Skip to code content (skip section selection)
Compare to:
Honolulu Overview
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
§ 8-10.34 Exemption—During construction work for and marketing of affordable dwelling units or affordable rental housing projects.
(a)    For the purposes of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
Qualifying Construction Work. Work:
(1)    To construct new buildings or portions thereof, or to construct additions or substantial rehabilitations, as defined in § 29-1.2, to existing buildings; provided that the new or existing building is located on land that is classified in accordance with § 8-7.1 as residential, residential A, hotel and resort, or commercial; or
(2)   To construct an affordable rental housing project pursuant to Chapter 32.
(b)    Any incremental increase in the valuation of the real property primarily attributable to qualifying construction work will be exempt from property taxes; provided that:
(1)   The qualifying construction work creates affordable dwelling units pursuant to Chapter 29;
(2)   The qualifying construction work creates affordable dwelling units pursuant to a planned development-transit permit pursuant to § 21-9.100-10, or an interim planned development-transit permit pursuant to § 21-9.100-5;
(3)   The real property is developed in compliance with HRS § 201H-36(a)(5); or
(4)   The qualifying construction work creates affordable rental housing units that:
(A)   Are rented to households earning 100 percent and below of the AMI; and
(B)   For a period of at least 15 years after a certificate of occupancy is issued for the affordable rental housing project, the affordable units are rented at or below the rental rate limits established by the United States Department of Housing and Urban Development for households earning 100 percent of the AMI for the applicable household size;
pursuant to Chapter 32.
(c)    A claim for exemption must be filed with the director on or before September 30 preceding the first tax year for which the exemption is claimed on a form as may be prescribed by the director, and must be supported by documentation establishing the date of the issuance of the building permit for demolition, if applicable, or the building permit for new buildings or portions thereof, additions, or substantial rehabilitations, and documenting the creation of:
(1)   Affordable dwelling units pursuant to Chapter 29;
(2)   A planned development-transit permit pursuant to § 21-9.100-10;
(3)   An interim planned development-transit permit pursuant to § 21-9.100-5;
(4)   Affordable rental dwelling units pursuant to HRS § 201H-36(a)(5); or
(5)   Affordable rental housing units that:
(A)   Are rented to households earning 100 percent and below of the AMI; and
(B)   For a period of at least 15 years after a certificate of occupancy is issued for the affordable rental housing project, the affordable units are rented at or below the rental rate limits established by the United States Department of Housing and Urban Development for households earning 100 percent of the AMI for the applicable household size;
pursuant to Chapter 32.
(d)    The real property tax will be based on the assessed value of the property for the tax year immediately preceding the tax year during which the building permit for demolition, if applicable, or a building permit for new buildings or portions thereof, additions, or substantial rehabilitations for the qualifying construction work was issued.
(e)   The claim for exemption, once allowed, will expire:
(1)    Three calendar years after issuance of a building permit for new buildings or portions thereof, additions, or substantial rehabilitations;
(2)    Upon issuance of a certificate of completion; or
(3)    Upon issuance of any certificate of occupancy;
whichever occurs first. The director may extend this exemption for good cause.
(f)   If, within five years after the expiration of the claim for an exemption under subsection (b)(4), an affordable rental housing project is not in compliance with the executed declaration of restrictive covenants, the exemption will be retroactively revoked and the taxpayer shall reimburse the city for the total exemption amount.
(Added by Ord. 18-1; Am. Ords. 19-8, 20-13)
Editor’s note:
   * Section 8-10.34 will be repealed on June 30, 2027, in accordance with Ordinance 18-1 and Ordinance 19-8.
    Amendments made to § 8-10.34 in Ordinance 19-8, as amended by Ordinance 23-12, will be repealed on June 1, 2030; provided that any exemption under § 8-10.34(b)(4) for qualifying work for affordable rental housing units that are rented to households earning 100 percent and below of the area median income, will remain in effect for the duration of the exemption period as determined under § 8-10.34(e).