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New Hawaii Real Property Conveyance Tax PDF Print E-mail

Leave it to our elected officals to further complicate the tax laws in Hawaii. Beginning July 1, 2009, the conveyance tax paid by Sellers of Hawaii real estate shall be changed once again.

As recently as 2005, the conveyance tax was a simple 10 cents per $100 of sales price. Easy, right? Fast forward to June 2007, when Hawaii decided that Sellers of real estate purchased by Buyers who were not going to use the home as their primary residence would pay a higher conveyance tax...and the higher the sales price, the higher the tax rate! Six separate categories of tax rates were created, depending on the purchase price and the Buyer's intention (occupant vs. investor).

Effective July 1, 2009, there will now be fourteen different categories in the Conveyance Tax matrix. The tax is still on a graduated scale, with the same two factors (price & Buyer's intention), however the higher consideration amounts have now been recategorized.

Residential properties (Single Family Residential & Condos only) closing at $1M+ with an investor buyer (not intending to use a primary residence) will be affected by this latest change.

Here are some questions that may arise when looking at these new changes:

Vacant Land: I am selling vacant land that is zoned residential. Which scale is used for this property?

County home exemption is not applicable for vacant land. Therefore, the land is assessed by the graduated scale #1.

Commercial: We have a $1.5 million transaction for a commercial building. The property is classified as industrial. Which scale is to be used - 30¢ per $100 or 40¢ per $100?

This is not a residential condo or single-family property. Therefore, use graduated scale #1.

Trusts: We are taking title to a single-family home in ourtrust; are we automatically subject to the higher rate even though we intend to use the property as our principal residence? We were told that corporations, partnerships, LLCs and LLPs
were automatically subject to the higher rate since they cannot be considered owner/occupants.

The entity clause only applies to corporations, partnerships, LLCs, LLPs, and investment trusts, such as a pension fund trust. If your buyers are the settlors and trustees of their owns trusts which will hold title to the home, then they may qualify for a homeowner’s exemption and graduated scale #1 would apply.

For any questions about Hawaii real estate and property tax-related matters, please contact Gary Petrison, PB at Island Trust Properties: 808-333-7868, This e-mail address is being protected from spambots. You need JavaScript enabled to view it   

Albizia: The Tree That Ate Puna PDF Print E-mail

Albizia is a fast growing tree that is invasive (weedy) in native ohia forests in Hawaii, especially in Puna on the Big Island. as well as on land disturbed by human activities. Albizia causes ohia to die off, and makes the environment more favorable for other invasive species (clidemia, guava, and possibly miconia and the coqui frog).

One of the fastest growing of all tree species, in other countries where it occurs naturally such as Indonesia, Papua New Guinea, and the Solomon Islands, it is used for pulp and other wood products, fuelwood, ornamental plantings and shade for coffee, tea and cattle. Unfortunately it has gotten out of control on the Big Island of Hawaii, especially in the Puna district.

Falcataria moluccana or albizia has become a major problem tree in Hawai'i. It can invade and shade out intact native ohia forests. It is considered a WEED PEST in Hawai'i.

Don't be deceived by albizia's beautiful appearance; because of their brittle wood and weak structure, large albizia trees pose a hazard to nearby infrastructure. Strong winds can cause large limbs to drop onto whatever may be underneath, potentially causing costly damage to homes and power lines. Cars and houses have been flattened, and people severely injured and nearly killed by these forest monsters.

Albizia grows at a rapid rate, Trees can reach heights of more than 20 feet in their first year, 45 feet in their third year, and 60 feet by the end of their tenth year. The crown of an albizia tree is broad, capable of shading over half an acre.

Albizia has an effect on Hawaii real estate property values as well; land with albizia (especially large trees) typically is valued less than lots without, due to the cost of removal. The best advice is to get rid of them, and monitor to catch the "keikis" when they sprout; early removal is quite simple..

Distribution of albizia on the island of Hawaii (above). The trees are most readily identified as those forming the "tree tunnel" near Lava Tree State Park (below).

What you can do:

- Leave the natural vegetation untouched—don't bulldoze—until you are ready to utilize the land. Albizia grows rapidly in bulldozed areas

- Eliminate albizia seedlings and small trees before they become a problem. "Girdling" works great, and the trees will just fall over when they die --- but make sure they're small, and that no one is around to get hurt. Safety first!

- Deal responsibly with "hazard trees"; Trees that are posing a hazard to infrastructure should be removed professionally --- don't try this yourself!

Methods of control:

For medium-sized to large trees, and any trees near infrastructure, contact an arborist for free consultation to determine the safest and most effective course of action to remove the tree. An arborist will help you determine when professional removal is necessary.

Fell saplings and young trees and apply herbicide to cut stumps immediately. Triclopyramine is effective at concentrations of 7-10%. Before applying any pesticide, applicators must determine that the product under consideration is correct for the intended use site according to the label on the container or package.

For more information, read "Woody Plant Control for the Home, Pasture and Forest," by Philip Motooka and others, a University of Hawaii publication, or contact the Komohana Agricultural Complex at 875 Komohana Street, Hilo, HI 96720, Phone (808) 981-5199.

Hawaii Realtors Can (Again) Help Homeowners With Short Sales PDF Print E-mail

Hawaii homeowners can once again turn to real estate professionals to assist with short sales and foreclosure situations. Governor Lingle yesterday signed Hawaii Senate Bill SB 34 into law, which exempts licensed real estate brokers and salespersons who act within the scope of their license from the definition of "distressed property consultant" under the Mortgage Rescue Fraud Prevention Act (ACT 137).

