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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
§ 8-10.1 Claims for certain exemptions.
(a)   None of the exemptions from taxation granted in §§ 8-10.3, 8-10.5 through 8-10.9, 8-10.21, 8-10.24, 8-10.26, 8-10.29, and 8-10.30 will be allowed in any case, unless the claimant has filed with the department of budget and fiscal services on or before September 30 preceding the tax year for which the exemption is claimed, a claim for exemption in a form as prescribed by the department.
(b)   A claim for exemption, once allowed, shall have continuing effect until:
(1)   The exemption is disallowed;
(2)   The assessor voids the claim after first giving notice (either to the claimant or to all claimants in the manner provided for by this chapter) that the claim or claims on file will be voided on a certain date, not less than 30 days after such notice;
(3)   The five-year period for exemption, as allowed in § 8-10.3(e) expires; or
(4)   The report required by subsection (d) is made.
(c)   A claimant may file a claim for exemption even though there is on file and in effect a claim covering the same premises, or a claim previously filed and disallowed or otherwise voided. However, no such claim shall be filed if it is identical with one already on file and having continuing effect. The report required by subsection (d) may be accompanied by or combined with a new claim.
(d)   The owner of any property that has been allowed an exemption under §§ 8-10.3, 8-10.5 through 8-10.9, 8-10.21, 8-10.24, 8-10.26, 8-10.29, or 8-10.30 has a duty to report to the assessor within 30 days after such owner or property ceases to qualify for such an exemption for, among others, the following reasons:
(1)   The ownership of the property has changed;
(2)   A change in the facts previously reported has occurred concerning the occupation, use or renting of the premises, buildings or other improvements thereon; or
(3)   A change in status has occurred that affects the owner’s exemption.
Such report shall have the effect of voiding the claim for exemption previously filed, as provided in subsection (b)(4). The report shall be sufficient if it identifies the property involved, states the change in facts or status, and requests that the claim for exemption previously filed be voided.
In the event the property comes into the hands of a fiduciary who is answerable as provided for by this chapter, the fiduciary shall make the report required by this subsection within 30 days after the assumption of the fiduciary’s duties or within the time otherwise required, whichever is later.
A penalty shall be imposed if the change in facts occurred in the 12 months ending September 30 preceding the tax year for which an exemption is to take effect and the report required by this subsection is not filed by the immediately following November 1. The amount of the penalty shall be $300 imposed on the November 2 preceding the tax year for which the owner or the property no longer qualifies for the exemption and on November 2 for each year thereafter that the change in facts remains unreported. In addition to this penalty, the taxes due on the property plus any additional penalties and interest thereon shall be a paramount lien on the property as provided for by this chapter.
(e)   If the assessor is of the view that, for any tax year, the exemption may not be allowed, in whole or in part, the assessor may at any time within five years of October 1 of that year disallow the exemption for that year, in whole or in part, and may add to the assessment list for that year the amount of value involved, in the manner provided for by this chapter for the assessment of omitted property.
(Sec. 8-10.1, R.O. 1978 (1987 Supp. to 1983 Ed.)) (1990 Code, Ch. 8, Art. 10, § 8-10.1) (Am. Ords. 88-1, 89-129, 95-67, 96-15, 01-60, 03-05, 06-04, 07-7, 09-24, 09-32, 12-29; 20-37)