Property tax in Kalawao County, Hawaii

What is known about property tax in Kalawao County?

Kalawao County is not ranked among Hawaii's 4 counties with a published rate, because there is no rate to rank. The Hawaii rules below still apply here in full: they are set by the state and administered by the county, and they do not depend on the Census publishing an estimate. See every Hawaii county with a published rate.

How is a home assessed in Kalawao County?

Hawaii assesses homes at 100% of market value, and that applies in Kalawao County as in every other Hawaii 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 Kalawao County?

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.

Hawaii sets these rules and the Kalawao County office that administers property tax applies them, which is also where the application, the filing deadline and the form come from. Confirm what applies to your own home with that office before relying on it.

Other relief that Kalawao County owners may qualify for:

• 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.

When are property taxes due in Kalawao County?

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 Hawaii rule. Kalawao County issues and collects the bill, so the dates printed on your statement are the ones that bind you.

How to appeal your Kalawao County property assessment

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. These are Hawaii rules; Kalawao County sets the exact dates and forms.

Hawaii property-tax rules from primary state sources (Department of Taxation / statute), reviewed September 7, 2026. Exemption amounts and credits change; confirm the current figures with your county auditor or assessor. Sources: assessment, appeals.

What the effective rate means

The effective rate here is the median tax bill divided by the median home value, which is the standard way to compare property taxes across places. It is not a rate you are billed directly. Your actual bill is your home's assessed value times the local millage rates set by the county, city, school district, and any special districts, minus exemptions you qualify for (such as a homestead exemption). Two homes of the same market value in the same county can owe different amounts.

Property tax is a state and local matter. For the state's income and retirement tax picture, see Hawaii income tax and Hawaii retirement taxes.