The new law will become Act 66 of the 2009 Legislative Session and takes effect immediately.

The inclusion of real estate agents and brokers in last year's ACT 137 caused tremendous problems for homeowners facing a possible short sale, requiring them to navigate the complicated process on their own. In addition, agents and brokers faced considerable penalties if they provided assistance to an owner by communicating directly with the owner's lender. Consequently, many agents and brokers simply refused to list short sale properties due to the liabilities involved. 

In an effort to shield real estate agents from the fines and penalties contained in ACT 137, the Hawaii Association of Realtors (HAR) created special addenda for their members to use, but with the passage of SB 34 these forms are now obsolete.

SB 34 (soon to be ACT 66) modifies various sections of certain Hawaii Statutes, including Chapter 467 (Real Estate Brokers and Salespersons) and Chapter 480E (Mortgage Rescue Fraud Prevention Act).

The bill also prohibits a licensed real estate broker or salesperson from acquiring an ownership interest in a distressed property that they have listed, within 365 days after a listing agreement for the same distressed property has expired or terminated. 

Are you a seller who may be looking at a short sale for your property? Or perhaps you are a buyer who's interested in seeing what short sale and foreclosure opportunities exist on the Big Island of Hawaii? Island Trust Properties' experienced agents have been assisting both buyers and sellers with distressed properties for many years ---- contact us today to find out how we can help!



"The Surf Break Cafe" - New Hilo Restaurant PDF Print E-mail

A new restaurant has opened in downtown Hilo. "The Surf Break Cafe", located at 201 Kinoole St. (in the building at the corner of Haili St. and Kinoole), is open for breakfast and lunch daily from 6:00 am until 3:00 pm-ish...serving fresh sandwiches, melts, salads, bagels, smoothies, and coffee/espresso drinks...all at reasonable prices! 808-934-8844

They have finally solved that age-old problem in Hilo, where can you find a real breakfast "burrito? The Surf Break serves 3 different types of  their "Breakfast Barrels"!

 Lunch is just as good, and I can recommend the Puerto Escondido barrel, which goes well with the Machado mixed berry smoothie. 

Check out the menu below, and when you're there, you may notice some surf photos of the Hilo Surf at Honoli'i on the wall that look familiar!

They got Wi-Fi too...


TMK How-To: Big Island of Hawaii Tax Map Key Numbers PDF Print E-mail

Big Island TMK Maps 

Tax Map Key (TMK) Numbers are assigned to each property on the Big Island of Hawaii.   This is the system used to pinpoint the exact location of any property on the Big Island. All legal documents regarding real estate in Hawaii (and real estate on the Big Island) refer to the TMK number. The County of Hawaii has all of the TMK maps for the Big Island of Hawaii at their Hawaii County TMK Maps webpage.

A TMK number typically has five digits (except for Big Island Condos and Big Island CPR's). These digits reflect, in the following order:

the TMK Division, Zone (also called District), Section, Plat, Parcel, Unit of a particular property's location.


The first digit in the TMK number refers to the Division (or County). Each County in Hawaii has its own unique TMK Division number:

                                                  Oahu County:   1
                                                  Maui County:    2
                                                  Hawaii County: 3  (The Big Island)
                                                  Kauai County:   4 


The second digit identifies the TMK Zone (also known as the Tax District or TMK District). Zones are numbered 1 through 9:

                                                  Zone 1: Puna
                                                  Zone 2: South Hilo
                                                  Zone 3: North Hilo
                                                  Zone 4: Hamakua
                                                  Zone 5: North Kohala
                                                  Zone 6: South Kohala
                                                  Zone 7: North Kona
                                                  Zone 8: South Kona
                                                  Zone 9: Kau



The third digit designates the TMK Section number within the Zone. 


The fourth digit refers to the TMK Plat number within Section.

The fifth digit pinpoints the specific TMK Parcel number within the Plat.

The sixth digit (used only for Hawaii Condos and CPR's) identifies

the TMK Unit number within the Parcel.

General Locations of Big Island Subdivisions

View Larger Big Island TMK Subdivision Map 


TMK Section Locations of Big Island Subdivisions:

Zone 1 - Puna District

Section 1 (TMK 3-1-1) :  Fern Acres, Fern Forest, Hale Ohia, Hawaii's Eden Roc
                                    Estates, Hawaiian Orchid Island Estates, Ikina Moana
                                    Tract, Keaau, Kopua Farm Lots, Mauna Loa Estates, Ohia
                                    Estates, Royal Gardens, Royal Hawaiian Estates

Section 2 (TMK 3-1-2) :  Black Sand Beach, Kaimu-Makena Homesteads, 
                                    Kaimu-Makena Houselots, Kalapana & Kupahua,
                                    Kalapana Seaview Estates, Kalapana Vacation Lots,                                     Keauohana-Kehena-Keekee Homesteads, Kehena Beach                                     Estates, Kikala-Keokea Homesteads, Pacific Paradise
                                    Oceanfront Estate Subdivision, Puna Beach Palisades

Section 3 (TMK 3-1-3) :  Kamaili, Kaueleau Farm Lots, Keahiala/Kauaea, Lanipuna
                                    Gardens, Leilani Estates, Malama Homesteads, Opihikao,

