Hawaii property tax by county

Property tax rate by county in Hawaii

Effective rate = median real estate taxes paid divided by median home value. Source: U.S. Census Bureau, American Community Survey 5-year estimates (2020-2024), tables B25103 and B25077.

Why county rates vary so much

Property tax is set locally, not by the state, so the rate depends on the county, city, school district, and special districts where a home sits, and on how those local budgets compare to local home values. A county with low home values can still have a high effective rate if its local budgets are large, and a wealthy county can have a low effective rate. The effective rate shown here is the median tax bill divided by the median home value, which is the standard way to compare places; your own bill depends on your assessment and any exemptions.

For Hawaii's income and retirement taxes, see Hawaii income tax and Hawaii retirement taxes.

How does Hawaii assess homes for property tax?

Hawaii assesses homes at 100% of market value, the same in every county. Hawaii has no state property tax at all. The state constitution reserves every function, power and duty relating to real property taxation exclusively to the counties, so there is no statewide assessment rule to quote. In practice all four counties assess at 100% of fee simple market value rather than a fraction of it. The figure shown here is that shared county practice, not a rule set by the state.

Every county revalues property every year using mass appraisal, so there is no multi-year reassessment cycle anywhere in Hawaii. The date the value locks in differs by county: Honolulu and Kauai set values as of October 1 and mail notices in December, while Hawaii County and Maui set values as of January 1 and mail notices by March 15. All four apply that value to a fiscal year running July 1 through June 30.

Is there a homestead exemption in Hawaii?

There is no statewide homestead exemption, because there is no state property tax for one to apply to. Each county writes its own home exemption and the amounts are far apart, so no single number is honest. For the 2026 to 2027 tax year Honolulu exempts $120,000 of assessed value, Maui exempts $300,000, and Kauai exempts $220,000. Hawaii County also grants a home exemption that increases with the owner's age but does not publish the figure on its public web pages. Maui additionally requires you to occupy the home more than 270 days a year and to have filed a Hawaii resident income tax return showing a Maui County address.

Other state relief for homeowners:

• Seniors and disabled owners: Age-based increases exist in every county, but the amounts and qualifying ages differ enough that no statewide figure exists. Honolulu raises the home exemption to $160,000 for owners 65 or older, with further increases already scheduled for July 2027. Kauai raises it to $240,000 at age 60 and $260,000 at 70, adds a further $120,000 exemption for households under 80% of the county median income, and separately exempts $50,000 for owners who are blind, deaf or totally disabled. Hawaii County uses an age-graduated exemption as well but does not publish the amounts online.
• Disabled veterans: Every county gives a large break to veterans rated totally disabled from service-connected injuries, but it is written as wiping out the bill rather than as a fixed dollar exemption. Honolulu exempts the home from real property tax entirely except for the minimum tax that applies to every parcel. Kauai does the same for veterans rated 80% or more disabled, leaving a $150 minimum tax, and gives a $50,000 exemption to veterans rated under 80%. Hawaii County and Maui run their own disabled veteran exemptions under their county codes.
• Two county programs cap what owner-occupants pay instead of exempting a slice of value. Hawaii County places qualifying owner-occupants in a homeowner tax class that carries the lowest rate and holds assessed value increases to no more than 3% a year. Kauai runs a home preservation limit that caps the bill at 3% of the owners' combined gross income or $500, whichever is higher. Neither is statewide, and neither converts into a dollar exemption.

Hawaii sets these rules and each county's property tax office applies them, which is where the application, the filing deadline and the form come from. Some counties add programs of their own; where we have checked a county, its page lists them.

When are property taxes due in Hawaii?

There is no state property tax bill in Hawaii, but all four counties have independently settled on the same schedule. The tax year runs July 1 through June 30 and the bill is split into two equal halves. The first is mailed around July 20 and due August 20, and the second is mailed around January 20 and due February 20. Missing a due date triggers county penalties and interest, and filing an assessment appeal does not pause the obligation to pay.

Hawaii splits the bill into 2 installments. That is the state rule. Each county issues and collects its own bill, so the dates printed on your statement are the ones that bind you.

How do you appeal a property assessment in Hawaii?

You contest the assessed value with the your county Board of Review, then the state Tax Appeal Court. The filing deadline is typically set by each county: Honolulu January 15, Kauai December 1 to 31 only, Hawaii County and Maui April 9. You start with the county Board of Review, an informal hearing before five community volunteers appointed locally. If you lose there you have 30 days from the written decision to take it to the state Tax Appeal Court. Hawaii County and Honolulu each require a $50 non-refundable deposit per appeal, and a separate appeal is needed for each tax year. An amended assessment notice generally reopens a 30 day window. Paying on time is still required while the appeal is pending, and any reduction is credited back afterward.

Hawaii property-tax rules from primary state sources (revenue department and statute), reviewed September 7, 2026. Exemption amounts and credits change; confirm the current figures with your county assessor. Sources: assessment, exemptions, due dates, appeals.