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Your complete guide to TVR registration, fees, zoning, taxes, and ongoing obligations under Hawaiʻi County's Bill 47 (Ordinance 25-50). We handle every form, document, and filing you fill out one simple form and we do the rest.
Register My PropertyHawaiʻi County's Bill 47 — codified as Ordinance 25-50 — takes effect July 1, 2026 and mandates island-wide annual registration for all Transient Vacation Rentals (TVRs), including hosted rentals that were previously outside the regulatory framework entirely. The hosted-rental category is the largest group of newly regulated operators on the Big Island.
Every TVR operator must obtain a county-issued registration from the Department of Finance before advertising or accepting bookings — separate from (and in addition to) the state-level General Excise Tax license, Transient Accommodations Tax registration, and Hawaiʻi County TAT account.
All TVR operators must complete the application through the county's online portal at hawaiicountytar.com. Do not advertise or accept bookings until your registration number is confirmed.
TVRs are only permitted in Resort-Hotel (V), commercial, multifamily, and General Plan Resort/Resort Node zones. Single-family residential properties require a valid Nonconforming Use Certificate (NUC) issued before Bill 108 (2018). Agricultural-zoned properties cannot register under any circumstances — do not apply. Check your zoning via the Hawaiʻi County Real Property Tax records (TMK lookup) or the County Planning Department before proceeding.
You cannot complete the County TVR registration without both a General Excise Tax (GET) license (HRS §237-9) and a Transient Accommodations Tax (TAT) certificate of registration (HRS §237D-4 or §237D-4.5). If you don't have these yet, register at Hawaii Tax Online (tax.hawaii.gov) before starting your county application.
You'll need: the property's street address and Tax Map Key (TMK); owner and reachable-person contact details; bedroom count and rental structure; a site drawing of all structures; a health & safety compliance declaration; a certificate of tax clearance from the Department of Finance; copies of your GET license and TAT certificate; a signed statement acknowledging potential property-tax reclassification; and the registration fee ($250 hosted / $500 unhosted).
Visit hawaiicountytar.com to complete and submit your application. Registration fees are non-refundable once the application is processed.
Your registration must be renewed each year. Missing renewal triggers a Notice of Expired Registration — you have 90 days to renew (fee + $90 late fee) before the registration lapses. Registrations are non-transferable; a change of ownership requires the new owner to re-register within 90 days.
Holding a TVR registration comes with ongoing obligations. Failure to comply may result in fines of $1,000–$10,000, registration cancellation, and property liens.
Every TVR must have a "Reachable Person" as defined by Ordinance 25-50, Section 6-40. This person must respond by phone within one (1) hour of any request from a guest, neighbor, or County agency, and be physically present at the TVR within three (3) hours if requested. For hosted TVRs, the on-site owner-host satisfies this requirement. For unhosted TVRs, the owner must designate a local agent meeting the 1-hour/3-hour standard.
The ordinance requires on-site responsiveness and compliance with applicable Hawaiʻi County life-safety and health codes. Suggested language: TVR operators are responsible for ensuring guests comply with applicable Hawaiʻi County codes. Ordinance 25-50 introduces stronger on-site response standards — review the rule before resuming booking activity.
The ordinance requires on-site responsiveness and compliance with applicable Hawaiʻi County life-safety and health codes. Suggested language: TVR operators are responsible for ensuring guests comply with applicable Hawaiʻi County codes. Ordinance 25-50 introduces stronger on-site response standards — review the rule before resuming booking activity.
No equivalent provision exists in Ordinance 25-50.
No parking disclosure requirement appears in Ordinance 25-50.
Every active listing on Airbnb, Vrbo, Booking.com, or any other platform must display your valid Hawaiʻi County TVR registration number where required by the hosting platform, and must reflect accurate occupancy and bedroom count matching your registration.
The registration requires declaring the number of bedrooms available to rent and whether they are rented individually or as a whole. Occupancy is subject to applicable Hawaiʻi County health and safety codes.
For questions specific to your TVR registration or the ordinance, contact the relevant office directly.
Disclaimer
Lodge Compliance is not a licensed tax, legal, or financial advisor. Nothing in this guide should be construed as tax, legal, or financial advice. Contact the Hawaiʻi County Department of Finance, Planning Department, or your own tax/legal counsel for guidance regarding your personal circumstances. Ordinance references: Hawaiʻi County Bill 47 / Ordinance 25-50 (Sections 6-40 through 6-53, Chapter 6 of the Hawaiʻi County Code 1983, 2016 Edition as amended); Ordinance 2018-114 (Bill 108); HCC §25-4-7 (use permits); HCC §25-4-16; HCC §19-71(e) (principal home); Hawaiʻi County Ordinance 21-89 / Bill 81 Draft 2 (HCTAT, 3%); Hawaii Revised Statutes Chapter 237 (GET); HRS §237-9 (GET licensing); HRS Chapter 237D (TAT); HRS §237D-4 and §237D-4.5 (TAT registration); HRS §205-6 (special permits); HRS Chapter 521 (landlord-tenant); Act 96 (SB1396, 2025 — TAT rate increase to 11%).
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