Section 4 (TMK 3-1-4) :  Green Lake Farm Lots Subdivision, Kaniahiku Village Site,                                     Kapoho, Kapoho Beach Lots, Kapoho Papaya Farms, Kapoho
                                    Vacationland, Kapoho Village, Laepaoo-Puua, Lava Tree
                                    Park, Nanawale Estates, Nanawale Farm-Ranch
                                    Lands, Pohoiki Bay Estates, Puna Orchards, Puua &
                                    Halekamahina, Puua-Kapoho, Waa Waa

Section 5 (TMK 3-1-5) :  Hawaiian Beaches Subdivision, Hawaiian Paradise Park,
                                    Hawaiian Parks Subdivision, Hawaiian Shores Recreational
                                    Estates, Hawaiian Shores, Kaniahiku
                                    Homesteads, Kaniahiku House Lots, Kaohe Homesteads,
                                    Keonepoko Homesteads, Keonepoko Iki Farm Lot
                                    Subdivision, Maku'u Agricultural Lots, Makuu-Keonepoko
                                    Nui, Nanawale Homesteads, New Pahoa Section, Old Pahoa,
                                    Pahoa, Pahoa Ag. Park, Pahoa Village, Pahoa Village Lots,
                                    Pahoa Woodland Subdivision, Puua-Keonepoko Iki,
                                    Tangerine Acres

Section 6 (TMK 3-1-6) :  Ainaloa, Hawaiian Acres, Hawaiian Paradise Park,
                                    Keaau, Keaau Town, Orchid Land Estates, Tiki Gardens

Section 7 (TMK 3-1-7) :  Happy Homes Tract, Hawaiiki Subdivision, Hilo Acres,
                                    Iwasaki Village, Kaihenui Settlement Association Lots,
                                    Keaau Agricultural Lots, Keaau Tract, Kobayashi
                                    Subdivision, Kukui Heights Lots, Kurtistown Village, Lewis
                                    Settlement Association Lots, Maunalani Lots, Maunalani
                                    Tract, Mountain View Subdivision, Olaa Homestead
                                    Reservation Lots, Olaa Houselot Subdivision, Olaa
                                    Reservation Lots, Puna Macadamia Orchard, Schmidt

Section 8 (TMK 3-1-8) :  Aloha Estates Subdivision, Canney Road Homesteads,
                                    Glenwood Gardens, Glenwood Subdivision, Hawaii Island
                                    Paradise Acres Subdivision, Mokihana Farm Lots, Mountain
                                    View, Mountain View Gardens, Mountain View Ranches,
                                    Olaa Acres, Olaa New Tract Lots, Olaa Reservation Lots,
                                    Orchid Isle Estates, Pacific Par. Mt. View Manor, Pacific
                                    Paradise Development Subdivision, Pacific Paradise
                                    Gardens aka Olaa Scenic Lands, Throm's Subdivision,
                                    Ueyama Village

Section 9 (TMK 3-1-9) :  Anuhea Volcano House Lots, Anuhea Volcano Summer Lots,
                                    Haunani Tract, Hoonanea Subdivision, Kalanihonua Tract,
                                    Kilauea Settlement Association Lots, Mariner Tract,
                                    McKenzie Tract, Olaa, Olaa Summer Lots, Upper Olaa
                                    Forest Reserve, Volcano Cymbidium Acres, Volcano Farm
                                    Lots, Volcano Village

Zone 2 - South Hilo District

Section 1 (TMK 3-2-1) :  Hill Subdivision, Hilo, Keaukaha, Keaukaha Res. Lots, Keaukaha Seaside Lots, Keokea Houselots, Kuhio Settlement Lots, Lehia Park Res. Lots, Ocean View Lease Lots, Ocean View Lots, Onekahakaha S/D, Panaewa Farm Lots, Panaewa House & Farm Lots, Waiakea, Waiakea Warehouse Lots, Warehouse Lots

Section 2 (TMK 3-2-2) :  Dr. Kushima Tract, Fairwiew Lots, Hale Pua Subdivision, Hilo City, Hilo Ind. Devel. Pohaku St. Section, Hilo Kula Subdivision, Hilo Lagoon Center, Hilolani Subdivision, Ignacio Tract, Kaei Hama-i Subdivision, Kaiko'o Project, Kanoelehua Industrial Lots, Kukuau 1st & 2nd, Lagoon View Apartments, Lanakila Tract, Palai Aina Subdivision, Panaewa Ag. Park, Panaewa Farm Lots, Panaewa Hillcrest Subdivision, Panaewa Houselots, Panaewa Houselots-2nd Ser., Panaewa Res. Lots, Park View Apartments, Pierce Tract, Ruthie Subdivision, Tarpley Tract, University Heights Residential Subdivision, Villa Franca Lots, Waiakea, Waiakea Bus. & Ind. Lots, Waiakea Highland View Lots, Waiakea Hmstd. Houselots, Waiakea Houselots-1st Ser., Waiakea Houselots-2nd Ser., Waiakea Industrial Lots, Wailoa Heights Lots, Wright Subdivision

Section 3 (TMK 3-2-3) :  Beckley Tract, Crescent City Heights Subdivision, Halai Hill Tract, Halai Tract, Hilo, Hilo Town, Hilo Town Lots, Ka Waena Lapa Au, Kaumana Gardens Subdivision, Komohana Heights, Piihonua, Piihonua Houselots-2nd Ser., Piihonua Houselots-3rd Ser., Piihonua Pasture "B", Pomeroy Subdivision, Ponahawai, Punahoa 1st & 2nd, Punahoa 1st & Ponahawai, Punahoa 2nd & Ponahawai, Puuhonu Tract, Reeds Island, Sunrise Ridge Subdivision, Ululani Tract, Upa Tract, Wailuku Park Townhouses, Wailuku River Park Section 1

