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Sheet HI · 2026 rules

Hawaii Property Tax Calculator

Hawaii has no state property tax: each county sets its own assessment calendar, home exemption and fiscal-year rates, and every county bills in halves due August 20 and February 20. Use your county’s net taxable value and class rate.

Rules verified 15 primary sources Editorial policy

Estimate your 2026 Hawaii bill

Approved shared exemption, bill credits and charges (optional)

The same assessed-value amount must apply to Local ad valorem levies. Different approvals or bases require the prepared levy worksheet. Do not repeat relief already deducted.

Use the assessing authority’s value, recorded classification and current rates. Worked examples use hypothetical rates unless labeled statutory.

Hawaii · 2026 residential assessment worksheet Needs inputs
Hawaii estimated annual property tax —
  • Tax — Local ad valorem levies —
  • Credits subtracted —
  • Fixed charges added —
Per month (annual ÷ 12) —
What was applied Enter the approved local assessment from the assessment notice.
Assessed value after ratio and cap —
Taxable value — Local ad valorem levies —
Effective rate on market value —

What this estimate leaves out

How Hawaii turns value into a tax bill

Hawaii statewide rules
StepHawaii ruleSource
Value The property’s actual approved assessment is required; this input is not automatically taken from a sale price. Local classification and applicable tax-year exemptions must match. [1]
Assessment 100% of approved local assessment [1]
Annual limit No automatic parcel bill cap is inferred from a limit on a jurisdiction’s total levy.
Exemption Approved local assessment allowance: the actual approved amount you enter off assessed value; all levies.Select only if approved for this assessment year; do not deduct an amount already included in the value you enter. [1]
Rate Local ad valorem levies: local rate — you enter it.Local ad valorem levies from the applicable taxing authority. The rate is not a Census ratio.

How Hawaii’s four counties assess, exempt and bill residential property

Hawaii has no state property tax: the constitution gives all real-property taxation to the counties, except Kalawao.1 So the dates, exemptions and rates on your bill come from Honolulu, Maui, Kauaʻi or Hawaiʻi County. Every county runs a July 1 to June 30 tax year and splits the bill into two halves, due August 20 and February 20.2913 An appeal does not delay payment: Honolulu and Maui both say you must still pay by the due dates or owe penalty and interest.410

Honolulu values property as of October 1, at 100% of market value.23 Notices of assessment go out on or before December 15.4 You can appeal your value, classification or exemption amount to the Board of Review by January 15.42 One ground for appeal is that the assessment is more than 10 percent above market value.4 Every taxable parcel owes at least the $300 minimum tax.3

Honolulu's home exemption reduces the taxable value of an owner-occupied principal residence by $120,000, or $160,000 if the owner is 65 or older.56 You qualify for the higher amount if you are 65 on or before June 30 before the tax year starts.6 File by September 30 before the tax year; for example, the 2026–2027 tax year needed a claim by September 30, 2025.32 The amounts rise to $140,000 and $180,000 on July 1, 2027, and the RPAD says to file by September 30, 2026.5 If you report a change in ownership or use late, the penalty is $300.6

For July 1, 2026 to June 30, 2027, Honolulu taxes the Residential class at $3.50 per $1,000 of net taxable value.8 A home without a home exemption that is assessed at $1,000,000 or more is usually Residential A.7 That class pays $4.00 per $1,000 on the first $1,000,000 and $11.40 per $1,000 above it.78 Transient Vacation rentals pay $9.00 on the first $800,000 and $11.50 above it.8 So the home exemption both lowers the taxable value and can keep a $1 million-plus home out of the higher Residential A tiers.

