Remission of Real Property Tax in cases of natural disasters.

City and County of Honolulu

Pursuant Revised Ordinance of Honolulu, Chapter 8 (Real Property Tax) Article 4 (Remission) 8-4.2 8-4.2 Remission of taxes in cases of natural disasters

Sec. 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, hereunder.

Maui County

This application is only for remission of taxes as a result of damage resulting from damage or destruction of real property as a result of a tidal wave, earthquake, or volcanic eruption, or as the result of floodwaters overflowing the banks or walls of a river or stream.

All applications must be filed and submitted (U.S. Postmarked) on or before June 30th of the tax year involved or within 60 days after the disaster.

MCC 3.48.230 – Damage or destruction by disaster. In any case of the damage or destruction of real property as the result of a tidal wave, earthquake, or volcanic eruption, or as the result of floodwaters overflowing the banks or walls of a river or stream, the director is authorized to remit taxes due on such property, to the extent and in the manner set forth …….

Kauai County

Claims for Disaster Relief – General Claim Form for Real Property Damages, due to Disaster, such as Floods, Hurricanes, Fire, Earthquakes, Tsunamis and Mudslides. File on or before June 30th of the taxable year involved or within 60 days of the disaster, whichever is later.

For more information, contact:

Real Property
4444 Rice St., Suite 454
Lihue, HI 96766
Phone: (808) 241-4224
E-mail: rpassessment@kauai.gov

Hawaii County

Mail or submit in-person, both the “RP Form P-48: Natural Disaster Worksheet” and ‘RP Form 19-36: Notice of Claim for Disaster Relief” to the Real Property Tax Division no later than June 30 of the taxable year involved or within 60 days, whichever is later.

HCC Section 19-36. Remission of taxes in cases of certain disasters. In any case of the damage or destruction of real property as the result of a tidal wave, earthquake, fire, landslides or volcanic eruption, or as the result of flood waters overflowing the banks or walls of a river or stream, or other disasters, the director is authorized to remit taxes due on such property, to the extent and in the manner hereinafter set forth: …..”