Section 4 (TMK 3-2-4) :  Ahualani Subdivision, Ainaola Heights Subdivision, Ainaola Houselots, Ala Kai Heights, Alawaena Acres, Alawaena Heights Subdivision, Alawaena Highlands, Alokele Subdivision, Anela Nani Subdivision, Anela Place Subdivision, Bright Hawaii Subdivision, Camp 4-C, Camp 6 Houselots, Crescent Heights, Ekela Subdivision, Golden Shower Tree Estates, Haihai Estates, Haihai Heights, Haihai Meadows, Hale Hooko Acres, Hale-O-Lani Subdivision, Hawaii Fairway Subdivision, Hea Hea Heights, Heahea Heights, High Country Farms Subdivision, Hilo Panoramic View Lots, Hooluana Tract, Hoomalu Street Subdivision, Hualalai Subdivision, Huapala Subdivision, Iwalani Heights, Kahalani Estates, Kaiulani Subdivision, Kawailani Grove, Kawailani Heights Subdivision, Kawailani Houselots Subdivision, Kawailani Place, Kawailani Ridge, Kennedy Acres Subdivision, Kinoole Estates, Komohana Estates, Komohana Gardens Subdivision, Komohana Houselots Subdivision, Komohana Street Lots, Komohana Subdivision Phase III, Kukuau Plaza, Kukuau-1st, Kula Ridge Subdivision-Phase I, Kuleana Place Subdivision, Kumukoa Heights, Kupulau Meadows, Kuulei, Lahikina, Lanakila Heights Residential Subdivision, Lehua Heights Subdivision, Macadamia Grove Estates Subdivision, Machado Acres Subdivision, Maunakai Circle Subdivision, Mohouli Subdivision, Mokaulele Heights Houselots, Muny Links Homesites, Nani O Waiakea Estates, Naniakea Subdivision, Nohea Subdivision, Pacific Heights, Pacific Heights Town House Condo 1, Palakiko Subdivision, Panaewa Acres, Panaewa Farm Lots, Panaewa Heights, Pierson II Subdivision, Pohakulani Estates, Puainako Homesites, Puainako Houselots, Sportsmans Paradise Lots, Sunrise Estates, Sunrise Ridge Subdivision, Uluwehi Subdivision, Waiakea, Waiakea Acres Hui, Waiakea Camp Res., Waiakea Cane Lots, Waiakea Estates Subdivision, Waiakea Heights, Waiakea High Country Subdivision, Waiakea Highlands Subdivision, Waiakea Hillsite Estate, Waiakea Homesite Subdivision, Waiakea Homesteads, Waiakea Homesteads 1st Series, Waiakea Homesteads 2nd Series, Waiakea Homesteads 3rd Series, Waiakea Homesteads 5th Series, Waiakea House Lots 8th Series, Waiakea Houselots-10th Series, Waiakea Houselots-6th Series, Waiakea Lani Subdivision, Waiakea Meadows, Waiakea-Uka Meadows, Wainohia Subdivision

Section 5 (TMK 3-2-5) :  Aina Nani Subdivision, Ainako Subdivision, Akolea Plantation Subdivision, Anthurium Acres, Bayview Lots, Charles Chong Man Subdivision, Gentry Homes, Hilo Country Club Estates, Hilo Heights Subdivision, John E. Gamalieson Subdivision, K.H.B.C., Kapikookalani Subdivision, Kaumana, Kaumana & Ponahawai Homesteads, Kaumana City, Kaumana Court, Kaumana Estates Subdivision, Kaumana Heights Residence Lots, Kaumana Homesteads, Kaumana Houselots, Kaumana Lani, Kaumana Park, Kaumana Rise Lots, Kaumana Terrace, Kavana Homes, Kinney Heights, Kuhio Settlement Lots, Kukuau 2nd, Kukuau 2nd, Kaumana, Ponahawai & Punahoa 2nd, Luana Gardens Subdivision, Naupaka Terrace, Onohiana Subdivision, Pacific Plantation, Pakalana Ridge Subdivision, Pamoho Subdivision, Park Hokulani, Piihonua, Piihonua Meadows, Ponahawai, Ponahawai Homesteads-Kaumana, Ponahawai Houselots, Ponahawai, Kaumana, Kukuau 2nd, Ponahawai-Kaumana Homesteads, Ponohawai Homesteads, Sunrise Estates

Section 6 (TMK 3-2-6) : Alae Point, Bella Vista Tract, Haaheo Estates, Haaheo Tract, Halaulani Place, Halepuna, Halepuna Tract, Kaiwiki Heights, Kaiwiki Homesteads I & II, Kikala-Papaa, Piihonua Camp, Piihonua-Kikala, Puueo, Puueo Farm Lots, Puueo Lots, Uala Tract, Wainaku Addition, Wainaku Camp, Wainaku Camp II, Wainaku Farms, Wainaku-Halepuna

Section 7 (TMK 3-2-7) :  Aleamai & Kalaoa, Anderton Camp, Honolii By the Sea, Honolii Pali II, Honolii Pali Tract, John T. Unea Subdivision, Kaapoko Homesteads, Kaieie Homesteads, Like Tract, Moirton Camp, Onomea Bay, Onomea Bay Ranch, Onomea Park Subdivision, Onomea Sugar Company, Paihaaloa, Papaikou, Papaikou Camp, Papaikou Farm Lots, Paukaa, Paukaa Farm Lots, Paukaa Village, Puueopaku 1st & 2nd, Silverton Camp, Silverton Garden Subdivision, Silverton Office Subdivision