Maui sets assessed values on January 1, mails notices by March 15, and takes appeals until April 9, with a $75.00 fee.910 Maui's home exemption reduces taxable value by $300,000 and puts the home in the Owner-occupied class.11 For the 2027 assessment year, you must own and occupy the home as of January 1, 2027, file by December 31, 2026, and live there more than 270 days a year.11 For fiscal year 2027, Owner-occupied rates are $1.65 per $1,000 up to $1,500,000, $1.80 from $1,500,001 to $4,500,000, and $5.00 above that. Non-owner-occupied rates are $6.25, $9.00 and $17.00.12 TVR-STRH vacation rentals pay $13.00 to $17.00, and long-term rentals pay $2.90 to $8.50.12

Kauaʻi sets assessments on October 1, mails notices December 1, and accepts appeals through December 31, at $75 per appeal.1315 The home exemption is $220,000 under age 60, $240,000 from 60 to 69, and $260,000 at 70 or older.14 File by September 30 before the tax year. A separate income-based exemption adds $120,000 and halves the refuse fee, but you must reapply every year.14 The minimum tax is $150, or $75 with the income exemption.14 For fiscal year 2027, Kauaʻi's Owner-Occupied rate is $2.59 per $1,000. Non-Owner Occupied rates start at $5.45 up to $1,300,000 and reach $9.40 above $2,000,000.8

For fiscal year 2027, Hawaiʻi County taxes Homeowner-class property at $5.75 per $1,000 and Long-Term Rental at $7.75. The Residential class pays $11.10 up to $2,000,000, $14.50 up to $4,000,000 and $17.00 above that.8 On this page, those county rates come from the statewide report compiled by Honolulu. This page does not list Hawaiʻi County's home-exemption amounts, assessment calendar or appeal deadline, because it has no current county source for them; take those from the county Real Property Tax Office or your assessment notice.

Worked example

Honolulu, fiscal 2027: $1,200,000 assessment − $120,000 home exemption = $1,080,000 net taxable × $3.50 per $1,000 = $3,780.00, paid as $1,890.00 on August 20 and February 20 ($3,640.00 at age 65 or older with the $160,000 exemption). Without the exemption the home is Residential A: $4.00 on the first $1,000,000 plus $11.40 on $200,000 = $6,280.00. The same owner-occupied value in Maui: $1,200,000 − $300,000 = $900,000 × $1.65 = $1,485.00.

Hawaii worked example
LineTaxable valueTax
Local ad valorem levies at 3.5 mills$1,080,000.00$3,780.00
Annual total$3,780.00

Left to your local bill

Census context, not a rate

American Community Survey 2020–2024: median owner-occupied value $839,100 (±$5,924), median real-estate taxes $2,239 (±$31). Dividing one by the other gives 0.27% for Hawaii. Tables B25077 and B25103; why it is only context.

