Exceptional Tree Initiative
In 1975, the Hawai`i Legislature passed the Exceptional Tree Act (Act 105) to protect designated trees
-- both public and private -- from improper trimming and unnecessary removal.
Today, we are helping to grow this list of protected trees and document their positive impact on our local environment.
We are calling this our "Exceptional Tree Initiative."
-- both public and private -- from improper trimming and unnecessary removal.
Today, we are helping to grow this list of protected trees and document their positive impact on our local environment.
We are calling this our "Exceptional Tree Initiative."
|
What is an Exceptional Tree?
An exceptional tree is “a tree, stand or grove of trees with historic or cultural value, or that by reason of age, rarity, location, size, aesthetic quality or endemic status, is designated by a county arborist advisory committee as worthy of preservation”. In 1975, the Hawai`i Legislature passed the Exceptional Tree Act (Act 105) after considerable advocacy and public education by community groups including the Mokihana Club of Kaua‘i and The Outdoor Circle. This law protects designated trees -- both public and private -- from improper trimming and unnecessary removal. The law also encourages private property owners to properly maintain designated trees by offering a tax deduction to offset the costs associated with maintaining Exceptional Trees. |
|
Where are Hawai`i's Exceptional Trees?
There are hundreds of Exceptional Trees found throughout the Hawaiian Islands. The Outdoor Circle is developing this database of currently recognized and nominated Exceptional Trees. |
|
Get Involved and Help Grow the Exceptional Tree list
Our volunteers are currently working to verify each tree on this list, document their growth, and identify new trees worthy of Exceptional Tree status. This is a major data collection effort. Click here to find out more about how we are collecting our data and to get involved in the effort. |
|
How to Get a Tree Designated as Exceptional?
In order for a tree to be deemed exceptional, an Exceptional Tree Nomination Form must be filled out. A committee of experts overseen by each county reviews Exceptional Tree nominations and makes recommendations to each County Council for designation of qualified trees. Qualified trees accepted by the respective County Council is added to the list of Exceptional Trees maintained in the County Code. To nominate a tree, select the county where the tree is located. Click the relevant links below for the most recent nomination forms: Maui County City and County of Honolulu Kaua`i County Hawai`i County |
|
How do I claim the Exceptional Tree Tax Deduction?
- $3,000 can be claimed once every three consecutive tax years. - The claim cannot exceed the amount deemed reasonably necessary by a certified arborist. - This amount must be on an affidavit and attached to the homeowner's tax return. - The affidavit must include: 1) The type of tree 2) Location of the tree 3) Description and amount of expenditures made to maintain the tree 4) The affidavit must be notarized For more information on this state tax deduction, please visit the City and County of Honolulu's link here. |
| oahu_et_registry_2019.pdf |
| maui_et_list__2018_.pdf |
| big_island_et_registry_2017.pdf |
| kauai_exceptional_tree_registry.pdf |