Section 8 (TMK 3-2-8) :  Andrade Camp, Armory Subdivision, Honomu, Honomu Country Estates, Honomu Homesteads, Honomu Village, Honomu Village Subdivision, Kahua, Kaupakuea, Kaupakuea Farms Subdivision, Kaupakuea Homesteads, Kulaimano Heights Subdivision, Kulaimano Homesteads, Landing Camp Subdivision, Orchards at Pepeekeo, Pepeekeo Point Subdivision

Section 9 (TMK 3-2-9) :  Hakalau Homesteads, Hakalau Nui, Hakalau Plantation Village S/D, Hakalau-Iki, Kaiwiki Homesteads III, Wailea

Zone 3 - North Hilo

Section 1 (TMK 3-3-1) :  Kamaee & Wailua Govt. Tract, Kamaee Homesteads, Lepoloa-Kauniho Homesteads, Opea-Peleau Homesteads

Section 2 (TMK 3-3-2) :  Kahuku Homesteads, Kahuku-Kapena, Nanue & Honohina, Ninole,  Ninole Oceanfront Estates, Piha Homesteads, Upper Maulua Homesteads, Waikaumalo-Maulua Homesteads

Section 3 (TMK 3-3-3) : Kamaee-Waikaumalo (Mauka)

Section 4 (TMK 3-3-4) :  Upper Maulua Homesteads, Waikaumalo-Maulua Homesteads

Section 5 (TMK 3-3-5) :  Hokumahoe-Maulua Nui, Kapehu Camp, Kekoa Camp Subdivision, Kihalani Homesteads, Kihalani Houselots, Laupahoehoe Homesteads, Laupahoehoe Seacliffs, Manowaiopae Homesteads, Papaaloa & Kaiwilahilahi, Papaaloa Acres, Papaaloa Homesteads, Papaaloa Skilled Camp, Papaaloa Subdivision

Section 6 (TMK 3-3-6) :  Kahoahuna Homesteads, Kilau Subdivision, Laupahoehoe Homesteads, Laupahoehoe Village, Manowaiopae Homesteads, Waipunalei & Laupahoehoe, Waipunalei Homesteads

Section 7 (TMK 3-3-7) : 

Section 8 (TMK 3-3-8) :

Section 9 (TMK 3-3-9) :  Kahoahuna Homesteads, Kaiwiki Sugar Company, Kukui Camp, Ookala, Ookala Skilled Camp Subdivision, Store Camp Subdivision, Store Lot Park Site

Zone 4 - Hamakua

Section 1 (TMK 3-4-1) :  Kaiwiki & Manowaialee, Niupea Homesteads

Section 2 (TMK 3-4-2) :  Kainehe Village, Kukaiau Ranch Co.

Section 3 (TMK 3-4-3) :  Hamakua Coffee Plantation Subdivision, Kaala-Keehia, Kaohe Tract Subdivision, Kukaiau Ranch Co., Paauilo Camp, Paauilo Homesteads 1st Series, Paauilo Homesteads 2nd Series, Paauilo Village, Pohakea Homesteads

Section 4 (TMK 3-4-4) :  Huina Estates, Kaapahu Homesteads, Kalopa Homesteads, Kaunamano Homesteads, Paauhau, Paauhau & Keahua 1st, Paauhau Camp, Papalele & Kaalua, Weha-Keahua 1st

Section 5 (TMK 3-4-5) :  Ahualoa Homesteads, Camp "8" Subdivision, Haina Camp, Honokaa, Honokaa Sugar Company Subdivision, Honokaa Town, Kaao Homesteads, Kaao Houselots, Namoku, Paalaea-Lauka, Papaanui & Paalaea, Sam M Spencer Tract, Spencer Tract, Teixeira

Section 6 (TMK 3-4-6) :  Ahualoa Homesteads, Camp 10 Subdivision, Lauka-Papaki, Nienie Pasture Lots, Waipio

Section 7 (TMK 3-4-7) :  Kaauhuhu Homestead, Kapulena Orchards, Kapulena-Unit 1, Kapulena-Unit 2, Parker Ranch, Waikoekoe Lots, Waikoloa-Waialeaie Pastoral

Section 8 (TMK 3-4-8) :  Camp "106", Hamakua, Honokaa Sugar Company Camp 113 Subdivision, Kukuihaele, Lalakea & Kukuihaele

Section 9 (TMK 3-4-9) : Kohala Forest Reserve, Waipio Valley

Zone 5 - North Kohala

Section 1 (TMK 3-5-1) :  Pololu Valley

Section 2 (TMK 3-5-2) :  Aamakao, Makapala-Makanikahio 1st, Niulii Village

Section 3 (TMK 3-5-3) :  Ainakea Village I, Ainakea Village II, Halaula Subdivision, Halawa Town, Halawa-Pueke, Iole-Kapaau, Nunulu-Iki

Section 4 (TMK 3-5-4) :  Hanaula, Honomakau & Puehuehu, Kapaau Village, Kapua Gulch, Kynnersley Road Tract, Nunulu Nui, Puehuehu, Puuokumau, Union Mill Road Tract

Section 5 (TMK 3-5-5) : Ala Lai Subdivision, Hawi Village, Kaauhuhu Homesteads, Kaauhuhu Makai, Kahei Homesteads, Kahei Houselots, Kahei-Puuepa 2nd, Maliu Ridge I, Pahoa-Kahei, Puuepa 1st & 2nd & Kokoiki, Puuepa-Kokoiki Homesteads

