City & County
of Honolulu

Yes, cumulative period of 5 years. Clock starts with first permit application in last 5 years which sets the market value (50%) against which all subsequent projects are measured.

Maui County

Yes, the cumulative cost applies to a 10-year period. For each project, the project percentage to determined based on the project cost and County’s assessed building value at the time of permit application.

Kauaʻi County

Yes, cumulative period of 10 years. Rolling calculation based on date of first improvement within the past 10 years. Calculated as the sum of all improvements to the structure divided by market value of structure.

Market value can be determined by either County’s Real Property Assessment division or applicant may utilize a licensed appraiser. Valuation must include retroactive value to the year of the last improvement (i.e. 2014 if last improvements were in 2014, 2015 if last improvements were in 2015, etc.)

Hawai'i County

Yes, cumulative period of 3 years. For each project, the project percentage is determined based on the project cost, improvement cost within 3 year lookback period, and building market value at the time of permit review. Market value can be determined by either County’s Real Property Tax Division or applicant may provide an independent appraisal by a licensed appraiser.