Sources

  1. lrb.hawaii.govHawaii Constitution, Article VIII §3, read .
    “all functions, powers and duties relating to the taxation of real property shall be exercised exclusively by the counties, with the exception of the county of Kalawao.”
  2. realproperty.honolulu.govCity and County of Honolulu, Real Property Assessment Division, read .
    “15 Dec Assessment notices mailed 15 Jan Deadline for filing appeals 20 Jan Second-half year bills mailed 1 Feb Certified assessment roll sent to City Council 20 Feb Second-half year payments due … 30 Sep Deadline for filing exemption claims and tax credit applications 1 Oct Date of Valuation”
  3. realproperty.honolulu.govHonolulu RPAD, Frequently Asked Questions, read .
    “Our assessment is as of October 1, so if you sold the property after that date the new owner will not receive the notice of assessment for the property. … No, there is a $300 minimum real property tax. This means every parcel of taxable real property for which the computed tax amounts to less than $300 is liable for this minimum real property tax.”
  4. realproperty.honolulu.govHonolulu RPAD, Appeal Information, read .
    “If a taxpayer does not agree with the assessed value of the property, the classification of the property, or the amount of the exemption allowed, an appeal may be filed by the January 15 deadline to the Board of Review (BOR) of the City … Assessment of the property exceeds by more than 10 percent of the market value of the property”
  5. realproperty.honolulu.govHonolulu RPAD, Home Exemption, read .
    “The home exemption reduces the taxable value of an owner‑occupied principal residence by $120,000, or $160,000 if the owner is 65 or older … *Effective July 1, 2027, the home exemption amounts change to $140,000, or $180,000 if the owner is 65 or older. File by September 30, 2026.”
  6. realproperty.honolulu.govHonolulu RPAD, Understanding the Home Exemption Program brochure, read .
    “65 years old on or before June 30th preceding the”
  7. realproperty.honolulu.govHonolulu RPAD, Residential A Classification, read .
    “Is improved with no more than two single-family dwelling units; and Has an assessed value of $1,000,000 or more; Does NOT have a home exemption; … Residential A Tier 1 Tax Rate: applies to the first $1,000,000 net taxable value of the property; and Residential A Tier 2 Tax Rate: applied to the net taxable value of the property in excess of $1,000,000.”
  8. realproperty.honolulu.govHonolulu RPAD Technical Branch, Real Property Tax Rates for Tax Year July 1, 2026 to June 30, 2027, read .
    “Residential 3.50 Residential A Tier 1: First $1,000,000 4.00 Residential A Tier 2: in excess of $1,000,000 11.40 Transient Vacation Tier 1: First $800,000 9.00 Transient Vacation Tier 2: in excess of $800,000 11.50 … KAUAI Owner-Occupied 2.59 Non-Owner Occupied Tier 1: up to and including $1,300,000 5.45”
  9. mauicounty.govCounty of Maui, Real Property Tax Collections: Dates to Remember, read .
    “January 1 Assessed values established for use during the next tax year. January 20 Second half of fiscal year tax bills mailed. February 20 Second half of fiscal year tax bills due. March 15 Assessment notices mailed. April 9 Deadline for filing appeals. … July 20 First half of fiscal year tax bills mailed. August 20 First half of fiscal year tax payments due.”
  10. mauicounty.govCounty of Maui, Real Property Assessment Division: Appeals, read .
    “There is a $75.00 fee to appeal to the Board of Review. Deadline All appeals must be filed by April 09 .”
  11. mauicounty.govCounty of Maui, Claim for Home Exemption, Form DFT-450, read .
    “The home exemption is a tax relief program that reduces taxable assessed value by $300,000 and reclassifies property for tax rate purposes into the Owner-occupied class. … I own and occupy this property as my principal residence as of January 1, 2027 and filed a claim for home exemption on or before December 31, 2026. Must be occupied for more than two hundred seventy (270) days per calendar year.”
  12. mauicounty.govCouncil of the County of Maui, Resolution No. 26-69, FD2, real property tax rates effective July 1, 2026, read .
    “A. Owner-occupied Tier 1: up to $1,500,000 $1.65 Tier 2: $1,500,001 to $4,500,000 $1.80 Tier 3: more than $4,500,000 $5.00 B. Non-owner-occupied Tier 1: up to $1,000,000 $6.25 Tier 2: $1,000,001 to $2,500,000 $9.00 Tier 3: more than $2,500,000 $17.00 … F. TVR-STRH Tier 1: up to $900,000 $13.00 Tier 2: $900,001 to $3,000,000 $15.00 Tier 3: more than $3,000,000 $17.00 G. Long-term rental Tier 1: up to $1,500,000 $2.90 Tier 2: $1,500,001 to $3,000,000 $5.00 Tier 3: more than $3,000,000 $8.50”
  13. kauai.govCounty of Kauaʻi, Real Property Assessment: Important Dates, read .
    “Oct. 1 Assessment set for use during next tax year. Dec. 1 Assessment notices mailed. Dec. 31 Deadline for assessment appeals.”
  14. kauai.govCounty of Kauaʻi, Exemption/Tax Relief Information, read .
    “Homeowners...up until 60 years of age, will be eligible for a home use exemption of $220,000. … For a taxpayer who is seventy (70) years of age or over, the amount will automatically increase to two hundred sixty thousand dollars $260,000.”
  15. kauai.govCounty of Kauaʻi, Real Property Assessment section page, read .
    “The annual appeal period is December 1-31. The cost is $75 per appeal.”

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Rules verified by the Property Tax Calculator Editorial Team. Report a correction