Section 6 (TMK 3-5-6) :  Kapaa-Upolu, Maliu Ridge II, Puakea Bay Ranch Subdivision

Section 7 (TMK 3-5-7) :  Mahukona Harbor & Vicinity, Paao-Puukole, Puukole-Kapaanui

Section 8 (TMK 3-5-8) :  Pohakulua-Kalala 1st & 2nd, Puaiki-Kaiholena

Section 9 (TMK 3-5-9) :  Heathers II, Kahua, Kahua Sea View, Kahua Shores, Kohala By The Sea, Kohala Estates, Kohala Makai I, Kohala Makai One S/D, Kohala Ranch, Lokelani Subdivision

Zone 6 - South Kohala

Section 1 (TMK 3-6-1) :  Hawaiian Homeland Lots, Kaei Hana II Industrial Subdivision, Kawaihae 1st, Kawaihae Harbor, Kawaihae Residence Lots-Makai, Kawaihae Village

Section 2 (TMK 3-6-2) :  Anekona Estates, Bluffs at Mauna Kea, High Bluffs, Kamuela Plantation, Kamuela View Estates, Kanehoa Subdivison, Kaunaoa, Kawaihae 2nd-Lanikepu, Kawaihae Village PUD, Mauna Kea Fairways North, Mauna Kea Fairways South, Ohia Ku Subdivision, Ouli & Kawaihae 2nd, South Kohala View Estates, Uplands at Mauna Kea, Waimea Landmark Estates

Section 3 (TMK 3-6-3) :  

Section 4 (TMK 3-6-4) :  Aina Moluhi, Hoonani Subdivision, Kamuela Haven, Kamuela Lakeland, Kamuela Meadows, Kinohou Subdiv, Kuhio Village, Lindsey Subdiv, Mana Ranch Subdivision, Mc Millian Subdiv, McMillan Subdivision, Mokuloa, Nani Waimea Subdivision, Pleasant Acres, Puu Nani Subdivision, Puu Pulehu Residence Lots, Puukapu Acres, Puukapu Farm Lots, Puukapu Homesteads, Puukapu Residential Lots, Ranchlots Subdivision, Tarpley Subdivision, Wailani Ranchos, Waimea Vacationland

Section 5 (TMK 3-6-5) :  Joe Kaia S/D, Kamuela Heights, Keanuiomano, Lalamilo House Lots 3rd Series, Pako Subdivision, Parker Ranch, Waimea Homesteads

Section 6 (TMK 3-6-6) :  Ahuli Park Subdiv, Ainakokua Subdivision, Ka La Loa Subdivision, Lalamilo, Lalamilo Farm Lots, Lalamilo Houselots, Lalamilo Subdivision, Lanikepu Estates, Sandalwood at Waimea, Wailea, Wailea Bay Estates, Wailea Beach Lots

Section 7 (TMK 3-6-7) :  Ainakokua Subdivision, Kaomoloa Subdiv, Lualai Subdivision, Waiki'i Ranch, Waimea Village

Section 8 (TMK 3-6-8) :  49 Black Sand Beach, Champion Ridge at Mauna Lani, Fairways Terrace, Francolin Place Subdiv, Islands at Mauna Lani, KE KAILANI S/D, Kipona Hills Subdivision, Mauna Lani Point, Mauna Lani Point Estates, Mauna Lani Resorts, Mauna Lani Terrace, Mauna Lani-The Cape, Paniolo Estates, Pauoa Beach Subdivision, Pheasant Ridge @ Waikoloa, Point Estates Mauna Lani, Signal Puako Subdivision, Sunset Ridge, Sunset Ridge at Waikoloa, Waikoloa, Waikoloa Commercial S/D, Waikoloa Lot Subdivision, Waikoloa Ranch Lots, Waikoloa Village

Section 9 (TMK 3-6-9) :  Kolea Subdivision, Nani Paniau Subdivision, Puako Beach, Puako Beach Lots, Waikoloa Beach Resort, Waikoloa Beach Resort - King's Golf Course S/D, Waikoloa Lots 2 Subdivison

Zone 7 - North Kona

Section 1 (TMK 3-7-1) :  Puu Lani Ranch, Puuanahulu Homesteads

Section 2 (TMK 3-7-2) :  Hualalai Resort, Kaupulehu Lot 4-A Increment 1 Phase 1, Kona Ocean View Properties, Kukio, Mahaiula-Kau, Makalei Estates, Maniniowali Phase 1, Maniniowali Phase II, Maniniowali Village, Maniniowali Villas, Puukala & Kaulana Homesteads

Section 3 (TMK 3-7-3) :  Alii Kehau Subdivision, Haleohiu Homesteads, Hoonaka A'na Condominium, Hualalai Plantation, Hualalai Terrace, Kahaolino Subdivision, Kalaoa, Kalaoa Terrace, Kalaoa View, Kalaoa-Ooma Homesteads, Kaloko, Kaloko Heights, Kaloko Houselots, Kaloko Light Industrial Subdivision, Kaloko Makai Condominium, Kaloko-Mauka Subdiv, Kauilani Estates, Keahole Agricultural Park, Keahole Heights Subdivision, Keahole Mauka Subd, Keahole View Subdivision increment 2, Keohole View, Keohole View Subdivision, Keonelehua Heights, Kohanaiki, Kohanaiki Business Park, Kohanaiki Homesteads, Kokua Loa, Kokua Loa Subdivision, Kona Acres, Kona Coastview Subdiv, Kona Heavens, Kona Highlands, Kona Hills Estates Subdiv, Kona Palisades, Kona Ponoi, Kona Wonder View Lots, Kukuinui Subdivison, Lokahi Makai, Lokahi Makai PH III, Mahilani, Makaula Subdiv, Makaula-Ooma Mauka Tract, Moana Vista, Ohia Nani Estates, Ooma 1st, Ooma Homesteads, Ooma II, Ooma Plantation, Ooma-Kaloko, Ooma/Kohanaiki, Puuhonua S/D, University Heights West

