7: RESERVED
CHAPTER 8: REAL PROPERTY TAX
CHAPTER 8A: TAXATION OF TRANSIENT ACCOMMODATIONS
TITLE III: MISCELLANEOUS REGULATIONS
CHAPTER 9: BOTANICAL GARDENS
CHAPTER 10: PUBLIC PARKS AND RECREATION FACILITIES
CHAPTER 11: CHILD CARE
CHAPTER 12: ANIMALS AND FOWLS
CHAPTER 13: STREETS, SIDEWALKS, MALLS, AND OTHER PUBLIC PLACES
CHAPTER 14: PUBLIC WORKS INFRASTRUCTURE
TITLE IV: TRAFFIC AND VEHICLES
CHAPTER 15: TRAFFIC AND VEHICLES
CHAPTER 15A: REGULATIONS OF VEHICLES
CHAPTER 15B: PUBLIC TRANSIT
TITLE V: BUILDING AND CONSTRUCTION CODES
CHAPTER 16: BUILDING CODE
CHAPTER 16A: HOUSING CODE
CHAPTER 16B: BUILDING ENERGY CONSERVATION CODE
CHAPTER 16C: BUILDING MANAGEMENT
CHAPTER 17: ELECTRICAL CODE
CHAPTER 18: FEES AND PERMITS FOR BUILDING, ELECTRICAL, PLUMBING, AND SIDEWALK CODES
CHAPTER 18A: GRADING, SOIL EROSION, AND SEDIMENT CONTROL
CHAPTER 19: PLUMBING CODE
CHAPTER 20: FIRE CODE OF THE CITY AND COUNTY OF HONOLULU
TITLE VI: LAND USE
CHAPTER 21: LAND USE ORDINANCE
CHAPTER 21A: FLOOD HAZARD AREAS
CHAPTER 22: SUBDIVISION OF LAND
CHAPTER 23: STATE LAND USE CLASSIFICATION
CHAPTER 24: DEVELOPMENT PLANS
CHAPTER 25: SPECIAL MANAGEMENT AREAS
CHAPTER 26: SHORELINE SETBACKS
CHAPTER 27: COMMUNITY FACILITIES DISTRICTS
CHAPTER 28: SPECIAL IMPROVEMENT DISTRICTS
CHAPTER 29: AFFORDABLE HOUSING REQUIREMENTS
CHAPTER 30: WATER MANAGEMENT
CHAPTER 31: COMMUNITY ECONOMIC DEVELOPMENT
CHAPTER 32: AFFORDABLE RENTAL HOUSING
CHAPTER 33: DEVELOPMENT AGREEMENTS
CHAPTER 33A: IMPACT FEES FOR TRAFFIC AND ROADWAY IMPROVEMENTS IN EWA
TITLE VII: BUSINESS
CHAPTER 34: REGULATION OF BUSINESSES
CHAPTER 35: INCENTIVES FOR BUSINESS TO CREATE NEW JOBS
CHAPTER 36: COMMON CARRIERS
TITLE VIII: PROPERTY
CHAPTER 37: REAL PROPERTY TRANSACTIONS INVOLVING THE CITY AND COUNTY OF HONOLULU
CHAPTER 38: LEASE AND RENTAL OF CITY REAL PROPERTY, INCLUDING FEES
CHAPTER 39: MAXIMUM ANNUAL RENEGOTIATED LEASE RENT
CHAPTER 40: OFFENSES RELATING TO PROPERTY
TITLE IX: PUBLIC HEALTH, SAFETY, AND SANITATION
CHAPTER 41: PUBLIC HEALTH AND SAFETY
CHAPTER 42: COLLECTION AND DISPOSAL OF REFUSE
CHAPTER 43: SEWERS, DRAINAGE, AND CESSPOOLS
PARALLEL REFERENCES
TABLES
§ 8-4.2 Remission of taxes in cases of natural disasters.
(a)   The director shall remit taxes due or paid for real property damaged or destroyed as a result of natural disaster, where the mayor has declared a natural disaster for purposes of real property tax relief, under this section. Remissions shall be granted:
(1)   Of taxes on the damaged or destroyed real property for the tax year in which the natural disaster occurred; and
(2)   To the extent and in the manner set forth in this section.
(b)   The director shall determine whether the real property was wholly destroyed or was partially destroyed or damaged from the natural disaster. If the real property was partially destroyed or damaged, the director shall determine what percentage of the value of the whole property was destroyed or otherwise lost by reason of the natural disaster.
(c)   If the real property was wholly destroyed, the amount remitted shall be the lower of the following, but subject to subsection (e):
(1)   The total tax on the property for the tax year in which the natural disaster occurred; or
(2)   $25,000.
(d)   If the real property was partially destroyed or damaged, the amount remitted shall be the lower of the following, but subject to subsection (e):
(1)   The amount derived by multiplying the total tax on the property for the tax year by the percentage of the value destroyed or otherwise lost, determined as provided in subsection (b); or
(2)   $25,000.
(e)   The minimum tax of § 8-11.1(g) shall apply to real property, the tax on which is remitted under this section. In no case shall the amount remitted for a parcel of real property under this section cause the tax on that parcel to be less than the minimum.
(f)   Application for a remission of taxes pursuant to this section shall be filed with the director on or before June 30 of the tax year involved, or within 60 days after the declaration by the mayor of the natural disaster, whichever is the later. Any amount of taxes authorized to be remitted by this section, which has been paid, shall be refunded upon proper application therefor out of appropriated general funds.
(g)   For purposes of this section, the term “natural disaster” means any disaster caused by seismic or tidal wave, tsunami, hurricane, volcanic eruption, typhoon, earthquake, or flood waters.
(Sec. 8-4.2, R.O. 1978 (1983 Ed.)) (1990 Code, Ch. 8, Art. 4, § 8-4.2) (Am. Ords. 92-38, 97-56)