Section 4 (TMK 3-7-4) :  Hale Pa-lani Subdiv, Honokohau 1st & 2nd, Honokohau 2nd, Hoomana Estates, Kailua Heights Subdivision, Kealakehe Homesteads, Kealakehe Houselots, Kona Chocho Estates, Kona Industrial Subdiv, Kona Macadamia Acres, Kona View Estates, Palani Estates, Pamahoa Estates Subdivision, Paniolo Country Subdiv, Queen Liliuokalani Village

Section 5 (TMK 3-7-5) :  Alii Drive, Alii Point, Aloha Kona Subdiv, Coffee Farm Lots, Halewili, Heights on Hualalai, Hienaloli 1st - Hienaloli 6th, Hienaloli 1st - Puaa 1st, Hienaloli 1st - Puaa 3rd, Hienaloli 6th - Puaa 2nd, Honuaula 1st-Keopu 2nd, Hualalai Colony, Hualalai Farms, Hualalai Rd, Kahakai Estates Subdivision, Kahului 1st & 2nd, Kailua View Estates Subdivision, Kailua Village, Kaiolu, Kawena Place Subdivision, Kealoha Increment 2, Keopu 3rd - Hienaloli, Keopu Country Estates, Keopu Heights, Keopu Mauka Subdiv, Keopu Ranch, Keopu Ranch Estates, Kona Bay Estates, Kona Heights Subdivision, Kona Hillcrest Subdivision, Kona Islander Inn, Kona Orchard Subdiv, Konalani Subdiv, Kula Kai Estates, Lanihau 1st - Hienaloli 1st, Lanihau 1st - Keopu 2nd, Lanihau Point Subdivision, Lanihau Subdivision, Lono-Kona Subdiv, Malulani Gardens, Meilani View Estates, Ohai Estates, Pines at Kailua-Kona, Puaa 2nd - Kahului 1st, Puaa 3rd-Auhaukeae 1st, Pualani Estates Subdiv, Puapuaanui-Waiaha 1st, Sugar Cane Lane, Waiaha 1st - Puapuaanui 1st, Wehilani Subdivision

Section 6 (TMK 3-7-6 :  Alii Kai Subdiv, Hind Subdivision, Holualoa, Holualoa 1 & 2 Partition Lots-Beach Section, Holualoa 1 & 2 Partition Lots-Makai Section, Holualoa 1st & 2nd Mauka, Holualoa 1st & 2nd Partition Lots Mauka Section, Holualoa Hui Lands, Holualoa Ranch Hui, Io View Estates, Io View Estates II, Iolani, Kalani Io Estates, Kalani Makai, Kamani Tree, Kilohana Subdiv, Komohana Kai 1 & 2, Komohana Kai 2, Kona Kai O Pua, Kona Vista Subdivision, Kuakini Makai, Lani Kai Estates Subdivision, Waiono Meadows

Section 7 (TMK 3-7-7) :  Alii Heights, Alii Heights Unit 2, Estates at Holualoa, Gouveia Subdiv, Holualoa 3rd - Kaumalumalu (Middle Section.), Holualoa 3rd-Kaumalumalu (Beach Section), Holualoa 4th, Holualoa Estates, Hoomalu On Alii Incr II PH II, Kahaluu Subdiv, Kainana Subdiv, Kala Mauka, Kalamauka Subdivision, Kalani Sunset Subdivision, Kapalaalaea 2nd, Ke Alohi Kai Subdivision, Keauhou Uka Subdivision, Keauhou View Estates, Komohana Kai 2, Kona Magic Sands, Kona Sea View Lots, Kona Sunshine, Kuakini Heights Subdiv, Laaloa 1st - Kapalaalaea 2nd, Leilani Sunset Subdiv, Makalani Subdivision, O'oma Hale, Ohai Mauka Estates, Pahoehoe 1st-Kapalaalaea 2nd (Beach Sec.), Pahoehoe 1st-Kapaloalaea 2nd (Mauka), Puuwai Alii Estates, Sunset View Terrace Lots, White Sands Beach Estates S/D, White Sands Terrace

Section 8 (TMK 3-7-8) :  Bayview Estates, Hale Kehau Phase I, Holua Kai, Kahaluu Beach Lots, Kahaluu Farm Lots, Kahaluu Lots Mauka, Kahaluu-Keauhou Houselots, Keauhou 1-Keauhou 2 Hslts, Keauhou 1st, Keauhou 1st & 2nd Beach Section, Keauhou 1st Makai, Keauhou 1st Mauka, Keauhou 2 Mauka Farm Lots, Keauhou 2 Subdiv, Keauhou Bay Lots, Keauhou Estates, Keauhou Subdivision, Keauhou-Kahaluu Farm Lots, Kuakini Houselots, Lyman Subdiv, Puuloa 1 Subdivision

Section 9 (TMK 3-7-9) :  Hokukano Road Subdiv, Honalo, Honalo Village, Honalo-Lehuula Mauka, Honuaino 4th-Kanaueue 1st & 2nd, Kainaliu Village, Kawanui 1st-Lehuula 2nd, Lehuula Tract, Maihi 2nd, Namauu Subdivision, Teshima Subdivision

Zone 8 - South Kona

Section 1 (TMK 3-8-1) :  Captain Cook Village, Coffee Farm Lots, Hale Keekee S/D, Halekii-Onouli, Hokulia Ph 1, Hokulia Ph 2, Kaawaloa, Kaawaloa-Makai, Kaawaloa-Mauka, Keala Plantation Estates, Kealakekua Village, Keekee Estates, Keekee Subdiv, Keopuka Kai Subdivision, Keopuka-Makai, Keopuka-Mauka, Kingsley Subdiv, Kona Scenic Subdiv, Onouli 2nd

Section 2 (TMK 3-8-2) :  Captain Cook Estates, Coffee Farm Lots, Cook's Landing, James M Tanaka Subdiv, Kahauloa House Lots, Kalamakumu-Kahauloaiki, Kalamawaiawaawa & Kahauloa, Kealakekua, Kealakekua Ranch S/D, Kiloa, McCoy Plantation Subdiv, Waipunaula-Kalamakowali

Section 3 (TMK 3-8-3) :  Kahauloa 2nd, Kahauloa Subdiv, Kealakekua Bay Estates, Keawaiki Beach Lots, Keei 1st & 2nd, Keei 1st & 2nd Subdivisions, Keei 1st House Lots, Keei 1st Subdiv, Keei 2nd House Lots, Keei 2nd Subdiv

Section 4 (TMK 3-8-4) :  Bruner Road, Honaunau, Honaunau Beach Lots, Honaunau Coffee Lots, Honaunau-Mauka, Honaunau-Middle, Keokea, Telephone Exchange, Tobacco Road

Section 5 (TMK 3-8-5) :  Kealia Beach Lots, Kealia Farm Lots, Kealia Houselots, Kiilae-Kealia 1st

Section 6 (TMK 3-8-6 :  Hookena Village, Kealia 2nd & Hookena, Kealia Makai, Makai Waiea Coffee Leases, Mauka Waiea Coffee Leases

Section 7 (TMK 3-8-7) :  Haukalua Homesteads, Kaohe Ranch Subdivision, Kaohe-Waikakuu Makai, Kolo-Opihihale 2nd, Kona Paradise, Kona Sea Ranch Subdiv Incr I, Kukuiopae 1st & 2nd, Kukuiopae Homesteads, Oleiomoana Homesteads, Opihihale 2nd & Kaapuna, Opihihale House Lots, Opihihale Subdivision, Pahoehoe (1st - 4th)-Makauu 3rd, Pahoehoe 1st - Kolo, Pahoehoe 1st - Makuu

Section 8 (TMK 3-8-8) :  Alika Homesteads, Captain Cook, Honomalino Acres, Kipahoehoe-Papa 2nd, Milolii Beach Lots Subdivision, Papa 1st, Papa 2nd, Papa Bay Estate, Papa Homesteads

Section 9 (TMK 3-8-9) :  Anapuka-Honomalino Mauka, Coffee Lots Subdivision, Honomalino & Kalihi, Honomalino Beach Lots, Honomalino Beach Section, Hoopuloa, Hoopuloa House Lots, Hoopuloa-Okoe, Kalihi, Kapua, Kona Agricultural Co. Subdivision, Lani-Kona Subdiv, Milolii Heights Farm Lots, Okoe 1st & 2nd, Papa Bay Estates

Zone 9 - Kau

Section 1 (TMK 3-9-1) :  

Section 2 (TMK 3-9-2) :  Hawaiian Ocean View Estates, Hawaiian Ocean View Ranchos, Kahuku, Kahuku Country Estates, Keone's Hawaiian Rancho, Kona Country Gardens I & II, Kona Garden Estates, Kona Gardens Subdivision, Kona South Estates, Kula Kai View Estates

Section 3 (TMK 3-9-3) :  Kamaoa Homestead, Kamaoa-Puueo, Kiolakaa-Keaa Homesteads, Pakininui-Mohowae

Section 4 (TMK 3-9-4) :  Alala Condo, Discovery Harbour, Green Sand Subdivision, Kamaoa Haven Subdivision, Kau Farm Lots Subdivision, Kawela-Kiolakaa, Kiolakaa Homesite Subdivision, Kiolakaa Homesteads, Kiolakaa Orchards, Kiolakaa-Keaa Homesteads, Kiolakaa-Nukakaia, Mark Twain Estates, Puueo-Miananai

Section 5 (TMK 3-9-5) :  Hilea Nui & Hilea Iki, Kaala Iki & Hokukano, Kahilipali Nui & Iki, Kalana Golf Estates, Kaunamano Homesteads, Kawala, Naalehu Subdivision, Naalehu Village, Ninole-Wailau Homesteads, Waiohinu, Waiohinu Homesteads, Waiohinu House Lots, Waiohinu Town Lots

Section 6 (TMK 3-9-6 :  John Bull Subdivision, Kaauhuhuula-Kaalaala Makai, Kopu-Paauau 2nd, Pahala Village, Punaluu-Paauau, Puukoa, Wood Valley, Wood Valley Homesteads

Section 7 (TMK 3-9-7) :

Section 8 (TMK 3-9-8) :

Section 9 (TMK 3-9-9) :  Keauhou-Kapapala, Volcano Golf & Country Club Subdivision, Volcano Golf Course Lots, Volcano Golf Course Site


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